Report of the State Auditor of Georgia, year ended June 30, 1947

mmiMMifIMriM0xMn

THE LIBRARY OF
THE UNIVERSITY OF GEORGIA
REPORT
OF THE
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30
1947
3 hJiXsL
State Auditorm
TABLE OF CONTENTS
Statistics
State Fixed Debt
Statement of Operations Consolidated
Receipts and Payments all Agencies
State Revenues
Receipts by Class of Revenue
Page
vii
xv
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
South Ga Voc School Americus
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 Battey State Hospital
Public Safety
Public Service Commission
5 10
8
21
27
41
45
51
55
63
71
75
81
87
93
103
111
141
147
153
155
161
167
173
179
187
193
199
207
213
247
253
257
263
269
273
277
281
289
293
297
309
315
321
323
329
333
337
361
367
371
375
379
391
397
405VI
TABLE OF CONTENTS Continued
Budget FundsContinued
Receipts and Payments Operating Funds
Public Welfare Department of
Administration Public Assistance
Institutions
Confederate Soldiers Home
Training School for Girls
Continued
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
Warm Springs Memorial Commission
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
University of Georgia Savannah
U of Ga Athletic Association
School of Technology Atlanta
Tech Athletic Association
Tech Revenue Bonds Bldg Fund
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
Georgia State Womens College Valdosta
Page
411
433
435
441
447
453
459
465
473
477
489
495
499
503
521
529
533
539
543
553
561
569
577
589
595
611
625
637
643
651
657
665
675
683
693
701
707
715
725
733
741
749
755 1
Vll

STATISTICSVlll
STATE REVENUE RECEIPTS
YEAR ENDED JUNE 30 1947
TAXES
Property
Poll
Amount Percentage Percentage
in thousands of Class to Total
Inheritance
Income
Motor Fuel
Alcoholic Beverage
Beer and Wine
Cigar and Cigarette
5870
106
373
21746
33231
13648
4047
8630
Insurance Premium 2699
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
607
1743
3382
809
420
554
115
21
20
23
Total Taxes
GRANTS FROM COUNTIES TO
University System
Public Welfare Dept
77
821
60
1
4
222
339
139
41
88
28
6
18
34
8
4
6
1
86
914
41
1
3
152
232
95
28
60
19
4
12
24
6
3
4
1
98044 100 685
Total
898 100
1
5
6
Per
Capita
188
03
12
696
1064
437
130
276
86
19
56
108
26
13
18
04
01
01
01
31 39
02 26
28
DONATIONS RECEIVED BY
Education Dept
University System
O ther

Total
25 64 01
285 727 2 09
82 209 1 03
392
100
3
13
IX
STATE REVENUE RECEIPTS
YEAR ENDED JUNE 30 J947
Amount Percentage Percentage Per
GRANTS BY U S GOVT TO in thousands of Class to Total
Education Dept
Labor Dept
Forestry Dept
Public Health Dept
5275
2018
205
1730
Highway Dept 6468
Public Welfare Dept 12077
University System 1496
Game and Fish Dept 2
Veterans Service Dept 148
Total 29419
179
69
7
59
220
410
51
5
100
37
14
1
12
45
85
10
1
205
Capita
169
65
07
55
207
387
48
04
942
RENTS AND INTEREST ON
INVESTMENT PROPERTIES
588 100
4
19
OPERATING EARNINGS
General Government
Protection
Health
Natural Resources
Highway
Hospital
Penal Corrections
Educational 11330
Recreational
41 3 01
180 85 8 38
148 11 1 05
720 52 5 23
61 4 02
116 8 1 04
196 14 1 06
330 820 80 363
37 3 01
Total 13829
100
96 443
CONTRIB PUB TR FDS
167
Grand Total 143337
100
1 05
100 4589DISTRIBUTION OF REVENUE RECEIPTS
in thousands
YEAR ENDED JUNE 30 1947
Source of Revenue
Appropriation Allotments
1
2
3
Rents
Common
Schools
Taxes Fees
Percentage
Per Capita 1023
31950
357
University
System
4400
49
141
Distributed to
Agriculture Public
Highways Develop Debt
26752
299
856
1843
21
59
50
1
02
Retained by Spending Agencies
4 Grants from U S
Government
5
6
5275
Percentage 179
Per Capita 169
7 Grants from
Counties
8 Percentage
9 Per Capita
10 Donations 25
11 Percentage 64
12 Per Capita 01
13 Taxes v
14 Percentage
15 Per Capita
16 Operating Earnings 107
17 Percentage
18 Per Capita
19 Rents Invest
20 Perientage
21 Per Capita
9
03
22 Contrib Pub Tr
Funds
23 Percentage
24 Per Capita
25 Totals
26 Percentage of
Totals
279
27 Per Capita of
Totals
1496
51
48
77
86
02
285
727
09
11488
949
368
167
100
05
6468
220
207
61
5
02
134
248
1196 573 1065
207
7
07
9
23
295
24
09
18
37357 17913 33281 2354
50
1
75 02
NOTE 1940 Pop 3123723XI
DISTRIBUTION OF REVENUE RECEIPTS
in thousands
YEAR ENDED JUNE 30 1947
Public
Welfare Public Health Assess Coll
Pensions Hospitals Corrections Revenue All Other
Total
9922 7881 1540 1620 3513 89471 1
111 88 17 18 39 100 2
318 252 49 52 112 2864 3
14243 1730 29419 4
484 59 100 5
456 55 942 6
821 898 7
914 100 8
26 28 9
54 19 392 10
138 48 100 11
02 1657 100 53 01 13 1657 100 53 12 13 14 15
121 2 32 12106 16
10 3 100 17
04 01 7 100 387 7 100 167 100 05 18 19 20 21 22 23 24
24986 9786 1542 3277 3571 134117 25
186 73 11 24 27 100 26
800 313 49 105 114 4292 27
Xll
GOVERNMENTAL COST PAYMENTS
in thousands
YEAR ENDED JUNE 30 1947
Operating Expense
Object
Amount
1 Personal Services 26261
2 Travel Expense 1899
3 Supplies Materials 8486
4 Telephone Telegraph Postage 472
5 Heat Light Power Water 652
Publications 725
3200
367
6
7 Repairs
8 Rents
9 Insurance 207
10 Indemnities
11 Interest
12 Pensions Benefits
13 Grants to Civil Divisions
14 Contracts
15 Equipment
16 Miscellaneous
111
188
1024
199
17
18
19
20
21
22
23
24
25
126
27
28
29
30
Totals 43791
Percentage of Totals
Per Capita of Totals
COMPARISON OF TOTALS
Year Ended June 30 1946 35640
Year Ended June 30 1945 30149
Year Ended June 30 1944 28119
Year Ended June 30 1943 23501
Year Ended June 30 1942 20294
Year Ended June 30 1941 21101
Year Ended June 30 1940 18921
Year Ended June 30 1939 18853
Year Ended June 30 1938 17354
Year Ended Dec 31 1936 11400
Year Ended Dec 31 1935 10053
Pet
600
43
194
11
15
17
73
8
5
3
4
23
4
100
329
Per
Capita
840
60
272
15
21
23
102
12
07
04
06
33
07
1402
Pensions
Amount
19872
41582
61454
409 1141 41308
391 965 40350
384 900 35953
295 752 35134
305 650 29836
268 676 31390
285 606 22853
317 604 21440
279 556 20729
327 365 11770
282 322 13486
NOTE 1940 Pop 3123723xm
GOVERNMENTAL COST PAYMENTS
in thousands
YEAR ENDED JUNE 30 1947
Benefits Grants Lands Bids Hway Eqpt Total
Per Per Per Per Per Per
centage Capita Amount centage Capita Amount centage Capita
1885 68 60 28146 211 901 1
269 10 09 2168 16 69 2
381 14 12 8867 67 284 3
4 476 4 15 4
1 653 725 5 5 21 23 5 6
47 2 01 3247 24 104 7
3 370 207 111 188 3 2 1 1 12 07 04 06 8 I 9 10 11
323 636 19872 150 636 12
677 1331 41582 312 1331 13
22270 798 713 22270 167 713 14
2740 98 88 3764 28 120 15
277 10 09 476 4 15 16
100 27877 100 133122 100 17
462 209 100 18
1967 10220 117 892 87168 100 4261 19
474 1323 326 2790 1 20
524 1292 6550 85 210 77049 100 2467 21
491 1151 9113 125 292 73185 100 2343 22
441 1125 20966 264 672 73185 100 2549 23
44S 955 16418 247 525 66548 100 2130 24
398 1005 26270 334 841 78761 100 2522 25
345 732 24531 370 785 66306 100 2123 26
360 686 19194 323 614 59486 100 1904 27
333 664 24205 388 775 62288 100 1995 28
338 377 11660 335 373 34830 100 1115 29
378 432 12127 340 3S8 35665 100 1142 30
XVI
STATE FIXED DEBT
Does not include Current Operation Obligations
PLEDGE OF FULL FAITH AND CREDIT
NEGOTIABLE BONDS
4 due July 1 1946
0 due but not presented
Totals
Less Cash Reserve
Net Negotiable State Debt
June 30 1946 June 30 1947
22600000
6250000
28850000
28850000
00
9350000
9350000 9350000
00
N ONNEGOTIABLE BONDS TO UNIVERSITY SYSTEM
3V2
3y2
4
4
4
4
4
4V4
4
4Y4
4
4
5
7
due Jan
due Jan
due July
due July
due July
due July
due Feb
due July
due July
Due Oct
due July
due July
due July
due July
2 1958
2 1959
1 1985
1 1986
1 1987
1 1988
201989
1 1989
1 1990
1 1990
1 1991
1 1992
1 1985
1 1946
Totals
Less Cash Reserve

200000
700000
17000000
2800000
500000
900000
1500000
200000
4000000
300000
5200000
5550000
24220217
700000
67370217
63770217
Net NonNegotiable Bonds
00
PLEDGE OF ROAD REVENUE APPROPRIATION
Certificates of Debt to Counties No Interest
due but not presented 10000 10000
Certificates of Debt Refunding Bonds 2
due but not presented 2500000 3000000
March 15 194748 530000000 265000000
Less Cash Reserve 532510000 268010000
Net Debt to Counties 00 00XV11
PLEDGE OF STATE RAILROAD RENTS
W A R R Rental Warrant Discounts No Int
due 4500000 monthly through 1949 190000000 136700000
Less Cash Reserve 190000000 136700000
Net W A Rental Discounts
00
00
PLEDGE OF STATE HOSPITAL RENTS
Hospital Authority Bonds 19451968 3 12000000
Less Cash Reserve 12000000
Net Hospital Authority Bonds
00
SUMMARY
Total State Debt Outstanding 827130217 414060000
Less Cash Reserve 827130217 414060000
Net State Fixed Debt
00
00
Does not include Current Opera
tion Obligations
REVENUE BONDS ISSUED BY STATE AGENCIES
No Liability on the State
Regents of the University System for School of Technology Dormi
tories Apartments EquipmentPledge of Rents
May 1 194956 2 76200000
May 1 195774 24 233100000
May 1 197578 2 65700000
375000000HSUMMARY OF
RECEIPTS AND PAYMENTS
OF
ALL STATE AGENCIES
YEAR ENDED JUNE 30 1947

RECEIPTS
Consolidation of All State Agencies
1946
1947
REVENUE
Taxes 8027500653
Grants from U S Government 1660573437
59270855
37441170
69076484
Grants from Counties
Donations
Income on Investment Properties
Earnings from fees rents sales 850206375
Contributions from Public Trust Funds 21820659
9804361882
2941957562
89783403
39283792
58785708
1382851411
16659657
Total revenue recei
pts 10725889641 14333683415
NONREVENUE
Public Trust Funds 1665094309
Private Trust Accounts
Public Debt
Revenue Bonds
2295139351
8639542
1982960009
4384390015
9100000
375000000
Total nonrevenue receipts 3963873202 6751450024
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
7667159540
29691989
896141116
219060000
1539581497
3231127164
15448790
269917375
27293388
815120217
12010000
Total Cash Balances July 1st 11983297132 13910498931
26678059975 34995632370
Total Receipts
Includes Undrawn Appropriation Balances in State Treasury Custody Accounts
PAYMENTS
Consolidation of All State Agencies
1946
1947
GOVERNMENTAL COST
Expense
7694308406
10524496769
Outlays 1022023963 2787671066
Total cost payments 8716832369 1E312167835
NONCOST
Public Trust Funds
Private Trust Accounts
Public Debt
1062365974
2297537952
690824749
Total noncost payments 4050728675
914964546
4366667963
421635010
5703267519
CASH BALANCES JUNE 30th
Budget Funds
In State Treasury Unallotted 1539581497
In Spending Units Unexpended 3231127164
In Collecting Units Unfunded 15448790
Public Trust Funds
In Spending Units and U S Treasury 8269917875
Private Trust Funds
In Spending Units 27293388
Sinking Fund
In State Treasury 815120217
In Spending Units 12010000
2458805157
3706267192
18135889
9337913338
45015440
414050000
10000
Total cash balances June 30th13910498931 15980197016
Total payments 26678059975 34995632370
Includes Undrawn Balances in State Treasury Custody Accounts
Includes temporary investment in U S Bondsn

STATE REVENUE RECEIPTS DISTRIBUTIONS

SUMMARY OF STATE REVENUE RECEIPTS
1946
1947
REVENUE
Taxes Fines and Forfeits
Property Tax General
Property Tax Utility
408974010
113906657
14683692
37374735
54513344
1518291609
Motor Fuel Tax 2728499143
Property Tax Intangible
Poll Tax
Inheritance Tax
Income Tax
Alcoholic Beverage Tax
Malt Beverage Tax
Wine Tax
1072707008
354668309
84908901
758498087
12140262
Cigar and Cigarette Tax
Carbonic Acid Gas Tax
Insurance Premium Tax 223559164
T rpav 45368955
Kerosene lax
Malt Syrups Tax
Soft Drinks Tax
Business License Taxes
15614
2062271
165232829
Motor Vehicle Tax 276726926
Motor Drivers License Tax 76878038
Hunting and Fishing License Tax 28132275
Corporation Franchise Tax 45644405
Fines and Forfeits 1836960
Unemployment Compensation Tax
2857459
Penalties
455396088
115085511
16518321
10583711
37341067
2174639564
3323107121
1364843257
330310925
74343477
863027504
11493742
269944275
60644531
11592
2044594
174265413
338210325
80846026
42029325
55424735
1949371
2301407
Total Taxes Fines and Forfeits 8027500653 9804361882
Grants from U S Government
Highways 245247077
Education 398566537
Public Assistance and Relief 711577897
Health 165530600
Agriculture Development 139651326
Total Grants from U
646789290
548420378
1424280979
172985800
149481115
S Government 1660573437 2941957562
Grants from Counties
Highways noncash
Public Assistance and Relief
Education

2931040
56339815
82099961
7683442
Total
Grants from Counties 59270855 89783403SUMMARY OF STATE REVENUE RECEIPTS Continued
REVENUE Continued
Donations for Operations
Education
Health Hospitals
Agriculture Development
Veterans Aid
Military and Other
1946
25887855
3945110
7562002
46203
1947
26151392
5360950
5882033
1889417
Total Donations for Operations 37441170 39283792
Rents on Investment Properties
State Railroad
O ther
54000000
4600008
54000000
4600508
Total Rents on Investment Properties 58600008 58600508
Interest
Investments
Contributions from Public Trust Funds
University System Endowments
Operating Earnings by Fees Rents
and Sales for Services
General Government
Protection Services
Health Services
Development Natural Resourses Services
Highway Services
Hospital Services
Educational Services
Corrections Services
Recreational Services
Veterans Aid Services
Total Operating Earnings
Total Revenue Receipts
4093977
110414124
13754963
67536970
3133558
10841840
621715888
16523704
2179351
12000
10476484
185200
21820659 16659657
4159416
117965840
14774485
72049117
6077199
11599769
1132954575
19564095
3694915
12000
850206375 1382851411
10725889641 14333683415
BALANCES JULY 1st
Undistributed General Funds
Total Available Funds
1756979906 1539581497
12482869547 15873264912
SUMMARY OF STATE REVENUE DISTRIBUTION
1946 1947
DISTRIBUTION FOR OPERATIONS
Agriculture Dept of
92502156
Agricultural and Industrial Devel Board 4
i 6925000
6027245
Audits Dept
Banking Dept of
Capitol Square Improvement Committee 1
44 yuoi
46943683
Comptroller General
Confederate Pensions
Corrections Dept of
Education Dept of
School for the Deaf
of
Academy for the Blind
North Ga Voc School
South Ga Voc School
Entomology Dept of
Forestry Dept of
Game and Fish Dept
General Assembly
Geology Mines Dept of
Governors Office
Herty Foundation
Highway Dept of
Hospital Authority
Hospital Authority
Housing Director
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Judicial Council
Labor Dept of
Fixed
of
79675584
2561692310
15603603
9253766
20901734
15644378
47387005
28441244
42500000
5540985
13930262
2701958
3396427921
42831155
Debt 182766921
1500000
11613345
9606752
24950000
500000
Employment Security Agency
Administrative Office
Law Dept of
Library
Military Dept of
Military DeptState Defense Corps f 1
Milk Control Board
Oil and Gas Commission
Old Capitol Committee
104161568
2571918
13209817
1688244
7343171
563579
4375
9764771
i Pardons and Paroles Board of
j 34274113
Parks Dept of
Personnel Board of
Pharmacy Board of
1 Ports Authority
Properties Commission
Public Health Dept of
Public Health Tuberculosis San
4365552
1518100
1500000
626934
234026017
79611477
78955156
9393844
8271147
7037810
7999996
5311593
55352766
89039699
3654708384
18940490
10330726
27500990
4623457
8961637
55391228
29040752
52000000
6332610
18851987
2962386
3328090670
52500000
6175371
250000
9459512
9493198
26674360
196619578
3979831
16882119
2828875
11807560
17541162
3473673
616416
9920810
37664975
4567037
1416829
2900000
670266
382026896
154766259SUMMMARY OF STATE REVENUE DISTRIBUTION Continued
1946
1947
DISTRIBUTION FOR OPERATIONS Continued
Public Safety Dept of
Public Service Commission
Public Welfare Dept of
State Institutions
State Institutions Fixed Debt
Purchases Supervisor of
Revenue
State Department
100223955
11937045
1243373812
387729159
182766921
5475785
Fees Retained by Outside Agents
Secretary of State
Treasury State
Administration
Public Debt
Teacher Retirement System
University System
Veterans Service Office
Workmens Compensation Board of
Warm Springs Memo Commission
137962005
143545730
12773998
3150366
429499051
104713274
1273432820
30059736
9480116
111039123
14009433
1928200836
443703116
6175371
5999389
159513599
165669059
14241807
3588370
5000000
212893124
1810753897
81876561
10126658
20001000
Total Distribution for Operations 10936276543 13411772656
DISTRIBUTION OF UNFUNDED COLLECTIONS
Entomology
Supreme Court
Court of Appeals
Milk Control Board
CorrectionsPrison System
Properties Commission
Public Health
Public Safety
Public Service
Revenue Dept
Workmens Compensation Board
Employment Security Agency
of
10000
2000 12500
32500 34000
797 54357
3917349 973074 160970 141 930242 27743
76234 19126
713750 7694082 3616250 505127
448 448
2857459 2409835
Total Distribution Unfunded
Collections
7011507
2687099
Distribution Totals 10943288050 13414459755
BALANCES JUNE 30th
General FundsUndistributed 1539581497 2458805157
Total 12482869547 15873264912
10
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
TAXES
General Property 1946 Levy
On County Digests
Net to State 408063795
Refunds 54336
Assessing Fees
retained at
source 12600191
Collecting Fees
retained at
source loZo ioLo
Interest 1 274875
On Public Utilities
Digests
On Intangibles
Digests
Federal Housing
Agencies
Contributions
General Property Prior
Years Levies
On County
Digests net
to State 13044787
Refunds 512977
Assessing Fees
retained at
source 8977
Collecting Fees
retained at
source 319489b
Interest 2114302
On Intangibles
Digests net to
State
Property Public
Service Corpora
tions
Levy for operat
ing cost of the
Public Service
Commission
434122338
108096489
14526633
3423765
560169225
17849985
1991688
19841673
698902211
TAXES Continued
Poll
On 1944 and prior
Years Digests
Refunds
Inheritance
Refunds
Income
Corporations
Returns 1115350900
Refunds 36081648
Additional
Assessments 98463701
Interest
Penalties 28384514
Refunds 2846109
Individuals
Returns 933862678
Refunds 12256997
Additional
Assessments 38721906
Interest
Penalties 12875608
Refunds 1834989
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
Stamps 344885493
Refunds 1177820
Warehouse charges 1024376884
Refunds 3241300
Sales Beer
Sales Wine
net to State
Collecting fees re
tained at source
Sales Cigar and Cig
arette net to State
Collecting Fees re
tained at source

10584611
900
37898277
557210

1203271358
971368206
3330023877

33544234
40460990
343707673
1021135584
70673776
3669701
778375762
84651742
10583711
37341067
2174639564
3323107121
1364843257
330310925
74343477
86302750412
TAXES Continued
Sales Carbonic
Acid Gas
4c per lb
Sales Insurance
Premiums
2 on Premiums
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
Retailers
Wholesalers
Business License Wine
Manufacturers
Retailers
Wholesalers
Business License
Chain Stores
Licenses
Business License
Commercial Fishing
Fish Dealers Net
to State
Collection Fees re
tained at source
Fishing Canning
1186550
12660000
4400000
100000
4243734
4787500
75000
1443000
1450000
1576990
28610
11493742
269944275
60039925
604606
1605600
2089146
60644531
11592
2044594
18246550
59999
9131234
2968000
17972012
369474618
TAXES Continued
Business License Fur
Trappers net 494740
Collection fee re
tained at source 60
Dealers Agents 29500
Business License In
surance Agents
Adjusters
Business License
Machinery
Dealers Agents 252700
Refunds 3000
Business License
Professions
Net to State 7981268
Collecting Fees re
tained at source 825780
Refunds 1350
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 72170451
Assessing Fees re
tained at source 223985
Collecting Fees
Retained at source 6774368
Refunds 28980
NonBus License
Motor Vehicle
493198 Passenger
Cars 145705600
142119 Trucks not
for Hire 82391518
5471 Trucks for
Hire 13237363
524300
15566000
249700
8805698
12500
612500
126000
17156350
79139824

14
TAXES Continued
7114 Trailers not
for Hire 24827328
1463 Trailers for
Hire 21901500
15173 Auto Trailers 1424525
2900 House Trailers 1169875
1841 Passenger
Buses 37480306
2944 School Buses 801600
97 Buses Special
Franchise 24250
92 Ambulances 21569
770 Hearses 524033
6150 Motorcycles 954600
8851 Dealers Tags 4254700
Duplicates Certifi
cates Transfers 1923650
Miscellaneous 853988
Sheriffs Fees
Penalties to
Sheriffs 713920
NonBus Licenses
Auto Drivers
NonBus License
Fishing
Net to State 11983414
Collecting Fees re
tained at source 1331161
NonBus License
Hunting
Net to State 25917814
Collecting Fees re
tained at source 2796936
Corporation Franchise
Domestic net to
State 34760651
Collecting Fees re
tained at source 1462079
Refunds 140145
Foreign 19350150
Refunds 8000
Unemployment
Compensation
Penalties
Interest
338210325
80846026
13314575
28714750
55424735
230140715
FINES FORFEITS
Cigar and Cigarette
Wild Life
Liquor Wine
Total Taxes Fines
Forfeits
160726
423958
1364687
1949371
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 Rehabilitation
Labor Dept for Employment Security 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
Education DeptSchool for DeafFWA
Education DeptNo Georgia Vocational School
Pub Health Dept for Child Welfare
Pub Health Dept for Tuberculosis
Pub Health Dept for Hospital Survey
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 Access Roads
Highway Dept Flight Strips
Highway Dept Surveys
Public Welfare Dept Public Assistance Child Welfare
Veterans Service Dept
University System
Regents for Construction
Agricultural Extension Service
University of Ga MorrillNelson Fund
University of Ga F W A
School of Technology
Ga Experiment Station
Ga State College Savannah MorrillNelson Fund
University of Ga School of Medicine
Fort Valley State College
9804361882
64736866
314227785
76239988
70940545
201793830
20519132
200648
41040500
57426600
585000
795000
45650000
26116900
2751800
436671647
23069880
9690341
1438812
135589698
10984318
18330400
5801414
5212780
1207698244
14788905
2090000
110311347
7043396
1600100
v280000
18449988
3521698
6770000
150000
Total Grants from U S Government
GRANTS FROM COUNTIES
Public Welfare Department
Participation Public Assistance
Agricultural Extension Service
Georgia S W College Americus
2941957562
82099961
Georgia State College for Women Milledgeville
689800
2822250
16
GRANTS FROM COUNTIES Continued
University of Ga School of Medicine
Georgia State College Savannah
Georgia Teachers College Statesboro
University of Georgia Athens
Total Grants from Counties
DONATIONS FOR OPERATIONS
Agriculture and Industrial Development Board
Education Department
School for the Deaf
Herty Foundation
Geology Department of
Military Department of National Guard
Public Welfare Dept Milledgeville State Hos
University System
Regents
Agricultural Extension Athens
University of Georgia Athens
School of Technology Atlanta
School of Technology Athletic Associations
School of Medicine Augusta
West Georgia College Carrollton
Georgia Experiment Station
Fort Valley State College
Ga State College for Women Milledgeville
Coastal Plain Experiment Station Tifton
Warm Springs Memorial Com
Total Donations for Operations
RENTS ON INVESTMENT PROPERTIES
Henry Grady Hotel Land in Atlanta
Western and Atlantic Railroad
Chattanooga Hotels
Total Rents
INTEREST ON INVESTMENTS
Dividends on Railroad and Telegraph Stocks
Revenue Department
Secretary of State
State Treasury
Supreme and Appeal Courts Fees
500000
237489
1166878
1877025
89783403
J 334592
2499700
5000
420000
222800
1888417
5360950
325912
209152
3779853
11677936
1500000
3497879
1000000
4549489
758248
1106864
146000
1000
39283792
3000000
54000000
1600508
58600508
185200
CONTRIBUTIONS FROM PUBLIC TRUST FUNDS
University System Endowments
EARNINGS GENERAL GOVERNMENT SERVICES
283250
803578
437200
137971017
EARNINGS GENERAL GOVERNMENT SERVICES Continued
Governor e
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 National Guard
Military Department Defense Corps
206353
608500
140825
300000
4159416
35769809
17813236
11142400
2209947
13360596
486625
173500
4235750
3019277
159150
1304350
679510
25500
2653000
14116250
8150750
338750
930
2055026
230322
41162
Total Earnings Protection Services 117965840
EARNINGS 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
Osteopaths Examining Fees
Pharmacists Examining Fees
Public Health Department of
Total Earnings Health Services
1260441
1404500
2760293
4595036
2400
105335
326090
596595
921015
1671425
128400
80800
436020
486135
14774485asaa
18
EARNINGS DEVELOPMENT NATURAL RESOURCES SERVICES
Agricultural and Industrial Development Board
Agriculture Department
Farmers Markets Rents
Insecticides Fees
Egg Inspection Fees
Farmers Markets Canneries
Entomology Department
Milk Producers Regulatory Fees
Milk Distributors Regulatory Fees
Milk Stores Regulatory Fees
Milk ProducersDistributors Regulatory Fees
Department of Game and Fish
Department of Mines Geology
Department of Forestry
Herty Foundation
Oil and Gas Commission
University System Agricultural Extension
University SymAgricultural Experiment SUtion Extent
University System Agricultural Experiment Station Tifton
Total Earnings Development Services
EARNINGS HIGHWAY SERVICES
Highway Department
Sales and Rents
EARNINGS HOSPITAL SERVICES
Tuberculosis Sanatorium
110000
64171
11342025
242287
2370993
2884974
2335240
1619820
1233892
1141945
1718352
357599
170000
18377096
1542386
5000
6330684
10650890
9551763
72049117
6077199
Pub Welfare Department School for Mental Defectives
Public Welfare Department Milledgeville State Hospital
Total Earnings Hospital Services
766259
823903
10009607
11599769
EARNINGS CORRECTIONS SERVICES
Tattnall Prison
Farm
Industrial
Other
Training School for Boys
2733366
15804875
798214
227640
Total Earnings Corrections Services
EARNINGS EDUCATIONAL SERVICES
19564095
Education Department
Librarians Examining Fees
Archives and History Library
Education Dept School for the Deal
Education Dept Academy for the Blind
Education Dept No Ga Voc School
55423
4000
4147
401872
5000
1017929019
EARNINGS EDUCATIONAL SERVICES Continued
University System
Regents
Ga Nor Agr College Albany
Ga S W College Americus
105470
10783582
14536125
Univ of Georgia Athens 347544236
32984327
31657271
University of Georgia Savannah
Univ of Georgia Ath Asso Athens
School of Technology Atlanta 336574796
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
42277497
7005196
50396700
7890749
19044748
13926332
29844455
18757968
18168308
59167592
16257948
31969350
18371342
15040851
1132954575
3694915
12000
Total Revenue Receipts14333683415i shsbBai53aieKHHE
rauBianiHanH21
STATE REVENUE FUNDING
THROUGH STATE TREASURY22
STATE REVENUE RECEIPTS FUNDED THROUGH STATE TREASURY
RECEIPTS fi H
REVENUE
Transfers to State Treasury General Fund from
Revenue Collecting Units
Taxes Fines Forfeits
7883954923
Rents on Investment Properties VnolwW
Interest on Investments ITaZall
Earnings from Services 56968
Total Revenue Funding Receipts 8109134458
In ransx July 1st
In transit July 30th
Total Revenue Receipts Funded in Year 8102122951
CASH BALANCE JULY 1st
General Fund
Total
9638692823
57930242
185200
172199155
9869007420
15448790
18135889
9866320321
1756979906 1539581497
959X02857 11415901818
PAYMENTS
Appropriation Allotments
Transfers from State Treasury General Fund
to Spending Units Accounts
For Current Operations 792022
For Sinking Fund Reserves
8947096661
CASH BALANCE JUNE 30th
General Fund
8319521360 8947096661
1539581497 2458805157
9859102857 1140590181823
STATE REVENUE COLLECTION TRANSFERS
YEAR ENDED JUNE 30 1947
COLLECTING UNIT Agriculture Department of From Collecting Units 69971291 8550429 298862622 19336314 22500 206353 4711242 750125 5659652 5000 4137050 97983250 10500000 9350618640 22407356 57622400 13360148 382000 441500 To Collecting Units
Banking Department of
Comptroller General
Corrections Department of
Entomology Department of
Governor
Labor Dept Employment Security AgencyLibrary 800
Milk Control State Board of
Oil and Gas Commission Public Health Department of Public Safety Department of Public Service Commission j
Revenue Department Secretary of State 99206751
Treasury
Workmens Compensation State Board of Judiciary Court of Appeals Supreme Court

9965527872 99207551
Total Revenue Receipts net Funded in Year 9866320321

Revenue refunds through State TreasuryBBBBBSSE
NHHHH
24
STATE TREASURY FUNDING ACCOUNTS
APPROPRIATIONS
YEAR ENDED JUNE 30 1947
Budget
Appropriation Balancing
Department Item Act Adjustment
Agriculture 40000000 35881011
Agricul and Indus Devel 1500000 7394252
Audits 7200000 1033647
Banking 5000000 2037810
Capitol Square Improv Com 4000000
Comptroller General 6000000 688407
Confederate Pensions
Pensions 54000000 462600
Administration 780000 110166
Corrections
Administration 7000000 690750
Prisons 30000000 52730449
Education
General 1900000000 1265668165
Rural Libraries 1200000
Academy for the Blind 4500000 5825726
School for Deaf 9500000 8340701
Entomology 6000000 626397
Forestry 12500000 4995000
Game and Fish 17500000 10932505
Atlantic States Marine
Fisheries Compact 20000 30000
Geology Mines 4500000 1439810
Governor 4000000 5649333
Mansion Allowance 750000
Rewards Election etc 500000 50048
Public Bldgs Grounds 6000000 2002702
Highway
Administration 45000000 35877391
Maintenance 200000000 298172889
Construction 10000000 1604472598
Grants to Counties 430000000 51701303
Housing State Director of 250000
Judiciary
Supreme Court 9200000
Court of Appeals 8400000 750000
Supreme Courts 21400000 5274360
Library 1200000 216544
Library Court Rep 1500000 87669
Judicial Council
Labor 2600000 1379831
Law 10000000 6373369
Legislative
General Assembly 25000000 25000000
Visiting Committees 2000000
Net
ropriation
75881011
8894252
8233647
7037810
4000000
5311593
54462600
890166
6309250
82730449
3165668165
1200000
10325726
17840701
6626397
17495000
28432505
50000
5939810
9649333
750000
449952
8002702
80877391
498172889
1614472598
481701303
250000
9200000
9150000
26674360
1416544
1412331
3979831
16373369
50000000
2000000saa
25
STATE TREASURY FUNDING ACCOUNTS
APPROPRIATIONS
YEAR ENDED JUNE 30 1947
Department
Item
Appropriation
Act
Budget
Balancing
Adjustment
Net
Appropriation
Military
National Guard 4800000 4888821
Defense Corps 42000000 24500000
Milk Control Board 4600000 1126327
Naval Stores Supervising
Inspection 360000 360000
Oil and Gas Commission 616416
Pardons and Paroles 9920810
Parks 3500000 30470060
Pharmacy Drug Inspection 1300000 241829
Ports Authority 1 2900000
Public Health 60000000 150000000
Public Health
Tuberculosis San 40000000 114000000
Public Safety 68000000 40984097
Public Service Commission 11000000 3009433
Public Welfare
Administration 7500000 5783791
Grants to Counties 63000000 3255910
Benefits 490000000 76864280
Institutions 201000000 278769016
Milledgeville Hospital
Rentals 25000000 25000000
Purchases 7500000 1500611
Revenue 75000000 84298307
Secretary of State
Examining Boards 5000000 313802
Administration 7500000 1461358
Teacher Retirement
Pensions 100000000 106235905
Administration 6657219
Treasury
Administration 3000000 588370
Sinking Fund
General Debt 20000000 20000000
W A Warrants 54000000 54000000
Highway Bonds 267000000 267000000
9688821
17500000
3473673
616416
9920810
33970060
1541829
2900000
210000000
154000000
108984097
14009433
13283791
59744090
566864280
479769016
5999489
159298307
5313802
8961358
206235905
6657219
3588370

26
STATE TREASURY FUNDING ACCOUNTS
APPROPRIATIONS
YEAR ENDED JUNE 30 1947
Department
Item
Appropriation
Act
Budget
Balancing
Adjustment
Net
Appropriation
General Debt
Interest
15000000 21500000 6500000
Highway Bonds
Interest
University System
Veterans Service Office
Warm Springs Mem Com
Workmens Compensation
Totals
15900000
180000000
4000000
9000000
4400000
560000000
63087656
20000000
1826654
11500000
440000000
67087656
20000000
10826654
4671710000 4275386661 8947096661STATE TREASURY
CUSTODY ACCOUNTS
2728
STATE TREASURY CUSTODY ACCOUNTS
RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1947
RECEIPTS
PRIVATE TRUST ACCOUNTS
From General Fund to set up Budget Allotments
Federal Funds
Employment Security Agency Adminis 201793830
Vocational Education 59734876
Food Conservation 16505112
Vocational Rehabilitation 70940545
National Forest Reserve Earnings
Land Title Registration Fees
Superior Court Judges Retirement Fund
Teacher Retirement System
Withholdings from Employees 1511657
Contributions to Benefit Fund 396399328
U S Tax Withholdings from Payrolls
8947096661
Total
348974363
3410798
30357
545509
397910985
13341185
9711309858
GENERAL FUND
State Revenue Funding Account
Transfers from Revenue Coll Units
9866320321
Transfers to Spending Units Accounts8947096661 919223660
CASH BALANCES JULY 1 1946
Private Trust Accounts
Budget Allot Balances 1946
Operations
Sinking Fund
Federal Funds
Vocational Rehabilitation
Employment Security Agency
Land Title Registration Fund
Superior Court Judges Retirement Fund
Teacher Retirement SystemBenefit Fund
U S Income Tax
1348295444
821295588
13369046
8739000
540595
778281
98135499
1371080
Total Private Trust Accounts 2292524533
General Fund Surplus 1539581497 3832106030
Total 1446263954829
RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1947
PAYMENTS
PRIVATE TRUST ACCOUNTS
Budget Allotments to Spending Units 9120508210
Federal Funds
Employment Security Agency 210532830
Educational DeptVoc Education 59734876
Food Conservation 11753338
Vocational Rehabilitation 84309591 366330635
National Forest Area Counties 3410798
Teacher Retirement System
Withholdings to Retirement Board 1511657
Benefits to Members Retirement Board 15766909
Contribution Refunds Retirement Board 6534908
Investments Retirement Board 320519123 344332597
U S Tax to Internal Revenue Collector 11474005
Total Private Trust Accounts 9846056245
CASH BALANCES JUNE 30 1947
Private Trust Accounts
Budget Allotment Balances 1947
Operations 1582129483
414050000
570952
1323790
Sinking Fund
Land Title Registration Fund
Superior Court Judges Ret Fund
Federal Funds
Food Conservation 4751774
Teacher Retirement System 151713887
U S Income Tax 3238260
Total Private Trust Accounts 2157778146
General Fund Surplus 2458805157 4616583303
Total
1446263954830
STATE TREASURY
CUSTODY ACCOUNTS
ANALYSIS OF CASH BALANCE
JUNE 30 1947
Depository Banks
AdairsvilleBank of
AdelAdel Banking
AlapahaBank of
AlbanyBank of
Balance
Citizens Southern Bank
First State Bank of Albany
AlmaAlma Exchange Bank
AllentownFour County Bank
AmericusBank of Commerce
Citizens Bank of Americus
AthensCitizens Southern National Bank
National Bank of Athens
AtlantaBank of Georgia
Citizens Southern National Bank
C S Nat Bank Mitchell St
First National Bank
First Nat Bank Food Conserv
First Nat Bank West End
Fulton National Bank
Fulton Nat Bank U S Tax Acct
Ful Nat Bk Judges Retirement
Fulton Nat Bank Candler
Fulton Nat Bank Peachtree
Trust Co of Georgia
Bank of Atlanta
Bank of Atlanta NW Atlanta Br
East Atlanta Bank
Southside Atlanta Bank
AshburnAshburn Bank
Citizens Bank of Ashburn
AugustaCitizens Southern National Bank
Ga R R Bank Trust Co
National Exchange Bank
AustellAustell Bank
BainbridgeCitizens Bank Trust Co
First State National Bank
Ball Ground Citizens Bank
BarnesvilleFirst National Bank
Baxley Baxley State Bank
BlackshearBlackshear Bank
Peoples Bank
1500000
2500000
5000000
4000000
963002
4479931
461610
2462783
3909873
10000000
8478748
19940707
7500000
759310583
14827636
1502624362
4751774
1411065
1068200302
3238260
1323790
12006055
9999132
244691654
2500000
7500000
1970200
3500000
458226
478540
7134100
39939707
15000000
1450000
10000000
7443750
3447000
986433
962072
1992106
1000000
Deposi
tory
Bond
Thou
sands
15
25
50
40
10
45
5
25
40
100

200
75
10100

17000

15
16500

2500
25
75
20
35
5
5

400
150
15
100
75
35
10
10
20
1031
STATE TREASURY
CUSTODY ACCOUNTS
ANALYSIS OF CASH BALANCE
JUNE 30 1947
Depository Banks
Blue RidgePannin County Bank
BlytheFarmers Bank
BrunswickAmerican National Bank
National Bank of Brunswick
Buena VistaBuena Vista L S Bank
BufordBuford Commercial Bank
ButlerCitizens State Bank
CairoCairo Banking Co
Citizens Bank
CalhounCalhoun National Bank
CamillaBank of
Planters Citizens Bank
CantonBank of
Etowah Bank
CarrollltonPeoples Bank
W Ga Bank Trust Co
CartersvilleFirst National Bank
CedartownCommercial National Bank
Liberty National Bank
ChatsworthCohutta Banking Co
ChickamaugaBank of
ChipleyFarmers Merchants Bank
ClaxtonClaxton Bank
Tippins Banking Co
ClevelandPeoples Bank
CochranCook Banking Co
State Bank of Cochran
ColquittCitizens Bank
College ParkBank of
ColumbusFirst National Bank
Fourth National Bank
ComerRowe Banking Co
ConyersBank of Rockdale
CordeleFirst State Bank
Cornelia Cornelia Bank
First National Bank
CummingBank of
CuthbertCitizens Bank
Dahlonega Bank of
DallasFirst National Bank
Balance
Deposi
tory
Bond
Thou
sands
2500000 25
844000 10
12400901 128
2431654 25
2483470 25
5000000 50
2468707 25
463080 5
15000000 150
981977 10
9979010 100
4998077 50
1972806 20
1950000 20
2495953 25
10000000 100
9988678 100
9964145 100
1944105 20
455852 5
4000000 40
2486214 25
1000000 10
452067 5
2500000 25
1500000 15
489361 5
996006 10
1500000 15
9933968 100
9900000 100
950000 10
10000000 100
978103 10
3966044 40
1494618 15
2500000 25
2460194 25
1500000 15
450551 5
32
STATE TREASURY
CUSTODY ACCOUNTS
ANALYSIS OF CASH BALANCE
JUNE 30 1947
Depository Banks
DaltonBank of
First National Bank
Hardwick Bank Trust Co
DanielsvilleBank of
DawsonBank of
Bank of Terrell
Merchants Bank
DecaturFirst National Bank of Atlanta
Fulton National Bank of Atlanta
DoerunToney Bros Bank
DonaldsonvilleCommercial State Bank
Merchants Farmers Bank
DoravilleDeKalb State Bank
DouglasCoffee County Bank
DouglasvilleCommercial Bank
DublinCitizens Southern Bank
Farmers Merchants Bank
DudleyBank of
DuluthBank of
EatontonFarmers
EastmanBank of
East Point Bank of Fulton County
East Point Commercial Bank
EdisonBank of
ElbertonFirst National Bank
Granite City Bank
EllavilleBank of
Ellijay Bank of
FitzgeraldNational Bank of
ForsythCity Bank
Monroe County Bank
Fort ValleyBank of
FranklinBank of Heard County
GainesvilleCity Bank
First National Bank
Gainesville National Bank
GlennvilleCity Bank
Glennville Bank
GordonGordon Bank
GrayBank of
GreensboroBank of
Citizens Bank
GreenvilleGreenville Banking Co
Balance
Deposi
tory
Bond
Thou
sands
2500000 25
2952849 30
498479 5
997738 10
2463306 25
4940215 50
7417069 75
16869137
1500000 15
4965619 50
1000000 10
1000000 10
5000000 50
4962514 50
4950022 50
2500000 25
2999789 30
1500000 15
975066 10
488247 5
2450000 25
20000000 200
959499 10
1000000 10
1982303 20
3497006 35
1421067 20
4811763 50
496027 5
976828 10
4000000 40
1954221 20
2500000 25
5000000 50
1472949 15
15000000 150
996738 10
2500000 25
962380 10
995692 10
1000000 10
478548 5
33
STATE TREASURY
CUSTODY ACCOUNTS
ANALYSIS OF CASH BALANCE
JUNE 30 1947
Depository Banks
GriffinCommercial Bank Trust Co
HaddockJones County Bank
HahiraCity Bank
HarlemBank of Columbia County
HartwellCity Banking Co
HawkinsvillePlanters Bank
HiwasseeBank of
HinesvilleHinesville Bank
HomervilleEmpire Banking Co
JasperJasper Banking Co
JeffersonFirst National Bank
JesupAmerican Nat Bank of Brunswick
JonesboroBank of
KingslandState Bank of
LaFayetteBank of
LaGrange Citizens Southern Bank
LaGrange Banking Co
Lavonia Northeast Georgia Bank
LawrencevilleBrand Banking Co
First National Bank
LincolntonFarmers State Bank
LouisvilleFirst National Bank
LumpkinFarmers State Bank
McDonoughFirst National Bank
MaconCitizens Southern National Bank
First National Bank Trust Co
Madison Bank of
First National Bank
ManchesterBank of
Mansfield Bank of
MariettaCobb Exchange Bank
First National Bank
MeigsBank of
MetterMetter Banking Co
MidvilleBank of
MilanBank of
Milledgeville Exchange Bank
Merchants Farmers Bank
Milledgeville Banking Co
MonroeFarmers Bank
National Bank of Monroe
MonticelloFirst National Bank
Balance
9951306
1150000
490000
2500000
2450264
10000000
1903472
990064
1437240
5000000
970009
1889433
4976309
951800
742114
14983169
5000000
4944158
991904
2451762
1250000
450000
484998
7459904
8240982
24219312
7500000
457122
9997012
2500000
1500000
2987277
975000
2483021
1000000
1500000
4971647
2450000
2458330
926155
1473976
977418
Deposi
tory
Bond
Thou
sands
100
12
5
25
25
100
20
10
15
50
10
20
50
10
7
150
50
50
10
25
15
5
5
75

250
75
5
100
25
15
30
10
25
10
15
50
25
25
10
15
10

34
STATE TREASURY
CUSTODY ACCOUNTS
ANALYSIS OF CASH BALANCE
JUNE 30 1947
Depository Banks
MoultrieMoultrie Banking Co
Moultrie National Bank
Mount VernonMount Vernon Bank
NashvilleCity Bank
United Banking Co
NewnanFirst National Bank
Manufacturers National Bank
NewtonBaker County Bank
OchlochneeBank of
OcillaFirst State Bank
Oglethorpe Bank of
PearsonCity Exchange Bank
PembrokePembroke State Bank
QuitmanCitizens National Bank
ReidsvilleTattnall Bank
RichlandRichland Banking Co
RinggoldBank of
RobertaCrawford County Bank
RockmartRockmart Bank
RomeFirst National Bank
National City Bank
Rome Bank Trust Co
RoswellRoswell Bank
RoystonTriCounty Bank
RutledgeBank of
SandersvilleGeo D Warthen Nat Bank
SardisBank of
SmyrnaBank of
SavannahCitizens Bank
Trust Co
Citizens Southern National Bank
Liberty National Bank Trust Co
Savannah Bank Trust Co
ShellmanFirst National Bank
SpartaBank of Hancock
StatesboroBulloch County Bank
Summerville Farmers Merchants Bank
SwainsboroCentral Bank
Sylvania Bank of Screven County
SylvesterSylvester Banking Co
Bank of Worth County
TaylorsvilleBank of
Thomaston Citizens Southern Bank
Deposi
tory
Bond
Thou
Balance sands
2494917 25
2477880 25
554999 6
990187 10
1000000 10
10000000 100
9993041 100
499827 5
500000 5
1240546 12
3929338 40
2495275 25
1983829 20
959577 10
838237 8
1950000 20
1000000 10
477159 5
2490000 25
9977143 100
29961312 300
6011640 75
950000 10
500000 5
2450000 25
2500000 25
1500000 15
1500000 15
9949587 100
5000000
14900000 150
54930513 550
5000000 50
4975000 50
2469381 25
1954669 20
4976944 50
1958982 20
995112 10
954442 10
1500000 15
2491627 25
35
STATE TREASURY
CUSTODY ACCOUNTS
ANALYSIS OF CASH BALANCE
JUNE 30 1947
Depository Banks
ThomasvilleBank of Thomas County
Commercial Bank
TiftonBank of
Farmers Bank
ToccoaBank of
UnadillaExchange Bank
Union PointBank of
Farmers Bank
VidaliaDarby Banking Co
ViennaCity Bank
ValdostaCitizens Southern National Bank
First National Bank
Villa RicaBank of
WadleyBank of
WashingtonWashington Loan Banking Co
WaycrossFirst National Bank
Commercial Bank
WaynesboroBank of
First National Bank
West PointFirst National Bank
WinderPeoples Bank
WoodburyWoodbury Banking Co1
WoodlandWoodland Bank
WoodstockBank of
Wrightsville Bank of
Total in Banks
Cash on Hand
Balance
32685630
2496534
986494
4932719
973577
2500000
950000
2450000
452764
3952766
11854090
2430955
2500000
986991
14994803
9988859
2315809
1974226
4987388
10000000
2500000
4804586
992474
5000000
10000000
4612685000
3898303
Deposi
tory
Bond
Thou
sands
327
25
10
50
10
25
10
25
5
40

25
25
10
150
100
25
20
50
100
25
50
10
50
100
Total General Trust Acct Funds 4616583303
Depository Bond coverage is in one bond for all accounts in the named bank
and its branches36
STATE TREASURY
CUSTODY ACCOUNTS
ANALYSIS OF CASH BALANCES IN APPROPRIATION ACCOUNTS
June 30 June 30
Department Item 1947 1946
Agriculture 2108613
Banking 60000
Capitol Square Improvement
Commission 4250000
Confederate Pensions
Pensions 4833500 4980000
Corrections
Prisons 2500000
Education
General 11253993 189324267
Entomology 300000
Highway
Construction 1483000242 1050132012
Housing 261140 595477
Judicial
Supreme Court 1256416 2825745
Court of Appeals 562106 844732
Superior Courts 982544 850640
LibraryCourt Reports 740500 19247
Judicial Council 274831 383973
Legislative
General Assembly 9017857 1595756
Visiting Committee 539782 20778
Milk Control 1451000
Oil and Gas Commission 71529 75269
Parks 10000000 10000000
Ports Authority 86225 320930
Public Health 10000000
Public Welfare
Institutions 55957997
SF Milledgeville Hospital Rents 6175371
Treasury
SF Public Debt General 9350000 92620217
SF Public Debt W A 136700000 190000000
SF Public Debt Hy Bonds 268000000 532500000
Public Debt Interest 1057285 9543103
Public Debt Interest Hy Bonds 774540 155905
University System 39533063
Warm Springs Memorial Commission 17881930
Totals 1996179483 2169591032
2D37
STATE TREASURY
REVENUE FUNDING AND CUSTODY ACCOUNTS
SUMMARY
INTRODUCTION
General Fund
This report takes into consideration all State Revenue Collections
paid into the Treasury General Fund less revenue refunds paid out of
the Treasury and deducts appropriation allotments to the spending
units the extended amount representing general fund surplus or un
allotted revenue receipts in the year
Public Trust Funds
These are shown in the Superior Court Operating Account Report
Private Trust Accounts
Actually only U S Tax is a private trust The other accounts
reported under this heading are State owned and are treated as private
trust here because accounting control vests in other units the State
Treasury merely acting as banker or custodian
Other funds handled by the Treasury separately reported
Sinking Fund
Treasury Operating Account
Judicial and Legislative Accounts
Housing Director
Oil and Gas Commission
Ports Authority
Properties Commission
FINANCIAL CONDITION
There was 2458805157 in the State Treasury General Fund Ac
count at the close of the fiscal year on June 30 1947 subject to Budget
Bureau Reserve Allotments and authorization for expenditure after
providing reserve of 1582129483 for balances to the credit of spend
ing units allotted on budgets but undrawn from Treasury and
414050000 Sinking Fund held for retirement of the States fixed
debt
This 2458805157 subject to Budget allotment and carried over
to the next fiscal year compares with 1539581497 available June
30 1946 and 1756979906 June 30 194538
STATE TREASURY
REVENUE FUNDING AND CUSTODY ACCOUNTS
SUMMARY Continued
CURRENT FUNDED REVENUE
Revenue receipts funded into the State Treasury by the various
Revenue Collecting Units in the fiscal year ended June 30 1947
amounted to 9866320321 which compares with 8102122951 for
the previous fiscal year and 6319361136 two years ago
ALLOTMENTS TO SPENDING UNITS
The 9866320321 revenue receipts together with cash balance of
1539581497 in the General Fund at the beginning of the fiscal year
on July 1 1946 made a total of 11405901818 available for budget
allotments to the various spending units of the State in the year
ended June 30 1947
From the 11405901818 available funds 8947096661 was al
lotted through budget approvals to the several Departments of the
State for operations for expenditure in the fiscal period and 24588
05157 remained in the General Fund on June 30 1947 subject to
Budget Reserve allotments and allotment for expenditure in the next
fiscal period
Allotments of 8947096661 in the year ended on June 30 1947
compare with 7920344259 for the previous fiscal year and 53374
55194 allotments two years ago
Largest single allotment increase the past year was 968868165
for teachers salaries and general operations of the Department of
Education the allotment to this unit for the year just closed for
administration and salaries of teachers being 3165668165 as com
pared with 2196800000 the previous year ended June 30 1946
PUBLIC TRUST FUNDS shown in this section as Private Trust
Public Trust Funds receipts in the period under review were
30357 for Land Title Registration Fees and 545509 Superior
Court Judges Retirement Contributions which increased the 540595
held for the Land Title Registration Fund at the beginning of the
fiscal year on July 1 1946 to 570952 on June 30 1947 and the
778281 Superior Court Judges Retirement Fund to 1323790 on
this date These two funds are set up as Public Trust under Superior
Courts in Budget Funds section39
STATE TREASURY
REVENUE FUNDING AND CUSTODY ACCOUNTS
SUMMARY Continued
PRIVATE TRUST FUNDS
Private Trust Funds held June 30 1947 were 4751774 Federal
Grants for Food Conservation 151713887 for Teacher Retirement
System and 3238260 U S Income Tax Withholding together with
414050000 in Sinking Fund for retirement of State debt and 15
82129483 budget allotments undrawn previously referred to
GENERAL
Books and records of the Treasury Department were found in ex
cellent condition all known receipts were properly accounted for and
expenditures were within the limits of budget approvals and sup
ported by proper voucherBUDGET FUNDS
41
RECEIPTS AND PAYMENTS
OF
SPENDING AGENCIESam
42
ALL STATE SPENDING UNITS
Consolidation
RECEIPTS 1946 1947
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriations 4671710000 4671710000
Budget Balancing Adjustments Lapses 3647811360 4275386661
Total Appropriations 8319521360 8947096661
Revenues Retained for Operations
Taxes 143545730 165669059
Grants U S Government 1660573437 2941957562
Grants Counties 59270855 89783403
Donations 37441170 39283792
Rents on Investment Properties 626934 670266
Interest on Investment Properties 246691
Earnings from Services 693229707 1210652256
Transfers from Public Trust Funds 21820659 16659657
Total Revenues Retained 2616755183 4464675995
Total Income Receipts 1093627653 13411772656
NONINCOME
Public Trust Funds
Unemployment Compensation Tax 1221683106 1315706966
U S Treas interest on Comp Tax Funds 152485240 166923051
Gifts Contributions 229309888 388455396
Income 39656679 28045837
Transfers to Budget Funds 21820659 16659657
Investments 43780055 100488416
Total Public Trust Fund receipts 1665094309 1982960009
Private Trust Accounts 2295139351 4384390015
Loans 8639542 9100000
State Revenue Collections Unfunded 7011507 687099
Revenue Bonds
Total nonincome receipts 3975884709 6754137123
CASH BALANCES JULY 1st
Budget Funds 1405797298 3231127164
Public Trust Funds 7667189540 8269917876
Private Trust Funds 29691989 27293388
State Revenue Collections Unfunded 8437283 1
Sinking Funds 1115201116 827130217
Total cash balances10226317226 12370917434
25138478478 32536827213ALL STATE SPENDING UNITS
Consolidation
43
PAYMENTS
1946
1947
EXPENSE
Personal Services 1991761684
Travel 141196799
Supplies Materials 593487838
Communication 41551995
Heat Light Power Water 45857918
Publications 84219586
Repairs 466970636
Rents
Insurance
Indemnities
Interest r
Pensions Benefits
Grants to Civil Divisions
Equipment
Miscellaneous
32428520
4842714
7128953
44240136
1336261615
2794457100
66816544
43586368
2626069821
189907135
848575927
47158162
65212926
72457060
319990387
36751049
20665229
11151240
18784725
1987216021
4158169886
102446822
19940379
Total expense payments
7694808406 10524496769
OUTLAYS
Lands Improvements
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
76458112
16381650
30417618
181130
43291
165500
2874266
451082
Insurance
Contracts 698362932
Miscellaneous 171666
Equipment 196516716
188512927
26942742
38121657
384125
85150
26159
4700652
324953
23250
2226943425
27660551
273936475
Total outlay payments
1022023963 2787671066
NONCOST
Public Trust Funds
Investments
Expense Objects of Trust
Pensions Benefits
189428676
1008616
871928682
403670857
1040564
510253125
Total public trust funds
1062365974 914964546mmg
44
ALL STATE SPENDING UNITS
Consolidation
PAYMENTS Continued
1946
1947
NONCOST Continued
Private Trust Funds
Bond Debt
Loans
Total noncost
2297537952
687250000
3574749
4366667963
413070217
8564793
4050728675 5703267519
CASH BALANCES JUNE 30th
Budget Funds 3231127164
Public Trust Funds 8269917875
Private Trust Funds 27293388
State Revenue Collections Unfunded 15448790
Sinking Fund 827130217
Total cash balances12370917434
Grand Total
3706267192
9337913338
45015440
18135889
414060000
13521391859
25138478478 32536827213
Includes temporary investment in U S Bonds45
FEDERAL INCOME TAX
ALL STATE UNITS46
ALL STATE UNITS
FEDERAL INCOME TAX
RECEIPTS
1946
1947
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
89687535
58246179
110766016
78746899
147933714 189512915
4341532
1772261
3358935
1839385

6113793 5198320
154047507 194711235
90670132
58179055
110415401
78150917
148849187 188566318
Cash Balances June 30th
Departments Institutions
University System
3358935
1839385
3709550
2435367
5198320
6144917
154047507 19471123547
ANALYSIS
BY STATE UNITS OF
UNITED STATES INCOME TAX ACCOUNTS
Cash
Balance
July 1
State Unit 1946
Agriculture Dept of
Agr Indus DevelBd of 193720
Audits Dept of
Banking Dept of 42360
Cap Sq Imp Com
Comptroller General
Confederate Pensions
Corrections Dept of
Education Dept of
School for the Deaf
Acad for the Blind
No Ga Voc School
So Ga Voc School
Entomology Dept of 102280
Forestry Dept of
Game Fish Dept of
Geology Dept of
Governors Office
Herty Foundation 23985
Highways Dept of 1580280
Hospital Authority
Judicial System
Supreme Court 9100
Court of Appeals 8650
Labor Dept of
Administration
Employ Security Agcy
Law Dept of
Library State 27460
Military Dept of
Admin Nat Guard
Defense Corps
Milk Control Board
Old Cap Rebuild Com
Pardons Paroles Bd of
Parks Dept of
Personnel Board
Pharmacy
Board of Drug Inspec
Public Health Dept of
Administration Gen
Tuberculosis San
Public Safety Dept of 20
Public Service Commission
Receipts
With
holding
Payments
To U S
Gov
Cash
Balance
June 30
1947
2762460 2762460
619430 429880 383270
747260 774260
505660 508140 39880
147185 147185
455432 455432
91800 91800
1640141 1640141
3969167 3969167
671333 671333
345250 345250
648375 648375
106145 106145
387948 490228
1212093 1212093
874560 874560
235180 235180
757945 757945
98600 104680 17905
21520349 23100629
39960 28800 11160
35390 35200 9290
35470 34010 10110
328715 328715
13582819 13582819
1093348 1093348
120040 147500
322925 322925
984906 984906
179039 179039
21480 21480
669973 669973
199548 199548
368655 368655
132840 132840
9117900 9117900
3070636 3070636
2875560 2875580
1042330 1042330
J48
ANALYSIS
BY STATE UNITS OF
UNITED STATES INCOME TAX ACCOUNTS
Cash
Balance Receipts Payments
July 1 With To U S
State Unit 1946 holding Gov
Public Welfare Dept of
Administration 3209206 3209206
Confed Sol Home 19830 19830
Train Sch for Girls 112190 112190
Train Sch for Col Girls 16680 17005
Sch for Mental Defec 264990 264990
Train Sch for Boys 584885 584885
Milledgeville St Hosp 4002684 4002684
Purchase Dept of 504055 504055
Revenue Dept of 8394469 8394469
Secretary of State 947780 947780
Q4Qip TrG3surv
Administration 28000 347315 344435
General Assembly 579440 2379920 640790
Housing State Dir 5730 50640 55420
Supreme Court 103620 1195981 1193446
Court of Appeals 102030 1278656 1277081
Superior Courts 275160 3341544 3333174
Oil Gas Commission 5060 61040 61040
Ports Authority 15400 183480 183480
Education Fed Voc 18430 174180 177210
Education Fed Rehab 238210 4037049 3942629
Education CSS Sal 272370 248250
Edu Fed Food Conserv 19010 17050
Teach Retire System 382640 382640
Veterans Service Office 5931270 5931270
Workmens Compensation
Board of 964125 964125
Warm Spgs Mem Com 72180 72180
Totals Departments
Institutions 3358935 110766016 110415401
Cash
Balance
June 30
1947
325
30880
2318570
950
106155
103605
283530
5060
15400
15400
332630
24120
1960
370955049
ANALYSIS
BY STATE UNITS OP
UNITED STATES INCOME TAX ACCOUNTS
Cash Cash
Balance Receipts Payments Balance
July 1 With To U S June 30
State Unit 1946 holding Gov 1947
University System
Regents 1006390 1006390
Albany State Albany 606015 606015
Ga S W Col Americus 1070 1041957 1043027
Univ of Ga Athens 1034265 18579849 18091982 1522132
Univ of Ga Athletic As
sociation Athens 117223 848682 899405 66500
Agric Exten Athens 686797 8654906 8623987 717716
Sch of Tech Atlanta 20438644 20440787 2143
School of Technology Ath
Association Atlanta 1115350 1115350
Sch of Tech WGST 1897431 1897431
Even School Jr
College Atlanta 2746497 2746497
Gen Exten Atlanta 365425 365425
Sch of Med Augusta 1901034 1901034
West Ga Col Carrollton 1071443 1071443
Mid Ga Col Cochran 691270 691270
No Ga Col Dahlonega 30 1577550 1577580
So Ga Col Douglas 598343 598343
Ga Experiment Station N
Experiment 1732915 1732915
Ft Valley State College
Ft Valley 1046090 1046090
Ga State College for
Women Milledgeville 5473861 5473861
Ga St Col Savannah 845017 896390 51373
Univ of Ga Savannah 2048884 1866349 182535
South Ga Teachers
College Statesboro 1521557 1521557
A B Agr Col Tifton 811309 811309
C P Exper Sta Tifton 601627 601627
Ga St W Col Valdosta 1524853 1524853
Totals Univ System1839385 78746899 78150917 2435367
Totals State Gov 5198320 189512915 188566318 614491751
TEACHER RETIREMENT CONTRIBUTIONS
BY
ALL MEMBER STATE EMPLOYEES52
TEACHER RETIREMENT CONTRIBUTIONS
BY ALL MEMBER STATE EMPLOYEES
RECEIPTS 1946 1947
NONINCOME
Private Trust Account
5 Contributions withheld
Departments Institutions 2824948 3490224
University System 14456133 20278283
17281081 23768507
CASH BALANCES JULY 1st
Private Trust Account
Departments Institutions
University System 440210 609571
440210 609571
17721291 24378078
PAYMENTS
NONCOST
Private Trust Account
To Teacher Retirement System
Departments Institutions 2824948 3489899
University System 14286772 20126309
17111720 23616208
CASH BALANCES JUNE 30th
Private Trust Account
Departments Institutions
University System
609571 325 761545
609571 17721291 761870
24378078
53
ANALYSIS OF EMPLOYEES CONTRIBUTIONS TO TEACHER RETIREMENT
YEAR ENDED JUNE 30 1947
State Unit
Audits Department of
Education Dept of
School for the Deaf
Acad for the Blind
No Ga Voc School
So Ga Voc School
Public Welfare Dept of
Tr Sch for Col Girls
Tr Sch for Boys
State Treasury
Education Fed Voc
Education Fed Rehab
Tea Retire Sys Dept of
Veterans Service Office
Totals Depts Ints
Cash Cash
Balance Receipts Payments Balance
July 1 with to T R June 30
1946 holding System 1947
90000 90000
1041161 1041161
256628 256628
158205 158205
203400 203400
6250 6250
325 325
59953 59953
42400 42400
1469257 1469257
137400 137400
25245 25245
3490224 3489899
325
University System
Regents
Albany St Col Albany 35
Ga S W Col Americus
U of Ga Athens 275749
Agr Extension 333787
Sch of Tech Atlanta
Even School Junior
College Atlanta
Gen Exten Atlanta
U of Ga School of
Medicine Augusta
W Ga Col Carrollton
Mid Ga Col Cochran
No Ga Col Dahlonega
38750 38750
348974 349009
305753 305753
4144362 4054734 365377
4299261 4281364 351684
3522033 3522033
313961 313961
79120 79120
636369 636369
243686 243686
269901 269901
545294 545294
54
ANALYSIS OF EMPLOYEES CONTRIBUTIONS TO TEACHER RETIREMENT
YEAR ENDED JUNE 30 1947 Continued
Cash Cash
Balance Receipts Payments Balance
July 1 with to T R June 30
State Unit 1946 holdings System 1947
University System Continued
So Ga Col Douglas 155041 155041
Ga Experiment Sta
Experiment 624598 624598
Ft Valley State College
Ft Valley 669571 669571
G S CW Milledgeville 1549970 1549970
Ga St Col Savannah 560006 559731 275
Univ of Ga Savannah 433340 389131 44209
S G Teacher College
Statesboro 571643 571643
A B A Col Tifton 284800 284800
C P Ex Sta Tifton 246250 246250
G S W Col Valdosta 435600 435600
Totals Univ System 609571 20278283 20126309 76154555
DEPARTMENT OF
AGRICULTURE56
DEPARTMENT OF AGRICULTURE
RECEIPTS 1946 1947
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 40000000 40000000
Budget Balancing Adjustment Lapses 48112138 35881011
Revenues Retained
Earnings Development Services 4275018 2949145
Transfers Other Spending Units 115000 125000
Total income receipts 92502156 78955156
CASH BALANCES JULY 1st
Budget Funds 2356393 11294054
94858549 90249210
PAYMENTS
EXPENSE
Personal Services 41608570 41749684
Travel 8917395 8701037
Supplies Materials 2334356 2671389
Communication 1900091 1955318
Heat Light Power Water 1317272 1748180
Publications 5429694 6540408
Repairs 1489405 2405863
1586 12800
Rents
Insurance 202026 362183
Indemnities Bangs Disease 2470079 507349
Equipment 887071 634495
Miscellaneous 396807 310854
Total expense payments 66954352 67599560
OUTLAYS
Lands Improvements 16610143 16796268
Equipment 1301245
CASH BALANCES JUNE 30th
Budget Funds 11294054 4552137
94858549 9024921057
DEPARTMENT OF AGRICULTURE
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
CASH ASSETS
Cash in Banks
Total Current Assets
4552137
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
RESERVES
For Contracts to Mature
For Penalties
3205019
38333
4552137
233278
3243352
SURPLUS
For Operations
Total Liabilities Reserves Surplus
1075507
455213758
DEPARTMENT OF AGRICULTURE
SUMMARY
FINANCIAL CONDITION
The State Department of Agriculture ended the fiscal year on June
30 1947 with a surplus of 1075507 after providing the necessary
reserve of 233278 to cover outstanding accounts payable 3205019
for completion of construction contracts for farmers markets and
38333 in penalties due various dealers
REVENUE COLLECTIONS
The Department of Agriculture is the revenuecollecting agency
for certain licenses and fees as authorized by law and in the period
under review collected a total of 69971291 all of which was trans
ferred to the State Treasury before the close of the year on June 30
1947 These collections were 4238724 in excess of those the previous
year and 7996778 more than two years ago as shown in the follow
ing comparative statement
YEAR ENDED JUNE 30th
REVENUE COLLECTIONS 1947 1946 1945
Fish Dealers Licenses 1172500 1055000 727500
Fertilizer Fees 35769809 34484672 33101626
Feed Fees 17813236 17878426 17033202
Dairy Fees 1260441 806232 597240
Farmers Markets 11342025 9396287 8686101
Egg Marketing 2370993 1924209 1746318
Insecticides and Miscellaneous 242287 187741 82526
69971291 65732567 61974513
AVAILABLE INCOME
State Appropriation for the operation of the Department of Agri
culture for the year ended June 30 1947 was 40000000 which was
increased to 75881011 by allotment of 22272398 through budget
approvals for general operating costs and an additional allotment of
13608613 for market expansion and improvements59
DEPARTMENT OF AGRICULTURE
This 75881011 from appropriation and allotments was supple
mented by 3749145 earnings from sales and services which were
retained by the Department and 125000 transfer from the State
Board of Pharmacy for use of the chemical laboratory making total
income available with which to meet the years operating costs 797
55156 800000 insurance recovery is treated as a deduction from
outlay cost
OPERATING COSTS
The Departments operating expenses in the year just closed were
67599560 and 18897513 was expended for new buildings struc
tures and equipment a total of 86497073 of which 78955156 was
from income provided 800000 from insurance recovery and 67
41917 from cash on hand which reduced the balance of 11294054
held at the beginning of the fiscal year to 4552137 on June 30 1947
The remaining cash balance after providing for liquidation of
outstanding accounts payable and contracts to mature at the close of
the fiscal year represents the excess of funds which have been pro
vided through budget approvals in excess of obligations incurred and
will be available for expenditure in the next fiscal period subject to
reapproval of items on the budget
In the year ended June 30 1947 ten farmers markets were oper
ated with two markets Blackshear and Cordele in process of con
struction on this date Five markets Atlanta Macon Moultrie Thom
asville and Valdosta are kept open throughout the year the other five
markets at Glennville Hazlehurst Pelham Tifton and Wrightsville
being seasonal in operation
Canneries are operated in connection with markets in Atlanta
Macon and Thomasville receipts therefrom being placed in the De
partments operating account60
DEPARTMENT OF AGRICULTURE
Cost of operating the ten farmers markets exclusive of payments
for new construction in the year was 12125484 and in the same
period the markets collected 11342025 in revenue Canning plant
activities for the year show operating expense payments of 3223240
and income from earnings 2884974
YEAR ENDED JUNE 30th
BY ACTIVITY 1947 1946 1945
Commissioners Office 3376739 3208800 3032595
Fertilizer Division 5960481 5872108 4928492
Bureau of Markets 4884788 5664752 4612661
Market Bulletin 5169088 4083540 3597620
Pure Foods 7213590 8123681 7129882
Chemistry Laboratory 6194612 6018763 4922595
Pure Seed 3605145 4069749 3109906
Weights and Measures 3308947 3515837 3444735
Veterinary General 12030097 11943687 11153369
Veterinary Bangs Disease 507349 1970079 2017604
Superintendent of Farms 403693
52250836 54470996 48353152
Farmers Markets
Atlanta 12046828
Blackshear 500100
Glennville 496382
Hazlehurst 506434
Macon 1158444
Moultrie 2978536
Pelham 3284981
Thomasville 4070584
Tifton 251214
Valdosta 1997215
Wrightsville 110617
Cordele 2320417
6700634 6062993
357226 205029
110063 61734
1104010 1187330
7326807 202900
128859 73789
4130569 686311
269338 383498
5611820 276856
550000
29721752 26289326 9140440
Canneries
Atlanta 1415975 1321182 1538542
Macon 1266418 1034721 604143
Thomasville 540847 448270 740119
3223240 2804173 288280461
DEPARTMENT OF AGRICULTURE
YEAR ENDED JUNE 30th

1947
1946
1945
Equipment
Gainesville Poultry Laboratory 543202
Atlanta Seed Germinator 758043
1301245
Total Cost Payments86497073 83564495 60376396
BY OBJECT
Personal Services 41749684 41608570 35957516
Travel Expense 8701037 8917395 7638261
Supplies Materials 2671389 2334356 2256116
Communication Services 1955318 1900091 1957604
Heat Light Power Water 1748180 1317272 1244867
Printing Publications 6540408 5429694 5004589
Repairs Alterations 2405863 1489405 1862019
Rents 12800 1586 20300
Insurance Bonding 362183 202026 277702
Equipment 634495 887071 1405064
Indemnities Bangs Disease 507349 1970079 2017604
Indemnities Personal Injuries 500000
Miscellaneous 310854 396807 380637
Total Expense Payments67599560 66954352 60022279
Outlay
Buildings and Structures 17596268 16610143 354117
Equipment 1301245
Total Cost Payments86497073 83564495 60376396
Number of Employees at June 30 216 238 217
GENERAL
Books and records of the Department are well kept and receipts
are under internal check and control with all officials of the Depart
ment and employees collecting revenue being properly bonded Ex
penditures for the period under review were within the limits of budget
approvals and supported by proper voucher
Appreciation is expressed to the Commissioner the officials and
staff of the Department of Agriculture for the cooperation and assist
ance given the State Auditors office during this examination and
throughout the year
16796268 net after deducting 800000 insurance recovery63
BOARD OF
AGRICULTURAL AND INDUSTRIAL DEVELOPMENT
64
BOARD OF AGRICULTURAL AND INDUSTRIAL DEVELOPMENT
RECEIPTS 1946 1947
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
Revenues Retained
Gifts
Earnings
Transfers Other Spending Units
Total income receipts
NonIncome
Private Trust Accounts
EN TS 1500000 1500000
14649770 7394252
1255749 334592
10800 110000 55000
17416319 6580 9393844
CASH BALANCES JULY 1st
Budget Funds 5963316 1006788
23386215 10400632
PAYMENTS
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 1006788 830781
f 16416543 6275080
1975673 751608
325164 90315
554285 332079
2010658 1507713
511439 14156
204963 319500
8864 1665
160583 18941
204675 258794
22372847 9569851
6580
23386215 1040063265
AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD
MAIN OFFICE
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
CASH IN BANK
Budget Funds
LIABILITIES RESERVES AND SURPLUS
897142
LIABILITIES
Accounts Payable
AddressographMultigraph Corporation
Born Refrigerator Co
Curtiss Printing Co
Scott Electric Co
Southeastern Envelope Co
RESERVES
Reserve for Survey of Jekyll Island
SURPLUS
For Operations
Subject to Budget Approvals
Total Current Liabilities
Reserves and Surplus
77500
15450
162000
55000
2077
312027
500000
85115
89714266
AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD
MAIN OFFICE
SUMMARY
FINANCIAL CONDITION
The Agricultural and Industrial Development Board Main Office
ended the fiscal year on June 30 1947 with a surplus of 85115 after
providing the necessary reserve of 312027 to cover outstanding
accounts payable and reserving 500000 for survey of Jekyll Island
AVAILABLE INCOME
Allotment of State budget funds for the fiscal year ended June 30
1947 was 6074019 which was supplemented by 334592 donations
by Counties and Cities for survey costs 110000 from sale of reports
on Brunswick and Savannah and 55000 transferred to the Board by
the University System to cover cost of light fixtures making a total
of 6573611
OPERATING COSTS
From the 6573611 available income 6284630 was expended for
the Boards operating cost in the period under review and 288981
remained on hand at June 30 1947 increasing the 608161 cash bal
ance held at the beginning of the year to 897142 at the close
This 897142 remaining cash balance will be available for expen
diture in the next fiscal period subject to budget approvals after pro
viding for liquidation of 312027 in outstanding accounts payable and
500000 for survey of Jekyll Island67

AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD
MAIN OFFICE
COMPARISON OF OPERATING COSTS
Operating costs for the past three years are compared as follows
YEAR ENDED JUNE 30
1947
Personal Services 4080384
Travel Expense 265479
Supplies 72314
Communication Services 285058
Printing Publicity i 1166675
Repairs 8585
Rents 319500
Miscellaneous 73189
Insurance and Bonding 1665
Equipment 11781
1946
14475799
1563100
301172
457749
2010658
510311
204963
42418
3864
147590
1945
16158518
2440365
411012
523077
684709
74370
15000
23453
1166730
Totals 6284630 19717624 21497234
Number of Employees June 30
11
20
49
Activities of this Agency have been considerably reduced the
Board having only half as many employees on June 30 1947 as on
June 30 1946 and expenditures the past year amounting to less than
onethird of total cost for the previous year
GENERAL
The Main Office of the Agricultural and Industrial Development
Board was moved from the University of Georgia at Athens in Feb
ruary 1946 to 20 Ivy Street Atlanta where it was located until the
close of the year on June 30 1947 when it was moved to the State
Capitol
Mr L Vaughan Howard resigned as Executive Director of the
Board in February 1947 and Dr T F Abercrombie served as Acting
Director until Mr Tom Wisdom was made Executive Director in April
Both Mr Howard and Mr Wisdom were bonded in the amount of
1000000
All known receipts for the period under review have been properly
accounted for and expenditures were within the limits of budget ap
provals and supported by proper voucher
Appreciation is expressed to the officers and staff of the Board for
the cooperation and assistance given the State Auditors Office during
this examination and throughout the year68
AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD
38 CAPITOL SQUARE OFFICE
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
CASH ON HAND AND IN BANK 316909
ACCOUNTS RECEIVABLE
Stockbridge Basil
From previous audit report 1746
Roberts DeWitt H Vo No 971 8790
Williams Sid Vo No 972 8789 19325
Total Current Assets 336234
LIABILITIES RESERVES AND SURPLUS
LIABILITIES
None reported
RESERVES
Reserve for Withholding Taxes to be remit
ted to U S Government 383270
SURPLUS OR DEFICIT
For Operations 47036
Total Current Liabilities Reserves and
Surplus 33623469
AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD
38 CAPITOL SQUARE OFFICE
SUMMARY
FINANCIAL CONDITION
The Agricultural and Industrial Development Boards office located
at 38 Capitol Square ended the fiscal year on June 30 1947 with a
deficit of 47036 On this date the Board held 316909 in cash and
was due refunds of 19325 from officials and employees for improper
expenditures making total assets of 336234 Liabilities were
383270 consisting of U S Taxes which have been withheld from
salaries in the past two years that have not been remitted to the U S
Government
AVAILABLE INCOME
Allotment of State Budget funds to the 38 Capitol Square office
of the Board for the fiscal year ended June 30 1947 was 2820233
OPERATING COSTS
Expenditures for operations in the period under review were 32
85221 which exhausted the 2820233 income provided and the
398627 budget funds held at the beginning of the fiscal year on July
1 1946 and created an overdraft in operating funds at June 30 1947
of 66361
COMPARISON OF OPERATING COSTS
Operating costs for the past three years are compared as follows
YEAR ENDED JUNE 30
EXPENDITURES
1947
Personal Services 2194696
Travel Expense 486129
Supplies 18001
Communication Services 47021
Printing Publicity 341038
Repairs 5571
Miscellaneous 1 185605
Equipment 7160
Insurance Bonding
Totals 3285221
1946
1940744
412573
23992
96536
1128
162257
12993
5000
2655223
1945
1599569
359863
32333
61846
175
243342
3875
5000
230600370
AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD
38 CAPITOL SQUARE OFFICE
1947 1946 1945
Number of Employees June 30th 9 6 7
Increased cost in the year just closed is due principally to addi
tional personnel and the printing cost of the history of Georgia in
World War II
GENERAL
Director Basil Stockbridge of the Capitol Square office of the
Board is bonded in the amount of 1000000
In the year ended June 30 1947 DeWitt H Roberts and Sid Wil
liams were paid 29514 for 2387 miles traveled in UDriveIt car
Mileage allowable under State law is five cents per mile which for
2387 miles is 11935 The difference of 17579 is therefore an illegal
expenditure of State funds and is to be refunded in the next fiscal
period
Attention of Director was also called to improper expenditure of
1746 shown in audit report for year ended June 30 1946 which has
not been refunded
In making the examination it was noted that several subscriptions
to books and magazines for use of the Board carried the Directors
home address instead of 38 Capitol Sqaure This is to be corrected
by the Director
On June 30 1946 the Board held 193720 in U S Withholding
taxes and this was increased to 383270 at June 30 1947 by with
holdings of 189550 in the current year none of which has been
remitted to the U S Government U S Taxes withheld from salaries
of officers and employees are a trust fund to be remitted to the U S
Government monthly or quarterly and these funds cannot be used
legally for any other purpose
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 except as noted
Appreciation is expressed to the officers and staff of the Board
for the cooperation and assistance given the State Auditors office
during this examination and throughout the year
m
71
DEPARTMENT OF
id to

M72
DEPARTMENT OF AUDITS
RECEIPTS 1946 1947
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 7200000 7200000
Budget Balancing Adjustments Lapses 275000 1033647
Revenues Retained
Transfers Other Spending Units 37500
Total income receipts 6925000 8271147
CASH BALANCES JULY 1st
Budget Funds 4326763 2583166
11251763 10854313
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Insurance
Miscellaneous
Total expense payments
OUTLAYS
Equipment
CASH BALANCES JUNE 30th
Budget Funds 2583166 1837954
11251763 10854313
5856365 6399472
713589 835971
99278 212588
137875 113135
1542978 1325296
25394 16340
3750 5000
12220 21739
8391449 8929541
277148 86818
From Audit Report by W R Osborn Co Certified Public Accountants73
September 20 1947
Honorable B E Thrasher Jr
State Auditor
State Capitol
Atlanta Georgia
Sir
We have made an audit of the books of account of the Department
of Audits of the State of Georgia for the year ended June 30 1947
and submit herewith our report together with the relative statements
enumerated in the index on the preceding page
A comparative statement of cash receipts and payments for the
years ended June 30 1946 and 1947 is submitted in Exhibit A The
appropriation for the year ended June 30 1947 was 7200000 and
Executive Order for 1200000 of which amounts 8233647 was
received in cash from the State Treasurer during the 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 795466
First National Bank of Atlanta Georgia 1042488
1837954
Funds on deposit with the Fulton National Bank of Atlanta Geor
gia are secured by 1000000 City of Atlanta 5 Sewer Bonds due
January 1 1949 Funds with the First National Bank of Atlanta
Georgia were secured by 2000000 in 1 U S Treasury Bonds
due June 15 1948 On July 5 1947 2000000 in 2 U S Treasury
Bonds due December 15 1952 were substituted
Receipts from the State Treasurer were verified by inspection of
the State Treasurers records All cancelled checks were compared
with the cash book entries and supporting vouchers and endorsements
were verified Signed receipts were submitted for our inspection to
support payments for personal services of special investigators74
The following is a comparative statement of the operations for
the year ended June 30 1947 as compared with that of June 30 1946
Year Ended Year Ended Increase
Particulars 63046 63047 Decrease
Personal Services 5856365 6399472 543107
Travel 713589 835971 122382
Supplies and Material 99278 212588 113310
Communication 137875 113135 24740
Publications 1542978 1325296 217682
Repairs 25394 16340 9054
Insurance 3750 5000 1250
Miscellaneous 12220 21739 9519
Outlay 277148 86818 190330
8668597 9016359 347762
The cost of operating the Department for the year ended June 30
1947 as compared with the previous year increased by 347762 as
detailed in the above statement setting forth the increases and de
creases in the various accounts The increase in Personal Services
was due to a general increase in salaries of the personnel and an in
crease in the State Auditors salary for y2 year authorized by 1947
General Assembly The increase in travel expense was due princi
pally to subsistance allowance made to the State Auditor by the 1946
General Assembly which was for the entire year ended June 30 1947
as compared with year included in the year ended June 30 1946
The increase in supplies is attributed to the 1946 costs being below
normal which was due to a large quantity of duplicator paper being
paid in for the June 30 1945 year and used in the June 30 1946 year
Decreases in communications publications and repairs were due to
the efforts of the Department and fluctuations in the previous year
Increases in insurance and miscellaneous were due to additional re
quirements The decrease in outlay was due to an abnormal amount
necessary for the year ended June 30 1946
The work in connection with the books and records was done in an
excellent manner and it is apparent that the management of the
Department was very efficient The courtesies extended by the per
sonnel during the period of our examination is greatly appreciated
Respectfully submitted
W R Osborn Company
Certified Public Accountants75
DEPARTMENT OF
BANKING76
DEPARTMENT OF BANKING
RECEIPTS 1946 1947
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 5000000 5000000
Budget Balancing Adjustment Lapses 1025945 2037810
Revenues retained
Earnings 1300
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total Income Receipts 6027245 7037810
NONINCOME
Private Trust Account 4687 21872
CASH BALANCES JULY 1st
Budget Funds 178911 76551
Private Trust Funds 233218 237905
6444061 7374138
4601096 4994024
1159192 1585557
18340 50467
135502 151413
140985 108900
4850 5752
15000
19500 29000
13031 68945
22109 10357
Total Expense Payments 6129605 7004415
NONCOST
Private Trust Account 5685
CASH BALANCES JUNE 30th
Budget Funds 76551 109946
Private Trust Funds 237905 254092
6444061 734713877

DEPARTMENT OF BANKING
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
CASH IN BANK
403918
RESERVE
SURPLUS
RESERVE
U S Tax
Trust Fund Accounts
SURPLUS
For Operations
39880
254092
293972
109946
40391878
SUMMARY
DEPARTMENT OP BANKING
FINANCIAL CONDITION
The State Department of Banking ended the fiscal year on June 30
1947 with a surplus of 109946 after providing necessary reserves
to cover 254092 private trust funds held on this date anl 39880
U S Income Taxes to be remitted to the Federal Government
REVENUE COLLECTIONS
This Department is a revenuecollecting agency for fees and assess
ments levied on the institutions coming under the jurisdiction of the
Department of Banking as provided by law and in the year ended
June 30 1947 collected 59999 from business license tax on Small
Loan Companies 8150750 fees for open bank examinations 338750
for Credit Union examinations and 930 from other sources a total
of 8550429 all of which was paid into the State Treasury in the
period under review
Revenue collections for the past three years are compared as fol
lows
REVENUE COLLECTIONS 1947 1946 1945
Business License Tax on
Small Loan Companies 59999
Pees for Open Bank Examinations 8150750
Credit Union Examinations 338750
Other Revenue 930
20000 35833
7562500 7823000
386250 321750
760 910
Totals 8550429 7969510 8181493
AVAILABLE INCOME
State Appropriation for the operation of the Department of Bank
ing for the year ended June 30 1947 was 5000000 which was in
creased to 7037810 by transfer of 2037810 from the State Emer
gency Fund to meet expenditures approved on budgets79
DEPARTMENT OF BANKING
OPERATING COSTS
From the 7037810 made available to the Department in the pe
riod 7004415 was expended for operations and 33395 remained
on hand which increased the 76551 cash balance held at the begin
ning of the year to 109946 at the close and this 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 30
EXPENDITURES 1947 4994024 1946 4601096 1159192 18340 135502 140985 4850 15000 22109 19500 13031 1945 4268524
1585557 1257387
50467 42207
151413 178054
108900 113679
5752 3110
Rpnts
10357 26860
Insurance and Bonding 29000 68945 31265

Totals 7004415 6129605 5921086

Number of Employees June 30 14 15 13
PRIVATE TRUST FUNDS
There was on deposit June 30 1947 in the name of the State De
partment of Banking 254092 which represents accumulated deposits
from liquidation of banks that have not been claimed including in
terest earned thereon to this date
Federal withholding taxes amounting to 39880 held by the De
partment on June 30 1947 are to be remitted to the U S Government
in the next fiscal period80
GENERAL
DEPARTMENT OF BANKING
The Department of Audits has no jurisdiction over the liquidation
of closed banks the Superintendent of Banks and the Superior Courts
having 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
00000 the Assistant Superintendent 2500000 and examiners 10
00000 each
Books and records of the Department were found in excellent 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 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 through
out the year
81
CAPITOL SQUARE
IMPROVEMENT COMMITTEE82
CAPITOL SQUARE IMPROVEMENT COMMITTEE
RECEIPTS 1946 1947
INCOME PROM STATE REVENUE ALLOTMENTS
Appropriation 4000000 4000000
Budget Balancing Adjustments 7000000
Revenues Retained
Earnings 200000 300000
Transfers Other Spending Units 3699996 3699996
Total Income Receipts 14899996 7999996
CASH BALANCES JULY 1st
Budget Funds 874572 6452412
15774568 14452408
PAYMENTS EXPENSE Personal Services 2879317 393802 7200 1868645 4000 295358 390000 928 3437400 3687710
Supplies Materials 626564
Communication 7225
Heat Light Power Water 2167338
Publications 102763
Insurance 16981
Repairs 1503529
Rents 410000
Miscellaneous
Building Cleaning Contract 3599400

Total Expense Payments 9276650 22202 23304 6452412 I 12121510
OUTLAYS Lands Buildings Equipment CASH BALANCES JUNE 30th Budget Funds 24708 2306190

15774568 14452408
From Audit Report by W R Osborn Co Certified Public Accountants83
September 25 1947
Capitol Square Improvement Committee
State of Georgia
Atlanta Georgia
Gentlemen
We have made an audit of the records of the Capitol Square Im
provement Committee of the State of Georgia for the year ended
June 30 1947 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 super
vising 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 committee 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 fiveyear period from October 1 1943 to September 30 1948 at a
rental of 20000 per month The premises are 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
Department of Mines and Geology of the State of Georgia was rented
by the Committee from February 1945 to March 1947 at 12500
per month and since March 1947 at 17500 per month and is occu
pied 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 Treasurer
A statement of receipts and payments for the year under review in
comparison with the year ended June 30 1946 is presented in Exhibit
A The rents received 3999996 from the State Industrial Board84
the Georgia Employment Security Agency and the Capitol Parking
Lot were verified by contact with each of these offices The receipts
of 8250000 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 vouchers were inspected An analysis of payments
for expenses for maintenance of buildings and grounds is set forth
in Schedule No 1 Payments for personal services are detailed in
Schedule No 2
In Schedule No 3 we present an analysis of payments for outlay
The bank account at June 30 1947 was reconciled as set forth in
Schedule No 4 and the balance of 2306190 was verified by direct
communication with the First National Bank Atlanta Georgia the
depository The account of secured by 2500000 in li2 of U S
Treasury Notes due September 15 1948 held by the Federal Reserve
Bank of Atlanta Georgia On July 5 1947 2500000 in 2 U S
Treasury Bonds due December 15 1952 were substituted for the
ll2 U S Treasury Notes and are being held by the First National
Bank Trust Department
The following is a statement of payments for operating expenses
of the State Office Building for the year ended June 30 1947 in
comparison with the year ended June 30 1946 with increases and
decreases in the various accounts
PARTICULARS Year Ended 1947 Year Ended 1946 Increase Decrease
Personal Services 3224660 2842717 354049 7200 1776519 4000 259664 500 3167400 381943
Supplies Materials 602369 248320
Communications 7225 2080853 102763 25
Heat Lights Power Water Stamping Printing Binding and Publicity 304334 102763
Insurance 16981 12981
Repairs 1413729 1154065
Miscellaneous 500
Building Cleaning Contracts 3329400 162000
10777980 8412049 2365931
85
The increase in personal services 381943 represents a payment
of 46660 for installation and operation of Christmas display at the
Governors Mansion and increases in personnel and salaries The
increase in suppliesmaterials 248320 includes 61829 for sup
plies for the Christmas display at the Governors mansion The in
crease in repairs 1154065 was due to materials being available
for repairs needed in prior years and includes 36871 for repairs to
Christmas display at the Governors mansion
The Christmas display was originally acquired for use on the Capi
tol grounds Later it was decided that due to the congestion in the
downtown area the Christmas display should be used at the Gover
nors mansion where it would be more accessible to the public
Respectfully submitted
W R Osborn Company
Certified Public Accountants
1
w
COMPTROLLER GENERAL

8788
COMPTROLLER GENERAL
RECEIPTS 1946 1947
INCOME FROM STATE REVENUE ALLOMENTS
Appropriation 6000000 6000000
Budget Balancing Adjustment Lapses 1520969 688407
Total Income Receipts 4479031 5311593
CASH BALANCES JULY 1st
Budget Funds 210000
4479031 5521593
PAYMENTS
EXPENSE
Personal Services 3736788 3816547
Travel 38008 286018
Supplies Materials 49969 147396
Communication 160730 227143
Publication 239796 364803
Repairs 5585 131471
Insurance 10700 29570
Equipment 7455 235897
Miscellaneous 20000 20675
Total Expense Payments 4269031 5259520
CASH BALANCES JUNE 30th
Budget Funds 210000 262073
4479031 5521593COMPTROLLER GENERAL
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
AVAILABLE CASH
LIABILITIES
PURCHASE ORDERS OUTSTANDING
Brandon Insurance Service
Tyler and Company
Ivan AllenMarshall Co
Royal Typewriter Company
CarithersWallaceCourtenay Inc
98687
15900
43200
24525
49754
89
262073
232066
SURPLUS
For Operations
30007
26207390
COMPTROLLER GENERAL
SUMMARY
FINANCIAL CONDITION
The Comptroller Generals office ended the fiscal year on June 30
1947 with a surplus of 30007 after providing the necessary reserve
of 232066 to cover outstanding accounts payable and unliquidated
purchase orders
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 1947 collected from these sources
a total of 298862622 all of which was funded into the State Treas
ury in the period under review
Revenue collections in the year just closed show an increase of
48518313 over the previous year ended June 30 1946 and 908
46998 in excess of those two years ago For comparison revenue
collections in each of the past three years are shown as follows
REVENUE COLLECTIONS
1947
1946
1945
Fire Inspection Assessments 2209947 1623745 1428828
Insurance Regulatory Fees 11142400 10617400 9515100
Insurance Premium Tax
on Gross Premiums 269944275 223559164 185334196
Insurance Agents
Occupation Tax 15566000 14544000 11737500
Totals 298862622 250344309 20801562491
COMPTROLLER GENERAL
AVAILABLE INCOME
State Appropriations for the operation of the Comptrollers office
for the fiscal year ended June 30 1947 was 6000000 but as operating
costs were held below this figure 688407 was lapsed to the State
General Fund at the close of the year as provided by law leaving net
income for the period 5311593
OPERATING COSTS
From the 5311593 income provided 5259520 was expended
for the operating costs of the office of the Comptroller General in the
year ended June 30 1947 and 52073 remained on hand increasing the
210000 cash balance held at the beginning of the year to 262073
on June 301947
The first lien on this 262073 remaining cash balance is for liquida
tion of outstanding accounts payable and purchase orders and the
remainder will be available for expenditure in the next fiscal period
subject to budget approvals
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of this office for the past
three years are compared as follows
YEAR ENDED JUNE 30TH
EXPENDITURES
Personal Services
Travel Expense
Supplies
Communication Services
Printing Publicity
Repairs
Insurance and Bonding
Equipment Purchases
Miscellaneous Dues
Totals
Number of Employees on
Payroll June 30
1947 1946 1945
3816547 3736788 3497677
286018 38008 106533
147396 49969 55766
227143 160730 262814
364803 239796 164531
131471 5585 4050
29570 10700 10300
235897 7455 10950
20675 20000 20000
15
5259520 4269031 4132621
14
1392
COMPTROLLER GENERAL
The salary of the Comptroller General was raised from 600000
per annum to 750000 by Legislative Act of 1947
GENERAL
Mr Zack Cravey succeeded Mr W R Mitchell as Comptroller
General on January 15 1947 and filed surety bond in the amount of
2000000 Deputy Insurance Commissioner and bookkeeper are
bonded for 500000 each and other employees of the office are under
schedule bond of 100000 each
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 Mr Mitchell and his successor Mr
Cravey and the staff of Comptroller Generals office for the coopera
tion and assistance given the State Auditors office during this exami
nation and throughout the year93
DEPARTMENT OF
CONFEDERATE PENSIONS94
DEPARTMENT OF CONFEDERATE PENSIONS
RECEIPTS 1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 54780000
Budget Balancing Adjustment Lapses 7836317
Total Income Receipts 46943683 55352766
CASH BALANCES JULY 1st
Budget Funds 3569720 4985526
1947
54780000
572766
50513403 60338292
PAYMENTS EXPENSE Personal Services 972200 23572 49630 350 625 506500 43975000 960897
Supplies Materials 22900
Communication 48516
Repairs 34675
Insurance 625
Pensions Soldiers 510500
Widows 53899000

Total Expense Payments 45527877 4985526 55477113
CASH BALANCES JUNE 30th Budget Funds 4861179

50513403 60338292
95
DEPARTMENT OF CONFEDERATE PENSIONS
SUMMARY
FINANCIAL CONDITION
The Department of Confederate Pensions ended the fiscal year
June 30 1947 with a cash balance of 4861179 of which 27679 was
available for administrative expenses and 4833500 was in State
Treasury and reserved for payment of pensions due July 1 1947
AVAILABLE INCOME
For the year ended June 30 1947 the State allotted the Depart
ment 55352766 of which 890166 was for the administration of
the office and 54462600 for payment of pensions to Confederate
Soldiers and wives of Confederate Soldiers as provided by law
OPERATING COSTS
Expenditures by the Department for the year were 756297 for
administrative salaries 204600 for Ordinaries fees 106716 for
travel communication services and other expense and 54409500 for
pensions to Confederate Soldiers and Widows of Confederate Soldiers
a total of 54477113 which exhausted the 55352766 income pro
vided and reduced the 4985526 cash balance held at the beginning
of the fiscal year to 4861179 at June 30 1947 4833500 of this
remaining cash balance is reserved for payment of pensions due July
1 1947 and the remainder will be available for expenditure in the next
fiscal year on approved budgets
COMPARISON OF OPERATING COSTS
Administrative expenses Ordinaries fees and pension payments
for the past three years are compared as follows96
DEPARTMENT OF CONFEDERATE PENSIONS
YEAR ENDED JUNE 30TH
PENSION PAYMENTS 1947 1946 1945
Confederate Soldiers at
5000 per month thru Feb 1946
7500 per month beg Mar 1946 502500 490000 900000
Confederate Soldiers in the Soldiers
Home at 500 per month 8000 16500 24000
Widows of Confederate Soldiers at 3000
per month thru Feb 1946
5000 per month beg Mar 1946 53858000 43969000 40164000
Widows of Confederate Soldiers in
Soldiers Home at 500 per month 41000 6000
Totals 54409500 44481500 41088000
ORDINARIES FEES
Fees based on 200 per year
per pensioner 204600 227400 255600
NUMBER ON PENSION ROLLS
AT JUNE 1 1947
Confederate Soldiers receiving
5000 and 7500 per month 5 6 11
Confederate Soldiers in Soldiers Home 12 4
Widows of Confederate Soldiers re
ceiving 3000 and 5000 per months 853 947 1062
Widows of Confederate Soldiers
in Soldiers Home 9 5
Totals 868 960 1077
ADMINISTRATIVE EXPENSE
Personal Services 756297 744800 744800
Supplies 22900 23572 21010
Communication Services 48516 49630 50616
Other Adm Expense 35300 975 625
Totals 863013 818977 817051
Number of Employees on
Payroll June 30th 3 4 497
DEPARTMENT OF CONFEDERATE PENSIONS
Pension payments were increased 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 Veter
ans 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 Confederate Veterans who may by law be entitled to re
ceive pensions from the State on account of being such widows upon
complying with the conditions 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 pro
vided 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 seventy
five 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 pension but who are
inmates of the Confederate Soldiers Home in Atlanta are hereby
given five 500 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 month
and Widows of Confederate Soldiers entitled to draw a pension from
the State were paid 3000 with Confederate Veterans only being
entitled to maintenance 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 incidental expenses but are not entitled to draw any pension from
the State while maintained at the Home98
GENERAL
DEPARTMENT OF CONFEDERATE PENSIONS
Records of the office were found in excellent condition 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 and the staff of the De
partment for the cooperation and assistance given the State Auditors
office during this examination and throughout the year99
DEPARTMENT OF CONFEDERATE PENSIONS
PENSION PAYMENTS TO CONFEDERATE SOLDIERS AND WIDOWS
AND NUMBER LIVING JUNE 1 1947
YEAR ENDED JUNE 30 1947
SOLDIERS
NUMBER
LIVING 7500
COUNTY 6147 MONTHLY
Appling
Atkinson
Bacon
Baker
Baldwin
Banks
Barrow
Bartow
Ben Hill 1 90000
Bibb 1 90000
Bleckley
Brantley
Brooks
Bryan
Bulloch
Burke
Butts 1 90000
Calhoun
Camden
Candler 1 90000
Carroll
Catoosa
Chatham
Chattahoochee
Chattooga
Cherokee
Clarke
Clay
Clayton
Clinch
Cobb
Coffee
Colquitt
Columbia
Cook
Coweta
Crawford
Crisp
Dade
Daws on
WIDOWS
NUMBER
LIVING
6147
5000
MONTHLY
4 240000
1 60000
1 60000
3 180000
8 515000
5 350000
6 375000
5 345000
3 180000
23 1420000
1 60000
1 60000
7 420000
2 120000
5 320000
4 240000
7 420000
2 135000
2 120000
3 180000
11 660000
1 60000
20 1215000
1 60000
2 190000
12 720000
7 455000
3 180000
2 120000
2 120000
18 1150000
3 180000
3 180000
1 70000
5 300000
17 1030000
4 240000
2 120000
2 120000
6 350000
100
DEPARTMENT OF CONFEDERATE PENSIONS
PENSION PAYMENTS TO CONFEDERATE SOLDIERS AND WIDOWS
AND NUMBER LIVING JUNE 1 1947
YEAR ENDED JUNE 30 1947
SOLDIERS WIDOWS
NUMBER NUMBER
LIVING 7500 LIVING 5000
COUNTY 6147 MONTHLY 6147 MONTHLY
Decatur 6 540000
DeKalb 17 1050000
Dodge 10 600000
Dooly 5 300000
Dougherty 6 360000
Douglas 2 130000
Early 5 300000
Effingham 2 120000
Elbert 7 420000
Emanuel 3 180000
Evans 2 120000
Fayette 2 120000
Floyd 15 900000
Forsyth 5 325000
Franklin 10 605000
Fulton 52500 110 7158000
Gilmer 7 420000
Glascock 3 180000
Glynn 6 360000
Gordon 9 540000
Grady 6 405000
Greene 13 780000
Gwinnett 11 745000
Habersham 7 445000
Hall 15 955000
Hancock 2 135000
Haralson 6 360000
Harris 3 185000
Hart 5 295000
Heard 1 60000
Henry 3 180000
Houston 6 410000
Irwin 1 60000
Jackson 12 720000
Jasper 3 185000
Jefferson 4 280000
Jenkins 1 60000
Johnson 5 300000
Jones 3 235000
Lamar 5 345000
Laurens 9 540000
Lee 3 190000101
DEPARTMENT OF CONFEDERATE PENSIONS
PENSION PAYMENTS TO CONFEDERATE SOLDIERS AND WIDOWS
AND NUMBER LIVING JUNE 1 1947
YEAR ENDED JUNE 30 1947
SOLDIERS WIDOWS
NUMBER NUMBER
LIVING 7500 LIVING 5000
COUNTY 6147 MONTHLY 6147 MONTHLY
Lincoln 4 240000
Long 1 60000
Lowndes 3 180000
Lumpkin 3 225000
Macon 4 240000
Madison 3 180000
Marion 2 120000
McDuffie 3 225000
Meriwether 8 510000
Miller 4 240000
Mitchell 9 540000
Monroe 3 180000
Montgomery 2 120000
Morgan 6 360000
Murray 6 360000
Muscogee 10 665000
Newton 5 355000
Oconee 1 60000
Oglethorpe 10 600000
Paulding 4 270000
Peach 2 120000
Pickens 4 240000
Pierce 3 190000
Pike 3 230000
Polk 3 180000
Pulaski 4 240000
Putnam 1 60000
Quitman 4 240000
Rabun 4 255000
Randolph 3 260000
Richmond 16 1060000
Rockdale 4 240000
Schley 1 60000
Screven 1 U5000
Seminole 3 180000
Spalding 9 540000
Stephens 8 480000
Stewart 5 300000
Sumter T7v 7 500000
Talbot A A 1 60000
Tattnall 1 60000
Taylor 1 60000102
DEPARTMENT OF CONFEDERATE PENSIONS
PENSION PAYMENTS TO CONFEDERATE SOLDIERS AND WIDOWS
AND NUMBER LIVING JUNE 1 1947
YEAR ENDED JUNE 30 1947
SOLDIERS WIDOWS
NUMBER NUMBER
LIVING 7500 LIVING 5000
COUNTY 6147 MONTHLY 6147 MONTHLY
Telfair 2 120000
Terrell 1 60000
Thomas 9 630000
Tift 7 465000
Toombs 1 90000 6 360000
Towns 1 60000
Treutlen 2 120000
Troup 5 300000
Turner 2 135000
Twiggs 3 185000
Union 1 90000
Upson 6 360000
Walker 3 185000
Walton 7 435000
Ware 4 260000
Warren 1 60000
Washington 12 720000
Wayne 4 240000
Webster 2 120000
Wheeler 1 75000
White 3 200000
Whitfield 7 475000
Wilcox 3 180000
Wilkes 5 300000
Wilkinson 2 165000
Worth 4 240000
Soldiers Home
5 monthly 1 8000 9 41000
Totals
Soldiers living
June 1 1947 6
Soldiers Pen
sion Paymts
for year 510500
Widows living
June 1 1947 862
Widows Pen
sion Paymts
for year 53899000103
STATE BOARD OF
CORRECTIONS104
STATE BOARD OF CORRECTIONS
PRISON SYSTEM
RECEIPTS 1946 1947
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 37000000 37000000
Budget Balancing Adjustments 42675584 52039699
Total income receipts 79675584 89039699
NONINCOME
State Revenue Collections Unfunded 3917349 141
Private Trust Accounts 10697251 10545756
CASH BALANCES JULY 1st
Budget Funds 11708775 14261161
Private Trust Funds 2607824 3035370
State Revenue Collections Unfunded 3917208 141
104689293 116881986
PAYMENTS
EXPENSE
Personal Services 31487284 32301107
Travel 1342202 1626898
Supplies Materials 40535115 51199646
Communication 430161 414860
Heat Light Power Water 338322 639818
Publications 83428 43088
Repairs 453013 498992
Rents 11002 5000
Insurance 30245 765442
Indemnities
Equipment 2337847 1985080
Miscellaneous 74579 90700
Total expense payments 77123198 89570631
OUTLAYS
Lands 1250000
NONCOST
Private Trust Accounts 10269705 10864823
CASH BALANCES JUNE 30th
Budget Funds 14261161 12480229
Private Trust Funds 3035370 2716303
State Revenue Collections 141
104689293 116881986105
STATE BOARD OF CORRECTIONS
CURRENT BALANCE SHEET
JUNE 30th 1947
ASSETS
CASH IN BANK
Administrative Account 43458
Institution Accounts 12436771
Trust and Agency Accounts 2716303
15196532
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
Administration 946
Institution 6986788 6987734
RESERVES
For Agency and Trust Funds 2716303
SURPLUS
For Operation
Administration 42512
Institution 5449983 5492495
15196532106
STATE BOARD OF CORRECTIONS
SUMMARY
FINANCIAL CONDITION
The Sate Board of Corrections ended the fiscal year on June 30
1947 with a surplus of 5449983 available for prison institution
operations and 42512 for State Board administration after provid
ing the necessary reserves of 6987734 to cover outstanding accounts
payable and 2716303 for Private Trust and Agency funds held on
this date
REVENUE COLLECTIONS
This Board is the revenuecollecting agency for receipts from
farming manufacturing and other activities at the Prison and in the
year just closed collected 19336455 from sources as detailed in the
statement following
YEAR ENDED JUNE 30th
FARM SALES 1947 1946 1945
Livestock 848980 272500 278050
Hides and Fat 170116 175597 149509
Turpentine and Rosin 830581 867087 200380
Soil Conservation Program 459110
Cotton 1015057
Syrup 424579
Total Farm Sales 2733366 1315184 1642996
INDUSTRIAL DEPT SALES
Tags and Markers15422278 13899956 11927791
Printing 308997
Work Pants 73600 434550 74028
Other Ind Dept Sales 4209 24960
Total Ind Dept Sales15804875 14338715 12026779
OTHER SALES AND INCOME
Utility Services 724514 588638 223416
Insurance Fire Damage 35368 658020
Other Receipts 73700 60749 240846
Total Other Sales 798214 684755 1122282
Total Revenue Collections19336455 16338654 14792057107
STATE BOARD OF CORRECTIONS
DISPOSITION OF REVENUE
Of the 19336455 revenue collected in the year 19336314 was
transferred to the State Treasury and the remaining 141 was used
to offset overdraft of like amount which existed due to exchange
charge made in the previous period
AVAILABLE INCOME
State Appropriation to the Board for administration in the year
was 7000000 but as administrative costs were held below this figure
690750 was lapsed to the States General Fund as provided by law
leaving net allotment for the year 6309250
Appropriation for operating cost of the Prison Institutions was
30000000 which was increased to 82730449 by transfer of 527
30449 from the State Emergency Fund as provided by law to meet
expenditures approved on budgets for expanded prison program mak
ing total income available for administration and institution opera
tions 89039699
OPERATING COSTS
Expenditures in the year ended June 30 1947 were 90820631
which exhausted the 89039699 available income and reduced the
14261161 cash on hand at the beginning of the fiscal year to 124
80229 on June 30 1947
The first lien on this remaining cash balance is for liquidation of
6987734 in outstanding accounts payable and the remainder will be
available for expenditure in the next fiscal period subject to budget
reapprovals
COMPARISON OF OPERATING COSTS
The Boards expenditures for operations the past three years are
compared in the following statement108
STATE BOARD OF CORRECTIONS
YEAR ENDED JUNE 30th
BY ACTIVITY 1947 1946 1945
Administration 6556723
Maint and Oper of Institutions 62945836
Juvenile Training 1491497
Industries 3560701
Farm 15418641
Construction 847833
Totals90820631
BY OBJECT
Personal Services 32301107
Travel Expense 1626898
Supplies and Materials 51199646
Communication Services 414860
Heat Light Power Water 639818
Printing Publicity 43088
Repairs Alterations 498992
Rents 5000
Miscellaneous 90700
Insurance Bonding 765442
Indemnities
Equipment 1985080
Total Expense Payments89570631
OUTLAY
Land 1250000
6284696 7131325
64133096 52615022
2302462 3426829
627254 12064106
3775690 12441938
77123198 87679220
31487284 35424555
1342202 1492862
40535115 44577933
430161 483729
338322 126540
83428 47516
453013 606262
11002 34214
74579 81197
30245 127025
200000
2337847 4477387
77123198 87679220
Total Cost Payments90820631 77123198 87679220
Number of Employees June 30th
Administration 19 21 20
Institution 135 137 158
754 158 178
There was an increase of 13697433 in the operating cost of the
Department in the year ended June 30 1947 of which 10664531 was
for supplies and materials used and 1250000 for purchase of addi
tional land the remaining 1782902 being in personal services and
other expense109
STATE BOARD OF CORRECTIONS
TRUST AND AGENCY FUNDS
Trust and Agency Fund receipts exclusive of U S Taxes withheld
in the year ended June 30 1947 amounted to 10545756 which with a
balance of 3035370 on hand at the beginning of the fiscal period
made a total of 13581126 to be accounted for of which 10864823
was disbursed for objects of trust and 2716303 remained on hand
June 30 1947
These funds are composed of Inmate Deposits Prison Stores ac
counts County Deposits for Discharge of Prisoners and other similar
accounts and are not a part of the funds provided under budget con
trol for the maintenance and operation of the Prison Institutions
Individual cards for inmate deposits are out of balance with control
ledger due to errors in posting and these should be put in balance
GENERAL
The Director Treasurer and other responsible officials and em
ployees of the Board are properly bonded
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 staff of the Board of
Corrections for the cooperation and assistance given the State Audi
tors office during this examination and throughout the yearIll
DEPARTMENT OF
EDUCATION112
DEPARTMENT OF EDUCATION
RECEIPTS 1946 1947
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 1915200000 1915200000
Budget Balancing Adjustment Lapses 307246266 1279834592
Revenues Retained
Grants from U S Government
Vocational Education 59734876 76239988
Vocational Defense Training 4541659
Vocational Rehabilitation 74479972 70940545
Lunch Program 256317010 314227785
Veterans Farm Program 1905244 64736866
Donations 4140940 2499700
Earnings Educational Services 42352 55423
Transfers Other Spending Units 52832691 69026515
Total Income Receipts 2561692310 3654708384
CASH BALANCES JULY 1st
Budget Funds 92749928 247905346
2654442238 3902613730
PAYMENTS
EXPENSE
Personal Services 60279977 77415769
Travel 11720233 12026384
Supplies Materials 1686710 2612913
Communications 2773640 2893490
Heat Light Power Water 17444 64190
Publications 1881155 2979190
Repairs 470955 264775
Rents 804561 1194301
Insurance 20454 75547
Benefits 48500331 61229211
Grants to Civil Divisions 2183072507 3514813847
Equipment 1751583 2858127
Miscellaneous 1186341 1708553
Total Expense Payments 2314165891 3680136297
OUTLAY
Equipment Text and Library Books 92371001 128465138
CASH BALANCES JUNE 30th
Budget Funds 247905346 94012295
2654442238 3902613730DEPARTMENT OF EDUCATION
113
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
CASH IN BANK AND IN
STATE TREASURY
State Funds
Federal Funds
ACCOUNTS RECEIVABLE
U S GovtVeterans Farm Training
Total Current Assets
51510368
42501927
94012295
28034164
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable Encumbrances
State Funds
Federal Funds
SURPLUS
Unallotted Unencumbered
Total Liabilities Reserves Surplus
36803117
48182095
RESERVES
Certification Fund 40609
Federal Funds for All Purposes 22353996
Restricted Gift Funds 571774
84985212
22966379
14094868
122046459
SUMMARY
INTRODUCTION
The operations of the State Department of Education for the fiscal
year ended June 30 1947 are reported herein covering the following
divisions and funds
Administration
Grants to County and City School Systems
Text and Library Books
Rural Libraries
Library Extension Service114
DEPARTMENT OF EDUCATION
Lunchroom Program
Surplus Commodities
War Surplus Equipment
Educational PanelAgri Ind Development Board
Vocational EducationState
Vocational RehabilitationState
Vocational EducationFederal
Vocational RehabilitationFederal
Food ConservationFederal
Veterans Farm TrainingFederal
Jeanes Fund
General Education Board and Rosenwald Fund
Kellogg Foundation Fund
In the previous fiscal year ended June 30 1946 reports for the
following divisions shown above were filed separately
Vocational Education
Vocational Rehabilitation
Veterans Farm Training
Separate reports have been filed covering institutions operated
by the Department of Education as follows
North Georgia Vocational School
Middle Georgia Vocational School
South 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
1947 with an unallotted and unencumbered surplus of 14094868
after providing reserves of 84985212 for accounts payable and
encumbrances 22353996 unallotted and unencumbered Federal
Funds 40609 Certification Fund and 571774 for Restricted Gift
Funds
AVAILABLE INCOME
State Appropriation for the general operations of the Department
of Education for the fiscal year ended June 30 1947 was 19000
00000 with an additional appropriation of 1200000 for Rural
Libraries to which was added 1265668165 from the State Emer
gency Fund to meet expenditures given budget approvals making
total allotment from the State for the period 3166868165115
DEPARTMENT OF EDUCATION
Grants from the U S Government in the year were 526145184
and 2602865 was received from gifts and earnings making total
income receipts for the period 3695616214
From the 3695616214 funds received 16446700 was allotted
to the North Georgia Vocational School and 4623457 to South
Georgia Vocational School and 19649756 was transferred to Uni
versity System Branches 107917 to the School for the Deaf and
80000 to the North Georgia Vocational School leaving net income
available to the Department with which to meet operating costs of
the various activities for the fiscal year 3654708384
The 3166868165 State Funds for the year ended June 30 1947
is an increase of 968868165 over the 2198000000 allotment of
State Funds for the previous fiscal period ended June 30 1946
OPERATING COSTS
Expenditures by the Department in the year ended June 30 1947
were 102618235 for administration and supervision 3514813847
for Grants to County and City School Systems 128465138 for
Textbooks and Rural Libraries 61229211 for Vocational Rehabili
tationTrainee Costs 766875 for salaries of Regional Librarians
and 708129 for scholarships Workshops and Committees from Re
stricted Funds a total of 3808601435 which exhausted the 36
54708384 available income and reduced the 247905346 cash bal
ance held at the beginning of the fiscal year to 94012295 on June
30 1947
Of this 94012295 remaining cash balance 51510368 are State
funds and 42501927 Federal funds and of the 51510368 State
funds 36801317 are for liquidation of like amount of outstanding
accounts payable 612383 are Certification and Restricted Gift
Funds and 14094868 are surplus funds which will be available for
operations in the next fiscal period subject to budget approvals
Grants to County and City School Systems in the year were 23
16343830 for Teachers Salaries 116067290 for Administration
and Supervision 659596783 for Equalization Fund 82144864
for Vocational Education 285692113 for Lunchroom Program
1099684 Negro Supervisors Salaries 53123033 Veterans Farm
Training and 746250 for Library Directors Salaries a total of
3514813847 as compared with 2171392803 for the previous
fiscal period ended June 30 1946 and 2251095532 two years ago
m
116
DEPARTMENT OP EDUCATION
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the Department for the
past three years are compared in the statement following
YEAR ENDED JUNE 30th
BY ACTIVITY
Grants to CoCity Systems 3514813847
Administration
Text and Library Books 120966964
Rural Libraries
Public Library Service
War Surplus Equipment
Formerly Victory Corps
Educ Panel A I D Bd
Jeanes Supervisors
Voc Rehabilitation 113845696
Voc Education
Pood Conservation Federal
Lunchroom Commodities
Veterans Farm Train Com
Gen Educ Rosenwald
Kellogg Foundation
Surplus Commodities
1947 1946 1945
14813847 2171392803 2251095532
17643513 15503278 12964694
20966964 88641005 61715788
16701709 9879848 5328121
1235477 1191243 1197901
617749 739862 545251
2573800 2608248
33985
13845696 85993607 52911694
8485875 7986016 6711580
350300
6808473 6257499 5409498
2328536 188230
1284719 2250010 1773161
910792 971242 124549
Totals 3808601435 2393602891 2399777769
BY OBJECT
Personal Services
Travel Expense
Supplies and Materials
Communication
Heat Light Power Water
Printing Publications
Repairs
Rents
Insurance and Bonding
Equipment
Miscellaneous
Grants 3514813847
Trainee Costs 61229211
Other Costs 1475004
77415769
12026384
2612913
2893490
64190
2979190
264775
1194301
75547
131323265
233549
59329015
11594894
1667638
2722160
1881155
470955
714561
20454
93439640
1186341
2171392803
48500331
682944
43922001
8304406
1165850
2070489
11254
1801867
47427
1337764
15000
62322090
927958
2251095532
26756131
Totals 3808601435 2393602891 2399777769DEPARTMENT OF EDUCATION
117

YEAR ENDED JUNE 30th
Number of Employees on
Payroll
Administration
Textbook Division
Rural Library Division
Public Library Service
Lunchroom Div Commod
War Surplus Equipment
Educ PanelA I D Bd
State Vocational
Vocational Rehabilitation
Food Conservation
Veterans Farm Training
Kellogg Foundation
Totals
1947
45
14
13
5
19
4
26
133
1
8
2
270
1946
48
13
12
6
21
2
13
22
120
2
2
261
1945
39
12
10
6
21
2
19
90
1
200
Of the 1414998544 increase in expenditures the past year over
the previous fiscal period ended June 30 1946 1343421044 was in
grants to County and City School Systems and of this 1343421044
increase in Grants 1082445763 was in Grants for Teachers Sal
aries
GENERAL
The Superintendent of Schools and the Assistant Superintendent
have on file surety bonds in the amount of 1000000 each as re
quired by law
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 members of the Board of Edu
cation 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 maintained118
DEPARTMENT OF EDUCATION
ANALYSIS OF RECEIPTS BY ACCOUNT CONTROL
YEAR ENDED JUNE 30 1947
ACCOUNT
Grants
State U S
Allotment Govt
Gifts
Administration 29094041
Admin Supervision 98210790
Superintendents Salaries 17856500
Teachers Salaries 2127019563
Equalization 659596783
Text Library Books 118425343
Rural Libraries 16000000
Library Extension Service 1200000
Lunchroom Program 3891669
Surplus Commodities 2635549
War Surplus Equipment 1031197
Education Panel A I D Bd 4569995
Vocational Education State 36266578
Vocational Rehabilitation State 30000000
Vocational EducationFederal
Vocational Rehabilitation Fed
Food Conservation Federal
Veterans Farm Train Federal
Jeanes Fund
General Education Board
Kellogg Foundation
Totals 3145798008
1600
360000
314227785
59734876
70940545
16505112
64736866
526145184
1153100
985000
2499700119
DEPARTMENT OF EDUCATION
ANALYSIS OF RECEIPTS BY ACCOUNT CONTROL
YEAR ENDED JUNE 30 1947
Earn
ings
27000
28423
55423
Transfers Total Cash
Other Income Balances
Units Receipts 7146 Totals
29121041 327162 29448203
98210790 98210790
17856500 17856500
2127019563 189324267 2316343830
659596783 659596783
118426943 28065905 146492848
16360000 8207690 24567690
1228423 16996 1245419
318119454 1869885 319989339
47742 2683291 200245 2883536
473024 558173 70250 628423
2163849 2406146 332740 2738886
6358691 29907887 1394601 31302488
617939 30617939 1141030 31758969
7321258 52413618 52413618
617939 70322606 13369046 83691652
18000 16487112 16487112
3502851 61234015 1822675 63056690
1153100 1153100
985000 504141 1489141
1258713 1258713
19789931 3654708384 247905346 3902613730
I
i120
DEPARTMENT OF EDUCATION
ANALYSIS OP RECEIPTS BY ACCOUNT CONTROL
YEAR ENDED JUNE 30 1947
Personal
Administration Supervision Services
Administration 14029684
Text Library Books 3746380
Rural Libraries 2582008
Library Extension Service 1044825
Lunchroom Program 2949817
Surplus Commodities 2126100
War Surplus Equipment 567490
Education Panel A I D Bd 1579713
Vocational Education State 4920174
Vocational Education Federal 1485663
Vocational Rehabilitation Federal 39741730
Food Conservation Federal 332500
Vet Farm Training Federal 1643100
General Education Board 92100
Kellogg Foundation 574485
Travel Communi
Expense Supplies cation
1777364 283358 449751
599276 70201 136240
237290 404698 68703
6225 80367 36066
622603 116657 223916
510943 11265 53370
2475 14289 28199
376213 47329 42996
756459 334091 368765
314119 1023 3300
5702346 1093345 17800 1417149
471813 94869 48926
442644 7275 1578
206614 36346 14531
77415769 12026384 2612913 2893490
CountyCity Systems Scholar
Library ships
Grants Text Regional Work
in Aid Spec Bks Libraries shops
Administration
Teachers Salaries 2316343830
Admin Supervision 98210790
Supts Salaries 17856500
Equalization 659596783
Textbook 115984942
Rural Libraries 746250 12480196 766875
Jeanes Supvrs Salaries 1099684 33985
Voc Educ State 20150313
Voc Rehab State
Voc Educ Federal 50609513
Voc Rehab Federal
Food Conservation Federal 11385038
Lunchroom Program Federal 285692113
Vet Farm Training Federal 53123033
General Education Board 674144
Kellogg Foundation
Library Extension Service
Surplus Commodities
War Surplus Equipment
Educ Panel A I D Bd
3514813847 128465138 766875 708129121
DEPARTMENT OF EDUCATION
ANALYSIS OF RECEIPTS BY ACCOUNT CONROL
YEAR ENDED JUNE 30 1947
Heat
Light Total
Power Printing Insurance Equip Miscel Expense
Water Binding 834126 Repairs 34242 Rents Bonding ment 100706 laneous Payments
15553 106925 8000 3804 17643513
318636 9992 22223 79064 4982022
51304 95680 14955 3454638
26939 12135 28920 1235477
153248 2294 32918 1264 4078 4102717 2705756
2006 2440 850 617749
518849 300 8400 2573800
48515 27481 350 50559 173330 2046 6681770 1804105
48637 1056683 105589 1087026 16988 2335124 11868 52616485 350300
49133 4628 16067 66978 516 78300 2328536 610575 910792
64190 2979190 264775 1194301 75547 2858117 233549 102618235
Total Cash
Trainee Adminis Cost Balances
Benefits Totals Supervn 17643513 Payments 17643513 63047 Totals
1 11804690 5 29448203
2316343830 2316343830 2316343830
98210790 98210790 98210790
17856500 17856500 17856500
659596783 659596783 659596783
115984942 4982022 120966964 25525884 146492848
13993321 3454638 17447959 7119731 24567690
1133669 1133669 19431 1153100
20150313 6681770 26832083 4470405 31302488
30154044 30154044 30154044 1604925 31758969
50609513 1804105 52413618 52413618
31075167 31075167 52616485 83691652 83691652
11385038 350300 11735338 4751774 16487112
285692113 4102717 289794830 30194509 319989339
53123033 2328536 55451569 7605121 63056690
674144 610575 1284719 204422 1489141
910792 910792 347921 1258713
1235477 1235477 9942 1245419
2705756 2705756 177780 2883536
617749 617749 10674 628423
2573800 2573800 165086 2738886
61229211 3705983200 102618235 3808601435 94012295 3902613730122
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS
YEAR ENDED JUNE 30 1947
County
Appling
Atkinson
Bacon
Baker
Baldwin
Banks
Barrow
Bartow
Ben Hill
Berrien
Bibb
Bleckley
Brantley
Brooks
Bryan
City
Winder
Carters ville
Fitzgerald
Cochran
Quitman
Bulloch 24785520
Burke
Butts
Calhoun
Camden
Candler
Carroll
Carrollton
Catoosa
Charlton
Chatham
Chattahoochee
Chattooga
Trion
Cherokee
Clarke
Canton
Athens
Clay
Clayton
Clinch
Cobb
Marietta
Vocational

Salaries Supervision 1819938 Equalization 6206150 Federal
15967318 130691
6580999 649875 2911700 123882
7470623 666280 3372300 111227
5167103 391288 2418400 102117
12950010 184880 4426300 200360
8345757 995884 3681900 55332
7483699 853275 3115650 187047
3983885 151800 78162 1
15767290 455530 6037800 22072
3975341 2700 j
6169162 639285 2764700 138342 j
5383079 428400 79261 1
12881481 1054248 5307500 88977
43153024 212337 2380850 2096315
5253683 446813 2656600
1980142 157200
6460111 453781 2930950 215515
16342825 953724 5563300 56598 1 205361 I
7039355 340952 2380500 17053
24785520 2374797 9442600 1015985 J
16374771 572225 5547208 399413 j
6730757 177497 3065450 89625 1
6790481 321796 2291300 134354 j
6680631 138570 2341100 35295
7489289 791133 3416300 349945 j
19692856 1550414 7709750 287562 j
4212081 7955
8570452 839179 3600050 279481
5030861 129996 2363200 50117 1
59018747 263598 2777950 1975238 1
1557819 84000 1038400
12335709 1152408 4740100 242820 1
3537000 127200
17817382 1332406 5820300 755251
295000 155112 1
6884860 500524 2410350 180929 1
12378065 167117 1
5515637 488956 2274350 555411
10582762 657294 3863050 109486 1
5644003 182735 2896250 924221
25643859 221997 8010400 677712
6931287 102600 829351
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1947
123
lucation Food Conserv Lunch Program 734817 Jeanes Fund 10000 Veterans Farm Trg 244678 Rural Libraries Totals 25188612
State
30020 45000
40040 77250 735686 11119432
34170 61000 509732 191650 12416982
47265 54600 300022 10000 132862 8623657
60521 1829808 2500 139853 19794232
114200 156000 386273 335171 14070517
68935 166600 1167251 502632 13545089
1750 459555 3675152
83297 716340 588220 24000 23106329 4566261
37760 22400 669830 224022 10665501
15299 5906039
24946 30800 1371467 10000 322693 21092112
1285411 10795090 311661 10000 171719 60104746 8668757 2137342
129960 60900 615739 403810 11270766
4166 38000 1330724 10000 501390 24800727
58181 22000 743834 1029376
43836 1444347 20000 11286043
238671 188664 3496852 10000 1551751 132500 43237340
78505 29650 891284 10000 741296 24644352
32900 35250 910013 18000 227421 11286913
61058 17550 732010 1119254 15000 79632 10443181 10314850
88790 63600 572831 10000 894820 13676708
251267 267500 3734665 10000 652258 210000 34366272
13296 1222399 5455731
97977 43500 2310880 131325 15621311
14265 477889 8066328
862823 59000 13090649 469728 10000 78058005 3149947
49510 24000 633675 658270 391064 19569286 4322470
44970 114000 1335749 244529 26784861 450112
50815 118200 1277796 11423482
156180 4037999 900524 10000 16739361 9245008
26425 60000 2104989 171999 17576005
35627 723864 272444 9847345
401433 59100 5278274 10000 139804 40442579
12937 3609278 10739037
124
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1947
City Teachers Salaries 18725665 Administration Supervision 1817714 2653601 156403 719142 647008 322294 823436 103999 639501 1063316 161250 1511108 1138672 114002 776625 1512424 130176 316340 872764 1684366 885334 1568797 812067 269597 1232801 1600770 267097 817878 501928 120000 1019295 1899276 Equalization 7226600 8879400 304800 2344450 4212660 6324800 2300200 3356600 303600 1948700 2136700 8029400 10074950 6098150 112800 4879400 118200 1407800 145200 3597700 5955350 1385900 3389300 4527350 82200 7905550 3095100 4814600 3011550 8565350 4155300 5369700 2901750 2324800 5045100 235800 6430800 Vocational
County Coffee Federal 171661
Colquitt Douglas 622124 23449495 35199 73974
Moultrie 6222753 6921029 698804 253665
Cook 9778479 94855
Coweta 18181254 137848
Crawford Crisp Newnan 4374435 5215152 8866431 113377 98055 336327
Dade Cordele 6300458 4502540 19363 22032
Dawson 4031474 23252223 29470 906967
DeKalb Dodge Decatur 31982193 10529200 14413440 768627 346780
Doolv Eastman 2815742 13012148 21452 319365
Vienna 1415579 10595954 270357
Albany 10311632 9138682 731677 230973
16563251 745089
Echols 1906921
Effingham Rlbert 9416457 138445
12352728 620539
Emanuel Evans Elberton 4259733 21113778 6821590 137857 746487 261875
Fannin 13935229 304453
Fayette 7231031 96570
Floyd 23611462 491774
Forsyth Rome 14412793 8869436 14103020 63423 96373 524319
Fulton 90037140 909154
Gilmer Atlanta 138847978 8201010 1830959 163912
3754817 95437
15795589 619411
Gordon 12771259 185031
Gradv Calhoun 2443825 17460239 10000 365017
125
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1947
Education
State
131763
136723
82967
17730
40000
64601
19770
107855
6263
10355
102210
208007
120511
217692
77734
61175
226004
28073
198300
81041
119665
30874
446825
55888
59115
14517
752389
95133
36393
277964
898441
906033
32445
29930
316221
30380
5465
89352
Food
Conserv
46100
101200
24000
14000
46200
94300
37000
193400
46250
72625
21600
138000
68900
23500
311800
218100
145800
174350
16800
25000
45600
474600
118200
90750
21000
92800
76400
Lunch
Program
2137787
780133
3739784
2389972
1131398
1407017
1115444
397552
1143370
961655
619377
373632
1918453
5821463
1739865
1037494
533511
452249
1900450
1130446
768055
399222
1455526
751496
530764
2220115
712442
858987
668627
2378715
1313563
201012
1803280
14587086
18275613
700424
462001
1704115
1397014
82166
1933772
Jeanes
Fund
10000
10000
10000
20000
25000
18000
10000
10000
28000
15000
10000
20000
10000
10000
10000
10000
Veterans
Farm Trg
Rural
Libraries
163037
186284
45872
230967
184269
214705
1481694
233881
249433
271067
461791
1533771
10000
339813
654093
132221
846546
1389458
305080
132434
135335
61372
421327
897436
625661
112536
468503
725658
18750
110000
Totals
30252464
1437456
39170401
9798924
11222079
16438152
26456354
4767118
8387023
16186913
7591339
7207003
7641168
35682799
49403461
12269065
24142705
3483505
21513964
1865311
12132756
13355313
15380312
26475462
3822219
14972830
20412888
5041428
35734679
12283109
21847965
11986497
36165659
15884912
15058242
25051089
107562779
159860583
13020705
7189913
18555336
21009382
2777256
28990514126
County
Greene
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1947
City
Greensboro
Gwinnett
Buford
Lawrenceville
Habersham
Hall
Gainesville
Hancock
Haralson
Harris
Hart
Heard
Henry
Houston
Irwin
Bremen
Tallapoosa
Ocilla
Jackson
Jasper
Commerce
Nelson
Jeff Davis
Jefferson
Jenkins
Johnson
Jones
Lamar
Barnesville
Lanier
Laurens
Dublin
Lee
Liberty
Lincoln
Long
Lowndes
Lumpkin
Macon
Madison
Marion
McDuffie
Valdosta
Vocational
Teachers Salaries Administration Supervision 1042833
Equalization 4721750 Federal
12721865 508544
261608
21520301 1874947 8576500 1005722
2889401 117600 14205
2116072 112200 81560
15521403 211994 5812000 359840
22442174 1099401 8343650 91230
6242493 97092
9338715 613052 3600650 302319
9124873 665874 3776100 111527
1314400 22011
1664943 321600 55367
8626963 174999 1913300 95728
12796018 1520048 5380400 527810
7203407 1015880 3799000 172606
11583460 509857 4556360 224675
9260850 161602 3326000 195574
11086612 989755 4338750 368400
221056 55200
12545577 1192522 4707000 266559
3174257 268800 203916
6995425 313406 2741400 267916
36250
7146414 587048 3389550 86397
14998851 1380993 5264960 464311
9136779 657136 3723200 409289
10730913 1300205 4433800 325155
7414034 484564 3129700 138119
5952264 468001 2033100 1250
3012949 252600 137704
4942265 687298 2360500 118342
21465464 1898861 8338913 386940
4925680 142800 23500
5979238 103999 2548050 104085
7876196 424843 2994250 39178
4988828 509159 1897400 101005
3854041 205898 1811550 29510
17448947 1368019 6553400 716864
8701017 339000 4109
5332699 680236 2144100 108045
11036029 495930 4153500 157645
11738419 1463460 5128300 431274
6709362 585049 2565500 165720
8708187 479327 3159050 360749
127
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1947
i Education Food Conserv f 137400 Lunch Program 1856784 Jeanes Fund Veterans Rural Farm Trg Libraries 695922 3
State Totals
1 79487 24000 21788585 261608
i 225429 489999 2837402 714249 37244549
i 22012 3043218
I 8520 2318352
i 61640 160200 2136967 642672 75000 24981716
I 116837 172550 1455036 480250 34201128
81220 1305893 7726698
i 55483 30200 1485882 10000 321124 15757425
16735 10000 496160 529245 14730514
i 491240 1827651
7045 73800 339120 2461875
i 23995 60200 771260 15000 178538 11859983
l 109655 418500 2397479 10000 1478234 24638144
i 38635 64512 864369 936803 14095212
1 61650 50000 1243882 10000 488422 18728306
25975 22200 1192974 15000 357783 14557958
69905 31950 1217550 12250 130162 18245334 276256
3 59665 134300 850290 712888 20468801
i 15650 48000 614051 4324674
59295 39300 884429 28800 354552 11684523 36250
55755 16800 290451 369093 11941508
122551 100400 1686843 10000 1008564 25037473
4 131863 98100 637297 10000 189987 14993651
64264 43800 414989 10000 746789 18069915
i 26815 40800 677378 8334 128342 12048086
5 3750 512090 259759 9230214
i 20005 323988 3747246
100960 186500 754777 42049 9192691
156703 69200 2225853 1356834 10000 1027696 35579630 6448814
J 33295 18500 604762 38708 9430637
789205 10000 77454 12211126
1 1 31905 47400 307340 186691 8069728
1 351545 6252544
1 1 268735 15355 85000 1892080 1941650 10000 676099 29019144 11001131
i I 37802 99900 217373 248655 8868810
i 55125 12800 828907 10000 16749936
99315 181100 1338421 818324 21198613
j 69750 28125 456462 10000 248283 10838251
j 70695 85650 803824 10000 13677482
128
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1947
County
City
Mclntosh
Meriwether
Miller
Mitchell
Pelham
Monroe
Montgomery
Morgan
Madison
Murray
Muscogee
Columbus
Newton
Oconee
Oglethorpe
Paulding
Peach
Pickens
Pierce
Pike
Polk
Cedartown
Pulaski
Putnam
Eatonton
Quitman
Rabun
Randolph
Richmond
Rockdale
Schley
Screven
Seminole
Spalding
Stephens
Griffin
Martin
Toccoa
Stewart
Sumter
Americus
Talbot
Taliaferro
Tattnall
Teachers Administration
Salaries Supervision Equalization
Vocational
Federal
5099303 269548 1919371 66340
16679749 909700 6001575 234465
9294928 689894 3833400 139909
19376323 1510244 7048800 391260
255270 33400
9216782 233499 3629020 202931
7558610 796201 3194900 123277
9913877 464140 3606200 33170
8045185 542669 3103000 242214
16467687 84000 3085200 275536
28541736 2232201
14359545 218987 5171100 208444
6972456 625707 3041450 208690
8438184 671969 3143150
10883572 1145472 4415800 259824
9106625 223683 3356800 62277
8266500 659649 3489250 153666
11507262 871642 4126650 246827
7886106 710595 3202600 168053
16785678 484799 6065300 153955
6502894 427800 54959
8132205 527530 3074400 151619
6080110 180719 2448500 98740
2882455 188803 1454900 42747
9549952 198498 3331700 364232
13669810 1049314 5086960 422002
41884395 197602 2260232 1131726
5492287 306126 2429200 14304
3966327 268038 1651800 11485
14369876 1041140 5630900 375766
7739164 563174 2942300 211790
11870792 244563 4359600 96338
7793855 100060
9949971 753473 3601700 317110
24350
4122554 377400 42867
8363132 419629 2487600 121203
10619155 280499 4189450 153326
6562842 30600 37119
5305901 316373 2257800 170669
5112599 448959 2197740 240805
14670517 1604633 6147650 357489
tea129
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1947
Education Food Conserv Lunch Program 527638 Jeanes Fund Veterans Rural Farm Trg Libraries i
State 27285 Totals
i 7909485
55535 69500 1514105 10000 25474629
100572 24000 40003 402371 14525077
201583 93500 915321 601733 10000 454185 50000 30051216 890403
34949 24000 1798376 10000 280885 15430442
27680 3000 414228 20000 111735 12249631
573783 10000 84150 14652150
64966 416716 514852
33051 66400 1116113 661086 13809718
63530 1466570 21442523
812138 2551008 34137083
544358 55357 2195535 30000 303923 23087249
34557 323400 636427 22000 495361 12360048
33025 45600 1080158 211190 13623276
81882 172200 1243739 223805 18426294
203044 44900 1301615 10000 79625 14388569
32280 99400 485338 401478 13587561
92225 67550 1142733 574025 18628914
17337 32000 605628 24000 262987 12909306
33733 74500 3146507 10000 639649 27394121
36214 325094 7346961
36983 11400 183547 10000 303856 12431540
55878 7200 203757 462735 140846 9215750 462735
29295 230736 4828936
60255 117400 2010392 95016 15727445
104399 45774 1073964 10000 182569 21644792
414396 177800 5727855 20400 310836 52125242
830786 43090 9115793
174867 6072517
110922 86700 1708752 10000 348370 23682426
74567 46800 438935 10000 181047 12207777
44190 30000 1031553 8250 332911 18018197
54904 1250285 9199104
194260 149800 635919 355045 15957278 24350
14385 4557206
174359 23192 346326 76204 12011645
65590 33794 1091256 338373 16771443
2500 831986 7465047
41200 72000 365309 23500 8552752
43210 40440 101832 17150 20000 8222735
87812 52600 1874736 10000 433871 25239308
130
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1947
County
Taylor
Telfair
Terrell
Thomas
Tift
City
Thomasville
Tifton
Toombs
Towns
Treutlen
Troup
Hogansville
LaGrange
West Point
Turner
Twiggs
Union
Upson
Thomaston
Walker
Chiekamauga
Walton
Monroe
Ware
Waycross
Warren
Washington
Wayne
Webster
Wheeler
White
Whitfield
Dalton
Wilcox
Wilkes
Washington
Wilkinson
Worth
Diocese of SavannahAtlanta
Teachers Salaries Administration Supervision 1016055 Equalization 3796800 Federal
9070955 37182
12901835 1161546 5401350 132316
11134117 457675 4562350 209246
20856209 754666 7847200 385055
6672874 122400 104283
13172486 1200300 5050100 321131
2964050 25070
15405669 1323107 6121800 600518
5132290 881460 2234821 101939
6870300 769744 3187200 167202
11922871 1035284 4616125 93159
2869800 10650 156177
13392857 26760
2300675 28800 1125
8675370 659686 3864150 87892
6822705 509126 2627250 95472
6784897 1024224 2663600 89212
9548141 724863 2873700 81505
10109953 1173250 90161
21845325 356804 7475050 110452
1322314 163200 3905
17104929 1308996 6435050 567437 121170
24513804 139999 8360500 159408 451881
6757061 385469 3297400 89774
16763917 1007739 6618850 303555
13322036 786536 5321100 205156
3661893 315248 1894300 113501
7764063 791504 3296238 331297
6660603 1000388 2914400 184998
13816963 807008 5801600 484744
7997271 51600 60045
9583599 804595 4603200 316892
10804377 682621 3859050 272023
8381584 290236 3672300 68883
14906725 948148 5237200 546799
Totals 2316343830 116067290
59596783 50609513DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1947
131
ijfcducation
State
14141
41968
152513
122575
25133
114190
12125
257757
31240
50745
16223
53234
35755
3375
53000
167193
31310
19405
57412
31200
7215
149340
35824
37380
161069
49035
107642
87620
43555
158605
54130
153567
30410
138333
74536
42155
153868
20150313
Food Lunch Jeanes Veterans Rural
Conserv Program 668826 Fund Farm Trg Libraries Totals
14603959
9800 594304 10000 303094 20556213
72500 800310 15000 645367 18049078
90200 2224076 1461359 15000 460112 32755093 8386049
22650 2284731 1812697 10000 664144 22839732 4813942
74000 682120 602415 25067386
47400 289089 115303 8833542
48800 593366 10000 214985 11912342
1409850 19500 260265 19373277
48500 180943 1632725 208960 3319304 15088097 2542935
22500 802299 470690 14635587
33000 783995 10000 210194 11258935
470799 180331 11244373
4800 1338213 357139 14947766 11430776
2106820 417953 150000 32493604
384764 1881398
307950 2286802 1364508 10000 719770 28890274 1521502
25200 512708 1904948 33748999 2517898
16200 593147 10000 265569 11463655
61800 1418424 412547 26694474
60600 1656687 10000 103798 21553533
12600 330573 153932 6525602
26300 784868 10000 391477 13554352
151400 356359 213400 11535678
193216 2566770 1400533 684981 24508849 9539859
135200 685209 16000 650244 16933272
164890 906562 72349 181646 16945705 72349
425989 10000 12891147
55300 1611973 2322410 10000 834784 24304797 2322410
185038 285692113 1099684 53123033 746250 3514813847132
DEPARTMENT OF EDUCATION
ANALYSIS OF TRANSFERS TO UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1947
Abraham Baldwin Agricultural College
Vocational
State
1043730
Fort Valley State College 1795856
Georgia School of Technology 883581
Georgia State College for Women 915490
Georgia Southwestern College 125000
University of Georgia Athens 4164571
West Georgia College 427913
Totals 9356141
ANALYSIS OF TRANSFERS TO INSTITUTIONS
YEAR ENDED JUNE 30 1947
Georgia School for the Deaf
North Georgia Vocational School
Totals
2550
2550133
DEPARTMENT OF EDUCATION
ANALYSIS OF TRANSFERS TO UNIVERSITY SYSTEM
YEAR ENDED JUNE 30 1947
Education Veterans Farm Training 10000 93366 394485 5000 Educational War Panel Food Surplus AIDBd Conservation Equip
Federal Total
461506 525284 440654 769322 4957125 2163849 473024 1515236 2432880 1324235 1684812 125000 12153054 414539
7153891 502851 2163849 473024 19649756
87367
80000
ANALYSIS OF TRANSFERS TO INSTITUTIONS
YEAR ENDED JUNE 30 1947
18000
167367
18000
107917
80000
187917134
DEPARTMENT OF EDUCATION
ANALYSIS OF LIBRARY AND TEXTBOOK PURCHASES
YEAR ENDED JUNE 30 1947
Library
Books
AbingdenCokesbury Press 13884
Adueco The Co 161662
AirAge Educ Res 200
Allen Edwin Co 65292
Allyn and Bacon 18532
Americana Corporation 115597
American Book Co 270227
Amer Council on Education 15495
Amer Assn School Admrs 600
Amer Dental Assn 250
Amer Forestry Assn 354
Amer Library Assn 14815
Amer Public Health Assn
Amer Red Cross 48
Amer Social Hygiene
Amer Studio Books
Amer Planning Assn
Amer Educ Fellowship 1845
Amer Seating Co 3093
Appleton D Century Co 687
Associated Publishers 914
Assn for Arts Childhood 1103
Assn for Education by Radio 900
Atlanta Stationery Ptg Co
Bacon Pamphlet Service
Baker Taylor Co
Barnes Inc 12825
Barton Jas B Jr
Better Roads
BabbsMerrill Co 420104
Book of Month Club
Bowker R R Co
Boy Scouts of America 5849
Bradley Milton Co 135
Brawner Mrs Jas N
Bugbee Willis N Co
Burke The J W Co 2472
Bureau of Publications 2052
Bureau of Visual Instruction
Business Screen 200
Cable Piano Co 576
Calhoun Co 43506
Calif Dept of Education 600
Citizens Fact Finding
Text and Rural
Spec Books Libraries Total
24741 38625 161662 200
206754 272046
10681913 1094 10701539
41100 156697
15107393 32861 15410481
8655 24150 600 250
354 708
3375 14305 32495
750 750
129792 129840
261 261
1283 1283
300 300 1845 3093
820 1507 914 1103 900
9375 9375
12402 12402
739 739 12825
13200 13200
5000 5000
69406 288108 777618
3300 3300
950 950
2250 8099 135
500 500
2003 2003
242 2714
7500 288 9840
11000 11000 200 576
416167 1213 460886 600
284800 284800
135
DEPARTMENT OF EDUCATION
ANALYSIS OF LIBRARY AND TEXTBOOK PURCHASES Continued
YEAR ENDED JUNE 30 1947
Library
Books
Text and
Spec Books
Columbia Univ Press 12331 3
Commonwealth Fund 1725
Compton F E Co 2043535
Concord Radio Corp
Cordele Book Co 450
Cornell Univ Press
Coronet Instruc Films 13500
Crichton Bus College
Crown Publishers 214
Day The John Co Inc
Deering Mrs Ivah 35
Dial Press Inc 1355
Distributors The Group 22114
Div of Gen Extension
Doubleday Co Inc 1236432
Dryden The Press 3820
Duell Sloan Pearce 473
East and West Assn 50
Eastman Kodak Stores
Economy The Co 523
Educ Test Bureau 2514
Educators Progress Service
Educators The Press 300
Encyclopaedia Brittanica 601649
Erdmans W B Pub Co 366282
Facts on File
Faxon F W Co 157
Follett Pub Co 8895
Frontier Press Dist Co 48915
Ga Historical Society
Georgia News Co 4374214
Ga Sch Book Depository 3498478
Gilman Book Co 208
Ginn Co 31062
Govt Printing Office
Graybar Electric Co
General Electric Co
Grolier The Society 3629
Hale E M Co 164713
Hale Ralph T Co 507
Harmon Foundation Inc
Harper Bros 419587
Haygood England Inc 2065452
Heath D C Co 64615
Hinds Hayden Eldredge 973
350
7500
2240
128809
62
10237
108073
400
2161000
Rural
Libraries
7047
300
58440
2880
723
167
141
1051
1947899
670
195
39933746
3670216
1705
1146
15000
2610
4534338
157
2792
33246
26884
3600
503
5265
500
1825410
1561357
15690
4980
119158
351
327913
2100087
17056
191
Total
19378
2375
2101975
7500
3330
723
13500
2240
381
141
35
2406
150923
62
3184331
4490
668
50
10237
108753
5306
400
300
2795895
393166
3600
157
9398
54180
500
6199624
44993581
208
3716968
6685
1146
15000
3629
283871
858
2610
747500
4165539
4616009
1164136
DEPARTMENT OF EDUCATION
ANALYSIS OF LIBRARY AND TEXTBOOK PURCHASES Continued
YEAR ENDED JUNE 30 1947
Hobson Book Press
Hogan Alton
Holiday House Inc
Hooks Mrs J W
Horn The Inc
HoughtonMifflin Co
Huntting The H R Co
Infantry Journal Inc
International Publishers Co
International Textbook Co
Interstate Printers Publishers
Johnson Chas M
Kirkus Virginia Bookshop
Laidlaw Bros
Lathrop Lee Sheppard Co
Library Book House
Little Brown Co
La State Dept of Educ
Lucas Bros
Lyons Carnahan
MacMillan The Co
Madison Public Schools
McBride Robt M Co
McCormickMathers Co
McFarland Horace Co
Means Edna Service
Morrow Wm Co
McGrawHill Book Co
Morrison Pub Co
Natl Assn Second Prin
Natl Congress P T A
Natl Council Garden Clubs
Natl Council Teachers of Eng
Natl Educ Assn
Natl Library Binder Co
Natl Publications Co
Natl School Service Inst
New Method Book Bindery
New Haven Teachers League
N Y Univ Film Library
Ohio State Univ Press
Phillips Herbert E
Popular Science Monthly
Library Text and Rural
Books Spec Books 35626 Libraries Total
8262 4180 48068
16500 16500
14013 6963 20976
650 650
300 300
850067 2278904 358884 3487855
163134 1123588 1286722
24 24
357 357
9940 3724 3400 17064
3405 221413 1593 226411
250 250
3400 3400
891 891
167 167
3625 144547 148172
896 896
255 255
413 413
21765 2395245 1762 2418772
1545100 657885 2202985
800 800
3430 3430
160 180787 180947
2550 2550
3333 3333
1342 1342
4992 4992
29941 29941
755 94 849
200 100 300
200 200
525 525
10668 7777 7324 25769
2898 2898
373 373
6900 6900
18572 33838 52410
3120 3120
23740 23740
103 103
1200 1200
149 17208 17357
137
DEPARTMENT OF EDUCATION
ANALYSIS OF LIBRARY AND TEXTBOOK PURCHASES Continued
YEAR ENDED JUNE 30 1947
Library
Books
Text and
Spec Books
Public Affairs Committee
Public Relations News
Quarrie The Corpn
Reynal Hitchcock Inc
Reynolds Hughes
Richs Inc
Riggs Natl Bank
Ronald Press Co
Russell Sage Foundation
Scott Foresman Co
Scribners Chas Sons
Simon Schuster Inc

Society for Visual Education
Sou Coach Athlete
Stanford Univ Press
State Engineer Tech
Stevens Ideal Pictures
Strickland Film Co
Studio Publications Inc
Studh Plans Inc
Supt of Documents
Superior Printing Co
Teaching Aids Exchange
Teaching Films Custodian
Tyler Co
Univ of Chicago Press
r Radio
Round Table
Florida Project
Georgia
Iowa Ext Division
Minnesota Press
The Press
University Pub Co
Van Dean The Co
Vocational Guidance
West Georgia Colleger
Westminster Press
Whiting Helen A
Wiley Jno Sons Inc
Willcox Follett Co
Wilson The H W Co
Wings
Womrath Bookshops
110625
700
750
481
20058
363863
17254
7100
785
60000
3469
18950
2700
24826
232
44732
40
240
460
571
51946
80256
225
1000
1204750
312
19496617
2682527
213
200
366166
131907
1791
663
2895
5000
320249
164517
275
285
72
317
Rural
Libraries
600
22125
4114
270
6271
244252
100
1381
400
6294
10158
600
1006779
345
11478
1187
100
1028
29714
63242
165
Total
600
1000
1337500
312
700
4114
750
481
270
19522946
3290642
213
17454
7200
2166
400
366166
191907
9763
1791
663
2895
5000
320249
164517
29108
2700
600
275
1031890
72
577
56210
40
317
1187
340
460
571
1028
81660
143498
165
225138
DEPARTMENT OF EDUCATION
ANALYSIS OF LIBRARY AND TEXTBOOK PURCHASES Continued
YEAR ENDED JUNE 30 1947
Library Text and Rural
Books Spec Books Libraries Total
Woodfin Edgar F 969 969
Woodward Emily 405 14175 14580
Winston The Jno C Co 6716 6716
Wynne D S Co 157 157
Yale University Press 57910 741 58651
19688450 106946059 12480196 139114705
Less Refunds
Library Books
Local Agencies 8850768 8850768
Lost Damaged Books 783018 783018
Special Books 1015781 1015781
Totals 10837682 105147260 12480196 128465138
139
DEPARTMENT OF EDUCATION
ANALYSIS OF PAYMENTS FOR REHABILITATION TRAINEES
YEAR ENDED JUNE 30 1947
VOCATIONAL REHABILITATION
TRAINEE COSTS BENEFITS
CASE SERVICES
Physical Restoration and Training
of the Disabled
State
Funds
Federal
Funds
Examinations 2107813
Treatment 5507790
Artificial Appliances 2649460
Hospitalization and Convalescent Care 6461761
Phys Occupational Therapy and
Nursing Care 60550
Medical Travel 430933
Medical Maintenance 70531
TrainingEduc Institutions 5857637
Employment 1383203
Correspondence Schools
Tutorial
50850
96090
1204961
2804504
163407
Supplies and Equipment
Maintenance
Travel of Trainees
Placement Equipment 1200572
Occupational Licenses
Medical Examinations
14650
89332
2107814
6518141
2649458
6461764
60550
431036
70531
5857634
1383203
50850
96090
1204963
2804504
163410
1200569
14650
30154044 31075167DEPARTMENT OF
EDUCATION
141
School for the Deaf
Cave Spring142
DEPARTMENT OF EDUCATION
SCHOOL FOR THE DEAF CAVE SPRING
RECEIPTS 1946
INCOME FROM STATE REVENUE ALLOTMENTS
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
9082561
124102
4608832
60116
577973
2031
70217
2000
201775
8441
1947
Transfers Other Spending Units 15245000 358603 17946818
Revenues Retained Grants from U S Government Federal Works Agency 585000
Donations 5000
Earnings Educational Services 401872
Total income receipts 15603603 700975 18940490
CASH BALANCE JULY 1st Budget Funds 1566530

16304578 20507020
10786495
154728
5649400
56609
611882
2200
101006
75
255300
1145105
18494
Total Expense Payments 14738048 18781294
OUTLAY
Lands Improvements
Personal Services
585000
CASH BALANCES JUNE 30th
Budget Funds
1566530
1140726
16304578 20507020143
DEPARTMENT OF EDUCATION
SCHOOL FOR THE DEAF CAVE SPRING
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
CASH ASSETS
Cash in Bank
Vocational Funds in Transit
1127392
13334
1140726
ACCOUNTS RECEIVABLE
Miscellaneous EarningsJune
95792
1236518
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
841684
RESERVES
For Contracts to Mature
SURPLUS
Current
Total Liabilities Reserves Surplus
381500
13334
1236518144
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 1947 with a
cash surplus of 13334 after providing the necessary reserve of
841684 to cover outstanding accounts payable and reserving
381500 for contracts to mature
AVAILABLE INCOME
State Appropriation to the School for the year ended June 30
1947 was 9500000 which was increased to 17840701 by transfer
of 8340701 from the State Emergency Fund to meet expenditures
given budget approvals
Supplementing the 17840701 allotment of State Funds was
585000 from Federal Works Agency 406872 earnings from
sales donations and miscellaneous sources and 107917 transfers
from the Department of Education making total available income
for the year 18940490
OPERATING COSTS
Expenditures for the current operating expense of the School in
the period under review were 18781294 and 585000 was expended
for architectural services a total of 19366294 which exhausted
the 18940490 available income and reduced the 1566530 cash
balance on hand at the beginning of the fiscal period to 1140726
on June 30 1947
Of this 1140726 cash balance remaining on hand at the close
of the period 841684 is reserved for liquidation of outstanding
accounts payable and the remainder will be available for operations
and completion of unmatured contracts in the next fiscal period
subject to budget approvals
COMPARISON OF OPERATING COSTS
Operating costs for the past three years are compared in the
statement following
145
DEPARTMENT OF EDUCATION
SCHOOL FOR THE DEAF CAVE SPRING
YEAR ENDED JUNE 30th
EXPENSE
1947
Personal Services 10786495
Travel Expense 154728
5649400
56609
611882
2200
101006
75
Insurance and Bonding 255300
Equipment 1145105
Miscellaneous 18494
Supplies and Materials
Communication Services
Heat Light Power Water
Printing Publicity
Repairs Alterations
Rents
1946
9082561
124102
4608832
60116
577973
2031
70217
2000
201775
8441
1945
8601939
133947
4504108
64260
587177
2400
77973
974
2000
792781
37761
Total Expense Payments 18781294 14738048 14805320
OUTLAY
Architectural Services
585000
19366294 14738048 14805320
Number of Employees
on Payroll June 30th
Average enrollment of deaf children in
the School for the year ended June 30th
Annual per capita cost
Expense
Outlay
Total
62
283
66365
2067
68432
65
273
53985
53985
52
267
55450
55450
GENERAL
Books and records of the School for the Deaf are maintained in
the Department of Education and were found in good condition
All known receipts for the period under review were properly ac
counted 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 year
147
DEPARTMENT OF
EDUCATION
Academy for the Blind
Macon148
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND MACON
RECEIPTS 1946
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units if
Revenues Retained
Earnings Educational Services
Total income receipts ij
NONINCOME
Public Trust Funds
Interest on Investments
Investments
Gifts Contributions
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
Repairs
Contracts
Equipment
Total Outlay Payments
NONCOST
Public Trust Funds
Expense
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
2785
500000
1181414
205942
1947
10325726
5000
9253766 10330726
43250
300000
135769
1181414
205942
12690495 12197101
5816445
49823
3589864
38628
248585
7605
87756
4797
105839
263455
21769
7378328 10234566
152865
3057400
211761
68138
128060
492823
3422026
689021
37309
500000
588553
147652
12690495 12197101DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND MACON
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
149
CASH ASSETS
Available Cash Balance Budget Funds 588553
Public Trust Funds 147652 736205
PUBLIC TRUST FUNDS
InvestmentsPar Value
1400000
2136205
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
RESERVES
Contracts to Mature
Public Trust Funds Pupil Fund
SURPLUS
For Operations
Total Liabilities Reserves Surplus
130000
1547652
458553
1677652
2136205
PUBLIC TRUST FUND INVESTMENTS
U S Savings Bonds Series G 2lk
Nos M4035599M4035780GM4035781G
M4035782GM4035784G 5 100000
Nos M483790GM4837908GM4837909G
M4837910GM4837911G 5 100000
40 Shares StockThe Southwestern R R Co
Crtif No MA4005
Total
500000
500000
400000
1400000150
ACADEMY FOR THE BLIND MACON
SUMMARY
FINANCIAL CONDITION
The Academy for the Blind which is under the control of the
Department of Education had 588553 in General Funds on hand
at the close of the fiscal year on June 30 1947 of which 458553
was reserved for liquidation of outstanding accounts payable and
130000 reserved for contracts to mature
AVAILABLE INCOME
State Appropriation for the Academy for the year ended June 30
3 947 was 4500000 which was increased to 10325726 by transfer
of 5825726 to meet expenditures given budget approvals and this
was supplemented by 5000000 from earnings from sales making
total income available 10330726
OPERATING COSTS
Expenditures for the current operating expense of the Academy
in the year ended June 30 1947 were 10234566 and 689021 was
expended for permanent improvements and equipment a total of 109
23587 which exhausted the 10330726 available income and re
duced the 1181414 cash balance held at the beginning of the fiscal
period to 588553 on June 30 1947 of which 458553 is for liquida
tion of outstanding accounts payable and 130000 reserved for un
matured contracts
COMPARISON OF OPERATING COSTS
Operating costs for the past three years are compared in the
statement following151
ACADEMY FOR THE BLIND MACON
YEAR ENDED JUNE 30
EXPENSE 1947 5816445 1946 1945
4358447 31987 2433544 42519 175578 8052 69686 4380 1600 229293 23242 3807673
49823 30108
3589864 1777501
Communication Services Heat Light Power Water 38628 248585 7605 40474 169343
3530
Repairs Alterations 87756 4797 63452 8302
105839 1600
Equipment Purchases Miscellaneous 263455 21769 343792 17538
OUTLAY Improvements New Equipment 10234566 689021 7378328 3422026 6263313
Total Cost Payments 10923587 31 111 10800354 6263313
Number of Employees on Payroll at June 30 Average Enrollment of RlinH Punils 26 156 47297 21936 28 145
Per Capita Cost 92203 43195
Outlay 6208

98411 69233 43195
Due to a drop in enrollment of pupils in the Academy and in
creased cost of supplies together with added personnel per capita
cost the past year for operating expenses rose from 47297 to
92203 or 95152
ACADEMY FOR THE BLIND MACON
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 invest
ments of 1400000 in stocks and bonds and 147652 in the trust
fund bank account at June 30 1947 making corpus of the fund on
this date 1547652
GENERAL
Books and records of the Academy for the Blind are maintained
in the Department of Education and were found in good condition
All known receipts for the period under review were properly ac
counted 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 yearwarn
153
DEPARTMENT OF
EDUCATION
Middle Georgia
Vocational School
Milledgevillep
154
DEPARTMENT OF EDUCATION
MIDDLE GEORGIA VOCATIONAL SCHOOL MILLEDGEVILLE
RECEIPTS
1946
1947
CASH BALANCE JULY 1st
Budget Funds
132044
132044
132044 132044
PAYMENTS
CASH BALANCE JUNE 30th
Budget Funds
132044
132044
132044
132044
Inoperative
DEPARTMENT OF
EDUCATION
155
North Georgia
Vocational School
ClarkesvilleBSSI
156
DEPARTMENT OF EDUCATION
NORTH GEORGIA VOCATIONAL SCHOOL CLARKESVILLE
RECEIPTS
1946
1947
INCOME FROM STATE REVENUE
ALLOTMENT
Transfers Other Spending Units
Revenue Retained
13022724 16526700
Grants from U S Gov Fed Works Admin 795000
Earnings Educational Services 7839010 10179290
Donations 40000
Total income receipts20901734 27500990
CASH BALANCE JULY 1st
Budget funds 3403212 5676689
24304946 33177679
PAYMENTS
EXPENSE
Personal Services 8663899
Travel 208810
Supplies Materials 5088788
Communication 69203
Heat Light Water Power 382141
Publications 65651
Repairs 61360
Rents 4081
Insurance 2000
Equipment 1846135
Miscellaneous 32676
11311890
147569
7198635
73629
474307
16660
110720
8250
54370
1901534
76505
Total expense payments16424744 21374069
OUTLAY
Lands Improvements
Personal Services 492543
Supplies Materials 794855
Contracts 796647
Equipment 119468
1371610
538119
1554819
Total outlays payments 2203513 3464548
CASH BALANCE JUNE 30th
Budget Funds
5676689 8339062
24304946 33177679
mm157
DEPARTMENT OF EDUCATION
NORTH GEORGIA VOCATIONAL SCHOOL CLARKESVILLE
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
CASH ASSETS
Cash in Bank and in Transit 8339062
Due from Rehab Div 1072887
Due from Miscellaneous Sources 1480811 10892760
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
3256066
RESERVES
For Contracts to Mature 6164825
For Rehab Income 1072887
7237712
SURPLUS
Current Surplus
398982
10892760mmm
158
DEPARTMENT OF EDUCATION
NORTH GEORGIA VOCATIONAL SCHOOL CLARKESVILLE
SUMMARY
FINANCIAL CONDITION
The North Georgia Vocational School operated by the Depart
ment of Education at Clarkesville ended the fiscal year on June 30
1947 with a cash surplus of 398982 after providing the necessary
reserve of 3256066 to cover outstanding accounts payable and re
serving 6164825 for contracts to mature and 1072887 Vocational
Rehabilitation income
AVAILABLE INCOME
Total income of the School for the year ended June 30 1947 was
27500990 of which 16446700 was allotment of State Appropria
tions funds by the Department of Education 10179290 from tui
tion board laundry and sales 7950 from Federal Works Agency
and 80000 transfer from the Departments Vocational Education
Division
OPERATING COSTS
From the 27500990 available income 21374069 was expended
for the current operating expense of the school and 3464548 for
buildings and improvements a total of 24838617 and 2662373
remained on hand increasing the 5676689 cash balance held at the
beginning of the fiscal year to 8339062 on June 30 1947
The first lien on this 8339062 remaining cash balance is for
liquidation of 3256066 in outstanding accounts payable and the
remainder will be available for expenditure in the next fiscal period
subject to budget approvals
COMPARISON OF OPERATING COSTS
Expenditures for the operating cost of the School for the past
three years are compared in the statement following159
DEPARTMENT OF EDUCATION
NORTH GEORGIA VOCATIONAL SCHOOL CLARKESVILLE
YEAR ENDED JUNE 30
Personal Services 11311890
Travel Expense
Supplies and Materials 7198635
Communication Services
Heat Light Power Water
Printing Publications
Repairs Alterations
Rents
Insurance Bonding
Equipment
Miscellaneous
1947 1946 1945

1311890 8663899 7255443
147569 208810 368156
7198635 5088788 2952737
73629 69203 55582
474307 382141 321360
16660 65651 16790
110720 61360 99839
8250 4081
54370 2000 2000
1901534 1846135 1635079
76505 32676 15626
Total Expense Payments21374069 16424744 12722612
Outlay
Buildings and Equipment 3464548 2203513 434148
Total Cost Payments 24838617 18628257 13156760
Number of Employees on Payroll June 30 40 J5 30
Average Number of Students 273 226 131
Annual Student per Capita Cost 90984 82426 100431
On the basis of 273 students attending the School in the year
as given by the Director the per capita cost was 90984 However
included in this cost as in previous years are payments for buildings
and permanent improvements incident to establishment and enlarge
ment of the institution the school having begun operations the latter
part of 1943
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 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 officials and staff of the School
for the cooperation and assistance given the State Auditors office
during this examination and throughout the year161
DEPARTMENT OF
EDUCATION
South Georgia
Vocational School
Americus162
DEPARTMENT OF EDUCATION
SOUTH GEORGIA VOCATIONAL SCHOOL AMERICUS
RECEIPTS 1946 1947
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units 4623457
Revenues Retained
Earnings Educational Services
Donations
Total income receipts 4623457
CASH BALANCE JULY 1st
Budget Funds 00
4623457
PAYMENTS
EXPENSE
Personal Services 1571515
Travel 228805
Supplies Materials 323181
Communication 35912
Heat Light Power Water 4419
Publications 1200
Repairs 29810
Insurance 2000
Equipment
Miscellaneous 692
Total expense payments 2197534
OUTLAYS
Equipment 1764564
CASH BALANCE JUNE 30th
Budget Funds 661359
4623457163
DEPARTMENT OF EDUCATION
SOUTH GEORGIA VOCATIONAL SCHOOL AMERICUS
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
CASH ASSETS 661359
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable 398670
SURPLUS 262689
Total Liabilities Reserves Surplus 661359
NoteExclusive of loan from Vocational Division of 4623457164
DEPARTMENT OF EDUCATION
SOUTH GEORGIA VOCATIONAL SCHOOL AMERICUS
SUMMARY
INTRODUCTION
The South Georgia Vocational School has not yet been opened for
students but plans are under way to open this school on January 1
1948 The School is located at Americus Georgia at Souther Field
the buildings of which have been turned over to the State Depart
ment of Education by the U S Government with the understanding
that the premises would be used for school purposes
Extensive repairs and alterations were begun in January 1947
and were still in process June 30 1947 Equipment is being pur
chased and installed under the supervision of Jed B Yingling
Director of the School who is bonded in the amount of 500000
FINANCIAL CONDITION
At the close of the fiscal year on June 30 1947 the School had
a cash surplus of 262689 after providing necessary reserve of
398670 to cover outstanding accounts payable
AVAILABLE INCOME
Income of the school in the period under review was from allot
ment of State Appropriation Funds by the Department of Education
in the amount of 4623457
OPERATING COSTS
From the 4623457 income provided through allotments 15
71515 was expended for personal services 1764564 for purchase
of equipment and 626019 for travel expense supplies and other
expense a total of 3962098 and 661359 remained on hand at
June 30 1947 available for expenditure in the next period subject
to budget approvals after providing for liquidation of 398670 out
standing accounts payable
GENERAL
The State Superintendent of Schools acts as disbursing officer for
the School
BEEB165
DEPARTMENT OF EDUCATION
SOUTH GEORGIA VOCATIONAL SCHOOL AMERICUS
Books and records were found in good condition all known receipts
for the period under review were properly accounted for and ex
penditures 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 year167
DEPARTMENT OF
ENTOMOLOGY
V777H
168
DEPARTMENT OF ENTOMOLOGY
RECEIPTS 1946 1947
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 6000000 6000000
Budget Balancing Adjustments Lapses 7104346 626397
Revenues Retained
Earnings Development Services 2540032 2335240
Total Income Receipts15644378 8961637
NONINCOME
State Revenue Collections Unfunded 10000
CASH BALANCES JULY 1st
Budget Funds 1037635 2177961
State Revenue Collections Unfunded 10000 10000
16692013 11139598
PAYMENTS
EXPENSE
Personal Services 5285777 5898594
Travel 2848574 3089953
Supplies Materials 289508 710900
Communication 124679 131658
Heat Light Power Water 26609 23150
Publications 328760 429731
Repairs 2013 11796
Rents 29975 18300
Insurance 2500
Indemnities 23100
Equipment 61445 24808
Miscellaneous 5504212 8654
Total Expense Payments14504052 10321028
CASH BALANCES JUNE 30th
Budget Funds 2177961 818570
State Revenue Collections Unfunded 10000
16692013 11139598
Includes old debt of 5500000 for calcium arsenate years 192124
H R No 66 Acts 1946169
DEPARTMENT OF ENTOMOLOGY
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
CASH IN BANK
Regular Account 806950
Cornelia Account
SURPLUS
For Operations
11620
Total Current Assets 818570
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
American Optical Co 8880
Atlantic Co 360
Atlanta Linen Service 260
Dick A B Co 2069
Ft Valley City of x23
Instrument Tool Engineering Co 650
McGough J M 467
Multigraph Sales Co 1L70
National Printing Co 2150
Phillips Milling Co 4500
Southern Scientific Co 468
Tatum F M 7500 2859
789973
Total Current Liabilities Reserves and Surplus 818570170
DEPARTMENT OF ENTOMOLOGY
SUMMARY
FINANCIAL CONDITION
The State Department of Entomology ended the fiscal year on
June 30 1947 with a cash surplus available for operations of
789973 after providing the necessary reserve of 28597 to cover
outstanding accounts payable
REVENUE COLLECTIONS
Revenue collections from sales of bee licenses in the year ended
June 30 1947 were 12500 which with 10000 on hand at the be
ginning of the period made 22500 to be accounted for all of which
was transferred to the State Treasury before June 30 1947
AVAILABLE INCOME
State Appropriation to the Department for the year ended June
30 1947 was 6000000 which was increased to 6626397 by allot
ment of 626397 from State Emergency Fund to meet expenditures
approved on budgets
In addition to the 6626397 provided through appropriation and
allotments the Department had earnings of 2335240 from tomato
plant certifications sweet potato and nursery inspections and other
sales and services making total income available with which to meet
the years operating costs 8961637
OPERATING COSTS
Expenditures for the Departments operating costs in the period
under review were 10321028 which exhausted the 8961637 in
come provided and reduced the 2177961 cash balance on hand at
the beginning of the fiscal year to 818570 at the close on June 30
1947
The first lien on this 818570 remaining cash balance is for
liquidation of 28597 in outstanding accounts payable and the re
mainder will be available for expenditure in the next fiscal period
subject to budget approvals
COMPARISON OF OPERATING COSTS
The Departments operating costs for the past three years are
compared as follows171
STATE DEPARTMENT OF ENTOMOLOGY
YEAR ENDED JUNE 30
EXPENDITURES
1947 1946 1945
Personal Services 5898594 5285777 4501953
Travel Expense 3089953 2848574 2296393
Supplies Materials 710900 289508 137823
Communication Services 131658 124679 123583
Heat Light Power Water 23150 26609 18221
Printing Publicity 429731 328760 350347
Repairs H796 2013 785
Rents 18300 29975 40500
Miscellaneous 8654
Insurance Bonding
2500 1250
Indemnities 23100
Equipment 24808 61445 12478
Total Operating Expenditures10321028 9004052 7488521
RichesPiver Co Claim for 192124 cal
cium arsenate purchases 5500000
Number of employees June 30th 27 27
GENERAL
The Director of the Department of Entomology is bonded in the
amount of 500000
Books and records presented for examination were found in good
condition 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
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 year173
DEPARTMENT OF FORESTRY174
DEPARTMENT OF FORESTRY
RECEIPTS 1946 1947
INCOME FROM SATE REVENUE
ALLOTMENTS
Appropriation 12500000 12500000
Budget Balancing Adjustments Lapses 4995000
Revenues Retained
Grants from U S Government 16496002 20519132
Earnings Development Services 19391003 18377096
Transfers Other Spending Units 1000000 1000000
Total income receipts 47387005 55391228
NONINCOME
Private Trust Account 30000 5000
CASH BALANCES JULY 1st
Budget Funds 3426174 3696170
Private Trust Account 30000
50843179 59122398
PAYMENTS
EXPENSE
Personal Services 29522271 33735918
Travel 2472843 2208661
Supplies Materials 3102661 7338937
Communication 597779 772651
Heat Light Power Water 69035 92417
Publications 156115 246887
Repairs 1478253 1646448
Rents 110310 227200
Insurance 20700 101332
Grants to Timber Protective Org 3292432 1278026
Equipment 2413063 2572747
Miscellaneous 79829 72804
Total Expense Payments 43315291 50294028
OUTLAYS
Equipment 3801718 5336061
NONCOST
Private Trust Account 30000
CASH BALANCES JUNE 30th
Budget Funds 3696170 3457309
Private Trust Account 30000 5000
50843179 59122398DEPARTMENT OF FORESTRY
CURRENT BALANCE SHEET
JUNE 30 1947
175
ASSETS
CASH ASSETS
Available Cash
3462309
ACCOUNTS RECEIVABLE
Due from U S Gov on Reimbursements
WAREHOUSE INVENTORY
Supplies and Equipment for Sale
3986997
1954123
9403429
LIABILITIES RESERVE SURPLUS
CASH LIABILITIES
Accounts Payable
Administration
County Units
C F L U A
195483
669856
30776
896115
RESERVES
County Unit Deposits
Air Patrol Deposits
2021965
5000
2026965
SURPLUS
Available for Budget Approval
Inventory Warehouse
4526226
1954123
6480349
9403429176
DEPARTMENT OF FORESTRY
SUMMARY
FINANCIAL CONDITION
The Department of Forestry ended the fiscal year on June 30
1947 with a surplus available for operations of 4526226 and 19
54123 invested in inventories after providing the necessary reserves
of 896115 to cover outstanding accounts payable 2021965 for
Countyunit deposits and 5000 air patrol deposits
Assets on this date consisted of 3462309 cash on hand and in
bank 3986997 reimbursements due from the U S Government
and 1954123 supplies and equipment held for sale
AVAILABLE INCOME
Total income of the Department of Forestry in the year ended
June 30 1947 was 56391228 of which 17495000 was from allot
ment of State Funds through budget approvals 20519132 U S
Government Grants 14260648 from assessments on County Pro
tective Units 565116 from sale of seedlings 2277062 for tractor
plowing of fire lines 609375 from turpentine sales and 664895
from other sales and services
From the 56391228 income received 1000000 was transferred
to the Herty Foundation as provided by law for the operating ex
pense of that office leaving net income of 55391228 available to
the Forestry Department with which to meet the years operating
costs
OPERATING COSTS
Expenditures for the expense of operating the Department in the
year just closed were 50294028 and 5336061 was expended for
purchase of firefighting equipment such as jeeps trucks and trac
tors a total of 55630089 which exhausted the 55391228 available
income and reduced the 3696170 cash on hand at the beginning of
the fiscal year to 3457309 on June 30 1947
The first lien on this remaining cash balance is for liquidation of
outstanding accounts payable and payment of County Protective
Units deposits and refunds and the remainder will be available for
expenditure subject to budget approvals in the next fiscal period
Si177
DEPARTMENT OF FORESTRY
COMPARISON OF INCOME AND EXPENDITURES
Income receipts and expenditures for operations the past three
years are compared in the statement following
YEAR ENDED JUNE 30
INCOME RECEIPTS 1947 1946 1945
State Appropriation Funds17495000 12500000 11841461
Federal Grants 20519132 16496002 18913485
County Protective Units 14260648 13052185 8915576
Earnings 4116448 6338818 4566213
Total Income Receipts56391228 48387005 44236735
Less Transfer Herty Foundation 1000000 1000000 1000000
Net Income Receipts55391228 47387005 43236735
EXPENDITURES
Personal Services 33735918 29522271 2847596
Travel Expense 2208661
Supplies and Materials 7338937
Communication Services 772651
Lights Power Water 92417
Printing Publicity 246887
Repairs Alterations 1646448
Rents 227200
Insurance and Bonding 101332
Miscellaneous 72804
Equipment 2572747
Grants to Timber Protective Organ 1278026
2472843 2525693
3102661 3280101
597779 570449
69035 72899
156115 224671
1478253 1613319
110310 103287
20700 13923
79829 60621
2413063 1927734
3292432 2907048
Total Expense Payments50294028 43315291 41775713
Outlay
Equipment 1 5336061 3801718 2157279
Total Cost Payments 55630089 47117009 43932992
Excess of Income over Expenditure
Increasing cash balance 269996
Excess of Expenditure over Income
Decreasing cash balance 238861 696257
No of Employees on payroll 630 166
148 169
The 55630089 expenditures the past year are classified by ac
tivities as followsm
178
DEPARTMENT OF FORESTRY
Administration 114496729
Nurseries 8058153
County Units 31249537
C F L U A 1825670
55630089
Prior to the year ended June 30 1946 expenditures were not
distributed by activities and until the past year nurseries costs were
included as a part of administration
To meet the increased cost of operating the Department in the
period under review due to expanded services the State provided
through budget allotments 4995000 more than in the 1946 fiscal
year while U S Government Grants increased 4023130
GENERAL
Mr A R Shirley succeeded Mr J M Tinker as Director of the
Department in April 1947 Bond of Director is on file in the amount
of 1000000
Grants to Timber Protective Organization Units have been dis
continued and are now treated as County Units
The practice of making travel advances to officials and employees
of the Department should be discontinued
Inventories are shown in the Balance Sheet this year and rec
ommendations were made as to keeping accurate account of supplies
and equipment handled through the warehouse
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 officials and staff of the Depart
ment for the cooperation and assistance given the State Auditors
office during this examination and throughout the year179
DEPARTMENT OF GAME AND FISH180
STATE GAME AND FISH COMMISSION
RECEIPTS 1946 1947
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 17520000 17520000
Budget Balancing Adjustment Lapses 8900604 10962505
Revenues Retained
Grants U S Government 2005640 200648
Earnings Development Services 15000 357599
Total income receipts28441244 29040752
NONINCOME
Private Trust Account 3136368 2788453
CASH BALANCES JULY 1st
Budget Funds 1707276 2345301
Private Trust Funds 186167 19801
33471055 34194307
PAYMENTS
EXPENSE
Personal Services 17928598 19105800
Travel 5749756 6697341
Supplies Materials 2253052 2205594
Communication 339989 410009
Heat Light Power Water 64685 60856
Publications 262598 774393
Repairs 459922 655092
Rents 46680 47830
Insurance 24946 63273
Indemnities 52505
Equipment 504441 711154
Miscellaneous 116047 83880
Total expense payments27803219 30815222
NONCOST
Private Trust Accounts 3302734 2693554
CASH BALANCES JUNE 30th
Budget Funds 2345301 570831
Private Trust Funds 19801 114700
33471055 34194307STATE GAME AND FISH COMMISSION
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
181
m
V1
Cash and in Bank
685531
LIABILITIES RESERVE SURPLUS
LIABILITIES
Accounts Payable
Southern States Phosphat Co
Frank Perry
National Lie Trap Co
Atlanta Sationery and Printing Co
18600
80475
16140
4750
RESERVES
U S Forestry Service
State Revenue Department
57350
57350
119965
114700
SURPLUS
For Operation
450866
685531182
STATE GAME AND FISH COMMISSION
SUMMARY
FINANCIAL CONDITION
The State Game and Fish Commission ended the fiscal year June
30 1947 with a surplus of 450866 available for operations subject
to budget approvals after providing the necessary reserve of
SI19965 to cover outstanding accounts payable and held on this
date 114700 in private trust and agency funds
REVENUE COLLECTIONS
The Commission is not a revenuecollecting agency the law plac
ing this function in the State Department of Revenue in the report
of which will be found collections from Game and Fish activities but
does act as agency for the Revenue Department in the collection of
certain licenses and permits
Under the above plan the Game and Fish Commission collected
for the account of the Revenue Department in the year ended June
30 1947 2731103 from sales of licenses and permits as detailed
on page 4 of this report and 231200 for the U S Forest Service
their pro rata part of hunting and fishing permits in Federal refuges
These collections together with a balance of 19801 held at the be
ginning of the fiscal period on July 1 1946 made a total of 29
82104 to be accounted for of which 2693554 was transferred to
the Revenue Department in the period 173850 was remitted to the
U S Government and 1147 remained on hand June 30 1947 one
half or 57350 being held as agent for the Revenue Department and
the remaining 57350 to be remitted to the U S Forest Service in
the next fiscal period
AVAILABLE INCOME
State Appropriation for the operation of the Game and Fish
Commission in the year ended June 30 1947 was 17500000 with
an additional 20000 appropriated for the Atlantic States Marine
Fisheries Compact to which was added 10962505 transferred from
the Emergency Fund to meet expenditures given budget approval
making the total allotment for the year 28482505 41848875 was
the amount the States revenue for the same fiscal year from sale of
hunting and fishing licenses as shown in the report of the Depart
ment of Revenue183
STATE GAME AND FISH COMMISSION
Supplementing the 28482505 provided through allotments was
200648 reimbursements from the U S Government on Pittman
Roberson project expenditures and 357599 from sales of surplus
equipment making total income available with which to meet the
years operating costs 29040752
OPERATING COSTS
Expenditures for operations in the year were 30815222 which
exhausted the 29040752 income available and reduced the 23
45301 cash balance on hand at the beginning of the fiscal period
to 570831 on June 30 1947
The first lien on this 570831 remaining cash balance is for
liquidation of 119965 in outstanding accounts payable and the re
mainder of 450866 represents the excess of funds over available
funds over obligations incurred and will be available for expenditure
in the next fiscal period subject to reapproval of items on budgets
COMPARISON OF OPERATING COSTS
Expenditures by the Commission for the past three years are
compared as follows
YEAR ENDED JUNE 30
BY ACTIVITY
Administration
Field Services
Coastal Fisheries
State Game Farm
Bowen Mill Hatchery
Deer Creek Hatchery
Magnolia Springs Hatchery
Richmond Hill Hatchery
Summerville Hatchery
Walton County Hatchery
Educational Museum 4H Club Work
Atlantic States Marine Fisheries Compact
General
Outdoor Georgia
PittmanRoberson Projects
Totals
1947 1946 1945
1728151 1684992
21925544 19691947
2541758 1533453
478199 480839
207205 228238 94377
19745 32995
298179 569137
441618 320513
621338 784645
855373 228873
50000 50000 20000 18213275 429084
29167110 25700009 18662359
1648112 2103210 3332763
30815222 27803219 21995122
184
STATE GAME AND FISH COMMISSION
YEAR ENDED JUNE 30th
BY OBJECT 1947 1946 1945
Personal Services 19105800 17928598 14172309
Travel Expense 6697341
Supplies 2205594
Communication Services 410009
Heat Light Power Water 60856
Printing Publicity 774393
Repairs 655092
Rents 47830
Miscellaneous 83880
Insurance and Bonding 63273
Indemnities
Equipment 711154
Totals 30815222
5749756 4035007
2253052 1816877
339989 227982
64685 58326
262598 774714
459922 317239
46680 49334
116047 45756
24946 39908
52505
504441 457670
27803219 21995122
Number of Employees at June 30th 121 107 91
Prior to the year ended June 30 1946 activity costs showing
amounts expended for Administration Hatcheries etc were not
available
Cost payments the past year increased 3012003 principally in
expenditures for personal services and travel expense with the
Commission having fourteen more employees on June 30 1947 than
at the close of the preceding fiscal year on June 30 1946
Hunting and fishing licenses sold in the past three years are
shown in the following comparative statement the figures being
taken from audit reports of the State Department of Revenue for
the respective periods
1947 1946 1945
Hunting Licenses Sold28534300 18624700 12096840
Fishing Licenses Sold 13314575 9365125 6868225
41848875 27989825 18965065
mm185
STATE GAME AND FISH COMMISSION
GENERAL
The Director of the Game and Fish Commission is bonded in the
amount of 1000000 as is also the Supervisor of the Coastal Fish
eries and the CashierBookkeeper 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
Books and records were found in better condition than in previous
years but more care should be used in classifying and posting to
summary sheets All petty cash funds should be deposited in the
regular bank account before the close of the fiscal year and all
agency funds held by the Coastal Fisheries should be remitted each
month
The Director and the staff of the Commission were cooperative
and appreciation is expressed for the aid given the State Auditors
office during this examination and throughout the year187
GENERAL ASSEMBLYMBMgsmm
188
GENERAL ASSEMBLY
RECEIPTS
1946
1947
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 25000000
Budget Balancing Adjustments Lapses 17500000
Total income receipts
25000000
27000000
42500000 52000000
CASH BALANCES JULY 1st
Budget Funds
Totals
3199367
1616534
45699367 53616534
PAYMENTS
EXPENSE
Personal Services 8436512
Travel 4765882
Supplies 196175
Communication 98362
Publications
Acts and Journals 1577565
Constitutional Amendments 28311410
Repairs
Rent 20000
Insurance 1250
Equipment 75677
Miscellaneous Council of State Governments 600000
Total Expense Payments 44082833
CASH BALANCES JUNE 30th
Budget Funds 1616534
Totals 45699367
25439823
13358920
1127203
131754
2967643
42240
12192
78100
1250
299770
600000
44058895
9557639
53616534
The State Treasury is disbursing agent for the General AssemblyGENERAL ASSEMBLY
CURRENT BALANCE SHEET
JUNE 30 1947
189
CASH IN STATE TREASURY
ASSETS
Budget Funds
9557639
LIABILITIES RESERVE SURPLUS
LIABILITIES
Accounts Payable
Darby Printing Company
J P Stevens Engraving Co
Unliquidated Purchase Orders
Darby Printing Company
Darby Printing Company
Foote Davies Company
Royal Typewriter Company
Total Current Liabilities
SURPLUS
For Operations
Total Current Liabilities
Reserves and Surplus
700128
1850
1495000
3290400
15750
24225
701978
4825375
5527353
4030286
9557639190
GENERAL ASSEMBLY
SUMMARY
FINANCIAL CONDITION
At the close of the fiscal year on June 30 1947 the General As
sembly of Georgia had a surplus of 4030286 available for expendi
ture on approved budgets in the next fiscal period after providing
The necessary reserve of 5527353 to cover outstanding accounts
payable and unliquidated purchase orders for printing and binding
1947 Laws and Journals and the purchase of two typewriters
AVAILABLE INCOME
Appropriation to the General Assembly for the fiscal year ended
June 30 1947 was 25000000 which was increased to 52000000
by allotment of 27000000 from the Emergency Fund through bud
get allotments as provided by law to meet expenditures approved
on budgets
OPERATING COSTS
From the 52000000 income provided 44058895 was expended
for the cost of the regular seventyday session of the General As
sembly from January 13 1947 through March 23 1947 and ad
interim committees and 7941105 remained on hand increasing the
1616534 cash balance held at the beginning of the fiscal year to
9557639 on June 30 1947 The first lien on this 9557639 re
maining cash balance is for liquidation of outstanding accounts pay
able and purchase orders and the remainder will be available for
expenditure in the next fiscal period for items reapproved on budgets
Of the 44058895 expended in the year ended June 30 1947
25439823 was for per diem of members of Senate and House of
Representatives committee members and attaches 13358920 for
travel expense of General Assembly members and committees 30
09883 for printing and publishing acts journals and resolutions
1127203 for supplies 600000 annual dues to the Council of State
Governments and 523066 for other costs
Expenditures the previous year ended June 30 1946 for costs
of the General Assembly were 44082833 of which 28245560 was
paid to the County papers of the State for publishing the proposed
new State Constitution 65850 for printing 98 thousand copies of
A Peoples Constitution 1577565 for publishing and mailing
1945 Georgia Laws Journals and Resolutions 600000 annual dues
to the Council of State Governments and 13593858 for expense191
GENERAL ASSEMBLY
of the special fifteenday session of the General Assembly and ad
interim committees
Operating cost of the General Assembly in the fiscal year ended
June 30 1945 was 24740209 and in the 1944 fiscal year 110
98971
The Constitution adopted August 13 1945 changed the per diem
of members of the General Assembly from 700 per day to 1000
per day plus 500 per day for maintenance expense
GENERAL
The State Treasurer acts as disbursing officer for the General
Assembly and prior to the fiscal year ended June 30 1945 the operat
ing account of the General Assembly was reported as a part of the
State 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 year193
S
DEPARTMENT OF GEOLOGY MINESiWJ
194
DEPARTMENT OF GEOLOGY MINES AND MINING
RECEIPTS 1946 1947
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 4500000 4500000
Budget Balancing Adjustments Lapses 552895 1439810
Revenues Retained
Donations 200000 222800
Earnings Development Services 288090 170000
Total Income Receipts 5540985 6332610
CASH BALANCES JULY 1st
Budget Funds 150543 451601
5691528 6784211
4373688 4840289
159372 196278
150028 177782
69267 71969
9926 9298
151652 335546
40379 16938
188400 207200
2500 78594 3713
143612
16121 20700
5239927 6023325
Total Expense Payments
CASH BALANCES JUNE 30th
Budget Funds 451601 760886
5691528 6784211195
DEPARTMENT OF GEOLOGY MINES AND MINING
CURRENT BALANCE SHEET
JUNE 30 1947

ASSETS
AVAILABLE CASH BALANCE
760886
LIABILITIES SURPLUS
LIABILITIES
Accounts Payable
For Travel Expense
For Printing
For Equipment
For Repairs
For Museum
800
111280
23618
40000
12131
187829
SURPLUS
Subject to Budget Reapproval
573057
760886196
DEPARTMENT OF GEOLOGY MINES AND MINING
SUMMARY
FINANCIAL CONDITION
The Department of Geology Mines and Mining ended the fiscal
year on June 30 1947 with a surplus of 573057 available for opera
tions subject to budget approvals after providing the necessary
reserve of 187829 to cover outstanding accounts payable
AVAILABLE INCOME
State Appropriation for the operation of the Department for the
year ended June 30 1947 was 4500000 which was increased to
5939810 by transfer of 1439810 from the State Emergency Fund
to meet expenditures approved on budgets as provided by law
Supplementing the 5939810 funds provided through allotments
was 222800 received from Emory University and 170000 in
rents making total available income 6332610
OPERATING COSTS
From the 6332610 available income 6023325 was expended
for the operating cost of the Department and 309285 remained
on hand increasing the 451601 cash on hand at the beginning of
the year on July 1 1946 to 760886 on June 30 1947
The first lien on this 760886 cash balance is for liquidation of
187829 in outstanding accounts payable and the remainder of
573057 represents funds which have been provided in excess of
obligations incurred and will be available for expenditure in the
next fiscal period for items reapproved on budgets
The Emory University Field Station at Newton Georgia con
tributes to 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 the
Federal Agency for its share of the cost
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the fol
lowing statement197
DEPARTMENT OF GEOLOGY MINES AND MINING
YEAR ENDED JUNE 30th
BY ACTIVITY
Mines Mining and Geology
General
Museum
Water Resources Survey
T V A Cooperative Project
Totals
1947
3157784
256241
2609300
1946
2702914
151988
2292500
92525
1945
2407523
97835
1577500
13310
6023325 5239927 4096168
BY OBJECT
Personal Services
Travel Expense
Supplies Materials
Communication Services
Light Power Water
Printing Publications
Repairs Alterations
Rents
Insurance Bonding
Equipment
Miscellaneous
4840289
196278
177782
71969
9298
335546
16938
207200
3713
143612
20700
4373688
159372
150028
69267
9926
151652
40379
188400
2500
78594
16121
3321446
192954
105612
73461
5746
158674
13257
136200
2500
83834
2484
Totals 6023325 5239927 4096168
Number of Employees
at June 30th
10
12
10
GENERAL
The Director of the Department is bonded in the amount of
1000000
Books and records were found in good condition except that book
keeper makes no summary of payments either by activity or object
as should be done
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
The Director and staff of the Department were cooperative and
appreciation is expressed for the aid given the State Auditors
office during this examination and throughout the year199
GOVERNOR200
GOVERNOR
RECEIPTS
1946
1947
INCOME PROM STATE REVENUE
ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
Total Income Receipts
NONINCOME
Private Trust Accounts
11250000 11250000
2680262
7601987
13930262 18851987
2248294 1373510
CASH BALANCES JULY 1st
Budget Funds
Total
407538
527635
16586094 20753132
PAYMENTS
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
9029250
239355
599769
687893
1534011
120966
341738
23269
32427
324845
876642

9344756
292948
871012
572582
1841042
1939094
331583
15000
199320
312806
1332767
Total Expense Payments 13810165 16654270
NONCOST
Private Trust Accounts
2248294
1373510
CASH BALANCES JUNE 30th
Budget Funds
Total
527635
2725352
16586094 20753132201
EXECUTIVE DEPARTMENT
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
CASH ASSETS
Available Cash
LIABILITIES RESERVES SURPLUS
175039
CASH LIABILITIES
Accounts Payable
RESERVES
To apply on Insurance Premiums
Funds Received From
Department of State Parks 15644
Fort Valley State Collge 14260
Abraham Baldwin Agri College 5520 3MZ4
SURPLUS
For Future Operations
Subject to Budget Approval
2514889
2725352rr
202
EXECUTIVE DEPARTMENT
SUMMARY
FINANCIAL CONDITION
The office of the Governor of the State of Georgia which has under
its control numerous activities ended the fiscal year on June 30 1947
with a cash surplus of 2514889 available for operations subject to
budget approvals after providing the necessary reserves of 175039
to cover outstanding accounts payable and 35424 to apply on in
surance premiums
REVENUE COLLECTIONS
In the year ended June 30 1947 the Governors office collected
15150 in fees 67992 rent on Capitol Annex soda fount 34853
from rent on telephone pay stations 100 rent from the Baldwin
County Board of Education and 88258 from sale of waste paper
a total of 206353 all of which was paid into the State Treasury
in the period under review as provided by law
AVAILABLE INCOME
To meet the operating cost of the office of the Governor in the year
ended June 30 1947 there was provided by State Appropriation
and emergency fund transfers through budget allotments as author
ized by law 18851987 of which 9649333 was for the operating
cost of the Executive Department 750000 for allowance to Gov
ernor for certain Mansion expense 8002702 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 and 449952 for re
wards election blanks Governors Conference dues and special com
mittee expenses
OPERATING COSTS
From the 18851987 income provided 16654270 was expended
for the operating costs of the various activities coming under the
control of the Governors office and 2197717 remained on hand
increasing the 527635 cash balance held at the beginning of the
year to 2725352 on June 30 1947203
EXECUTIVE DEPARTMENT
The first lien on this 2725352 remaining cash balance 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 Governors office for
the past three years are compared as follows
YEAR ENDED JUNE 30th
1947
1946
1945
GOVERNORS OFFICE
Personal Services 5772713
Travel Expense Other than
Governor 179944
Supplies 289639
383512
156600
29120
1630978
4491161 4234300
Telephone and Telegraph
Postage
Repairs
Printing Publicity
Rents
Insurance Bonding
5000
Equipment 142351
Total
GOVERNORS TRAVEL
42554
157022
471972
158655
10120
9550
8269
8335
59658
26146
210994
405969
159240
3117
8300
6360
75321
8589857 5417296 5129747
Automobile Supplies and Repairs
Automobile Insurance
Other Travel
Totals
PRISON SYSTEM
Personal Services
Reward Notices
Rewards
89980
6003
95340 122366
2000
63531 74209
96043 160871 196575
25000
1415 2145
100000 15000
Totals
GOVERNORS CONFERENCE
52578
52578 126415 17145
Travel
Dues
38225
10000
10000 20000
Totals
48225 10000 20000
204
1
EXECUTIVE DEPARTMENT
YEAR ENDED JUNE 30th
1947
GOVERNORS ADVISORY COUNCIL
Printing
CONSERVATION DEPARTMENT
Personal Services
Travel Expense
Supplies
Communication Services
Printing Publicity
Repairs
Equipment
Miscellaneous
Totals 604244
SURPLUS PROPERTY DIVISION
Personal Services
Travel Expense
Communication Services
Totals
SURVEY HOTELS AND MOTOR COURTS
Personal Services
Travel
Printing Publicity
Totals
WAR VETERANS MEMORIAL
BUILDING COMMITTEE
Travel
WARM SPRINGS MEMORIAL
COMMITTEE
Travel
8580
INTERSTATE COOPERATION
COMMITTEE
Travel
ATLANTIC STATES MARINE
FISHERIES COMMISSION
Travel
1946
99500
20889
1800
122189
40000
11000
8650
59650
4828
20997
18270
1945
3850
85016 876766 812750
1012 72131 48766
515 8379 9384
9283 26000 24521
8418 205
18902 4025
3474
1005652 899651
3425
19000
ELECTIONS 308229 118865 380278205
EXECUTIVE DEPARTMENT
YEAR ENDED JUNE 30th
1947
1946
1945
LUNACY COMMISSION ON
CRIMINALS
JEKYLL ISLAND COMMITTEE
PRESIDENTS FIRE PREVENTION
CONFERENCE
25000
14693
14411
PUBLISHING CONSTITUTIONAL
AMENDMENTS
MEETING PRESIDENTIAL ELECTORS
Personal Services
Travel Expense
Total
75065
60000
29440
89440
HERTY STATUE H E No 168 510000
COUNCIL OF STATE GOVERNMENTS 11750
CAPITOL BUILDINGS AND GROUNDS
Personal Services
Supplies
Communication Services
Heat Light Water
Repairs
Rents
Equipment
Miscellaneous
2795358 3318383 3237420
452705 364412 452219
12078 11952 7361
1752649 1446284 1388822
82448 133796 247801
15000 15000 13750
27000 212353 51529
12767 13168 13029
Totals 5150005 5515348 5411931
INSURANCE ON PUBLIC
PROPERTY 22134065
Less Refunds 8751399
Reimbursement by
Other Departments 13676069
293403
CONFEDERATE CEMETERIES
Personal Services 166669
Repairs Supplies 450
Equipment 2395
178440
181920
727
Totals
169514 178440 182647206
EXECUTIVE DEPARTMENT
YEAR ENDED JUNE 30th
1947 1946 1945
GOVERNORS MANSION
Personal Service Supplies 750000 750000 750000
Heat Lights Water 88393 87727 93537
Supplies Repairs to Mansion
and Furniture 257728 172248 115158
Insurance 89083 22092
Furnishings and Fixtures 141070 34122 44248
Totals 1326274 1066189 1002943
Totals 16654270 13810165 13428272
Number of Employees on payrolls of all
Divisions June 30th 40 42 47
Appropriation Act approved Jan 29 1943 provides 62500 monthly al
lowance to Governor to cover Mansion 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 allowance
Salary of the Governor of the State of Georgia was changed
from 750000 per annum to 1200000 effective January 1 1947 by
Constitutional amendment
GENERAL
Mr P T McCutchen Jr was succeeded by Mr Phil Landrum as
Executive Secretary in the period under review each of whom was
bonded in the amount of 1000000 The bookkeeper of the Executive
Department is bonded for 500000
Books and records of the Governors office were found in good
condition all known receipts for the period under review were prop
erly accounted for and expenditures were within the limits of budget
approvals and provisions of State law
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
yearHERTY FOUNDATION
207
208
HERTY FOUNDATION
RECEIPTS 1946 1947
INCOME FROM STATE REVENUE
ALLOTMENTS
Revenues Retained
Donations 422984 420000
Earnings Services of Development 1278974 1542386
Transfers Other Spending Units 1000000 1000000
Total income receipts 2701958 2962386
CASH BALANCES JULY 1st
Budget Funds 646666 867876
Total 3348624 3830262
PAYMENTS
EXPENSE
Personal Services 1261738 1409690
Travel 23372 22849
Supplies Materials 333794 371701
Communication 30365 27096
Heat Light Power Water 432716 426370
Publications 13750 3400
Repairs 15556 31418
Rents 300000 300000
Insurance 12297 60000
Equipment 52700
Miscellaneous 4460 7049
Total expense payments 2480748 2659573
CASH BALANCES JUNE 30th
Budget Funds 867876 1170689
Total 3348624 3830262209
HERTY FOUNDATION
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
CASH AND IN BANK
RESERVE AND SURPLUS
RESERVE
U S Tax
SURPLUS
For Operations
1188594
17905
1170689
1188594IH
210
HERTY FOUNDATION
SUMMARY
FINANCIAL CONDITION
The Herty Foundation ended the fiscal year on June 30 1947
with a cash surplus of 1170689 available for operations subject to
budget approvals after providing reserve of 17905 for U S Taxes
to be remitted to the Federal Government and reported no out
standing accounts payable
AVAILABLE INCOME
The Foundation received for its support from the Department of
Forestry in the year ended June 30 1947 1000000 which was sup
plemented by 1542386 earnings for research and 420000 in gifts
making total income available for the period 2962386
OPERATING COSTS
From the 2962386 available income 2659573 was expended
for the operating cost of the Foundation in the period under review
and 302813 remained on hand increasing the 867876 cash balance
held at the beginning of the year to 1170689 on June 30 1947 and
this amount will be available for expenditure subject to budget ap
provals in the next fiscal period
COMPARISON OF OPERATING COSTS
Expenditures for the operations of the Foundation for the past
three years are compared in the statement following211
HERTY FOUNDATION
YEAR ENDED JUNE 30
1947 1946 1945
Personal Service 1409690 1261738 1278655
Travel Expense 22849 23372 21623
Supplies and Materials 371701 333794 349808
Communication Services 27096 30365 22950
Heat Light Power Water 426370 432716 363083
Printing Publicity 3400 13750 5735
Repairs 31418 15556 5236
Rents 300000 300000 300000
Insurance and Bonding 60000 12297 18783
Equipment
Miscellaneous
52700 4500
7049 4460 1750
Totals 2659573 2480748 2372123
Number of Employees
at June 30th
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
The expenditure of 3640 for floral offering in the period under
review is an improper expenditure of State funds and the request
is made that the funds be immediately refunded
All known receipts for the period under review were properly
accounted for and expenditures within the limits of budget approvals
and supported by proper voucher except as above noted
Appreciation is expressed to the officals and staff of the Founda
tion for the cooperation and assistance given the State Auditors
office during this examination and throughout the year
DEPARTMENT OF
HIGHWAYS
213

214
STATE HIGHWAY DEPARTMENT
RECEIPTS 1946
1947
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 685000000
Budget Balancing Adjustments 2460041207
Revenues Retained
Grants from U S Government 241049998
Grants from U S Government
WPA noncash 4202079
County Construction Participation 2931040
Miscellaneous Sales Rents 3133558
Interest on Investments 75039
Total Income Receipts 3396427921
NONINCOME
Private Trust Account 117365000
CASH BALANCES JULY 1st
Budget Funds 957264985
Sinking Fund 160000
Private Trust Accounts
Total 4471217906
685000000
1990224181
646789290
6077199
3328090670
155150000
10000
16320000
5870415402215
STATE HIGHWAY DEPARTMENT
PAYMENTS 1946 1947
EXPENSE
Personal Services 258148972 323689010
Travel 18194115 17472317
Supplies Materials 54124885 84131231
Communication 3215344 3606338
Heat Light Power Water 1677524 1927031
Publications 353247 2144002
Repairs 432984259 253184938
Rents 5978369 4863634
Insurance 1320663 1471016
Indemnities 3397535 9856499
Grants to Counties for Roads 481701303 481701303
Miscellaneous 731968 26500756
Total Expense Payments 1261828184 1157546563
OUTLAYS
Personal Services 68112253 124747279
TraVei 16381650 26837496
Supplies Materials 24389458 5601683
Communication 179222 384125
Heat Light Power Water 36052 11768
Publications 165500 10862
Repairs 2874266 1326201
Rents 421082 238078
Miscellaneous 67166 27623551
Contractors 556913782 1754610775
Equipment 51479559 51219927
Total Outlay Payments 721019990 1992611745
NONCOST
County Participation Refunding Certificates 150000
Private Trust Accounts 101045000 150490000
CASH BALANCES JUNE 30th
Budget Funds 2370844732 2548777094
Sinking Fund 10000 10000
Private Trust Accounts 16320000 20980000
Total 4471217906 5870415402216
STATE HIGHWAY DEPARTMENT
BALANCE SHEET
JUNE 30 1947
ASSETS
BUDGET FUND
Current
Cash in Banks 1065774852
Funds in State Treasury
For Suspended Contracts 45755177
For Matching Federal Funds accrued
prior to July 1 1945 17811803
For matching F A 194546 Program 282474831
For matching F A 194647 Program 1095153720
For matching Fed Funds for Surveys 41706711
For overallotted to be adjusted 100000 1483002242
U S Gov Earned Vouchers in Transit 101517297
Total 2650294391
Other
Accounts Receivable 1903630
Advances 77000 1980630
Inventory Materials and Supplies 24221506
Undistributed Charges Undistributed 1027276
Undistributed Charges Sign Shop 2202626
Undistributed Charges State Forces 1656752
31088790
Reserve for Deferred Assets 31088790
SINKING FUND
In Bank 10000
CAPITAL INVESTMENTS
Assets summarized in comments 31297627854
PRIVATE TRUST OR AGENCY FUND
In Bank Contractors Deposits 20980000V
STATE HIGHWAY DEPARTMENT
BALANCE SHEET
JUNE 30 1947
FEDERAL FUNDS AUTHORIZED
ESTIMATED REVENUE
Federal Aid Regular 1945 25220376
Federal Aid Regular 1946 115066890
Federal Aid Regular 1947 552656200
Federal Aid Strategic Network 2685051
Federal Aid National Forests 11889995
Federal Aid Secondary 1945 22455208
Federal Aid Secondary 1946 167042241
Federal Aid Secondary 1947 430786600
Federal Aid Grade Crossing 120871564
Federal Aid National Recovery 472091
Federal Aid Work Program 96001772
Federal Aid Urban Highways 1946 162200800
Federal Aid Urban Highways 1947 162200800

217
1869549588218
STATE HIGHWAY DEPARTMENT
BALANCE SHEET
JUNE 30 1947
LIABILITIES COMMITMENTS RESERVES
BUDGET FUND
CONSTRUCTIONTO COMPLETE Scheduled
Active ContractsAllot Bal Unexpended
100 State Fund Contracts 172207908
100 Post Road State Fund Contracts 32629784
State and Federal Fund
Contracts 1200550834
Less Federal Participa
tion Receivable 683490074 517060760
Suspended Contracts Scheduled
100 State Fund Contracts 43768683
State and Federal Fund
Contracts 4369396
Less Federal Participa
tion Receivable 2351902 2017494
45786177
Less Retained Percentage 31000
Unrecorded Commitments Scheduled
State and Fed Fund Contracts Est 466958500
Less Estimated Fed Cash Participation 240705500
721898452
ALLOTMENTS UNEXPENDED FOR
Special MaintenanceUnder Contract
Special Maintenance
Surveys
36022349
31469282
54433149
Less Fed Cash Partic Rec 54433149
45755177
226253000
67491631
APPROPRIATIONS UNALLOTED FOR
Matching Fed Aid Construction
Const Reg 8282197
Surveys 872136
Maint Hwy 12233391
C Line 1746472
Administration General
Compensation Claims
Equipment
36043894
9154333
13979863
2014455
248760
5128343
66569648219
STATE HIGHWAY DEPARTMENT
BALANCE SHEET
JUNE 30 1947
LIABILITIES COMMITMENTS RESERVES Continued
RESERVES FOR
Retained Percentage inactive contracts3
Machinery Replacement
To be Lapsed
Emergency Fund
Matching F Aid Accrued Prior to 7145
Matching F Aid 194546 Program 282474831
Matching F Aid 194647 Program 1095153720
Matching F Aid for Survey prior to
31000
4839153
100000
5845576
17811803
7 145
41706711 1447962794
PURCHASE ORDERS Allotments Encumbered
ACCOUNTS PAYABLE Encumbrances
Unliquidated
74370097
6408
2650294391
SINKING FUND For Unpresented Co Hwg
Ref Cert
10000
PRIVATE TRUST OR AGENCY FUND contra 20980000
INVESTED FUNDS contra 31297627854
FEDERAL FUNDS AUTHORIZED UNALLOTTED 1869549588220
STATE HIGHWAY DEPARTMENT
SUMMARY
FINANCIAL CONDITION
The State Highway Department ended the fiscal year on June
30 1947 in excellent financial condition with cash and currently
realizable assets of 2650294391 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 721898452
For completing construction suspended contracts 45755177
Construction contracts let unrecorded
Special maintenance under contract
Special maintenance
Appropriations unallotted for Federal Aid construction other
construction and surveys administration and equipment
Purchase orders and unliquidated encumbrances
Reserves for
Replacement machinery
Emergency
Retained percentage inactive contracts
Funds to be lapsed
Matching Federal Aid accrued prior to July 1 1945 incl sur
veys 41706711
Matching Federal Aid 194546 Program
Matching Federal Aid 194647 Progam
Total
226253000
36022349
31469282
66569648
74363689
4839153
5845576
31000
100000
59518514
282474831
1095153720
2650294391
On June 30 1947 the Department also had a Sinking Fund of
10000 for paying an unpresented 1940 Highway County Refunding
Certificate of Indebtedness and held 20980000 Contractors De
posit Fund a private trust fund
The Highway Department had on June 30 1947 invested assets
Lands Buildings and Equipment 196651260
Roads and Bridges Const Cost
To Date on Completed Constr 28742834603
To Date on Construction in Progress 2358141991
Total
31297627854
The investment in roads and bridges represents the amount which
has been expended for construction since the beginning of the De
partment and under construction on this date without provision for
depreciation221
STATE HIGHWAY DEPARTMENT
AVAILABLE INCOME
The income of the Department for the year with comparison of
1946 follows
YEAR ENDED JUNE 30
1947 1946
State
Administration 80877391 69365474
Maintenance 498172889 577606666
Construction 1614472598 2016367764
Grantsinaid to Counties 481701303 481701303
Federal and W P A 646809776 245247077
Participation Other 3713820 2931040
Sales and Miscellaneous 6056713 3208597
3331804490 3396427921
State funds for construction of 1614472598 as above in
cluded 1158102500 in accordance with Resolution of 1946 General
Assembly for matching the Federal authorizations for regular sec
ondary and urban highway construction
OPERATING COST AND OUTLAY
From the 3331804490 available income for the year 11575
46563 was expended for administration maintenance and grants
inaid to counties and 1996325565 for surveys construction and
equipment outlay less construction reimbursed by State Institu
tions 3713820 a total of 3150158308 and 177932362 was
added to cash reserves making the total cash reserves 25487
77094 at June 30 1947
This 2548777094 remaining cash reserves together with
101517297 U S Vouchers for reimbursement in transit making
a total of 2650294391 represents the cash and currently realizable
assets of the Department on June 30 1947 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 3153872128 in the year just closed are
compared with those of the previous year in the statement following222
STATE HIGHWAY DEPARTMENT
YEAR ENDED JUNE 30
1947
1946
BY ACTIVITY
Administration 97362066
Maintenance 578483194
Surveys 66827361
Construction 1878278277
Equipment 51219927
Highway Refunding Certificates
State Aid to Counties for Roads 481701303
72162551
707964330
64528544
605011887
51479559
150000
481701303
Toatls 3153872128 1982998174
BY OBJECT
EXPENSE
Personal Services 323689010
17472317
84131231
74927080
Travel Expense
Supplies and Materials
Repairs
Payments to Contractors 178257858
Indemnities 9856499
Grants to Counties for Roads 481701303
Other 12488735
258148972
18194115
54124885
68219343
364764916
3397535
481701303
13277115
Total Exp Payments
1157546563 1261828184
OUTLAY
124747279
26837496
5601683
1326201
Payments to Contractors 1754610775
Equipment 51219927
Other 31982204
Less reimbursed by State Institutions 3713820
Personal Service
Travel Expense
Supplies and Materials
Repairs
68112253
16381650
24389458
2874266
556913782
51479559
869022
Total Outlay Payments 1992611745 721019990
DEBIT
Highway Refunding Certificates
Totals
Number of Employees on Payroll June 30
150000
3150158308 1982998174
1549
1572223
STATE HIGHWAY DEPARTMENT
Of the increase in expenditures of 1170873954 over last year
payments to contractors increased 1011190935 and other classes
of expenditures increased 159683019 payments to contractors in
the month of June 1947 reaching the 200000000 mark
SUSPENDED CONTRACTS
Elsewhere in this report are listed the suspended contracts with
counties amounting to 2828400 idle allotments since 1943 These
should be by arrangement with counties completed or closed out
GENERAL
The present organization of the Highway Department derives
from the Act of 1943 approved March 15 1943 repealing Act
of 1941
The Highway Department is under a 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 Director 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 in force and also a primary commercial blanket
bond on personnel covering fraud and dishonesty insurance Bank
deposits are protected by U S Securities pledged by depository
banks

ADVANCES
Advances outstanding included 72000 to three Commissioners
of the Highway Department consisting of 24000 each made De
cember 10 1946 as follows
J J Bonhan
Perm Selman
Steve C Tate 24000
24000
24000m
224
STATE HIGHWAY DEPARTMENT
The purpose of the advances was to defray expenses attending
the meeting of Association of State Highway officials at Los An
geles California December 1720 1946 approved by the Director
The trips were made and after their return they were to submit
expense accounts for reimbursements and take up the advances This
was not done On March 21 1947 the Commissioners named above
were succeeded in office by others appointed by the Governor and
confirmed by the Senate These advances are outstanding subject to
be reduced in amount by expense accounts when submitted Copies
of correspondence regarding the advances are as follows
CORRESPONDENCE
Identical letters to
June 4 1947
Mr Steve C Tate Tate Ga
Mr J J Bonhan Savannah Ga
Mr Penn Selman Summerville Ga
Dear Sir
The State Auditor has advised that all advances must be re
funded before the close of the fiscal year
According to our records you have a temporary travel advance
outstanding in the amount of 24000 You are requested to clear
this advance by June 23 1947 which is the date we will close our
books for the year
Very truly yours
H E NICHOLS
Treasurer225
STATE HIGHWAY DEPARTMENT
July 8 1947
Mr H E Nichols Treasurer
State Highway Department
Atlanta Ga
Dear Mr Nichols
Recently I received a letter from you with reference to an ex
pense account to offset the advance for the trip to Los Angeles to
attend the American Association of State Highway Officials con
ference
Before leaving the Department I submitted an expense account to
Mr Sims Garrett which I trust you will find there in the file I
spoke to Mrs Cantrell about this matter recently while in the office
since I did not find you that day If there is any further informa
tion that I can give you please let me know
With cordial good wishes I remain
Sincerely yours
signed STEVE C TATE
Mr Steve C Tate
Tate Ga
Dear Mr Tate
Receipt is acknowledged of your letter of July 8 with reference to
your expense account covering your trip to Los Angeles
We are unable to locate your expense account covering this trip
and ask that you please submit a duplicate in order that the expense
account may be placed before the proper authorities for approval
With best regards I am
Sincerely yours
H E NICHOLS
Treasurer226
STATE HIGHWAY DEPARTMENT
Mr H E Nichols Treasurer
State Highway Department
Atlanta Ga
Dear Mr Nichols
This will acknowledge your letter of the 14th
Cn my next trip to Atlanta I will drop by and clear this matter
up with you
With best wishes I am
Sincerely yours
STEVE C TATE
Thus the matter stands at this date August 20
June 5 1947
Mr H E Nichols Treasurer
State Highway Department
Atlanta Ga
Dear Sir

I have your letter of the 4th stating that it appears on your
records that I have an advance for travelling expenses of 24000
and that I should return same to the Highway Department
I have no idea of returning 24000 to the Highway Department
Before I agreed to take the trip for the Highway Board I insisted
that the Governor authorize it and the Governor did authorize and
approve the expenses The money was sent to me without any solici
tation on my part and I spent a great deal more than the 24000
that was advanced me
The matter was brought up at the Board before the trip was
made and I declined at first to make the trip but was told that as
many of the members as could go should and I was one of the last
three members that agreed at the last minute to go The money
was sent to me at Savannah and was to be applied to my expenses
on the trip and as I have stated above it was only a portion of my
expenses
Yours very truly
JOHN J BONHAN227
STATE HIGHWAY DEPARTMENT
July 14 1947
Mr John J Bonhan
Attorney at Law
Fourth Floor Commercial
Savannah Ga
Bldg
Dear Mr Bonhan
We acknowledge your letter of June 5 with reference to tempo
rary advance of 24000 issued to you in connection with your trip
to Los Angeles
The usual procedure to clear an advance of this nature would be
for you to submit an expense account showing the amount of sub
sistence incurred that is chargeable to the Highway Department
The amount of the expense account after it has been approved for
payment is then applied against the advance
We have checked our records and are unable to locate any ex
pense account submitted by you covering your expenses on this trip
If you will submit an expense account we will be glad to place it
before the proper authorities for approval In case an expense ac
count has been previously submitted by you we regret it will be
necessary to ask that a duplicate be sent to us as it has evidently
oeen misplaced
Very truly yours
H E NICHOLS
Treasurer
Mr Penn Selman has not answered the letter of June 4th re
questing the clearing of his advance
ACCOUNTING
The Highway Departments system of Accounting is adequate
for recording classifying controlling and reporting purposes and
the staff of the Accounting Department under the Treasurer and
Chief Accounting Officer are generally accurate and well versed in
their respective duties228
STATE HIGHWAY DEPARTMENT
All receipts for the period under review were properly accounted
for and expenditures were within the limits of budget approval and
supported by proper voucher except the advances above noted
Appreciation is expressed to Director John C Beasley and to
former Director George T McDonald and to Treasurer H E Nichols
and to former Treasurer Tom Wisdom and other officials and staff
of the Highway Department for the cooperation and assistance given
the State Auditors office during this examination and throughout the
year and for their diligence in following the approved budgets and
for maintaining the excellent financial condition that is reflected by
this report229
STATE HIGHWAY DEPARTMENT
BALANCES IN BANKS
JUNE 30 1947
BUDGET FUNDS
AtlantaThe Bank of Atlanta
Citizens Southern National Bank
Regular Account
Mitchell Street Office
First National Bank
Payroll
Regular
Transfer
Fulton National Bank
Regular 1
Proj ect
Decatur Branch
Peachtree Road
Candler Building
Trust Company of Georgia
Regular
Highway Planning Survey
AlbanyCitizens Southern Bank
AmericusBank of Commerce
Citizens Bank of
Ball GroundCitizens Bank
BarnesvilleFirst National Bank
BrunswickAmerican National Bank
National Bank of
Buena VistaBuena Vista Loan Savings
BufordBuford Commercial Bank
CairoCitizens Bank
CantonEtowah Bank
CarrolltonPeoples Bank
West Ga Bank Trust
CartersvilleFirst National Bank
ChipleyFarmers Merchants Bank
ClaxtonTippins Banking Co Inc
ColumbusFirst National Bank of
CorneliaCornelia Bank
DaltonBank of Dalton
DawsonBank of Terrell
DublinFarmers Merchants Bank
DudleyBank of Dudley
DuluthBank of Duluth
East PointEast Point Commercial
EatontonFarmers Merchants
EllijayBank of Ellijay
GainesvilleCitizens Bank
2500000
31292623
10000000
4358243
4371234
02053273
83858584
6676323
10000000
30000000
20372684
56643978
147910
2500000
2500000
2500000
5000000
2500000
7500000
10000000
5000000
5000000
5000000
5000000
1000000
5000000
5000000
15000000
2000000
5000000
1000000
10000000
2500000
2500000
2500000
2500000
5000000
10000000
5000000
8500000230
STATE HIGHWAY DEPARTMENT
BALANCES IN BANKS
JUNE 30 1947
BUDGET FUNDS Continued
GlennvilleCitizens Bank
GriffinCommercial Bank Trust
HawkinsvillePlanters Bank
JasperJasper Banking Co
LaGrangeCitizens Southern Bank
LincolntonFarmers State Bank
MadisonBank of Madison
McDonoughFirst National Bank
MetterMetter Banking Co
MilledgevilleMilledgeville Banking Co
MoultrieMoultrie National
NashvilleCitizens Bank
NewnanManufacturers National
OcillaFirst State Bank
QuitmanCitizens National Bank
RinggoldBank of Ringgold
RomeNational City Bank
Rome Bank Trust
SavannahCitizens Bank Trust
Citizens Southern National Bank
Savannah Bank Trust
SpartaBank of Hancock Co
SwainsboroCentral Bank
SylvesterBank of Worth County
ThomsonFirst National Bank
WaycrossFirst National Bank
WaynesboroBank of Waynesboro
First National Bank
West PointFirst National Bank
WoodstockBank of Woodstock
45000000
5000000
5000000
15000000
5000000
2500000
5000000
5000000
2500000
5000000
2500000
2500000
7500000
2500000
2500000
2500000
40000000
2500000
5000000
25000000
35000000
2500000
2500000
1000000
10000000
10000000
2500000
5000000
10000000
2500000
Total in Banks 1065774852
State Treasury of Georgia Budget
Funds for Construction for Withdrawal 1482902242
Funds to be AdjustedI 100000
1483002242
Sinking Fund
Fulton National Bank Refunding Certificate Account
Private Trust or Agency Funds
First National Bank Contractors Deposits
10000
20980000232
STATE HIGHWAY DEPARTMENT
SUMMARY OF CONSTRUCTION
PARTICIPATION AND COST
BEGINNING OF CONSTRUCTION TO JUNE 30 1947
PARTICIPATION
CLOS ED PROJECTS STATE FEDERAL 2130359 81171470 432391448 123966738 145061514 169848193 173585600 26826945 309861461 165863559 166229965 172916178 572340028 721685959 444344883 198665167 413298314 568837412 207192880 416804505 480023414 479812576 386887684 184483299 112377035 242442721 313766540 642946761 533451758 COUNTY W P A
1919 1992 2130360 87282698 634296063 118218200 141492685 158702644 170785464 21966086 237362965 162658490 198726975 154858751 315215774 168595408 51485518 18825827 1736704 6608337 6204723 9898365 159527241 546864939 978740887 234563668 54023660 63649
1920 13789817
1921 175462698
1922 44436011
1923 23156309
1924 1925 30536895 61472770
1926 22627969
1927 295948395
1928 255474660
1929 720351695
1930 733048186
1931 1131646908
1932 1519909581
1933 686045430
1934 452334931
1935 437305746
1936 509310605
1937 to 63C FlnrlpH 219161484
63038 1095307780
63039 1141239538
63040 652578712
63041 63042 601517380 829081591
ii 63043 1154709403
ii 63044 919195797
ii 63045 489198745
ii 63046 413670264
ii 63047 IECTS L947 519065337
OPEI Jur ST PRO le 30 15147586629 2202292894 17349879523 8889214366 1606564475 4640836081
10495778841 4640836081
233
STATE HIGHWAY DEPARTMENT
SUMMARY OF CONSTRUCTION
PARTICIPATION AND COST
BEGINNING OF CONSTRUCTION TO JUNE 30 1947
ALLOTMENT
TOTAL TOTAL ENCUM BALANCE
OTHER PARTICIPATION 4262711 EXPENDITURES BRANCES 4262711 TO COMPLETE

182243985 182243985
2133256 1244283465 1244283465
286620949 286620949
250000 309960508 309960508
4997442 364085174 364085174
1658082 407501916 407501916
254450 71675450 71675450
2045970 845218791 845218791
133466 584130175 584130175
8935112 1094243747 1094243747
7380882 1068203997 1068203997
11827553 2031030263 2031030263
9853199 2420044147 2420044147
2923049 1184798880 1184798880
669825925 669825925
852340764 852340764
3172610 1087928964 1087928964
72927 426427291 426427291
1512112285 1512112285
1627467675 1627467675
376706 1141912947 1141912947
988405064 988405064
1173092131 1173092131
3560918 1817512295 1817512295
2486249 2142865654 2142865654
3396171 1040925124 1040925124
1110640685 1110640685
492897 1053073641 28742834603 1053073641 28742834603
65197527
3713820 3812571189 2358141991 902593 1453526605 1453526605
68911347 32555405792 31100976594 902593
234
STATE HIGHWAY DEPARTMENT
UNRECORDED COMMITMENTS
JUNE 30 1947
FED AIDREGULAR
F 32Ct2F136
F3972Ct2
F
F
F
F
F
F
F
F
F
F
F
77
93
205
208
228
431
494
2
3
4
2
4
5
7
495D 1
537 2
538 4
2602 1
F 2650 3
F 2685 2
F 2717 3
F 2720 5
FAP 2720C 1
F 2731 4
F 2737 4
F 2737 5
2 and
BrooksLowndes
Charlton
TaylorUpson
Effingham
Terrell
Greene
Lowndes
Irwin
Quitman
Richmond
Gordon
WPHF351 5 Ct 2
HartOconee
WarrenJefferson
Wheeler
Appling
HenryNewton
HenryNewton
Clarke
Ct 2 Stewart
Stewart
Estimated Federal State
Cost Funds Funds
f 23900000 11950000 11950000
18800000 9400000 9400000
27000000 13500000 13500000
429400 214700 214700
2210000 1100000 1110000
24510000 12200000 12310000
10700000 5350000 5350000
8325000 4100000 4225000
8160000 4080000 4080000
6800000 3400000 3400000
17600000 8750000 8850000
13000000 9750000 3250000
2333200 1166600 1166600
4500000 2250000 2250000
23400000 11500000 11900000
14260000 7050000 7210000
11800000 5900000 5900000
2800000 1400000 1400000
2650000 1325000 1325000
23860000 11850000 12010000
STATE HIGHWAY DEPARTMENT
UNRECORDED COMMITMENTS
JUNE 30 1947
235
Estimated
FED AIDSECONDARY Cost
S 15 3 ThomasMitchell 5150000
S 17 4 Wayne 6350000
S 60 1 Ct 2 Ben Hill 3000000
S 85 1 JenkinsBurke 11960000
S 157 1 OglethMadison 7800000
S 182 1 Terrell 5970000
S 194 1 Tift 8895000
S 251 2 DeKalb 42500000
S 259 1 Bulloch 8500000
S 262 1 Sumter 8050000
S 525 3 Douglas 6300000
S 2610 1 Ct 2 Taylor 7170000
S 2610 2 Marion 27990000
S 2674 2 Polk 17320000
Federal State
Funds Funds
2510000 2640000
3175000 3175000
1500000 1500000
5900000 6060000
3900000 3900000
2950000 3020000
4357500 4537500
21250000 21250000
4200000 4300000
4000000 4050000
3125000 3175000
3585000 3585000
13910000 14080000
8660000 8660000
GRADE CROSSING
FAGMWPGM 180 A 1 off Haralson 10335100
10131300
203800
URBAN HIGHWAY
U
492 2 Dougherty 42630300
21315400
21315400
Totals 466958500 240705500 226253000
236
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 to
Year June 30 1947
3807469 57508443
2760969 41478298
2156295 34080861
2225120 29589360
1884071 35144651
2057360 31994745
2421762 33815645
3686104 57311799
2501648 30565146
3944811 55715288
2310844 39216613
1799886 26051092
2813509 42458778
3886535 58075154
2842390 49471218
6446557 69491174
7500000 72639021
1846278 32353053
2140625 34733837
2603040 44401097
2484441 28728302
5009745 69508171
1750000 19625353
3211399 42256758
2700132 43411395
1750000 27123879
2245399 29953942
4021623 43940609
1750000 25218406
1750000 28545280
1910187 31723926
4476664 60065918
3591778 54110951
3984139 53938426
4377421 63462302
2470922 37287241
1872087 29019500
3769062 56365808
2457403 41497956
3324161 38852765
1869015 29805417
2783397 36872057
4391862 55320322
4457307 44442529
237
STATE HIGHWAY DEPARTMENT
STATE AID TO COUNTIES FOR ROADS
Acts 1945 p 316 Amending Code 1933 Sec 921404
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
In Fiscal Jan 1 1924 to
Year June 30 1947
4219801 58082071
4234242 45636155
2310229 37999186
2161213 27096329
3165619 48445876
2631000 38853426
5107760 39233161
3301424 50992159
6096497 91985231
1809408 23784350
1988536 31626788
2380590 30057109
3424325 56415621
2361540 30474754
3090035 47911063
7500000 81869500
2757282 36147626
1750000 19929775
2479832 44484763
2650972 44327572
4575599 58822476
2989563 47256218
4625067 71463812
2812586 43516276
3759230 60971535
3104783 48268810
2952079 35953981
3725432 51871152
2866970 40910520
2661725 33234820
3224612 45427926
2694909 51402981
2258303 37590979
2910293 52251190
3759537 54077329
2507177 27920904
5786787 75478899
2252465 37771100
2319754 36902983
2732701 48088472
1750000 28924735
3106320 39670681
6465200 87381789
238
STATE HIGHWAY DEPARTMENT
STATE AID TO COUNTIES FOR ROADS
Acts 1945 p 316 Amending Code 1933 Sec 921404
STATE AID GRANTS
County
Lee
Liberty
Lincoln
Long
Lowndes
Lumpkin
Macon
Madison
Marion
McDuffie
Mclntosh
Meriwether
Miller
Mitchell
Monroe
Montgomery
Morgan
Murray
Muscogee
Newton
Oconee
Oglethorpe
Paulding
Peach
Pickens
Pierce
Pike
Polk
Pulaski
Putnam
Quitman
Rabun
Randolph
Richmond
Rockdale
Schley
Screven
Seminole
Spalding
Stephens
Stewart
Sumter
In Fiscal Jan 1 1924 to
Year June 30 1947
2686920 29329389
3699010 46791223
2160904 30545229
1929236 34996565
4685902 72036085
2286878 41393766
4827238 59770998
2991407 50106817
2333273 34276916
2394723 32174790
1785749 30306885
4339322 63056930
1750000 27494991
4882544 70453117
3975843 60124553
2317910 32662606
3038724 41135157
2007585 34690437
2707813 45375513
3529098 46208426
1782062 32341794
2855604 40955108
3230142 43931777
1750000 23677834
2820575 41009176
2310843 31693519
1839825 28432979
2231880 38767115
1962112 38388903
2624855 45110550
1750000 26136634
2032166 37277418
2173809 33437261
3804396 50166678
1821391 22340959
1750000 24728641
6054713 51705911
1939375 21850378
2195009 32482211
2010965 24939760
2005127 45853930
3859089 59782644
239
Count
Talbot
Taliaferro
Tattnall
Taylor
Telfair
Terrell
Thomas
Tift
Toombs
Towns
Treutlen
Troup
Turner
Twiggs
Union
Upson
Walker
Walton
Ware
Warren
STATE HIGHWAY DEPARTMENT
STATE AID TO COUNTIES FOR ROADS
Acts 1945 p 316 Amending Code 1933 Sec 921404
STATE AID GRANTS
Washington
Wayne
Webster
Wheeler
White
Whitfield
Wilcox
Wilkes
Wilkinson
Worth
In Fiscal Jan 1 1924 to
Year June 30 1947
3128441 48542109
1750000 22801371
3731577 60420820
3210478 47849698
4510461 62168379
2289950 37472685
5485065 75955708
2538210 40092563
3416337 48970899
1750000 27136838
2315452 30364718
3295279 54312801
2446649 34398648
2891857 41862603
1939683 35438604
2289336 40552509
3576415 47571454
3077437 47406052
4260973 67326931
2837166 39088161
6036276 63844530
3294972 54604320
1750000 25898996
2616252 44285996
1753795 29719007
2302855 32883246
3215702 42853259
2580918 43682492
2744376 43701739
4226560 59030314
481701303
6895863592
240
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1947
Contractors
Adams H Leon
Alexander S J Inc
Allen G W
American Tel Tel Co
Anderson W T
Ansley Harriet P
Appling Contractors Inc
Attaway J G Const Co
Barber Leo T
Barber Leo T Dixie Const Co
Barnett J A
Beckham E M Const Co
Betts Mrs J L
Bibb Mfg Co
Blount Geo C Son
Bowe Wm F Co
Bowen R A
Bowen Christian and Bell Co
Brown Dave L
Brown Harry
Brown E L
Brown Geo W
Bramlet J D
Brantley W B Const Co
Burke Eva
Butler J T
Byck Electric Co
Brooks Const Co
Brooks Mrs J R
Cable W H
Caddell Jackson
Calloway T G
Campbell Contracting Co
Capes W J
Carlton Contracting
Carroll M J Contr Co
Central Sand Asph Co
Chapman Brock
Childs Mary Lee
Christian Bell Co
Clark A R
Claxton James
Claxton J C
ClaussenLawrence Const Co
Cobb W L Inc
Coffee Const Co
25684
60230732
202700
8280
7551418
270000
3668060
8652336
6710772
24099198
18660
8022451
137762
33984
12442940
5953659
21815823
8996067
2031505
21453046
22000
44775
24020
2155750
18130
31612
389300
23851396
14552
22000
19570685
31250
5755000
51700
38944307
15098962
28227493
204714
30515
3046625
46413
11640
42950
15522140
00765657
79210968241
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1947
Contractors Continued
Cone Nelms
Cowan Minnie A
Cowan Mrs W L
Crane Jim
Crawford W M
Crummey Crummey
Davis Frank
Deadwyler A P
Dixie Const Co
Douglas Co Elec M Corp
Dunn Cecil H Const Co
Ellis Ethel G Executrix
Eldridge George E
Erwin A B
Erwin Mrs J I
Espy Paving Contr Co
Eubanks J E
Farmers Telephone Exch
Florence W L Const Co
Forston Daniel E
Foster R G Co
600322
19080
42445
155670
64188
25035575
17641
54290
2462680
54383
25696812
43853
35000
16080
45888
34926890
51330
46070
49427448
116110
2370949
Franklin D B 203800
Franklin Sam
32460
63350
129042
GeorgiaAlabama Paving Co 12850709
Georgia Power Co
Georgia Power Light Co
Geer C W Jr
Gibson J B Constr Co 16987755
Gober G F
Gordy Schley 4907290
Graddy Mrs F J 64320
66350
Greer D A
Greer Wright Contrs 3925584
Greer Wright Incorporated 5772384
Griffin Leo P Co 1M
Hall J H
Hammett J B
Hardaway Contracting Co
Hardman G W
Harrell R B
Harris J E
Hewitt Contracting Co
Hines E H Const Co
Hobbs Mrs Juanita
Hodges Robert Troy
Holifleld Grier
26160
17670829
148600
183100
44325
118305
31473705
16950
7800
31400242
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1947
Contractors Continued
Holland A B
Hollingsworth J W
Hudsons E A Sons
Interstate Contracting Co
Irwin County Elec Mem Corp
Ivey Const Co
Jefferson County Elec Mem Corp
Johnson Joe A
Jordan J W
KellyBradfleld Const Co
Kelly Ada
Kennedy J J
Keys J R
Kitchens R E
Lamb T D Jr
Lamar Co Elec Mem Corp
Langston H L
Ledbetter Johnson Contrs
Lee Connie
Lewis Mrs Fain C
Little H P
Logan Mrs J L
Lokey Anderson
Lokey Const Co
Lyle C M Const Co
MacDougald Const Co
MacDougaldWarren Co
Manley J D Const Co
Marion Contracting Co
Martin J E
Mason Mrs R L
Matthews W F
Mayes Contracting Co
Mayo D H
McKinney Mrs G L
McMath Hugh Const Co
Metcalf H P
Miller H A
Ming Ernest J
Mize L B
Monaghan John Inc
Moultrie A C
Mutual Tel Co
Nashville Bridge Co
Newborn John H
Newton Henry Co
1
30000
100335
32556566
10630623
84338
15115723
40088
8515
58845
1622819
15730
9373
15680
24547
17186980
105442
49680
17257365
118167
84282
3940000
59850
5453628
5217300
32421757
17681103
992720
4555391
10141038
21487
58096
116120
4440890
3294
2997
51436746
89240
60770
44670
17151
41754431
15160
32160
7015320
10000
17582201243
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1947
Contractors Continued
Co
New Winder Lumber
Nichols Contr Co
Nichols Lillian
N C St L RR Co
North Ga Elec Mem Corp
5185404
8066363
48550
6927
18411
Ocmulgee Const Co 22847474
Oconee Naval Stores 90476
Pafford H M Jr 6156972
Palmer J W 62503
Parrish Mrs L D 194400
Payne V C 20200
Peterman M F 221140
Phillips Macon 41950
E M 19580
Const Co 36229302
Phipps
Pittman
Pollard
Pollard
Ramsey
142070
49350
84695
5010
33976
136977
30000
21327
Connie
L A
G W
Ratchford R E
Royle Elec Mem Corp
Reater F W S C
Rhodes C L
Rowell H G
Rowland J H
Rozier Const Co 5177395
Rozier Mayes 324162
Satilla River Elec Mem Corp 29255
Scott Const Co 117654534
Seay Roy 697613
Shepherd W C Inc 115734250
Shinall Tate 6455480
Sims J H
Slack
Smith
Smith
Smith
Smith
Smith
Smith
Smith
Smith
Smith
Smith
238970
Searcy B 4989391
H G 27934282
22291801
9283402
20425
51300
245709
E Jack
R T
Walter
P S
A A C C and C H
Wheatley
Velpoe 185192
J H 7230
s D 93640
M UIZZIZZSZI 5792
Snapping Shoal Elec Mem Corp 128451
Somers Const Co 3751514
Southeastern Engr Corp 3927159244
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1947
Contractors Continued
Southern Bell Tel Tel Co
Southern Rwy Co
Stepp Engr Co
Strickler G L
Stephens J A
Stevens Mrs E P
Sullivan P M Jr
Sumter Co Elec Mem Corp
Sutton D J
Thomas W M
Tidwell W J Jr 12536408
82793
1629918
2599452
11885070
30000
13055
15000
6262
63350
11200
Trammell L N Const Co
Tyler R B Co
Vickers H D
Wainer Const Co
Walden John
1985400
240385
88735
27977944
5000
57890
90290
142050
30420
9493222
243690
140990
101812
441826
47440
142077
31766967
84837
46060978
Wright R H Sons 4517532
Wyant W W 74960
Wynne J E
Zeigler G D
Zeigler R E
Zeigler Wilbur
Walton Elec Mem Corp
Western Union Telegraph Co
Westbrook J R
Wheat R P
Wheatley C H
Wheeler T D
White A L
White W T
Whitley Const Co
Williams E C
Wilkes Tel Exch
Woodall M R Co Inc
Wooten D L
Wright Const Co
33022
78750
62707
Total
1722760952
Counties as Contractors
Appling
Bacon
Brooks
Chattooga
Cherokee
Clarke
1888118
227597
6732495
4988547
275118
1027500245
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1947
Counties as Contractors Contd
Clay
Cobb
Coweta
Dawson
DeKalb
Dodge
Dougherty
9878156
8858247
69308422
797040
3151625
127520
6349828
Douglas 3128922
Fannin 196530
Fulton 1626152
Gwinnett
Harris
Houston
Jackson
Macon
Meriwether
Mitchell
Murray
Muscogee
Newton
Polk
Randolph
JSchley
Seminole
Stephens
Taylor
Terrell
Thomas
Toombs
Troup
Turner
Walton
Wilkes
Total
County and W P A
Randolph PR 358 D
6
Contractors
Counties as Contractors
Co WPA
4143973
2150299
5850419
18246495
451975
3282390
6029363
8448335
343283
358226
Pauldmg 2792183
Pickens 5873354
287312
20487
975704
9898123
90000
2402847
344595
3460151
51584
1887846
1364168
4054580
8717686
1722760952
210087195
20486
1932868633
210087195
20486nnnni247
STATE
HOSPITAL
AUTHORITYWM
248
STATE HOSPITAL AUTHORITY
RECEIPTS 1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units
Administration
Transfers Other Spending Units
Sinking Fund 182766921
42831155
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
Sinking Fund
13709524
29957708
PAYMENTS
EXPENSE
Administration
Personal Services
Travel
Supplies
Communication
Repairs and elevator maintenance
Equipment
Interest on bonds
Interest on bonds Trustees fees
Insurance
666000
1105
975
500
13719
2750
20415625
137975
Budget Funds
Sinking Fund
35054175
5824629
1947
52500000
6175371
225598076 58675371
35054175
5824629
Total 269265308 99554175
673500
1115
961
300
1620035
21165
199250
272723
1221231
Total administration Bond Interest 21238649
OUTLAYS
Lands Improvements 247855
NONCOST
Bonds matured or called 206900000
CASH BALANCES JUNE 30th
4010280
12000000
83543895
Total 269265308 99554175
From Audit Report of W R Osborn Co Certified Public AccountantsSTATE HOSPITAL AUTHORITY
BALANCE SHEET
AS AT JUNE 30 1947
ASSETS
249
Current Assets
Cash in BankRevolving Account
Budget Funds
Private Trust Funds
Fixed Assets
Land and Land Improvements
Buildings
Equipment
83543895
11160
1201313
415492538
90598
83555055
416784449
500339504
LIABILITIES
Current Liabilities
Employees Withholding Tax Deductions
Surplus
Available Fund 83543895
Invested in Land Improvements Buildings
and Equipment 416784449
11160
500328344
500339504250
STATE HOSPITAL AUTHORITY
August 15 1947
Hon B E Thrasher Jr
State Hospital Authority
State of Georgia
Atlanta Ga
Dear Sir
We have made an audit of the records of the State Hospital
Authority State of Georgia for the year ended June 30 1947 and
submit herewith our report together with the relative statements
enumerated in the index on the preceding page
The State Hospital Authority a body corporate and politic was
duly created and is existing under the Act of the General Assembly
of the State of Georgia approved February 1 1939
Our examination consisted of a verification of the asset and
liability accounts at June 30 1947 and also a review and verification
of the receipts and payments for the year then ended
ASSETS
Cash on deposit 83555055 was verified by certificate received
from the depository and was as follows
Fulton National Bank Atlanta Georgia
Main Office
Revolving Fund 83555055
Land land improvements buildings and equipment are stated at
cost 416784449
LIABILITIES
Prior to June 30 1947 the entire bond issue had been paid and
we did not find a record of any liabilities at June 30 1947 except
Employees Withholding Tax Deductions 11160 for the quarter
ended June 30 1947
The Bond issue of September 1 1940 for 239000000 was paid in
full on September 1 1946 The payments were as follows251
STATE HOSPITAL AUTHORITY
Due 9141
Due 9142
Due 9143
Due 9144
Due 9145
Due 9146
Due 9147
Through
9168
4700000
4900000
5100000
5400000
5700000
5900000
6100000
Matured and Paid 9141
Matured and Paid 9142
Matured and Paid 9143
Matured and Paid 9144
Matured and Paid 9145
Matured and Paid 9146
Called and Paid 9146
201200000 Called and Paid 3146
The premiums paid on the called bonds amounted to 12250500
If these bonds had remained outstanding until maturities the in
terest payments subsequent to the dates called would have been
105060000 or 92809500 in excess of the premiums paid
Bonds numbered 1 through 147 and coupons matured and paid
prior to September 1 1944 were cremated on October 15 1945 All
other bonds and coupons were cremated on November 26 1946
A statement of Available Fund Surplus for the period under re
view is shown in Exhibit B The balance at June 30 1947 was
83543895
Respectfully submitted
W R OSBORN AND COMPANY
CERTIFIED PUBLIC ACCOUNTANTS253

STATE DIRECTOR OF HOUSING
254
STATE DIRECTOR OF HOUSING
RECEIPTS 1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
1500000
Total income receipts 1500000
CASH BALANCES JULY 1st
Budget Funds 813448
Total
1947
0
0
250000
250000
771475
2313448
1021475
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Equipment
Miscellaneous
Total expense payments
CASH BALANCES JUNE 30th
Budget Funds
Total
1286429 470807
176964 196324
8821 5000
35867 35525
17563
12376
3953
1541973
771475
707656
313819
2313448
1021475255
STATE DIRECTOR OF HOUSING
SUMMARY
FINANCIAL CONDITION
The State Director of Housing had a cash surplus of 313819
at the close of the fiscal year on June 30 1947 and reported no out
standing accounts payable
AVAILABLE INCOME
For the operation of the office of the Director of Housing the
State provided through budget allotments in the year ended June
30 1947 as provided by law 250000
OPERATING COSTS
Expenditures in the period under review were 470807 for
personal services 196324 for travel 5000 for supplies and
35525 for telephone telegraph and postage a total of 707656 of
which 250000 was from allotment funds provided and 457656
from cash on hand
The expenditure of 457656 from cash reduced the 771475
balance held at the beginning of the fiscal year on July 1 1946 to
313819 on June 30 1947 which represents surplus on this date
available for expenditure in the next fiscal period subject to budget
reapprovals
256
STATE DIRECTOR OF HOUSING
COMPARISON OF OPERATING COSTS
Operating costs for the past three years are compared as follows
YEAR ENDED JUNE 30th
Personal Services 470807
Travel Expense
Supplies
Communication Services
Publications Notices
Miscellaneous
Miscellaneous
Equipment
1947 1946 1945
1
470807 1286429 440000
196324 176964 124220
5000 8821
35525 35867 20293
17563 12070
12376
3953 25000
12376
Total 707656 1541973 621583
Number of Employees June 30
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 approvals257
SUPREME COURT258
SUPREME COURT
RECEIPTS
1946
1947
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation
Budget Balancing Adjustment Lapses
Revenues Retained
Earnings
Total income receipts
9200000
2250000
163345
11613345
9200000
259512
9459512
NONINCOME
State Revenue Collections Unfunded
2000

12500
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Equipment
CASH BALANCES JUNE 30th
1363546
31500
Totals 13010391
PAYMENTS
Budget Funds
State Revenue Collections Unfunded
9707503
2342
47762
59014
14211
1000
209043
2936016
33500
2936016
33500
12416528
10702599
2032
71034
64420
29740
38404
5850
1000
111384
Total expense payments 10040875 11026463
1369065
21000
Totals 13010391 12416528V
SUPREME COURT
CURRENT BALANCE SHEET
JUNE 30 1947
259

ASSETS
CASH ASSETS
Available Cash
In Bank
In State Treasury
LIABILITIES
142939
1256416
1399355
CASH LIABILITIES
None reported
RESERVE
For Federal Income Tax on hand
State Revenue Collections to be imbursed
into State Treasury
SURPLUS
For Future Operations Subject to Budget
Approval
9290
21000
30290
1369065
1399355260
SUPREME COURT
SUMMARY
FINANCIAL CONDITION
At the close of the fiscal year on June 30 1947 there was a
surplus of 1369065 in the accounts of the Supreme Court after
providing the necessary reserves of 9290 for U S Withholding
taxes to be remitted to the Federal Government and 21000 in reve
nue collections to be transferred to the State Treasury
REVENUE COLLECTIONS
Court Costs are collected by the Clerk and imbursed into the State
Treasury and in the year ended June 30 1947 amounted to
429000 which with 33500 collections held at the beginning of
the fiscal year made a total of 462500 to be accounted for Of
this 462500 revenue 441500 was transferred to the State Treas
ury in the year and 21000 remained on hand June 30 1947 to be
funded in the next fiscal period
AVAILABLE INCOME
State Appropriation for the Supreme Court for the year ended
June 30 1947 was 9200000 which was supplemented by 259512
income from fees for admissions and certified records and exchange
on checks making total income available with which to meet the
years operating costs 9459512
OPERATING COSTS
Expenditures in the period under review were 10702599 for
salaries and 323864 for travel supplies communication services
and other expense a total of 11026463 of which 9459512 was
from income provided and 1566951 from cash on hand
This expenditure of 1566951 from cash reduced the 2936016
balance on hand at the beginning of the fiscal period to 1369065 at
June 30 1947 and this amount will be available for expenditure
subject to budget approvals in the next fiscal year
Cost payments of 11026463 in the year just closed compare
with 10040875 for the previous fiscal year and 7956803 two
years ago261
SUPREME COURT
The Supreme Courts cost to the State for operations was in
creased by provisions of the Constitution adopted August 13 1945
which increased the number of Justices of the Supreme Court from
six to seven with salaries of each Justice increased from 700000
to 800000 per annum Senate Bill Number 219 approved February
1 1946 further increased operating costs by providing for seven
law assistants with salaries of 400000 a year to replace six
stenographers previously paid 300000 per annum
In addition to the 400000 annual salary paid to the Clerk of
the Court 258989 was paid to her in the period for fees for ad
missions and certified records From these funds however the Clerk
states that it was necessary for her to pay 88476 for personal
services and supplies to perform the work required
GENERAL
The State Treasurer is disbursing officer for salaries of Judges
and 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 accounts
of the Court were included as a part of the report of the Treasury
Department of the State
Books and records were found in good condition all known re
ceipts for the period under review were properly accounted for and
expenditures were within the limits of budget approvals and pro
visions of State law
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
year 263

COURT OF APPEALS204
COURT OF APPEALS
RECEIPTS 1946
1947
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
8400000 850000 356752 8400000 750000 343198

9606752 32500 653286 31500 9493198 34000
993482 64000
Totalg 10324038 10516680
PAYMENTS
EXPENSE
Personal Services
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
Totals
9005831
64226
50528
5275
6925
1500
132271
9266556
993482
64000
9570384
70539
49312
17450
14090
5850
1500
63788
1319
9794232
692448
30000
10324038 10516880265
COURT OF APPEALS
CURRENT BALANCE SHEET JUNE 30 1947
ASSETS
CASH ASSETS
Available Cash In Bank 141952
In State Tre Office isury 562106
In 28500
LIABILITIES
732558
CASH LIABILITIES
Accounts Payable
Edner Bennett June Salary
George Richter June Salary
W J Hammond June Salary
Vulcan Paper Co
BancroftWhitney Co
Poote and Davies Company
Atlanta Linen Service Co
20000
10000
13333
12068
1250
6000
325
RESERVES
Federal Withholding TaxOn Hand 10110
State Revenue Collections to be imbursed
into State Treasury 30000
62976
40110
SURPLUS
For Future Operations Subject to Budget
Approval
629472
732558266
COURT OF APPEALS
SUMMARY
FINANCIAL CONDITION
The accounts of the Court of Appeals reflected a surplus of
629472 at the close of the fiscal year on June 30 1947 after pro
viding the necessary reserves of 62976 to cover outstanding ac
counts payable 10110 U S Withholding taxes to be remitted to
the Federal Government and 30000 revenue collections to be trans
ferred to the State Treasury
REVENUE COLLECTIONS
Court Costs are collected by the Clerk and imbursed into the State
Treasury and in the period under review amounted to 348000
which with 64000 collections held at the beginning of the fiscal
period made a total of 412000 to be accounted for Of this 412000
revenue 382000 was transferred to the State Treasury in the year
and 30000 remained on hand June 30 1947 to be funded in the
next fiscal period
AVAILABLE INCOME
State Appropriation for the Court of Appeals for the year ended
June 30 1947 was 8400000 which was increased to 9150000
through budget balancing allotments of 750000 to meet expendi
tures authorized by law and approved on budgets and this 9150000
was supplemented by income of 343198 from fees for admission to
practice and for copying and certifying records making total income
available with which to meet the years operating cost 9493198
OPERATING COSTS
Expenditures in the period covered by this report were 957088 1
for salaries and 223848 for travel supplies communication services
and other expense a total of 9794232 which exhausted the 94
93198 income provided and reduced the cash balance of 993482
held at the beginning of the fiscal year to 692448 on June 30 1947
After providing for liquidation of outstanding accounts payable
the remaining cash balance will be available for expenditure in the
next fiscal period subject to budget approvals
Cost payments of 9794232 in the year just closed compare with
9266556 for the previous year and 8089504 two years ago267
COURT OF APPEALS
The Constitution adopted August 13 1945 provided for an in
crease in salaries of Judges of the Court of Appeals from 700000
to 800000 a year with salary payments further increased by pro
visions of Act of the General Assembly approved January 31 1946
changing the status of six stenographers to six law assistants with
salaries of 400000 per annum instead of 300000 as previously
paid
In addition to the 400000 annual salary paid to the Clerk of
the Court he was paid 343198 in the period under review for fees
for admissions and certified records However from these funds
certain expense for typing supplies etc are borne by him which
in the year just closed were 131703 for personal services 6633
for supplies 3967 for telephone telegraph and postage 2750 for
printing and 840 for miscellaneous dues and exchange a total of
145893
GENERAL
The State Treasurer is disbursing officer for salaries of Judges
and attaches of the Court of Appeals for salaries fixed by law while
the Clerk of the Court is disbursing officer for other expense pay
ments and prior to the fiscal year ended June 30 1945 the operating
accounts of the Court were included as a part of the report of the
Treasury Department of the State
Books and records were found in good condition all known re
ceipts for the period under review were properly accounted for and
expenditures were within the limits of budget approvals and pro
visions of State Law
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
vear
269
V
SUPERIOR COURTS270
SUPERIOR COURTS
RECEIPTS
1946
1947
INCOME FROM STATE REVENUE
ALLOTMENTS
a 21400000
Appropriation
Budget Balancing Adjustments Lapses 35bOUuu
Total income receipts 24950000
NONINCOME
Public Trust Accounts
Judges Retirement Fund 640L
Land Title Guaranty Fund 27104
CASH BALANCES JULY 1st
Budget Funds 1517024
Public Trust Accounts
Judges Retirement Fund IVoaw
Land Title Guaranty Fund 513491
Totals TW
PAYMENTS
EXPENSE
Personal Services 4825140
Travel
Total expense payments 25616384
CASH BALANCES JUNE 30th
850640
Budget Funds
Public Trust Accounts
Judges Retirement Fund lAl7Qc
Land Title Guaranty Fund 1
27785900
Totals I
21400000
5274360
26674360
545509
30357
850640
778281
540595
29419742
25588025
954431
26542456
982544
1323790
570952
29419742271
SUPERIOR COURTS
SUMMARY
FINANCIAL CONDITION
The Treasury Departments account for the Superior Courts of
Georgia reflected a cash surplus of 982544 at the close of the
fiscal year on June 30 1947 with no outstanding accounts payable
or other liabilities reported
AVAILABLE INCOME
State Appropriations for the Superior Courts of the State for
the year ended June 30 1947 was 21400000 which was increased
to 26674360 by allotment of 5274360 from the State Emer
gency Fund to meet expenditures approved on budgets and authorized
by law
OPERATING COSTS
From the 26674360 income provided 24465913 was expended
for salaries of Judges of the Superior Courts 1122112 for salaries
and fees of SolicitorsGeneral and 954431 for Judges travel ex
pense a total of 26542456 and 131904 remained on hand in
creasing the 850640 cash balance held at the beginning of the
fiscal year to 982544 on June 30 1947
This remaining cash balance represents the excess of funds which
have been provided through budget allotments over obligations in
curred and will be available for expenditure in the next fiscal period
subject to budget approvals
The State cost of operations of the Superior Courts in the year
ended June 30 1947 amounting to 26542456 compares with 256
16384 for the previous year ended June 30 1946 and 21382976
two years ago
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 Resolution No 6
of the General Assembly approved February 8 1946 provided for
reimbursement of travel expense of Superior Court Judges as set
out in report of examination for the previous year ended June 30
1946272
SUPERIOR COURTS
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
accounted for and expenditures were within the limits of approved
budgets and provisions of State law
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 year
273

JUDICIAL COUNCIL274
JUDICIAL COUNCIL OF GEORGIA
RECEIPTS 1946
1947
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation
Budget Balancing Adjustments
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
Totals
500000
500000
34343
534343
383973
383973
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Total expense payments
CASH BALANCES JUNE 30th
Budget Funds
Totals
99450
19753
22845
8322
150370
383973
82500
22705
2137
1800
109142
274831
534343
383973275
JUDICIAL COUNCIL OF GEORGIA
SUMMARY
INTRODUCTION
The Judicial Council of Georgia was created by Legislative Act
of February 1945 and is composed of the Chief Justice of the Su
preme Court the Chairmen 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 practice 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 have been shown previously in report of examination for
the period ended June 30 1945
AVAILABLE INCOME AND COST OF OPERATIONS
Expenditures in the year ended June 30 1947 were 82500 for
salary of Executive Secretary 22705 travel expense of members
of the Council and 3937 for telephone telegraph postage and
printing a total of 109142 which was paid from the 383973
cash balance on hand at the beginning of the fiscal year and required
no further allotment of State Funds
Cash balance of 274831 remaining at the close of the year on
June 30 1947 will be available for expenditure in the next fiscal
period subject to budget approvals
GENERAL
The State Treasurer is the disbursing officer of the Judicial
Council 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 lawm277
DEPARTMENT OF
LABOR278
DEPARTMENT OF LABOR
ADMINISTRATION
RECEIPTS 1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 2600000
Budget Balancing Adjustments Lapses 28082
Total income rei
CASH BALANCES JULY 1st
Budget Funds
Total
46998
1947
2600000
1379831
ceipts 2571918 3979831
1340
2618916 3981171
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Insurance
2302000 3230500
285175 645120
5095 2838
24056 86130
1250 14900
1250
Total Expense Payments 2617576 3980738
CASH BALANCES JUNE 30th
Budget Funds
Total
1340
433
2618916 3981171279
DEPARTMENT OF LABOR
SUMMARY
DIVISION OF ADMINISTRATION AND FACTORY INSPECTION
FINANCIAL CONDITION
The Division of Administration and Factory Inspection of the
Department of Labor ended the fiscal year June 30 1947 with a cash
surplus of 433 and reported no outstanding accounts payable or
other liabilities
AVAILABLE INCOME
State Appropriation for the operation of this Division of the
Labor Department for the year ended June 30 1947 was 2600000
which was increased to 3979831 by transfer of 1379831 from
the State Emergency Fund to meet expenditures approved on bud
gets as provided by law
OPERATING COSTS
Expenditures for the Divisions operating costs in the year ended
June 30 1947 were 3980738 which exhausted the 3979831 in
come available and reduced the 1340 cash balance on hand at the
beginning of the fiscal year to 433 on June 30 1947 and this
amount will be available for expenditure in the next fiscal period
subject to budget approvals
COMPARISON OF OPERATING COSTS
Expenditures for operating costs the past three years are com
pared in the statement following280
DEPARTMENT OF LABOR
DIVISION OF ADMINISTRATION AND FACTORY INSPECTION
YEAR ENDED JUNE 30th
1947 1946 1945
Personal Services 3230500 2302000 2291000
Travel Expense 645120 285175 437706
All Other Expense 105118 30401 34590
Total Expense 3980738 2617576 2763296
Number of Employees June 30th 11 7 8
GENERAL
The Department of Labor consists of the Division of Administra
tion 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 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 Commissioner and the staff of
the Division for the cooperation and assistance given the State
Auditors office during this examination and throughout the yearI
281
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY282
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
RECEIPTS
1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Revenues Retained
Grants from U S Government 108477204
Transfers Other Spending Units 4315636
Total income receipts
NONINCOME
Public Trust Funds
Contributions by Employers
Interest from U S Treasury
Private Trust Account
State Revenue Collections Unfunded
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Private Trust Account
State Revenue Collections Unfunded
104161568
1221683106
152485240
1780374767
2857459
3619307
7632323855
1605084
1947
201793830
5174252
196619578
1315706966
166923051
3252568569
2409835
6497541
8145917060
28305992
2857459
Total
10895900218 13056374398
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
408607
152495442
8222041
5325773
2349177
666498
3853772
941030
13106709
35250
2829394
403018
101283334 190228104
Total expense payments
NONCOST
Public Trust Funds
Unemployment Benefits 860575140
Private Trust Account 1807075675
CASH BALANCES JUNE 30th
Budget Funds 6497541
Public Trust Funds 8145917061
Private Trust Account 28305992
Revenue Collections Unfunded 2857459
494489625
3253450550
12889015
9134057453
29187973
447624
Total
10895900218 13056374398E
283
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
FUND BALANCE SHEET
JUNE 30 1947
ASSETS
OPERATING FUND
Cash Balance
LIABILITIES RESERVE SURPLUS
13017842
Accounts Payable
Reserve for
Employees Bond Purchase
Surplus for Operations Budget Fund
PUBLIC TRUST FUNDS
CONTRIBUTION AND BENEFIT FUND
ASSETS
9715556
128827
3173459
13017842
In U S Treasury
Cash in Banks and Funds in Transit
Veterans Allowance Revolving Fund
LIABILITIES
9114256205
14801248
5000000
9134057453
Unemployment Trust Funds for Georgia U S
Treasury Custodian or Trustee of Contri
bution Funds State of Georgia Trustee of
Benefit Funds for Unemployed eligibles
beneficiaries
PRIVATE TRUST FUNDS
VETERANS ALLOWANCE FUND Revolving
ASSETS
9134075453
Accounts Receivable
Due from Veterans Administration
LIABILITIES
Due U S Unemployment Trust Fund 5000000
Bank Overdraft 24316800
REVENUE ACCOUNT
ASSETS
29316800
29316800
Accounts Receivable
Due from Benefit Fund
LIABILITIES
Reserve for
Funding to State Treasury
447624
447624284
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 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 1947 was 9134057453 of which 9114256205 is held
by the U S Treasury Department 14801248 was on deposit in
bank and in transit and 5000000 had been advanced as a revolving
fund to the Veterans Allowance Fund This compares with 81459
17061 in the Fund at the end of the preceding fiscal year ended
June 30 1946 the increase of 988140392 representing the excess
of taxes or contributions over amount of benefit payments for the
year as follows
Contributions and Interest1482630017
Less
Benefits paid 494489625
Net Increase 988140392
Overpayments from benefit funds at June 30 1947 totaled 13
48400 after taking into consideration 316780 refunds collected in
the year ended June 30 1947 for benefit overpayments
FINANCIAL CONDITIONBUDGET FUND
There was a surplus of 3173459 in the Operating Fund of this
Division of the Department of Labor at the end of the fiscal year
on June 30 1947 after providing the necessary reserve of 9715556
to cover outstanding accounts payable and reserving 128827 em
ployee funds for purchase of bonds
The reserve of 128827 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 price285
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
PRIVATE TRUST FUNDS
On June 30 1947 the Veterans Allowance Fund which is handled
strictly as a private trust or agency fund for payments to veterans
was due 29316800 from the U S Veterans Administration and
offsetting liabilities consisted of 5000000 due the U S Unemploy
ment Trust Fund for revolving fund advanced and 24316800 bank
overdraft
Overpayments to veterans at June 30 1947 totaled 17772183
with 5982417 having been collected from veterans in the year
ended June 30 1947 for overpayments
REVENUE COLLECTIONS
Interest fines and penalties collected from employers in the year
just closed amounted to 2301407 which with a balance of 28
57459 on hand at the beginning of the fiscal period made a total
of 5158866 to be accounted for of which 4711242 was funded
in the State Treasury as provided by law and 447624 remained
on hand June 30 1947 to be transferred to the Treasury in the
next fiscal period
AVAILABLE INCOME FOR OPERATIONS
The income for the operation of the Employment Security Agency
of the Department of Labor is provided by U S Social Security
Board grants and for the period under review amounted to 2017
93830 From this 201793830 income 1660210 was transferred
to the State Personnel Board for the pro rata share of the cost of
the Merit System Administration and 494042 to the Department
of Revenue for expenses of collecting delinquent accounts of em
ployers for unemployment benefits leaving net income available for
the period 199619578
OPERATING COSTS
From the 199619578 available income 193228104 was ex
pended for the operating cost of the agency in the period under re
view and 6391474 remained on hand increasing the 6479541
cash balance held at the beginning of the fiscal year to 12889015
on June 30 1947 and this amount will be available for expenditure286
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
in the next fiscal period subject to budget approvals after provid
ing for liquidation of 9715556 in outstanding accounts payable
COMPARISON OF OPERATING COSTS
On November 16 1946 the State Department of Labor absorbed
the U S Department of Labor for the State of Georgia resulting
in an increased number of employees and increased operating costs
over the previous fiscal period while in the 1946 fiscal year ex
penditures showed a large increase due to expended activities of the
Department particularly the activity in connection with veterans
allowances Operating costs for the three past fiscal years are shown
in the comparative statement following
YEAR ENDED JUNE 30
1947
Personal Services 152495442
Travel Expense 8222041
Supplies and Materials 5325773
Communication Services 2349177
Heat Light Water 666498
Printing Publicity 3853772
Repairs Alterations 941030
Rents 16106709
Insurance and Bonding 35250
Equipment 2829394
Indemnities
Miscellaneous 403018
Totals 193228104
Number of Employees
at June 30th 878
1946
1945
74068786 37206630
3780177 1756062
2923127 1419609
1992397 1798461
580671 785410
3508960 1098861
733115 557803
14203191 11857009
21950 20983
2051953 704153
10400 28095
408607 173193
104283334 57406269
501
200287
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
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
Delinquent accounts are certified and collections handled by the
Department of Revenue the amount of such accounts collected in
the year ended June 30 1947 being 12897919
It is recommended that control records be set up in the benefit
payments division for daily cash collections on overpayments and
a detail of all such collections should be kept showing funds de
livered to the Cashiers office for deposit
On February 14 1947 L J Morris was paid 4500 to replace
broken sash cords in seventeen windows at 86V2 Luckie Street
N W G S E S Administrative Office The lease on this property
provides that the owners shall pay for general repairs and upkeep
of property and the above payment of 4500 should therefore be
refunded or deducted from payment of rent on this property
Books and records of the Employment Security Agency are well
kept 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 Agency
for the cooperation and assistance given the State Auditors office
during this examination and throughout the year289
DEPARTMENT OF
LAW290
DEPARTMENT OF LAW
RECEIPTS 1946
CASH BALANCES JULY 1st
Budget Funds
Total
PAYMENTS
409740
1947
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 10000000 10000000
Budget Balancing Adjustments Lapses 2996067 6373369
Transfers Other Spending Units 213750 508750
Total income receipts 13209817 16882119
225162
13619557 17107281
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
CASH BALANCES JUNE 30th
Budget Funds
Total
12037050
364389
92857
201212
524578
7773
1200
760
132616
31960
Total expense payments 13394395
225162
14982497
736487
80265
226402
287758
41482
400
1250
104708
5000
16466249
641032
13619557 17107281291

DEPARTMENT OF LAW
SUMMARY
FINANCIAL CONDITION
The Department of Law ended the fiscal year on June 30 1947
with a cash surplus of 641032 available for operations subject to
budget approvals and reported no outstanding accounts payable
AVAILABLE INCOME
State Appropriation to the Department for the year ended
June 30 1947 was 10000000 which was increased to 16373369
by transfer of 6373369 from the Emergency Fund to meet expendi
tures approved on budgets as provided by law Of the 16373369
allotted in the period 12325620 was for the regular operations
of the Department and 4047749 for expense of freight rate case
in the U S Supreme Court
Additional income of the Department was 508750 in transfers
from the Department of Revenue and the Regents of the University
System making total income available with which to meet the years
operating cost of 16882119
OPERATING COSTS
From the 16882119 income provided 16466249 was expended
for the Departments operating costs for the year of which 103
67524 was for regular operations and 6098725 was for special
cases and 415870 remained on hand increasing the 225162
cash balance held at the beginning of the fiscal period on July 1
1946 to 641032 and this amount will be available for expendi
ture in the next fiscal year subject to budget reapprovals
Included in the Departments expense for the year are the fol
lowing Special Activity costs
Turman vs Duckworth Case 500000
Cook vs Fortson Case 500000
Talmadge vs Thompson Case
K K K Case
Freight Rate Case
83861
3303144
6098725
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the state
ment following292
DEPARTMENT OF LAW
YEAR ENDED JUNE 30
1947 1946 1945
BY ACTIVITY
General Operations 10367524 9337553 8099660
Freight Rate Case 3303144 2884068 772494
Cook vs Fortson Case 500000
Talmadge vs Thompson Case 1711720
K K K Case 83861
Turman vs Duckworth Case 500000
Revenue Cases 500000 200000
Sampler vs Kendrick and
Parks Dept Case 100000
King vs Chapman Case 572774
Totals 16466249 13394395 9072154
BY OBJECT
Personal Services 14982497 12037050 8446937
Travel Expense 736487 364389 196073
Supplies 80265 92857 64155
Communication Services 226402 201212 143743
Printing Publications 287758 524578 96092
Repairs 41482 7773 8599
Rents 400 1200
Miscellaneous 5000 31960 18059
Insurance and Bonding 1250 760 1250
Equipment 104708 132616 97246
Totals 16466249 13394395 9072154
Number of Employees
at June 30th 28 30
Legislative Act approved March 25 1947 increased the salary
of the AttorneyGeneral from 600000 to 750000
GENERAL
The Cashier of the Department is bonded in the amount of
500000
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 budget approvals and supported by proper
voucher
Appreciation is expressed to the AttorneyGeneral and the staff
of the Department of Law for the cooperation and assistance given
the State Auditors office during this examination and throughout
the year293
STATE LIBRARY294
STATE LIBRARY
RECEIPTS
1946
1947
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 2700000
Budget Balancing Adjustments 1011756
Total income receipts
2700000
128875
1688244 2828875
CASH BALANCES JULY 1st
Budget Funds
Total
264582
53856
1952826 2882731
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Insurance
818226 12500 986112
13683 32469
27384 29810
8290 699328
1750 31410
1000 500
Total Expense payments
882833 1779629
OUTLAYS
Equipment
1016137
344206
CASH BALANCES JUNE 30th
Budget Funds
Total
53856
758896
1952826 2882731295
STATE LIBRARY
SUMMARY
FINANCIAL CONDITION
The State Library ended the fiscal year on June 30 1947 with
a surplus of 2818 after providing the necessary reserve of 756078
to cover outstanding accounts payable
REVENUE COLLECTIONS
Revenue collections made by this Agency as authorized by law
for the fiscal year ended June 30 1947 were 562400 Notary Public
Commissioning fees 46100 Notary Public Certificate fees and
140825 from sales of Acts Journals Court Reports etc making
a total of 749325 all of which was paid into the State Treasury
in the period under review
Act approved March 27 1947 repeals the power of the State
Librarian to commission Notaries Public for the StateatLarge
AVAILABLE INCOME
State Appropriation funds allotted through budget approvals for
operations of the Library in the year ended June 30 1947 totaled
2828875 of which 1116865 was for general operating expense
299679 for books and 1412331 for publishing court reports
OPERATING COSTS
From the 2828875 income provided 2123835 was expended by
the Library in the period under review and 705040 remained on
hand increasing the 53856 cash balance held at the beginning of
the fiscal year to 758896 on June 30 1947
The first lien on this remaining cash balance is for liquidation
of outstanding accounts payable and the remainder will be available
for expenditure in the next fiscal period subject to budget approvals
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the state
ment following
296
STATE LIBRARY
YEAR ENDED JUNE 30
1947 1946 1945
Personal Services 986112 818226 766331
Supplies Postage and
other Expense 128811 133862 81193
Publishing Court Reports 691078 732435 749035
Books for Library 317834 214447 299019
Totals 2123835 1898970 1895578
Number of Employees
at June 30th 4 5 6
Legislative Act approved March 27 1947 fixed the salary of the
State Librarian at 400000 per year
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
approvals 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 year
297
DEPARTMENT OF
MILITARY298
STATE MILITARY DEPARTMENT
RECEIPTS 1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 4800000
Budget Balancing Adjustments Lapses 2328171
Revenues Retained
Donations
Earnings Protection 240000
Transfers Other Spending Units 25000
Total income receipts
7343171
1947
4800000
4888821
1888417
230322
11807560
NONINCOME
Private Trust Accounts
2168421
CASH BALANCES JULY 1st
Budget Funds
Budget Funds Reserves for Organizations
PAYMENTS
273774
3889355
162197
3508295
Total 11506300 17646473
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Rents for National Guard Units
Insurance
Equipment
Miscellaneous
5137232
220123
625059
188201
387553
5930
99478
325
689060
10000
442216
30631
5868383
322728
529829
221935
383586
2550
453949
1457695
108274
388692
82192
Total expense payments
7835808
9819813
CASH BALANCES JUNE 30th
Budget Funds
Budget Funds Reserve for Organizations
Private Trust Accounts
162197
3508295
2555639
3102600
2168421
Total 11506300 17646473299
ASSETS
STATE MILITARY DEPARTMENT
CURRENT BALANCE SHEET
JUNE 30 1947
Cash in Banks
7826660
RESERVES AND SURPLUS
RESERVES
For Organization Funds
For Construction Funds 128th Observ Sqd
For Private Trust Co Funds
Cash Surplus for Operations
3102600
1888417
2168421
7159438
667222
7826660300
STATE MILITARY DEPARTMENT
SUMMARY
FINANCIAL CONDITION
The State Military Department ended the fiscal year on June
30 1947 with a surplus of 667222 available for operations after
providing reserves of 3102600 for National Guard Organizations
funds and 1888417 for construction funds of the 128th Observation
Squadron and held 2168421 in private trust funds for National
Guard Units on this date
AVAILABLE INCOME
State Appropriation for the Departments operations for the
year was 4800000 to which was added 4888821 from the State
Emergency Fund to meet expenditures given budget approval as
provided by law and this allotment was supplemented by 2118739
income from rents and donations making total funds made available
to the Department with which to meet the years operating costs
11807560
OPERATING COSTS
From the 11807560 available income 9819813 was expended
for the Military Departments operating cost for the year and
1987747 remained on hand increasing the 3670492 cash balance
held at the beginning of the fiscal period to 5658239 on June 30
1947
Of this 5658239 remaining cash balance 3102600 is reserved
for National Guard Organization Fund 1888417 for 128th Obser
vation Squadron construction and 667222 will be available for
regular operating expenses of the Department in the next fiscal
year subject to budget reapprovals
COMPARISON OF OPERATING COSTS
Expenditures for the operating cost of the Department for the
past three years are compared as followsSTATE MILITARY DEPARTMENT
301
YEAR ENDED JUNE 30
BY ACTIVITY
1947
Office and Administration 4295710
State Armory 1031453
Warm Springs Guard 399667
Natl Guard Organizations
Natl Guard Allowances 1457695
Camp Toccoa Caretaking 2216809
Indemnities
Selective Serv Bldg Rep 418479
9819813
BY OBJECT
Personal Service 5868383
Travel Expense 322728
Supplies 529829
Communication Service 221935
Heat Lights Water 383586
Printing 2550
Repairs 453949
Rents
Rents Natl Guard Org 1457695
InsuranceBonding 108274
Indemnities
Equipment 388692
Miscellaneous 82192
9819813
Number of Employees
at June 30 30
1946
3023210
1030820
360000
20000
689060
2712718
7835808
7835808
1945
2268317
1291007
137667
301360
1554139
250000
5802490
5137232 3887675
220123 80193
625059 526965
188201 181048
387553 317351
5930 15875
99478 27764
325
689060 301360
10000 5750
250000
442216 105915
30631 102594
5802490
26
24
In the year just closed there was an increase of 1984005 in the
Departments operating cost of which 1272500 was in administra
tive expense 768635 in National Guard Organization rents
418479 for repairs of Selective Service Building and 20300
in other expense with the caretaking of Camp Toccoa showing
a reduction of 495909 This additional cost represents an in
crease of 731151 in salaries and wages 768635 in National
Guard Organization rents and 484219 in other costs302
STATE MILITARY DEPARTMENT
Included in payments for personal services for the year are al
lowances paid to the following officers under authority of Legisla
tive Act approved March 6 1945 shown below together with re
spective salaries
S Marvin GriffinAdjutant General
Salary 7146 to 31947 332383
Rent Allowance 103600
Subsistence Allowance 36260
Alpha A Fowler JrAdj General
Salary 32247 to 63047
Rent Allowance
Subsistence Allowance
472243
128333
40000
14000
182333
P J MurrayAsst Adj General
Salary for year 360000
Rent Allowance 84000
Subsistence Allowance 50400
494400
Porter A JohnsonAide to Adj Gen
Salary for year 206400
Allowance for Commutation 72800
279200
Under authority of Code Section 861002 and Executive Order
dated January 5 1947 signed by Governor as CommanderinChief
22465 was expended for uniforms for the following officers
S Marvin Griffin Adjutant General 5110
Alpha A Fowler Jr Adjutant General 12380
Porter A Johnson Aide to Adj General 4975
22465303
STATE MILITARY DEPARTMENT
NATIONAL GUARD ORGANIZATION RESERVE FUND
The National Guard Organization Reserve Fund in which there
was a balance of 3102600 on June 30 1947 represents deposits
by and for the units which were taken into the U S Military Service
and is reserved for expenditure under budget control upon the re
turn to Georgia and reorganization of the National Guard
128TH OBSERVATION SQUADRON CONSTRUCTION FUND
This is a special fund received from donations by the City of
Atlanta and Fulton County of 1500000 each for aeronautic con
struction in 1941 less expenditures of 1111583 made to October
16 1942 These funds were for development of an air field in
Fulton County which was taken over by the U S Army with no
activity in the fund since the beginning of the war This fund has
not been previously reported and the balance of 1888417 held at
June 30 1947 is shown as income of the current period
PRIVATE TRUST FUNDS
Private Trust Fund held by the Department June 30 1947
amounted to 2168421 and represents funds belonging to the
various National Guard Companies
GENERAL
Alpha A Fowler Jr succeeded S Marvin Griffin as Adjutant
General of the State on March 19 1947
Bond of the Adjutant General is in the amount of 2500000
the Custodian of Camp Toccoa is bonded for 1000000 and the
U S Property and Disbursing Officer for 500000
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
Books and records of the Department were found in good con
dition and the Adjutant General and staff of the Military Depart
ment were cooperative during the examination and throughout the
year
304
STATE MILITARY DEPARTMENT
NATIONAL GUARD ORGANIZATION RESERVE FUND
YEAR ENDED JUNE 30 1947
Balance
NAME 7146
101 SEPARATE BATTALION
Medical Dept Det 990
118 FIELD ARTILLERY SUCCEEDED BY
118 FIELD ART BN 230 ART BN
Headquarters 60000
Reg Hq Battery 00
Band 00
Hq Bat C T 1st Bn 00
Battery B 00
Battery D 00
Battery F 00
Hq Bat C T 2nd Bn 00
Battery A 00
Battery C 00
Battery E 00
Medical Dept Det 00
179 SUCCEEDED BY
945 FIELD ARTILLERY
Regimental Hdqrs 145627
Regimental Hdqrs Batt 24750
Band 19453
Hdqrs Battery 1 Bn 35100
Service Battery 2nd Bn 11700
AntiTank Batt 1st Bn 27900
Battery A 29700
Battery B 29700
Battery C 36263
Hdqrs Battery 2nd Bn 35100
Service Battery 2nd Bn 11700
AntiTank Battery 2nd Bn 27900
Battery D 39388
Battery E 49772
Battery F 32597
Medical Dept Det 26730
Deposits
By Orgs
With
drawals
Balance
63047
1980
00 2970
00 00 60000
15660 15660 00
5040 5040 00
9360 9360 00
14400 14400 00
14400 14400 00
14400 14400 00
9360 9360 00
14400 14400 00
14400 14400 00
14400 14400 00
4860 4860 00
00 00 145627
00 00 24750
00 00 19453
00 00 35100
00 00 11700
00 00 27900
00 00 29700
00 00 29700
00 00 36263
00 00 35100
00 00 11700
00 00 27900
00 00 39388
00 00 49772
00 00 32597
00 00 26730
305
STATE MILITARY DEPARTMENT
NATIONAL GUARD ORGANIZATION RESERVE FUND
YEAR ENDED JUNE 30 1947
NAME
DIVISION UNITS
Hdqrs 30th Div1i
Hdqrs Det 30th Div
Hdqrs Det S P Troops 30th
Medical Det 30th Div
Hdqrs Co 30th Div
Military Police 30th Div
Hdqrs Co 59th Inf Brig
Hdqrs Batt 55th F A Brig
Div Hdqrs Plat Hq Co
105th Q M
Co H 105 Med Reg
Hq Co 74th F A Brigade
Co A 193rd Tank Bn
State Detachment
128th Observation Squad
Balance Deposits With Balance
7146 By Orgs drawals 63047
50000 312000 312000 50000
6750 00 00 6750
9442 00 00 9442
13832 00 00 13832
25650 00 00 25650
86922 00 00 86922
18900 00 00 18900
00 8820 8820 00
3600 00 00 3600
58030 00 00 58030
39663 00 00 39663
38700 00 00 38700
4860 00 00 4860
50400 00 50400 00

STATE ARMORY FUND
For 121st Div H Q
For 48th Div H Q
541895
406820
218300
730415
214 COAST ARTILLERY
Regimental Hdqrs
Hdqrs Battery
Band
H Q Battery C T I Bn
Battery A
Battery B
Battery C
Battery D
Hdqrs Batt C T 2nd Bn
Battery E
Battery F
Battery G
Battery H
Medical Dept Detach
75000
29700
12600
18450
77850
77843
50850
50850
15750
49950
52200
52200
52200
17880
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
75000
29700
12600
18450
77850
77843
50850
50850
15750
49950
52200
52200
52200
17880306
STATE MILITARY DEPARTMENT
NATIONAL GUARD ORGANIZATION RESERVE FUND
YEAR ENDED JUNE 30 1947
NAME
Balance
7146
121st INFANTRY
Regimental Hdqrs 120000
Regimental Hdqrs Co 60750
AntiTank Co 21600
Band 13500
Service Co 49410
Hdqrs Det 1st Bn 26925
Company A 46440
Company B 46440
Company C 127341
Company D 66768
Hdqrs Det 2nd Bn 6300
Company E 46440
Company F 46440
Company G 122069
Company H 44280
Hdqrs Det 2nd Bn 8100
Company I 72123
Company K 47520
Company L 69660
Company M 67768
Medical Dept Det 30784
101 SEPARATE BATTALION C A C
Headquarters 37500
Hdqrs Battery 18900
Battery A 00
Battery B 29250
Battery C 24600
Battery D 29250
Med Det 128th O B Squad 1800
3508295
Deposits With Balance
By Orgs drawals 63047
180000 180000 120000
00 00 60750
00 00 21600
00 00 13500
00 00 49410
00 26925 00
00 46440 00
00 00 46440
00 127341 00
00 00 66768
00 6300 00
00 46440 00
00 46440 00
00 122069 00
00 44280 00
00 8100 00
00 00 72123
00 00 47520
00 69660 00
00 00 67768
00 00 30784
00 00 37500
00 00 18900
11700 11700 00
00 00 29250
00 00 24600
00 00 29250
00 1800 00
1052000 1457695 3102600307
STATE MILITARY DEPARTMENT
ANALYSIS OF CASH BALANCE
JUNE 30 1947
OPERATING ACCOUNT
Fulton National Bank
Less Outstanding Checks
890225
No
18048
18110
18142
18143
18144
18152
18153
18155
18156
18158
18159
Amount
10
18810
2000
24730
18810
5800
5000
4920
5000
747
59200
No
18161
18165
18166
18167
18168
18169
18170
18171
18172
18173
Amount
500
26540
1200
100
5956
1000
114
3373
3693
35000
223003
Total Balance Operating Account 667222
NATIONAL GUARD ORGANIZATION FUND
Fulton National Bank
Less Outstanding Checks
No Amount No Amount
143 8100 153 26925
147 7500 154 15000
148 7500
3167625
65025
128th OBSERVATION SQUADRON CONSTRUCTION FUND
Citz and Sou Natl Bk Mitchell Street
3102600
1888417
PRIVATE TRUST FUNDS
Fulton National Bank
Total Cash Balance 7826660
2168421309
DEPARTMENT OF MILITARY
STATE DEFENSE CORPS310
STATE MILITARY DEPARTMENT
STATE DEFENSE CORPS
RECEIPTS
1946
1947
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 42000000 42000000
Budget Balancing Adjustment Lapses 19500000 24500000
Revenues Retained
Earnings Protection Services 53855 41162
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
Total
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Watei
Publications
Repairs
Rents
Insurance
Indemnities
Miscellaneous
OUTLAY
Equipment
CASH BALANCES JUNE 30th
Budget Funds
Total
22553855 17541162
3156814
13067141
4181418
953950
687116
68187
428044
767302
393483
44800
614540
304505
1260771
2939412
2939412
25710669 20480574
12416952
3800418
265905
465562
77013
762617
687336
425023
43400
46075
Total Expense Payments 21510486 18990301
83453
1406820
25710669 20480574
From Audit Report by W R Osborn Co Certified Public Accountants311
STATE MILITARY DEPARTMENT
STATE DEFENSE CORPS
September 26 1947
Honorable B E Thrasher Jr
State Defense Corps
State of Georgia
Atlanta Georgia
Sir
We have made an examination of the books of account of the
State Defense Corps State of Georgia for the year ended June 30
1947 and submit herewith our report together with the relative
statements enumerated in the index on the preceding page
Our examination consisted of verification of the receipts and pay
ments 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 1946 Of the 42000000 appropriation 24500000 lapsed and
17500000 was drawn by the custodian during the period under re
view These amounts were verified by inspection of the books in
the office of the State Treasurer Revenue retained in the amount
of 41162 represents proceeds from the sale of outlay etc and
is included as shown by the books without direct verification Pay
ments for the period under review for expense and outlay amounted
to 19073754 and were verified by comparison of paid checks with
cash book entries and the vouchers therefor with supporting data
were inspected
An analysis of payments for expense in the amount of 189
90301 is shown in Schedule No 1 There were no refunds recorded
from the City of Atlanta and the City of Savannah as shown in
prior years An analysis of personal services 12416952 and
travel expenses 3800418 as prepared by an employee of the State
Auditors office is included as Schedule No 2 without a detailed
verification by us312
MILITARY DEPARTMENT
STATE DEFENSE CORPS
Payments for outlay in the amount of 83453 are detailed in
Schedule No 3
An analysis of payments by departments for the period under
review is presented in Schedule No 4 This information was com
piled 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 1947 in the amount of 1386820
are detailed in Schedule No 5 Cash on demand deposit was verified
by direct communication with the Trust Company of Georgia At
lanta Georgia the depository Cash on hand in the State Treasurers
office 20000 was verified by count
Respectively submitted
W R OSBORN AND COMPANY
CERTIFIED PUBLIC ACCOUNTANTSSTATE MILITARY DEPARTMENT
STATE DEFENSE CORPS
ANALYSIS OF PAYMENTS BY DEPARTMENTS
FOR THE YEAR ENDED JUNE 30 1947
313
CLASSIFICATION
Georgia
Citizens
Council
Personal Services 3242278
Travel Expenses 512036
Supplies 120091
Communications 229531
Heat Light and Power 00
Publications and Printing 639992
Repairs and Alterations 64924
Rents 366550
Miscellaneous 28583
Insurance and Bonding 00
Total Expense 5203985
OUTLAY
Equipment 46871
Payment for Revenue
Retained 00
46871
Total 5250856
Georgia
State
Guards
7245550
2661307
143054
198853
77013
122625
622412
58473
17492
43400
29857
1250
Surplus
Property
Division
1929124
627075
2760
37178
00
00
00
00
00
00
Total
12416952
3800418
265905
465562
77013
762617
687336
425023
46075
43400
11190179 2596137 18990301
5475
00
82203
1250
31107 5475 83453
11221286 2601612 19073754315
MILK CONTROL
BOARD316
MILK CONTROL BOARD
RECEIPTS 1946 1947
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriations 4600000 4600000
Budget Balancing Adjustments Lapses 640768 1126327
Total income receipts 5240768 3473673
NONINCOME
State Revenue Collections Unfunded 797 54357
CASH BALANCES JULY 1st
Budget Funds 47847 1467063
State Revenue Collections Unfunded 372210 371413
Total 5660028 5366506
PAYMENTS
EXPENSE
Personal Services 2566984 3005034
Travel 950486 995193
Supplies Materials 21825 36840
Communication 148537 205721
Publications 76833 612478
Repairs 1250
Rents 33000 32250
Insurance 6000 6560
Equipment 16337
Miscellaneous 300 300
Total expense payments 3821552 4894376
CASH BALANCES JUNE 30th
Budget Funds 1467063 46360
State Revenue Collections Unfunded 371413 425770
Total 5660028 5366506317
MILK CONTROL BOARD
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
CASH ASSETS
Cash in Bank
Revenue Collection Account
Budget Funds 38360
Petty Cash 8000
Total Assets
LIABILITIES RESERVES SURPLUS
LIABILITIES
None reported
RESERVE
For fees to be funded into State Treasury
SURPLUS JUNE 30 1947
For Operations Subject to Budget Approvals
425770
46360
472130
425770
46360
472130318
MILK CONTROL BOARD
SUMMARY
FINANCIAL CONDITION
The Milk Control Board ended the fiscal year on June 30 1947
with a surplus of 46360 and reported no outstanding accounts
payable or other liabilities
REVENUE COLLECTIONS
In the year ended June 30 1947 the Board collected from li
censes and fees levied against Milk Producers Milk Distributors
Milk ProducersDistributors and Milk Stores as provided by law
5714009 which with 371413 revenue funds on hand at the be
ginning of the period made a total of 6085422 to be accounted for
of which 5659652 was transferred to the State Treasury and
425770 remained on hand June 30 1947 to be paid into the Treas
ury in the next fiscal year
AVAILABLE INCOME
State Appropriation for the operation of the Milk Control Board
for the year ended June 30 1947 was 46000 However expendi
tures were held below the amount of the appropriation plus cash on
hand and 1126327 was lapsed to the State General Fund as pro
vided by law leaving net allotment for the year 3473673
OPERATING COSTS
Expenditures by the Board for the years operations were 48
94376 which exhausted the 3473673 available income and re
duced the 1467063 cash balance held at the beginning of the year
to 46360 on June 30 1947 and this amount will be available for
expenditure in the next fiscal period subject to budget approvals
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the state
ment following
m319
MILK CONTROL BOARD
YEAR ENDED JUNE 30
1947
1946
1945
Personal Services 3005034
Travel Expense 995193
Supplies 36840
Communication Services 205721
Printing Publications 612478
Rents 32250
Repairs
Insurance Bonding
Equipment
Miscellaneous
Totals
6560
300
2566984 2319621
950486 718742
21825 17639
148537 140994
76833 17505
33000 29500
1250 1850
6000 6377
16337
300 200
4894376 3821552 3252428
Number of Employees June 30th
12
14
13
Of the 10 72824 increase in expenditures the past year 438050
was for increased salary payments and 535645 in printing and
publicity costs for advertising campaign given budget approval the
remaining 99129 being in travel and other expense
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 well kept all known receipts
for the period under review were properly accounted for and ex
penditures were within the limits of budget approvals and supported
by proper voucher
Appreciation is expressed to the Director and staff of the Board
for the cooperation and assistance given the State Auditors office
during this examination and throughout the yearA3321
SUPERVISING INSPECTOR
OF
NAVAL STORES322
SUPERVISING INSPECTOR OF NAVAL STORES
RECEIPTS 1946 1947
INCOME PROM STATE REVENUE
ALLOTMENTS
Appropriation 360000 360000
Budget Balancing Adjustments Lapses 360000 360000
Total income receipts1
323
OIL AND GAS COMMISSION324
OIL AND GAS COMMISSION
RECEIPTS 1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
Total income receipts
CASH BALANCE JULY 1st
Budget Funds
Total
690029
1947
563579
563579
126450
616416
616416
80269
696685
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Insurance
Miscellaneous
Total expense payments
CASH BALANCE JUNE 30th
Budget Funds
Total
463316
76068
32118
11926
25082
1250
517849
83864
4822
8831
1500
1250
2040
609760
80269
620156
76529
690029
696685325
OIL AND GAS COMMISSION
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
CASH ASSETS
Available Cash
LIABILITIES
CASH LIABILITIES
June Expenses
SURPLUS
Available for future operations subject to Bud
get Approval
76529
50514
26015
76529326
OIL AND GAS COMMISSION
SUMMARY
FINANCIAL CONDITION
The Oil and Gas Commission of Georgia ended the fiscal year
on June 30 1947 with a surplus of 26015 after providing the
necessary reserve of 50514 to cover outstanding accounts payable
REVENUE COLLECTIONS
As a revenuecollecting agency the Commission collected in the
year ended June 30 1947 5000 from licenses to drill wells all of
which was transferred to the State Treasury within the period under
review
AVAILABLE INCOME
Available income for the year was 616416 and was provided
by the State by allotment of funds through budget approvals as
provided by law
OPERATING COSTS
Expenditures for operating costs in the period under review
were 620156 which exhausted the 616416 income provided and
reduced the 80269 cash balance held at the beginning of the fiscal
year to 76529 on June 30 1947
The first lien on this remaining cash balance is for liquidation
of outstanding accounts payable and the remainder will be available
for expenditure in the next fiscal period subject to budget ap
provals
COMPARISON OF OPERATING COSTS
The Commissions operating costs for the past two years are
compared as follows
327
OIL AND GAS COMMISSION
YEAR ENDED JUNE 30th
EXPENDITURES
Personal Services
Travel Expense
j Supplies Materials
Communication Services
Printing Publicity
Insurance Bonding
Miscellaneous
1947 1946
517849 463316
83864 76068
4822 32118
8831 11926
1500 25082
1250 1250
2040
Totals
620156
609760
GENERAL
The Oil and Gas Commision of Georgia was created by Act of
the General Assembly in 1945 and organized in May 1945 with
election of G M Bazemore as Chairman and C W Deming as
Director
The State Treasurer is disbursing officer for the Commission
and accounts were found in good condition with all funds properly
accounted for and expenditures within the limits of budget approvals
and provisions of State Law
Number of Employees June 30thM
329
OLD CAPITOL
MILLEDGEVILLE
REBUILDING COMMITTEE

330
OLD CAPITOL REBUILDING MILLEDGEVILLE
RECEIPTS
1946
1947
INCOME FROM STATE REVENUE
ALLOTMENTS
Revenues Retained
Interest on Investment
Total Income Receipts
4375
4375
CASH BALANCES JULY 1st Budget Funds 1688541 1272184

Total 1692916 1272184

PAYMENTS EXPENSE Personal Services 363500 54075 182500
Travel 13860
Supplies Materials 300
Communication 385

Total Expense Payments 417575 1249 1908 197045
OUTLAY Lands Buildings Supplies Materials
Communication
Equipment

Total Outlay Payments
3157
CASH BALANCE JUNE 30th
Budget Funds
Total
1272184
1692916
1075139
1272184
From audit report of W R Osborn Co Certified Public Accountants331
SUMMARY
September 26 1947
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 1947 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 and B E
Thrasher Jr Treasurer 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 up to December 31 1946 at which time the
special investigator resigned and the activities were suspended The
fund has therefore been inactive since that date
In Exhibit A is presented a statement of receipts and payments
for the year ended June 30 1947 and a comparison with payments
for similar expenses for the year ended June 30 1946 An analysis
of payments for expenses and outlay is set forth in Schedule No 1
Personal Services and Travel Expenses in Schedule No 2 and cash
balance in Schedule No 3
Our examination consisted of a verification of the receipts and
payments for the period under review The cash on demand deposit
1075139 was verified by direct communication with the First
National Bank of Atlanta Georgia the depository and was secured
at June 30 1947 by 6000000 in U S Treasury li2 Notes due
September 30 1948 On July 5 1947 6000000 U S Treasury
2 Notes were substituted and are held by the Trust Department
of the First National Bank of Atlanta Georgia
Respectfully submitted
W R OSBORN AND COMPANY
CERTIFIED PUBLIC ACCOUNTANTS333
BOARD OF PARDONS AND PAROLES334
STATE BOARD OF PARDONS AND PAROLES
RECEIPTS 1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation
Budget Balancing Adjustments 9764771
Total Income Receipts
CASH BALANCES JULY 1st
Budget Funds
1947
9920810
9764771
196635
9920810
201653
Total 9961406 10122463
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total Expense Payments
CASH BALANCES JUNE 30th
Budget Funds
Total
7056925 7303587
2010543 2223832
62207 58843
188071 192458
60842 77624
60690 8620
27475 13449
20000 20000
272451 139198
549 264

9759753 10037875
201653
84588
9961406 10122463335
STATE BOARD OF PARDONS AND PAROLES
CURRENT BALANCE SHEET
JUNE 30 1947
Cash in Bank
ASSETS
84588
LIABILITIES SURPLUS
LIABILITIES
Accounts Payable
Community Planning Board 200
Remington Rand Inc 12130
Knight Bros Paper Co 2290 14620
SURPLUS
69968
For Operation
84588
SUMMARY
FINANCIAL CONDITION
The State Board of Pardons and Paroles ended the fiscal year
on June 30 1947 with a surplus of 69968 after providing the
necessary reserve of 14620 to cover outstanding accounts payable
AVAILABLE INCOME
Income of the Board for the year ended June 30 1947 was
9920810 and was provided by the State by allotment of funds
through budget approvals
OPERATING COSTS
Expenditures for operations in the period under review were
10037875 which exhausted the 9920810 income provided and
reduced the 201653 cash balance held at the beginning of the
fiscal year to 84588 at the close on June 30 1947
The first lien on this remaining cash balance is for liquidation of
146 20 in outstanding accounts payable and the remainder will be
available for expenditure in the next fiscal period subject to bud
get approvals336
STATE BOARD OF PARDONS AND PAROLES
COMPARISON OF OPERATING COSTS
The Boards expenditures for operating costs for the past three
years are compared as follows
YEAR ENDED JUNE 30th
EXPENDITURES
1947
Personal Services 7303587
Travel Expense 2223832
Supplies Materials 58843
Communication Services 192458
Printing Publicity 77624
Repairs 8620
Rents 13449
Insurance Bonding 20000
Miscellaneous 264
Equipment 139198
Totals 10037875
Number of Employees June 30 27
1946
9759753
1945
7056925 7017950
2010543 2106794
62207 55052
188071 156167
60842 187210
60690 5010
27475 28225
20000 20000
549 10400
272451 51091
9637899
30
30
GENERAL
Official bonds are on file in the amount of 1000000 for the
Treasurer and each member of the Board
Mr M H Doyle Treasurer of the Board also serves as treasurer
of the Administrative Office of the Department of Correction and
the Departments Institutions Division receiving parttime com
pensation from the three offices making an aggregate 532000
salary for the year ended June 30 1947
Books and records of the Board of Pardons and Paroles are well
kept 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 Board
for the cooperation and assistance given the State Auditors office
during this examination and throughout the year337
DEPARTMENT OF PARKS338
DEPARTMENT OF PARKS
RECEIPTS
1946
1947
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
Revenues Retained
Earnings Recreational Services
Total Income Receipts
3500000
28594762
2179351
3500000
30470060
3694915
34274113 37664975
CASH BALANCES JULY 1st
Budget Funds
Total
PAYMENTS
4926927
16820840
39201040 54485815
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Equipment
Miscellaneous
Total Expense Payments
3937647 4634945
481303 442505
863046 424517
111373 146703
67056 85199
1276221 1781013
893693 410458
4500 35420
16700 130798
400000
1232930 3150797
9203 11228
8893672 11653583
OUTLAYS
Lands Impiovements
Contracts
Equipment
13486528
26645081
200126
Total Outlay Payments 13486528 26845207
CASH BALANCES JUNE 30th
Budget Funds
Total
16820840
15987025
39201040 54485815339
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
CASH ASSETS
Regular Accounts
In Bank 5975525
In State TreasuryJ 10000000
Petty Cash 11500
Individual ParksConcession Accounts
A H Stephens Park 2810
Franklin D Roosevelt Park 183869
Indian Springs State Park 19271
Laura S Walker Park 47777
Little Ocmulgee Park 5295
Magnolia Springs Park 30751
State Capitol Cafe 22840
Vogel Park 38549
Individual ParksTrust Funds With
holding Tax
Crooked River Park 960
Magnolia Springs Park 5760
Vogel Park 15100
LIABILITIES RESERVES SURPLUS
CASH LIABILITIES
Accounts PayableCurrent
RESERVES
For Purchase Orders Outstanding
For Contracts to Mature
Trust FundsWithholding Tax
15987025
274064
21820
16282909
101575
9463358
4493762
21820
13978940
SURPLUS
For Operations Subject to Budget Ap
proval
2202394
16282909340
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
SUMMARY
FINANCIAL CONDITION
The Department of Parks Historical Sites and Monuments ended
the fiscal year on June 30 1947 with a surplus of 2202394 avail
able for operations subject to budget approvals after providing the
necessary reserves of 101575 to cover outstanding accounts pay
able 9463358 for outstanding purchase orders 4493762 for
completion of unmatured contracts and 21820 Withholding Taxes
to be remitted to the U S Government
AVAILABLE INCOME
State Appropriation for the operation of the Department for the
year ended June 30 1947 was 3500000 which was increased to
33970060 by transfers from the State Emergency Fund to meet
expenditures given budget approvals of 5216590 for operations
and 25253470 for expansion and improvements
Supplementing the 33970060 allotment of State funds was
3083472 received from earnings from State Parks and Concessions
and 611443 from sales of timber forest products and other sources
making total income available for the fiscal year 37664975
OPERATING COSTS
Expenditures for the general operating expense of the Depart
ment in the year ended June 30 1947 were 11653583 and 268
45207 was paid for new equipment land buildings and permanent
improvements a total of 38498790 which exhausted the 376
64975 available income and reduced the 16820840 cash balance
held at the beginning of the fiscal period to 15987025 on June
30 1947 the first lien on which is for liquidation of outstanding ac
counts payable and purchase orders the remainder being surplus
available for future operations subject to budget approvals
COMPARISON OF OPERATING COSTS
Expenditures by the Department for the past three years are
compared in the statement following341
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
YEAR ENDED JUNE 30th
1947
1946
1945
EXPENSE
Personal Services 4634945
Travel Expense 442505
Supplies and Materials 424517
Communication Services 146703
Heat Light Power Water 85199
Printing Publicity 1781013
Repairs 410458
Rents 35420
Insurance and Bonding 130798
Indemnities 400000
Equipment 3150797
Miscellaneous 11228
Total Expense Payments11653583 8893672
3937647 2869973
481303 259924
863046 267124
111373 73358
67056 58920
1276221 70973
893693 263275
4500
16700 18330
1232930 147715
9203 6038
OUTLAY
Land Buildings Permanent Improve
ments Equipment 26845207 13486528
Total Cost Payments38498790 22380200
Number of Employees at June 30th 30
4035630
3568534
7604164
25
Of the 16118590 increase in cost payments the past year 133
58679 was in outlay costs for land buildings permanent improve
ments and equipment in developing the State Parks and Sites
GENERAL
Charlie Morgan succeeded H Ward Harrison as Director of the
Department on March 24 1947
The Director is bonded in the amount of 1000000 the Cashier
of the Department for 500000 and the Superintendents at the
State Parks in varying amounts from 200000 to 500000342
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
All concessions at Parks now are operated by the State with
Superintendent being paid a salary from regular operating funds
with the exception of Walasiki Inn at Vogel Park which is leased
for twenty per cent 20 of gross receipts Activities at each of
the parks have been checked and report of each individual park
together with comments relating thereto are shown in the within
report pages 13 through 49 Under the present plan it is evident
that the State will receive more revenue from operation of the
parks than under the percentage lease agreements previously made
by the State
Records of the individual Parks were found in bad condition
Receipts were not properly recorded swim fees boat rentals and
such items have not been separated from concession sales and it
was impossible to verify receipts paid in by the many visitors In
order to mprove these conditions it is recommended that the Parks
Department send a man to each park to help the Superintendent set
up proper record system to be recommended by the State Auditor
and to revisit the Park at intervals to assist the Superintendent in
keeping his records and making proper monthly reports to the De
partment It is also recommended that when a Superintendent or
Manager is changed at any of the Parks that an accurate inventory
be taken of all property and equipment being transferred to the
new Manager
All regular employees at the individual Parks should be paid
from the Department Account Atlanta Office and not by the Super
intendents from the Concession Accounts day laborers could be
paid from the Concession Account and payroll submitted to the
Department for reimbursement
All recorded receipts for the period under review have been
accounted for and expenditures for the period were within the
limits of budget approvals and supported by proper voucher
Appreciation is expressed to the officials and staff of the De
partment for the cooperation and assistance given the State Auditors
office during this examination and throughout the year343
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
A H STEPHENS MEMORIAL STATE PARK
STATEMENT OP RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1947
RECEIPTS
INCOME
Admissions Liberty Hall
Swimming Receipts 35160
Less Commission to Supt to March
31 1947 6902
Vending Machines
Sales Concessions
Post Cards
Transfers to Dept of Parks W T
Fowler Supt
Camp Stephens R D A Area June
1947
Cabin Rentals
Boats Rentals
Transfers to Dept of Parks R T
Reid Supt
BALANCE JULY 1 1946
33145
28258
13615
7445
3336
36202
3900
85799
113691
40102
23624
11414
35202
23788
PAYMENTS
EXPENSE Personal Service Life Guard Labor Camp Stephens 4500 7850 12350

Supplies Postage Freight on Equipment 5955 111 2562
BALANCE JUNE 30 1947 Peoples Bank W T Fowler Supt
20978
20978
2810
23788
This park area has been under the management of W T Fowler
Superintendent on a salary basis with an additional per cent of
swimming receipts going to the Superintendent for the period through
March 31 1947
The Camp Stephens Area was leased out for the 1946 season
but is operated by R T Reid as Superintendent for the 1947 season
on a salary basis344
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
CROOKED RIVER STATE PARK SANTA MARL4
STATEMENT OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1947
RECEIPTS
INCOME
Cabin Rentals 221275
Concession Sales 34260
Less Purchases 24885 9375
Vending Machines Net 1795
Miscellaneous 111 232556
Transfers to Department of Parks 203678
28878
NONINCOME
Withholding Tax U S 960
29838
PAYMENTS
EXPENSE
Personal Services 16300
Supplies 8641
Communication Postage 143
Telephone 494
Lights 1151
Freight and Express 2149
28878
BALANCE JUNE 30 1947
Trust FundIncome Tax to be remitted 960
29838
This Park under management of E L Hall Superintendent on
a salary basis Expense of operations except Superintendents sal
ary paid from Receipts and balance transferred to the Department
of Parks345
DEPARTMENT OP PARKS HISTORICAL SITES AND MONUMENTS
FRANKLIN D ROOSEVELT MEMORIAL PARK PINE MOUNTAIN
STATEMENT OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1947
RECEIPTS
INCOME
July 1 1946 May 15 1947 Lease
Agreement
Rents Tavern and Cabins
Sale of Meals Tavern
Vending Machines Juke and Ball
Swimming Pool
R D Area
Less to Concessionaire
75 Rents and Sales
95 Swimming Pool R D Area
Net to State
May 16 1947 June 30 1947 State
Operated
Sales Concessions
Meals Tavern 260992
Meals R D Area 239225
Swimming Poolincl swimming 308176
Lake Delano Areaincl boat rent 63737
872130
585880
522475
738598
125850
350548
225375
1962846

1040192
547127
Vending Machines Net
Rents
Tavern Rooms and Cabins 128200
R D Area 180330
Transfers to Department of Parks by
Mrs J D Wilkes Leasee
by J D Wilkes Superintendent
BALANCE JULY 1 1946
Due by Leasee for June 1946
286250
28505
308530
448807
83818
375527
623285
998812
532625
86200
552387346
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
FRANKLIN D ROOSEVELT MEMORIAL PARK PINE MOUNTAIN
STATEMENT OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1947
PAYMENTS
EXPENSE May 16 1947June 30 1947
Personal Services Supplies 225527 103809 2098 10065 9131 13462 4426
CommunicationPostage Telephone Lights and Power Repairs Miscellaneous Freight Express and Drayage Outside Laundry

BALANCE JUNE 30 1947 368518
Balance due from Mrs J D Wilkes under lease agreement Balance on hand J D Wilkes Supt 12920 170949
183569
552387
This Park was leased to Mrs J D Wilkes for 25 of gross
receipts from the Tavern and Cottages and 5 of gross receipts
from the Recreational Demonstration Area through May 15 1947
and the Park has since that date been operated by the State under
the management of J D Wilkes Superintendent Mrs Wilkes
written contract did not include the swimming pool Lake Delano
nor the concession at either place However the swimming pool
was operated under the same terms as provided for in the contract
covering the recreational demonstration area The Superintendent
stated that the concessions at Lake Delano to May 16 1947 had been
given him as part of his salary with the understanding that cer
tain expenses incident to the whole park area would be paid from
the income from this concession
In reporting gross receipts at the Tavern the net figure from
amusement machines was shown rather than the gross amount
taken from the machines The 50 7c paid to the owner of the ma
chines is part of the expense of operations and the State is entitled
to a percentage of the gross income The leasee Mrs J D Wilkes
owes the State a balance of 12920 representing 25 of the amount
so omitted from the gross receipts reported347
From the records presented for the period since May 16 1947
it was impossible to determine accurately what profit if any has
been made on the concession sales at this Park or at the swimming
pool the receipts included sale of swim tickets as well as concession
sales and at Lake Delano the receipts include boat rentals as well
as sales from concessions No effort was made to keep these items
separate Merchandise bought for resale includes items for all con
cessions and food to be prepared for sale at the Tavern and R D
Area
The expense of 368518 shown represents operating expense at
the Park for the period since May 16 1947 but does not include
Superintendents salaryIB
B5P
348
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
HARD LABOR CREEK STATE PARK
STATEMENT OF RECEIPTS AND PAYMENTS
MAY 16 1947 JUNE 30 1947
RECEIPTS
INCOME
Concession Sales 24508
Less Purchases 25533 1025
Cabin Rentals and Group Camps 141011
Swimming Fees 25820
Fishing Permits 32900
Boat Rentals 18125
Lake Rutledge Inn Net 10 of
Sales 5187
Transfers to Department of Parks
222018
111927
110091
PAYMENTS
EXPENSE
Personal Services Other than Supt
Supplies
Communication
Lights Power less refund of 1026
Freight on Equipment
90695
6753
902
5901
5840
110091
Note This Park was leased to Mr T D Carter for 100 but the
agreement was terminated May 16 1947 and Mr Carter contracted
to operate the Park on a salary basis paying all operating expense
from receipts and transferring the balance to the Department of
Parks Mr Carters salary was paid from the Departments regular
maintenance fund
Profits from concession sales are in the inventory on hand at
June 30 1947349
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
INDIAN SPRINGS STATE PARK
STATEMENT OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1947
RECEIPTS
INCOME
To May 16 1947
Gross Receipts
Concession Sales
Swimming
Vending and Amusement Machines
Less 90 to Concessionaire
May 16 1947 to June 30 1947
Concession Sales 134968
Less Purchases for Sale 98396
Bath House Receipts
Vending and Amusement Machines
Net
Sale Frosted Malted MilksNet
Miscellaneous
Transfers to Department of Parks
BALANCE JULY 1 1946
Due by Concessionaire for Month of
June 1946
303361 52800 256651
612812 551532 61280
36572 23992
63492 9439 12646 146141
132582
74839
34002
108S41
PAYMENTS
EXPENSE May 16 1947June 30 1947
Personal Services
To Manager Swimming Pool
Labor
Supplies
Lights
Laundry
BALANCE JUNE 30 1947
Due by Supt for June 1947
22092
45760
67852
13797
6571
1350
89570
19271
108841350
Note The concessions at this Park were leased to V W Cole for
10 of all gross receipts however on May 16 1947 the lease agree
ment was terminated and Mr Cole contracted to manage the Park
on a salary basis paying expense from receipts except his own
salary and transferring the balance to the Department of Parks
This last contract was terminated June 30 1947 and Mr Coles
salary paid through July 15 147 The balance of 19271 was trans
ferred to the Department July 1947
n351
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
LAURA S WALKER STATE PARK
STATEMENT OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1947
RECEIPTS
INCOME
Concessions
Purchases
Sales 306941
199600
107341
Cabins Rentals
Swimming
Boat Rentals
Fishing Permits
Vending Machines
Electricity Sales
Transfers to Department of Parks
BALANCE JULY 1 1946
60000
17780
27381
102050
54700
8904
378156
200000
178156
23270
201426
PAYMENTS
EXPENSE
Personal Services
Supplies
Ice
Other
Repairs
Buildings
Truck
Pump
BALANCE JUNE 30 1947
First National Bank in Waycross
11500
256
121650
11756
6955
9058
4230
20243
153649
47777
201426
Note Park operated under management of J E Thomas on
salary basis352
DEPARTMENT OP PARKS HISTORICAL SITES AND MONUMENTS
LITTLE OCMULGEE STATE PARK
STATEMENT OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1947
RECEIPTS
INCOME
Concessions Sales 245255
Less Purchases 171860
73395
Less 13 Profits to March 31 to
Supt 19249 54146
Vending Machines
Gross Receipts 54800
Less 10 to March 31 to Supt 4200
Less 50 to owner 25300 25300
Cabin Rentals 103000
Less 13 to March 31 to Supt 26831 76169
Fishing Permits 56950
Club House Rental 6000
House Rent 18000
236565
Transfer to Department of Parks 202611
33954
BALANCE JULY 1 1946 7597
41551
PAYMENTS
EXPENSE
Personal Services Labor 8600
Supplies 3833
Communication Telephone 3265
Furnishing Lights 12009
Repairs Building 3825
Rent Drink Cooler 2250
Equipment Boat Paddles 2160
Express 294
Exchange 20 36256353
BALANCE JUNE 30 1947
Merchant and Citizens Bank of McRae
Add Errordeposit Jan 4 1947
Petty Cash
2195
100
3000
5295
41551
Note This Park is under the management of Lee Wilcox who re
ceived a certain percentage of the receipts from each concession as
part of his salary through March 1947 after that he was paid a
salary only and from the Departments regular fund354
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
MAGNOLIA SPRINGS STATE PARK
STATEMENT OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1947
RECEIPTS
INCOME
1946 Season
Concession Sales 191163
Less Purchases 99554
Gross Profit 91609
Less 80 Gross Profit to Conces
sionaire 73288
States 20 18321
Fishing Permits 7200
1947 Season May and June
Receipts Bath House Including
swimming 209640
Less purchases for sale 87705 121935
Fishing Permits 12350
Amusement MachineNet 10000
169806
Transfers to Department of Parks
1946 Receipts 25521
144285
NONINCOME
U S Withholding Tax 5760
150045
PAYMENTS
EXPENSE
Personal Services Labor 99350
Supplies 11807
Lights and Power 1977
Miscellaneous 400 113534
BALANCE JUNE 30 1947
Bank of Millen 30030
Cash on Handor due by Supt
Regular Account 721
Trust Fund U S Tax 5760 36511
150045
BTfc
355
Note The concessions at this Park were leased to Mrs Roy L
Warren for 20 of gross profits for the 1946 season
The Park and Concessions are now under the management of
Carey Averett Superintendent on a salary basis expense of opera
tion except Superintendents salary to be paid from receipts and
balance to be transferred to Department of Parks No funds had
been transferred to the Department by Mr Averett at June 30 1947
Records were not properly kept receipts were not shown by
source but shown from bath houses which includes swimming
concession sales and fishing permits Some of the payments were
made by check and some were made from cash on hand it is recom
mended that all payments be made by check and properly recorded
in a cash book that receipts be shown by source and that reports
be made to the Department of Parks promptly at the end of each
month
BE
KKP
356
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
STATE CAPITOL CAFE
STATEMENT OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1947
RECEIPTS
INCOME
July 1 1946 February 1 1947 W J Davis Leasee
Sales 3932231
Less 90 to Operator 3539008
States 10
Equipment Shortages Refund
February 1 1947 March 31 1947 Mrs Mary
Lee Leasee
Sales 1007080
Less 90 to Operators 906372
April 1 1947 June 30 1947 State Operated
Sales 1578599
Less Purchases for resale 879541
699058
27755
Other Income
Transfers to Department of Parks
By W J Davis Leasee 457397
By Mrs Mary Lee Leasee 100708
By B T Dumas Manager 46216
BALANCE JULY 1 1946
Due by W J Davis month of June 1946
393223
11024
100708
726813
1231768
604321
627447
53150
680597
m357
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
STATE CAPITOL CAFE
STATEMENT OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1947
PAYMENTS
EXPENSE April May June 1947
Personal Services j 414272
Supplies 51696
Communication 2811
Repairs 15648
Outside Laundry 22921
Managerial Expense Allocation
Dumas Enterprises 139587
Miscellaneous 10822
BALANCE JUNE 30 1947
Due by Manager for June 1947
657757
22840
680597
Note This concession leased to W J Davis for 10 of gross sales
for the period July 1 1946 through January 31 1947 and to Mrs
Mary Lee on the same terms from February 1 1947 through March
31 1947
From April 1 1947 this concession has been operated by the
State with B T Dumas as manager on a salary basis all expenses
to be paid from receipts except managers salary which is paid
by the Parks Department from the regular operating account From
the 7 26813 gross profit for this period should be deducted expense
of operation of 657757 plus 121290 salary paid Mr Dumas
leaving a net loss for the last three months of the year of 52234
as compared to a profit of 504955 to the State for the first nine
months Since July 17 1947 this concession has been leased out for
10 of the gross receipts same basis as it was leased for the first
nine months of the current year
358
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
VOGEL STATE PARK
STATEMENT OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1947
RECEIPTS
INCOME
1946 Season July Aug Sept
Cabin Rentals 415450
Boats 27465
Trading Post Sales 93430
Vending Machines T Post 40975
Fishing Permits 10850
Rooms Walasiki Inn 111725
Meals Walasiki Inn 401555
Vending Machines Walasiki Inn 26300
Less to Concessionaire 75
Oct 1946Miscellaneous reported by
Supt
1947 Season
Cabin Rentals
Boats
Trading Post Sales 293700
Less Purchases 289471
Vending Machines Trading Post
Walasiki Inn
Rooms Rental 61800
Food Sales 254272
Store Sales 35920
Machines ret 10700
362692
Less 80 to Leasee 290155
Net to State from Inn
Miscellaneous Reservations or
Cabin Rentals
Transfers to Department of Parks
For 1946 Season
For 1947 Season
NONINCOME
U S Income Tax Withheld from Sal
aries
BALANCE JULY 1 1946
Due from Concessionaire for June 1946
1127750
845814
664700
36890
4229
35800
281936
2650
72537
56626
870782
1155368
379847
533973 913820
241548
15100
95261
351909359
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
VOGEL STATE PARK
STATEMENT OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1947
PAYMENTS
EXPENSE 1947 Season
Personal Services
Travel Expense
Supplies and Material
Communication
Lights and Power
Repairs
Rent Truck
Express and Drayage
BALANCE JUNE 30 1947
Farmers and Merchants Bank Book
Overdraft
Due from Walasiki Inn Concession
Trust Fund U S Withholding Tax
285593
30135
39270
5101
14419
175
500
165
41374
2825
15100
375358
23449
351909
Note The concession at this Park was leased to Mrs O C Wel
born for 25 of gross receipts from the concessions for the 1946
season
For the 1947 season the Park is under the management of Mr
T D Williams Superintendent on a salary basis All concessions
are operated by Mr Williams for the State except that Walasiki Inn
has been leased to R G Mooney Jr for 20 of the gross receipts
there
All receipts were not posted on Superintendents cash book
however the cash receipts were deposited to the account at the bank
without designation of source Superintendent stated that this was
probably from reservation deposits on cabins
The gross profit from sales at the Trading Post was in the In
ventory at June 30 1947 which will be liquidated before the close
of the season
mSTATE PERSONNEL BOARD
361

362
STATE PERSONNEL BOARD
RECEIPTS 1946
1947
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units
4365552
4567037
CASH BALANCES JULY 1st
Budget Funds
Total
298907
641764
4664459
5208801
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
3070430
38299
124941
113564
132731
5045
464433
2500
52981
17771
3594821
84185
263743
139698
164957
12747
455296
3000
127837
29665
Total expense payments
4022695 4875949
CASH BALANCES JUNE 30th
Budget Funds
Total
641764
332852
4664459
5208801STATE PERSONNEL BOARD
CURRENT BALANCE SHEET
JUNE 30 1947
363
ASSETS
Available Cash Balance
332852
LIABILITIES SURPLUS
LIABILITIES
Accounts Payable
For Materials and Supplies
For Printing and Binding
For Repairs
For Equipment
SURPLUS JUNE 30 1947
For Budget Approved Operations
32693
41641
1250
103410
178991
153858
332852
J364
STATE PERSONNEL BOARD
SUMMARY
FINANCIAL CONDITION
The State Personnel Board ended the fiscal year on June 30
1947 with a surplus of 153858 available for operations subject to
budget approvals after providing the necessary reserve of 178994
to cover outstanding accounts payable
AVAILABLE INCOME
Income of the Personnel Board is derived from assessments on
the Department served based on a pro rata share of the Boards
operating cost and for the year ended June 30 1947 amounted to
4567037 of which 1680210 was from the Department of Labor
1445039 from the Department of Public Health and 1441788
from the Department of Public Welfare
OPERATING COSTS
Expenditures for the Boards operating cost in the year ended
June 30 1947 were 4875949 which exhausted the 4567037
available income and reduced the 641764 cash balance held at the
beginning of the fiscal period to 332852 on June 30 1947
The first lien on this 332852 remaining cash balance is for
liquidation of outstanding accounts payable and the remainder will
be available for expenditure in the next fiscal period subject to
budget approvals
COMPARISON OF OPERATING COSTS
Expenditures of the Board for operating costs the past three
years are compared in the statement following365
STATE PERSONNEL BOARD
YEAR ENDED JUNE 30th
1947
1946
1945
Personal Services 3594821
Travel Expense 84185
Supplies 263743
Communication Services
Printing Publications
Repairs
Rents
Insurance Bonding
Miscellaneous
Equipment
139698
164957
12747
455296
3000
29665
127837
3070430
38299
124941
113564
132731
5045
464433
2500
17771
52981
2731892
68336
187894
103564
237839
50696
169632
39715
132746
Totals 4875949 4022695 3722314
Number of Employees June 30th
16
13
14
GENERAL
The Personnel Board maintains registers of qualified applicants
for positions in the Departments of Public Health and Public Welfare
except institutional employees and also for the Employment Security
Administration and the U S Employment Service
Director E L Swain is bonded in the amount of 500000 and
Mrs Olga P Mounts Principal Accounting Clerk for 100000
Books and records of the Board were found in excellent con
dition 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
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 yearM867
STATE BOARD
OF
PHARMACY
DRUG INSPECTIONEZK
368
GEORGIA STATE BOARD OF PHARMACY
DRUG INSPECTION DIVISION
RECEIPTS
1946
1947
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 1300000
Budget Balancing Adjustment 333100
Transfers Other Spending Units 115000
Total Income Receipts
CASH BALANCES JULY 1st
Budget Funds
Total
PAYMENTS
1518100
30940
1300000
241829
125000
1416829
1549040
102682
1519511
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Insurance
Miscellaneous
Total Expense Payments
CASH BALANCES JUNE 30th
Budget Funds
Total
1095625 1071996
327313 348480
6446 13441
14724 22621
2250
900
1446358 1457438
102682
62073
1549040 1519511369
GEORGIA STATE BOARD OF PHARMACY
DRUG INSPECTION DIVISION
SUMMARY
FINANCIAL CONDITION
The Drug Inspection Division of the Georgia State Board of
Pharmacy ended the fiscal year on June 30 1947 with a surplus of
62073 this being the amount ofcash in bank with no outstanding
accounts payable or other liabilities reported
AVAILABLE INCOME
State Appropriation to the Board for the year ended June 30
1947 was 1300000 which was increased to 1541829 by allotment
of 241829 from the State Emergency Fund to meet expenditures
approved on budgets and from the amount received 125000 was
transferred to the Department of Agriculture for laboratory ser
vices leaving 1416829 available to the Division with which to
meet the years operating costs
OPERATING COST
Expenditures for operations in the period under review were
1457438 of which 1416829 was from income provided and
40609 from cash on hand
This expenditure of 40609 from cash on hand reduced the
102682 balance held at the beginning of the period to 62073 at
the close on June 30 1947 and this amount will be available for
expenditure in the next fiscal period subject to budget approvals
COMPARISON OF OPERATING COSTS
The Divisions expenditures for operating costs for the past three
years are compared as follows
370
GEORGIA STATE BOARD OF PHARMACY
DRUG INSPECTION DIVISION
YEAR ENDED JUNE 30th
EXPENDITURES
Personal Services
Travel Expense
Supplies Materials
Communication Services
Repairs
Insurance Bonding
Equipment
Miscellaneous
Totals
1947
1071996
348480
13441
22621
00
1946
1095625
327313
6446
14724
2250
1945
1094802
329712
8146
12703
1000
2012
9990
1457438 1446358 1458365
Number of Employees June 30th
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
within the limits of budget approvals and supported by proper
voucher
Appreciation is expressed to the officials and staff of the Division
of Drug Inspection of the Board of Phamacy for the cooperation and
assistance given the State Auditors office during this examination
and throughout the year371
STATE PORTS AUTHORITY372
STATE PORTS AUTHORITY
RECEIPTS 1947
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 0
Budget Balancing Adjustments Lapses 2900000
Total income receipts 2900000
CASH BALANCE JULY 1st
Budget Funds
Total
320930
PAYMENTS
EXPENSE
Personal Services 2594834
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments 3134705
CASH BALANCE JUNE 30th
Budget Funds
Total
86225
1946
0
1500000
1500000
3220930 1500000
2594834 911019
95058 118997
28217 44221
47213 43333
28493 61500
158013
62500
50000
60377
10000
3134705 1179070
320930
3220930 1500000373
STATE PORTS AUTHORITY
SUMMARY
FINANCIAL CONDITION
The State Ports Authority ended the fiscal year on June 30 1947
with a cash surplus of 86225 and reported no outstanding accounts
payable
AVAILABLE INCOME
Allotments made to the Authority through budget approvals as
provided by law for the year ended June 30 1947 totaled 2900000
OPERATING COSTS
Expenditures for the year were 2594834 for compensation of
officials and employees and 539871 for travel supplies and other
expenses a total of 3134705 as compared with 911019 for per
sonal services and 268051 other expenses for the previous fiscal
year ended June 30 1946
The expenditures of 3134705 in the current year exhausted the
2900000 funds provided through allotment and reduced the 320930
cash balance held at the beginning of the fiscal period to 86225 on
June 30 1947 This remaining cash balance represents surplus of
the Authority on this date and will be available for expenditure in the
next fiscal period subject to budget reapprovals
GENERAL
The State Ports Authority was created by Legislative Act of
March 1945 to develop and improve the harbors and seaports of
the State and to foster and stimulate the shipment of freight and
commerce through said ports and is composed of three members
appointed by the Governor
SecretaryTreasurer of the Authority is bonded in the amount of
2500000
The State Treasurer acts as disbursing officer for the Authority and
his records were found in good condition with all funds properly
accounted for and expenditures within the limits of budget approvals
and provisions of State law375
STATE PROPERTIES
COMMISSION
Chattanooga Hotel PropertiesM
376
STATE PROPERTIES COMMISSION
RECEIPTS 1947 1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Revenues Retained
Rent on Investment Properties 670266 626934
Total Income Receipts 670266 626934
NONINCOME
State Revenue Collections Unfunded 930242 973074
CASH BALANCES JULY 1st
State Revenue Collections Unfunded 973074
Total 2573582 1600008
PAYMENTS
EXPENSE
Publications 2000
Miscellaneous
Taxes State County City Tennessee 670266 624934
CASH BALANCES JUNE 30th
State Revenue Collections Unfunded 1903316 973074
Total 2573582 1600008377
STATE PROPERTIES COMMISSION
SUMMARY
This Commission composed of the Governor State Treasurer and
Attorney General administers the States hotel properties in Chat
tanooga Tennessee
PLAZA HOTEL LEASE CONTRACT
This property is a 4 story brick building fronting 165 feet on
Market Street and 128 feet on Georgia Avenue and 93 feet on 10th
Street The hotel is furnished
It is assessed for State County and City taxation at a valuation
of 9540000 for realty and 450000 for personalty on which the
tax for 1946 was 163836 State and County and 249750 City
Insurance paid for by lessee is 4500000 on building and 500000
on contents
Lease for period June 1 1945 to May 31 1950 is to Plaza Hotel
Company Inc of which Paul N McQuiddy is President and Richard
H Smith is Secretary for 1060000 annually payable monthly and
expenditure in term of lease of 1000000 on improvements
Lease was extended in the current fiscal year for 5 years to May
31 1955 by lessee paying 500 and agreeing to expend under the
194550 lease prior to May 31 1950 2000000 for improvements
additional to the 1000000 provided in that lease and 200000
annually in the term of the extended lease
The rental for the second term of the lease is to be 1300Q0O
annually
A lease guarantee deposit is held by the State Treasurer consisting
of 75 shares of Class A Stock of CocaCola Bottling Co of Cincinnati
of value of over 1 years rental and the amount to be increased in 1950
to cover increase in rent
EASTERN HOTEL LEASE CONTRACT
This property is a 4 story brick building on a lot fronting 61 feet
on Market Street and 167 feet on 11th Street The hotel is furnished
It is assessed for State County and City tax on a valuation of
6000000 on realty and 200000 on personalty and the tax for 1946
was 101680 State and County and 155000 City378
STATE PROPERTIES COMMISSION
Insurance paid for by lessee is 3000000 on building and 500000
on contents
Lease for the period June 1 1945 to May 31 1950 is to Mrs Irene
C Steele and Eastern Hotel Co for 540000 annually and agreement
to expend 200000 on improvements in the lease period The lessee
has deposited with the State Treasurer 270000 in U S Bonds 2
as a contract guarantyDEPARTMENT OF
PUBLIC HEALTH
379
MB380
DEPARTMENT OF PUBLIC HEALTH
RECEIPTS 1947
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation
1946
60000000
10000000
165530600
1504583
Total Income Receipts 382026896 234026017
27743
60000000
Budget Balancing Adjustments Lapses 150000000
Revenues Retained
Grants from U S Government 172985800
Earnings Health Services 486135
Transfers Other Spending Units 1445039
NONINCOME
State Revenue Collections Unfunded
CASH BALANCES JULY 1st
Budget Funds 59708966
State Revenue Collections Unfunded 160970
Total 441924575
PAYMENTS
EXPENSE
Personal Services135985813
Travel 17816420
Supplies Materials 75418986
Communication 2444288
Heat Light Power Water 1441679
Publications 2567938
Repairs 846018
Rents 2215048
Insurance 525233
Grants to Civil Divisions 61307128
Indemnities
Equipment 2382887
Miscellaneous 1765268
Total Expense Payments304716706
OUTLAYS
Lands Buildings
Personal Services 1576934
Contracts 40043229
Equipment 19133203
CASH BALANCES JUNE 30th
Budget Funds 76265790
State Revenue Collections Unfunded 188713
160970
63503345
297690332
100857768
11376845
62916602
2187715
539704
1733759
399028
2107206
214313
48302801
22250
174852
500410
231333253

Total 441924575
6487143
59708966
160970
297690332DEPARTMENT OF PUBLIC HEALTH
CURRENT BALANCE SHEET
JUNE 30 1947
381
ASSETS
First National Bank of Atlanta U S P H S Fund 5630661
First National Bank of Atlanta State General 54348897
First National Bank of Atlanta Bureau of
Vital Statistics 188713
First National Bank of Atlanta C B Special 14974592
First National Bank of Atlanta Alto R T Center 1326
Cornelia Bank Alto R T Center 1334183
Cornelia Bank Alto R T Store 118269
Cash Alto R T Store 94400
Accounts Receivable
76454503
5034087
LIABILITIES RESERVES SURPLUS
Liabilities
Accounts Payable
Reserves
Grants in Aid to County Health Units
Maternal Infant Care
Maternal Medical
Pediatric Medical
222713
3446230
317196
Maternal Hospital 3870411
Pediatric Hospital 273659
Construction
Architects 600662
No 1 Hunter St Atlanta 5756868
Albany Regional Headquarters 7942320
Augusta Regional Headquarters 13005786
Waycross Regional Headquarters 10318982
Macon Regional Headquarters 9847758
U S Grant Funds Lapsed 22944
State Revenue Collections 188713
Surplus
For 1948 Operations Subject to Budget Approval
81488590
22777666
55814242
2896682
81488590
Includes 5000000 due from U S P H S for Alto Rapid Treatment Center
expenditures in June advanced from reserve funds to keep Center going
pending congressional appropriation382
DEPARTMENT OF PUBLIC HEALTH
SUMMARY
FINANCIAL CONDITION
The Department of Public Health ended the fiscal year on June 30
1947 with a surplus available for operations subject to budget ap
provals of 2896682 after providing the necessary reserve of
22777666 to cover outstanding accounts payable 222713 for
Grantsinaid to County Health Units 7907496 for Maternal and
Infant Care 47472376 for construction in progress 22944 U S
Grant funds lapsed and 188713 revenue collections to be funded
in the State Treasury
REVENUE COLLECTIONS
This Department as a revenuecollecting agency collected in the
year ended June 30 1947 1757143 in Vital Statistic Fees 388450
fees for filing delayed birth certificates 614700 from fees for filing
marriage and divorce certificates and 1404500 for bedding inspec
tions a total of 4164793 which with 160970 on hand at the
beginning of the fiscal year made a total of 4325763 to be ac
counted for
Of the 4325763 to be accounted for 4137050 was transferred
to the State Treasury in the period under review and 188713 re
mained on hand June 30 1947 to be funded in the next fiscal year
AVAILABLE INCOME
Allotment of State Appropriation funds to the Department of
Public Health for the year ended June 30 1947 was 210000000
172985800 was received from the several U S Government Grants
for Public Health Services and 486135 earnings from the Alto
Store were retained making a total of 383471935 from which
1445039 was transferred 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 382026896
OPERATING COSTS
From the 382026896 available income 304716706 was ex
pended for the general operating expense of the Department in the
period under review and 60753366 for lands buildings and new
equipment a total of 365470072 and 16556824 remained on383
DEPARTMENT OF PUBLIC HEALTH
hand increasing the 59708966 cash balance held at the beginning
of the fiscal period to 76265790 on June 30 1947
The first lien on this 76265790 remaining cash balance is for
liquidation of 22777666 in outstanding accounts payable and the
remainder will be available for expenditure in the next fiscal period
subject to budget approvals
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in
ment following
the state
YEAR ENDED JUNE 30
BY ACTIVITY
Administration
Local Health Organizations
Information and Statistics
Maternal and Child Health
Public Health Nursing
Public Health Engineering
Laboratories
Public Health Education
Tuberculosis Control
Dental Health
Malaria and Hookworm
Epidemiology
Venereal Disease Control
Cancer Control
Typhus Control
Industrial Hygiene
Central Tabulating Unit
Health Regions
Northwestern
Northeastern
East Central
West Central
Southwestern
Southeastern
Training
Inservice Field Orientation
Reserve Personnel
Emergency Maternal and Infant Care
Hospital Survey and Planning
Organized County Health Units
Alto Rapid Treatment Center
Orientation
1947
57524422
2666768
12072260
10889257
1451728
9863382
26606880
1096062
20072712
2312220
1912106
3568196
14010854
14163448
1758727
5065118
6534033
3405971
3161943
2419018
2531307
3307173
3208930
5799684
1039841
777442
36246683
1067863
56109195
54826849
1946
10134742
1548108
9431990
4560913
1468235
6841468
17840366
1133603
9270849
1346729
1397055
6078084
29011860
10281348
1667044
2456707
6640910
2456536
2617630
2351404
2824810
2043013
3143957
1176452
55701086
43878575
516922
1945
12802654
1343664
8996760
7488145
1560783
4796777
16977644
684892
5908097
1269028
1433637
2406326
24968055
9721649
2358920
1888058
4339498
1897580
3528784
2423364
2725207
1874120
2599655
2349602
53973345
39787097
1248200
Totals 365470072 237820396 221351541384
DEPARTMENT OF PUBLIC HEALTH
YEAR ENDED JUNE 30
BY OBJECT 1947
Personal Services 135985813
Travel Expense 17816420
Supplies and Materials 75418986
Communication Services 2444288
Heat Light Power Water 1441679
Printing Publications 2567938
Repairs and Alterations 846018
Rents 2215048
Insurance and Bonding 525233
Indemnities
Grants to Local Health Units 61307128
Equipment Replacements 2382887
Miscellaneous 1765268
Total Expense Payments 304716706
Outlay
Lands Buildings and
Permanent Improvements 41620163
Equipment 19133203
1946
100857768
11376845
62916602
2187715
539704
1733759
399028
2107206
214313
22250
48302801
174852
500410
6487143
Total Cost Payments
BY FUNDS
365470072 237820396
19 n
100319050
9370825
52229591
2593850
293948
2671925
310045
1540871
52373
148019
43049309
2389249
951376
231333253 215920431
3935961
1495149
221351541
State 171754191
Federal Funds 193715881
Total Cost Payments 365470072
Number of Employees at June 30th
General 406
Alto V D Rapid Treatment
Center 127
59345642
178474754
326
59681944
161669597
237820396 221351541
284
533
326
284
GENERAL
Accounting records of the Battey State Hospital at Rome Georgia
under the control of the Department of Public Health are kept in
the offices in Atlanta but report of examination of these accounts
are reported under separate cover
The Director of the Department the SecretaryTreasurer the
Accountant and three disbursing clerks are each bonded in the
amount of 1000000
MH385
DEPARTMENT OF PUBLIC HEALTH
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
office during this examination and throughout the year

386
DEPARTMENT OF PUBLIC HEALTH
DETAIL BY COUNTY OF LOCAL HEALTH EXPENDITURES
as reported by County Health Units and of
GRANTS TO COUNTY HEALTH UNITS
YEAR ENDED JUNE 30 1947
COUNTY
Appling
Atkinson
Bacon
Baker
Baldwin
Banks
Barrow
Bartow
Ben Hill
Berrien
Bibb
Bibb and City of Macon for Special Survey
Bleckley
Brantley
Brooks
Bryan
Bulloch
Burke
Butts
Calhoun
Camden
Candler
Carroll
Catoosa
Charlton
Local
Total
Expenditures
400697
458866
192458
0
690245
30478
273500
453285
0
367241
9178812
436276
0
1367278
236836
1088589
888266
274194
466126
29241
168500
28225
355880
246153
Chatham 27950054
Chatham and City of Savannah Special Survey
Chattahoochee 0
Chattooga o
Cherokee 0
Clarke and City of Athens 3193997
Clay o
Clayton 269008
Clinch 281670
Cobb 1440354
Coffee
Colquitt
For Special Survey
Columbia
Cook
Coweta
Crawford
Crisp
1251765
2256561
752094
200000
211245
26500
2056542
Grants to
County
Health Units

177482
293062
121923
0
321360
7757
135300
167402
0
192632
2793329
1753449
249600
0
527284
144300
439830
396022
168165
241615
19006
109524
14112
187791
149534
2858557
22944
0
0
0
1120875
0
124025
151956
702955
500701
868262
549476
465293
99036
111000
17225
627272381
DEPARTMENT OF PUBLIC HEALTH
DETAIL BY COUNTY OF LOCAL HEALTH EXPENDITURES
as reported by County Health Units and of
GRANTS TO COUNTY HEALTH UNITS
YEAR ENDED JUNE 30 1947
COUNTY
Local
Total
Expenditures
246653
0
1297283
3562240
646875
0
6223230
161253
306000
0
356756
0
241476
294000
Dade
Dawson
Decatur
DeKalb
Dodge
Dooly
Dougherty
Douglas
Early
Echols
Effingham
Elbert
Emanuel
Evans
303747
Fayette
Floyd
Forsyth
Franklin
Fulton
For Public Health Nurse Training
City of Atlanta 52362782
Gilmer
Glascock
Glynn
Gordon
Grady
For Special Survey
Greene
Gwinnett
0
2532460
0
61121
17658125
0
0
8239743
50000
1394225
410939
456037
Habersham 628842
H u 1513264
Hancock ziiiz 669i8o
Haralson
Harris
Hart 24619
Heard
0
585435
Henry
Houston
Irwin
Jackson
Jasper
Jeff Davis
94994
0
86260
238911
303600
0
Grants to
County
Health Units
140111
0
589133
1072962
302256
0
951271
87381
135300
0
163473
0
112750
159900
124025
0
875058
0
30260
3382902
480000
6682282
0
0
1604009
27500
644146
600000
209867
192000
271697
656631
333300
0
274159
122100
0
50875
0
45100
104672
159900
0J
388
DEPARTMENT OF PUBLIC HEALTH
DETAIL BY COUNTY OP LOCAL HEALTH EXPENDITURES
as reported by County Health Units and of
GRANTS TO COUNTY HEALTH UNITS
YEAR ENDED JUNE 30 1947
COUNTY
Local
Total
Expenditures
Jefferson
Jenkins
Johnson
Jones
Lamar
Lanier
Laurens
Lee
Liberty
Lincoln
Long
436621
791988
283445
582000
757561
216194
895357
283400
694233
0
269508
Lowndes 2286451
76740
261000
65541
0
0
190454
531703
0
760544
129564
234000
329648
0
Lumpkin
Macon
Madison
Marion
McDuffie
Mclntosh
Meriwether
Miller
Mitchell
Monroe
Montgomery
Morgan
Murray
Muscogee 19678499
For Special Survey
Newton
Oconee
Oglethorpe
Paulding
Peach
Pickens
Pierce
Pike
Polk
Pulaski
Putnam
Quitman
Rabun
Randolph
Richmond
And City of Augusta for Special Survey
341688
0
0
0
264934
0
274672
757350
432298
414000
0
0
705922
454549
12654187
Grants to
County
Health Units
192000
387180
133844
343200
379805
115982
407178
159900
297358
0
166500
670250
48587
135300
30525
0
0
122576
210386
0
324060
56925
144300
13850
0
3535548
740549
111670
0
0
0
113924
0
123238
393623
166403
249600
0
0
314595
120928
2631399
1887753
m389
DEPARTMENT OF PUBLIC HEALTH
DETAIL BY COUNTY OF LOCAL HEALTH EXPENDITURES
as reported by County Health Units and of
GRANTS TO COUNTY HEALTH UNITS
YEAR ENDED JUNE 30 1947
COUNTY
Local
Total
Expenditures
Walton
Ware
Warren
Washington
Wayne
Webster
Wheeler
White
Whitfield
Wilcox
Wilkes
Wilkinson
Worth
0
0
957311
0
2380142
741257
0
2334151
264000
0
134000
0
398579
1146523
1821870
1064752
161060
0
0
1668017
0
99165
0
267000
Upson 00
Walker
Rockdale
Schley
Screven
Seminole
Spalding
Stephens
Stewart
Sumter
Talbot
Taliaferro
Tattnall
Taylor
Telfair
Terrell
Thomas
For Special Survey
Tift
Toombs
Towns
Treutlen
Troup
Turner
Twiggs
Union
1251122
2328705
0
1116000
350700
0
183106
0
916068
321240
412700
0
888235
Totals 226420316
Grants to
County
Health Units
0
0
440658
0
1057954
369332
0
679203
144300
0
60721
0
163105
211200
749349
569494
430948
84240
0
0
659979
0
54694
0
111000
219000
561000
634178
0
543000
162684
0
104282
0
359720
135300
189330
0
387133
61307128390
DEPARTMENT OF PUBLIC WELFARE
DISTRIBUTION BY FUND
Federal
U S Public Health Service General Health 7170057
U S Public Health Service Venereal Disease
Control 4694111
U S Public Health Service Tuberculosis Control 7195874
U S Childrens Bureau 6060964
State
25121006
36186122
61307128391
DEPARTMENT OF PUBLIC HEALTH
BATTEY STATE HOSPITAL ROME
392
v
DEPARTMENT OF PUBLIC HEALTH
BATTEY STATE HOSPITAL ROME
RECEIPTS 1947
1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 40000000
Budget Balancing Adjustments 114000000
Revenues Retained
Donations
Earnings Hospital Services
766259
Total Income Receipts154766259
40000000
39000000
1425
610052
79611477
CASH BALANCES JULY 1st
Budget Funds 22512659
Total 177278918
PAYMENTS
11216976
90828453
EXPENSE
Personal Services 578
Travel 4
40535
37559
Supplies Materials 62188974
i35368
115293
i80386
383554
141946
65966
393802
90362
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
6
62
21
6
1
11
46
1
28542491
413925
20213875
107275
1235402
35043
144225
175652
12832
682908
111435
Total Expense Payments
133473745 51675063
OUTLAYS
Lands Buildings
Personal Services 14439396
Supplies Materials 16219343
Contracts
Equipment 9006052
15231456
1409275
CASH BALANCES JUNE 30th
Budget Funds
4139482
22512659
Total 177278918
90828453393
DEPARTMENT OF PUBLIC HEALTH
BATTEY STATE HOSPITAL ROME
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
CASH IN BANK 4139482
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
RESERVES
Store Account
4085185
54297
SURPLUS
Inventories OmittecL
00
4139482394
DEPARTMENT OF PUBLIC HEALTH
BATTEY STATE HOSPITAL ROME
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
1947 with cash assets of 4139482 of which 4085185 has been
reserved to cover outstanding accounts payable and 54297 for the
Store Account a patients activity fund
AVAILABLE INCOME
State Appropriation for the operation of the Sanatorium in the
year ended June 30 1947 was 40000000 which was increased to
154000000 by transfer of 114000000 from the State Emergency
Fund to meet expenditures authorized by the General Assembly and
given budget approval This was supplemented by 766259 received
from donations sales and patients board and treatment making total
income available for the period 154766259
OPERATING COSTS
In the year ended June 30 1947 133473745 was expended for
the current operating expense of the Sanatorium 30658739 for
buildings and 9006952 for new equipment a total of 173139436
which exhausted the 154766259 available income and reduced the
22512659 cash balance held at the beginning of the fiscal period to
4139482 on June 30 1947 of which 4085185 is reserved for
liquidation of outstanding accounts payable and 54297 for the
Store Account
COMPARISON OF CASH DISBURSEMENTS
Disbursements for the period under review are compared with those
of the two previous years as follows395
DEPARTMENT OF PUBLIC HEALTH
BATTEY STATE HOSPITAL ROME
YEAR ENDED JUNE 30th
BY ACTIVITY 1947 1946 1945
Administration 9430360 3995446 2490973
Medical 18479876 6515921 5273861
Nursing 13250952 6688609 5216759
Housekeeping 9350209 3369404 2949442
Culinarv 53841414 23533095 11500610
Laundrv 4182090 1693433 1105721
plant 52226271 14382638 5393276
Farm and Dairy 12022651 8090610 3312645
store 355613 46638 112876
Totals 173139436 68315794 37356163
BY OBJECT
Expense
Personal Services 57840535
Travel Expense 437559
Supplies and Materials 62188974
Communication Services 635368
Heat Light Power Water 6215293
Printing Publicity 280386
Repairs 683554
Rents 141946
Insurance Bonding 165966
Equipment Replacements 4693802
Miscellaneous 190362
Total Expense Payments 133473745
28542491 18996496
413925 48319
20213875 15099424
107275 79047
1235402 1008411
35043 68439
144225 323103
175652 49969
12832 21894
682908 901901
111435 19775
51675063 36572990
Outlay
Lands Buildings and
Permanent Improvements 30658739 15231456 379476
Equipment 9006952 1409275 403697
Total Cost Payments173139436 68315794 37356163
Number of Employees at June 30th 483 360 203
The net operating expense for the year ended June 30 1947 by
application of accounts payable and inventories to the cash disburse
ments was 119498678 exclusive of amount expended for con
struction and new equipment 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 following396
DEPARTMENT OF PUBLIC HEALTH
BATTEY STATE HOSPITAL ROME
1946
1945
64951625 36672780
199237 156360
5458 428
326 2345
1947
Net Operating Cost1194986
Total Patient Days 334136
Average Daily Census 9154
Per Capita Cost Per Day 358
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
Financial records of the Sanatorium are maintained in the office
of the State Department of Health in Atlanta and were found in
excellent condition 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
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 year397
DEPARTMENT OF
PUBLIC SAFETY
398
DEPARTMENT OF PUBLIC SAFETY
RECEIPTS
1947
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 68000000
Budget Balancing Adjustments Lapses 40984097
Revenues Retained
Sales 2055026
1946
68000000
28471631
3752324
Total Income Receipt111039123 100223955
NONINCOME
State Revenue Collections Unfunded
Private Trust Account
19126
1342756
76234
1805692
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded
Private Trust Accounts
9334857
86425
16437
Total121838724
PAYMENTS
EXPENSE
Personal Services 57852498
Travel 673588
Supplies Materials 39496987
3894799
949376
1245833
3916570
143731
86285
285930
4113048
136906
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Equipment
Miscellaneous
OUTLAYS
Equipment
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
Private Trust
4351462
1344034
3226967
105551
15159
Total 121838724
Includes subsistence and quarters allowance
2445198
162659
48465
104609735
43930909
378508
27570531
4254561
801958
1131842
3612711
138566
12581
31980
2669635
88552
Total Expense Payments112795551 84622334
8711962
1837720
9334857
86425
16437
104609735399
DEPARTMENT OF PUBLIC SAFETY
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
CASH IN BANK
3226967
Budget Funds
Revenue Collections Account iriq
Private Trust Fund 151ij
LIABILITIES
BUDGET FUNDS icr7R40
Accounts Payable 1587640
Surplus for Operations if and when
approved on Budgets lbd9d
REVENUE COLLECTION FUND
Reserve for Unfunded Revenue Collections
PRIVATE TRUST FUNDS
Due Employees on U S Bond Purchased
3347677
3226967
105551
15159
3347677BMP
400
DEPARTMENT OF PUBLIC SAFETY
SUMMARY
FINANCIAL CONDITION
The Department of Public Safety ended the fiscal year on June 30
1947 with a cash surplus available for operations in the amount of
1639327 after making provision for payment of 1587640 in
outstanding accounts payable and reserving 105551 revenue col
lections to be funded in the State Treasury and 15159 due employees
on U S Bond Purchases
REVENUE COLLECTIONS
This agency collects license fees from operators of motor vehicles
under the Drivers License Act and in the year just closed collected
a total of 98002376 as compared with 93864188 in the previous
fiscal year
Included in revenue collections for the year ended June 30 1947
is the amount of 12535775 from sale of five year licenses which
were authorized by Legislative Act approved March 27 1947
DISPOSITION OF REVENUE COLLECTIONS
The 98002376 revenue collected in the period under review
together with a cash balance of 86425 brought over from the
previous fiscal year made a total of 98088801 to be accounted for
of which 97983250 was funded in the State Treasury and 105551
remained on hand at June 30 1947 to be transferred to the State
Treasury in the next fiscal period
AVAILABLE INCOME
State Appropriation for the operating cost of the Department for
the year ended June 30 1947 was 68000000 which was increased
to 108984097 by transfer of 40984097 from the State Emergency
Fund to meet expenditures approved on budgets and this allotment
of State Funds was further increased by 2055026 from sale of
automobiles insurance recoveries and other revenues retained making
total income available with which to meet the years operating expenses
111039123
OPERATING COSTS
For the operating expense of the Department 112795551 was
expended in the year just closed 264645 was paid for three new401
DEPARTMENT OP PUBLIC SAFETY
license validating machines and thirtyfour Ford cars were pur
chased at a cost of 4086817 making total expenditures of
117147013 which exhausted the 111039123 income and reduced
the 9334857 available funds on hand at the beginning of the fiscal
year to 3226967 on June 30 1947
The first lien on this 3226967 remaining cash balance is for
liquidation of 1587640 in outstanding accounts payable and the
remainder of 1639327 represents funds 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
Expenditures for operating costs of the Department for the past
three years are compared as follows
YEAR ENDED JUNE 30
BY ACTIVITY 1947 1946 1945
Georgia Bureau of Investigation 8532055 6306110 5088747
Drivers License Bureau 14676859 13645442 10827502
Georgia State Patrol 93938099 73382744 54338068
Totals 117147013 93334296 70254317
BY OBJECT
Personal Services 57852498 43930909 36140303
Subsistence Allowances 22291600 18419487 1325
Travel Expense 673588 378508 514483
Supplies and Materials 17205387 9151044 887821
Communication Services 3894799 4254561 4870423
Heat Lights Power Water 949376 801958 792223
Printing Publicity 1245833 1131842 781920
Repairs Alterations 3916570 3612711 3480368
Rents 143731 138566 147381
Insurance Bonding 86285 12581 24573
Indemnities 285930 31980 386759
Equipment Replacements 4113048 2669635 1589301
Miscellaneous 136906 8552 89798
Total Expense Payment 112795551 84622334 70119978
Outlay
Automobiles 4086817 8711962
Other Equipment 264645 134339
Total Cost Payments117147013 93334296 70254317402
DEPARTMENT OF PUBLIC SAFETY
YEAR ENDED JUNE 30
BY OBJECT
Number of Employees at June 30
Regular Employees
Temporary Employees
1947
267
19
286
1946
280
24
304
1945
234
30
264
Act of the General Assembly approved January 30 1946 provided
for increase in the uniformed personnel of the Department together
with increased salaries and subsistence allowances quoted in part
in audit report for the previous year
MOTOR VEHICLE EQUIPMENT
In the period under review the Department sold thirty cars and
purchased thirtyfour new Ford automobiles and on June 30 1947
and the following motor vehicle equipment
In service of the Department
3 Mercurys
110 Fords passenger cars
2 Fords trucks
2 Pontiacs
117
In Garage Storage
3 Mercurys
4 Fords passenger cars
1 Pontiac
1 Plymouth
In Service of Georgia State Guard
25 Fords passenger cars
1 Buick
2 Pontiacs
1 Chevrolet
1 Motorcycle
30403
DEPARTMENT OF PUBLIC SAFETY
In Service of Military Department
1
Total Automobiles 156
Total Motorcycles 1
157
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
E Spence as Director of the
GENERAL
Mr J Q Davis succeeded Mr W
Department on January 20 1947
The Director of the Department of Public Safety is bonded in the
amount of 1000000 as is also the Treasurer two Assistant Treas
urers are bonded for 500000 each the Cashier 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 budget ap
provals 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 year404
DEPARTMENT OF PUBLIC SAFETY
ANALYSIS OF REVENUE COLLECTIONS
YEAR ENDING JUNE 30 1947
TAXES
Business Licenses
Chauffeurs 5 Years at 1000 135000
Chauffeurs 1 Year at 200 16965300
Chauffeurs Duplicate at 050 56050
Nonbusiness License
Operators 5 Years at 50010358500
Operators Wives 5 Years at 250 1998650
Operators Minors 5 Years at 125 43625
Operators 1 Year at 100 59309200
Operators Wives 1 Year at 050 7680700
Operators Minors 1 Year at 025 836775
Operators Duplicates at 050 198500
Operators Duplicates at 025 28500
Learners Permits 275750
17156350

80730200
OtherNo License Issued
Items in SuspenseLetters of Credit Issued
Overage Miscellaneous Items
59800
56026
115826
Note Total 5 Year Licenses sold 12535775
98002376405
PUBLIC SERVICE
COMMISSION406
PUBLIC SERVICE COMMISSION
RECEIPTS 1947
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
Total Income Receipts
NONINCOME
State Revenue Collections Unfunded
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded
11000000
3009433
3616250
108267
2396000
Total 20129950
1946
11000000
937045
14009433 11937045
713750
67461
3109750
14400506
PAYMENTS
EXPENSE
Personal Services 10654897
Travel
Supplies Materials
Communication
Publications
Repairs
Insurance
Equipment
Miscellaneous
1952517
239137
452989
186848
34147
11591
318294
196647
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
70633
6012250
9423928
1475427
201953
328383
254240
18494
6650
116911
70253
Total Expense Payments 14047067 11896239
108267
2396000
Total
20129950 14400506407
PUBLIC SERVICE COMMISSION
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
CASH ASSETS
Cash in Bank
Budget FundsContingent
Budget FundsMotor Vehicle
34958
35675
Revenue Collection Fund
Total Assets
70633
6012250
6082883
LIABILITIES RESERVE SURPLUS
LIABILITIES
None Reported
RESERVE
For Earnings to be Funded into State Treasury
SURPLUS June 30 1947
For Operations Subject to Budget Approvals
6012250
70633
6082883408
PUBLIC SERVICE COMMISSION
SUMMARY
FINANCIAL CONDITION
The Public Service Commission ended the fiscal year on June 30
1947 with a cash surplus of 70633 and reported no outstanding
accounts payable or other liabilities
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 14116250 of which 13452500 was from licenses
of Motor Carriers at 2500 each 577500 from Certificates of Public
Convenience at 3500 each and 86250 from certificate transfer
fees at 750 each
Revenue collections the previous fiscal year ended June 30 1946
were 11971250 and two years ago 11731250
DISPOSITION OF REVENUE COLLECTIONS
The 14116250 revenue collected in the fiscal year ended June 30
1947 together with 2396000 held at the beginning of the period
made a total of 16512250 to be accounted for of which 10500000
was funded in the State Treasury and 6012250 remained on hand
at June 30 1947 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 1947 was 11000000 to which
was added 3009433 transferred from the Emergency Fund to meet
expenditures given budget approval as provided by law making total
income available for the period 14009433
OPERATING COSTS
Expenditures by the Commission for the years operations were
14047067 which exhausted the 14009433 available income and
reduced the 108267 cash balance held at the beginning of the year
to 70633 on June 30 1947 and this amount will be available for
expenditure in the next fiscal period subject to budget approvals409
PUBLIC SERVICE COMMISSION
COMPARISON OF OPERATING COSTS
Operating costs for the past three years are compared in the
statement following
YEAR ENDED JUNE 30
1947 1946 1945
Personal Services 10654897 9423928 9218584
Travel Expense 1952517 1475427 1174583
Supplies 239137 201953 178237
Communication Services 452989 328383 345610
Printing Publicity 186848 254240 112015
Repairs 34147 18494 14021
Equipment 318294 116911 24805
Other Expense 208238 76903 76350
Totals 14047067 11896239 11144205
Number of Employees at June 30th 31 30 29
Of the 2150828 increase in expenditures in the past year over the
year ended June 30 1946 1230969 was in salaries and wages paid
477090 in travel expense and 442769 in other costs
GENERAL
The Chairman of the Public Service Commission is bonded in the
amount of 250000 the Secretary and Treasurer for 250000
Cashier for 200000 and Inspectors for 200000 each
Books and records of the office are well kept all known 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 Com
mission for the cooperation and assistance given the State Auditors
office during this examination and throughout the year411
DEPARTMENT OF
PUBLIC WELFARE
Administration and BenefitsH
412
DEPARTMENT OF PUBLIC WELFARE
ADMINISTRATION PUBLIC ASSISTANCE
RECEIPTS 1947
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 560500000
Budget Balancing Adjustments Lapses 79392161
Revenues Retained
Grants from U S Government1207698244
County Participation 82099961
Transfers Other Spending Units 1489530
1946
560500000
25098129
603100693
56339815
1664825
Total Income Receipts1928200836 1243373812
CASH BALANCES JULY 1st
Budget Funds 17751098
25828696
Total 1945951934 1269202508
PAYMENTS
EXPENSE
Personal Services 29003628
Travel 1701413
Supplies Materials 720034
Communications 1204976
Publications 894652
Repairs 103674
Rents 566320
Insurance 96363
Indemnities 3150
Grants to Counties 99069582
Equipment 605659
Miscellaneous 63408
Benefits 1665260405
25276756
1443629
552475
1293527
898427
69145
293680
89251
78088057
195329
52350
1143198784
Total Expense Payments1799293264 1251451410
CASH BALANCES JUNE 30th
Budget Funds 146658670
17751098
Total 1945951934 1269202508413
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
BALANCE SHEET
JUNE 30 1947
ASSETS
CASH IN BANKS
State Funds 22184691
Federal Funds 124365471
County Funds 108508
Total Assets 146658670
LIABILITIES RESERVES AND SURPLUS
ACCOUNTS PAYABLE AND ENCUMBRANCES
Administrative Expense 619314
Administrative Grants to County Welfare
DepartmentsJune 1947 8500000 9119314
UNALLOTTED FUNDS ON DEPOSIT WITH STATE
Federal Funds
Public Assistance120522599
Crippled Children 1362585
Child Welfare 2345435
Civilian War Assistance 134852
124365471
County Funds
Public Assistance 108508 124473979
CASH SURPLUS
State Funds
For Benefits 10869675
For Administrative Operations 501637
For Administrative Grants to County
Welfare Departments 1694065 13065377
Total Liabilities Reserves and Surplus 146658670414
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
SUMMARY
INTRODUCTION
The within report covers an examination of the Benefits and Ad
ministative Funds of the State Department of Public Welfare for the
fiscal year ended June 30 1947 The State Institutions coming under
the control of the Department are reported under separate covers
FINANCIAL CONDITION
At the close of the fiscal year on June 30 1947 the Department had
surplus State funds of 10869675 for Benefit payments 501637
for Administration and 1694065 for Administrative Grants to
County Welfare Departments after providing the necessary reserves
of 9119314 to cover outstanding accounts payable and encumbrances
and 124473979 unallotted encumbrances and 124473979 unal
lotted Federal and County Funds held on this date
Surplus State fund balances 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 for expenditure in 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 charge
able to the activity for which the funds have been allocated Unex
pended Federal funds accordingly are reported as unallotted funds on
deposit with the State and not included in surplus
AVAILABLE INCOME
The State provided through allotment of Appropriation funds in
the period under review 566864280 for payment of benefits
13283791 for administrative expense of the State Office and
59744090 for Grants to County Welfare Departments a total for
the year of 639892161
Receipts from the Federal Government less refunds for benefits and
administration amounted to 1207698244 and 82099961 was re
ceived from Counties for participation in public assistance benefits
making total receipts from the State U S Government and Counties
for the period 1929690366415
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
From this 1929690366 received 1441788 was transferred to
the State Personnel Board for the pro rata part of the cost of Merit
System administration and 47742 to the Department of Education
for a portion of the expense of Surplus Commodity distribution
leaving net income of 1928200836 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 1947
OPERATING COSTS
From this 1928200836 available funds 1665260405 benefits
were paid 99069582 Grants were made to County Welfare Depart
ments and 34963277 was used for administrative expense of the
State Office making a total of 1799293264 and 128907572 re
mained on hand and increased the 17751098 cash balance held at
the beginning of the fiscal period to 146658670 on June 30 1947
Of this 146658670 remaining cash balance 22184691 were in
State funds and available for expenditure in the next fiscal period
subject to budget reapprovals after providing for liquidation of
outstanding accounts payable and encumbrances and 124473979
was the amount of unallotted Federal and County funds on deposit
with the State
BENEFIT PAYMENTS
Benefit payments for the year were 1665260405 summarized by
type of assistance and source of funds as follows
STATE FEDERAL COUNTY
FUNDS FUNDS FUNDS TOTAL
PUBLIC ASSISTANCE
old Aee 449591697 850792616 68441287 1368825600
SL 16738978 28894225 2401747 48034950
Dependent Children 80449492 132839425 11225733 224514650
Totals 546780167 1012526266 82068767 1641375200
PERCENTAGES
0d Aee 3285 6215 500 10000
nd 3485 6015 500 10000
DependenrChildren SMS 5917 M
Totals 3331 6169 500 10000416
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 which is based on the assistance needed to make up the de
ficiency of each individual budget after taking into consideration the
income of the individual for the month of January 1947 as compiled
by the Welfare Departments Division of Research and Statistics
are shown in the following statement
NUMBER OF PAYMENTS
Amount
100
200
300
400
500
600
700
800
900
1000
1100
1200
1300
1400
1500
1600
1700
1800
1900
2000
21 00
2200
2300
2400
2500
2600
2700
2800
2900
3000
3100
3200
3300
3400
199
299
399
499
599
699
799
899
999
1099
1199
1299
1399
1499
1599
1699
1799
1899
1999
2099
2199
2299
2399
2499
2599
2699
2799
2899
2999
3099
3199
3299
3399
3499
Aid to
Dependent
Old Age Aid to Blind Children
6 0 0
25 0 1
53 2 2
174 2 1
508 2 9
1020 9 8
1757 16 16
3090 37 27
4496 65 35
6197 113 71
6560 136 57
5801 144 86
5007 137 97
4614 122 90
4268 135 110
3559 113 98
3633 95 89
2966 109 136
2455 84 99
2314 85 163
1994 67 152
1832 67 153
1638 60 142
1421 55 839
1271 70 82
998 43 84
907 38 64
750 45 79
586 34 75
794 37 132
542 23 69
430 22 61
342 20 83
552 32 105
M417
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
NUMBER OF PAYMENTS
Amount
3500
3600
3700
3800
3900
4000
4100
4200
4300
4400
4500
4500
4600
4700
4800
4900
5000
5100
5200
5300
5400
5500
5600
5700
5800
5900
6000
6100
6200
6300
6400
6500
6600
6700
6800
6900
7000
7100
7200
7300
7400
7500
7600
7700
3599
3699
3799
3899
3999
4099
4199
4299
4399
4499
4599
4699
4799
4899
4999
5099
5199
5299
5399
5499
5599
5699
5799
5899
5999
6099
6199
6299
6399
6499
6599
6699
6799
6899
6999
7099
7199
17299
7399
7499
17599
7699
17799
Old Age Aid to Blind
427 30
290 13
230 14
157 13
139 10
166 11
131 8
111 13
84 8
73 4
725 41
Aid to
Dependent
Children
104
78
75
82
546
60
46
42
50
37
51
55
37
42
40
54
46
51
36
330
19
17
17
29
24
22
18
14
16
19
19
14
22
15
178
10
9
7
4
7
4
11
5418
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
NUMBER OF PAYMENTS
Amount
78007899
79007999
80008099
81008199
82008299
83008399
84008499
85008599
86008699
87008799
88008899
89008999
90009099
91009199
92009299
93009399
94009499
95009599
96009699
97009799
98009899
99009999
Old Age
Aid to Blind
Aid to
Dependent
Children
6
10
4
10
6
9
61
8
3
0
5
3
4
1
4
2
6
3
2
1
2
29DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
419
CRIPPLED CHILDREN BENEFITS
Nature of Expenditure
Amount
Medical Services
Physicians and Surgeons S48duu
Field Services
Physical Therapists and Nursing Services
Hospitalization
Convalescent Care
Appliances
Clinical Expense
12559015
3284698
1864870
247479
Transportation of Crippled Children 26733
Totals 23343
Fund Distribution
State Funds
Federal Funds
11696622
11696621
Percent
1517
796
5369
1404
797
106
11
10000
5000
5000
10000
Totals 23343
CIVILIAN WAR ASSISTANCE
Benefits to Injured 4919oZ
This is a program of the Social Security Board for providing
assistance to civilians who are in need because of enemy attack or
action to meet such attack or the danger thereof and is paid 100 7c
from Federal Funds
COMPARISON OF BENEFIT PAYMENTS
Benefit payments for the past three years are compared in the
statement following
YEAR ENDED JUNE 30th
1947
1946
1945
Public Assistance 1368825600 962792793 905877150
rL 48034950 35861850 34856250
Dependentchildren 224514650 127626750 U8196100
Total 1641375200 1126281393 1058929500
Crippled Children
Benefits
23393243 16792214 13967299
Civilian War Assistance
Benefits
491962 125177
34640
A comparison of Public Assistance Benefits paid in the month of
June 1947 with payments for the same month in 1946 and 1945 is
shown below420
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
Number of
Individuals
JUNE 1947
Old Age 75810
Blind 2189
Dependent Children 16476
Totals jiil 94475
JUNE 1946
Old Age 69506
Blind 2096
Dependent Children 12064
Totals 83666
JUNE 1945
Old Age 66259
Blind 2010
Dependent Children 9829
Totals 78098
Net Amount Paid Ai All Ind erage owance per ividual
129041250 4472000 22596250 1702 2043 1371
156109500 1652
90366950 3312850 12988300 1300 1580 1077
106668100 1275
75698150 2852450 9787200 1142 1419 996
88337800 1131
Since the beginning of the program in 1937 8223756565 has been
paid in Public Assistance benefits old age assistance aid to the
blind and aid to dependent children 156436123 for crippled chil
dren benefits in the form of medical and hospital care furnished and
720329 Civilian War Assistance benefits a grand total of 83809
13017 and these benefit payments are tabulated by fiscal years as
follows
Public
YEAR ENDED JUNE 30th Benefits
1938 324057772
1939 471555000
1940 345578450
1941 532871050
1942 747343500
1943 939433550
1944 1036331150
1945 1058929500
1946 1126281393
1947 1641375200
Totals 8223756565
Crippled Civilian
Children War
Benefits Assistance
2229201
16266325
16505304
18293223
21388607
12758558 25000
14842149 43550
13967299 34640
16792214 125177
23393243 491962
156436123 720329
LllilMJM421
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
Federal Social Security Act Amendments of 1946 raised the maxi
mum old age assistance and aid to the blind benefit payments subject
to Federal participation from 4000 to 4500 effective October 1
1946 and ending December 31 1947 and increased the Federal
Governments portion from 50 of the benefit paid to 66 of the
first 1500 and 50 of the remainder Under provisions of the
same Act Federal participation in benefits to dependent children
was raised from 50 of such benefits to 66 of the first 900
and 50 of the remainder
The increased allowance per individual together with increase in
the number of recipients on benefit rolls the past year increased benefit
payments for old age assistance aid to the blind and aid to de
pendent children 515093807 in the fiscal year ended June 30 1947
over the previous year ended June 30 1946
The 1946 Amendments also changed the Federal Governments par
ticipation in administrative expense from 5 of the Federal portion
of Old Age assistance checks to 50 of direct costs of Old Age
Assistance program the 50 participation in administrative cost
of Blind and Dependent Children benefit programs remaining
unchanged
ADMINISTRATIVE EXPENSE AND GRANTS TO COUNTIES
The cost of administering all operations of the Welfare program
by the Department for the year ended June 301947 was 134032859
of which 34963277 was for State Office expense and 99069582
Grants to County Welfare Departments
The cost of administrative operations of the State Office of the
Department amounting to 34963277 consists of 24270912 expense
incurred in administering the Public Assistance Program 3589662
for the Crippled Children Program 1416238 cost of administering
the State Institutions under the control of the Department 5465636
for Child Welfare Services and 220829 for Federal War Services
and other relief programs
Grants to Counties for administrative purposes amounting to
99069582 represent payments of 99054897 to County Welfare
Departments based upon their approved budgets for salary and travel
of the County Director and other staff members when engaged m the
performance of welfare duties for which the State makes appropriation
the State participating to the extent of 95 of such expenses plus
payments of 14685 from Federal funds for services rendered by
the County Departments under the Selective Service Medical Survey
and Civilian War Assistance Programsmm
422
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
1947
1946
1945
Public Assistance Program123325809
Crippled Children Program 3589662
State Institutions 1416238
Child Welfare Services 5465636
Federal War Services 18640
Other Welfare Services 216874
Totals 134032859
96272614
3493505
1386744
5053222
1789106
257435
87204214
2993518
1678731
4489165
4115557
225878
108252626 100707063
BY OBJECT
State Department
Personal Services 29003628
Travel Expense 1701413
Supplies and Materials 720034
Communication Services 1204976
Printing Publicity 894652
Repairs 103674
Rents 566320
Miscellaneous 63408
Insurance and Bonding 96363
Indemnities 3150
Equipment 605659
Subtotals 34963277
Administrative Grants to
County Departments 99069582
Totals 134032859
25276756 24014920
1443629 1521133
552475 412347
1293527 1343890
898427 1101336
69145 87900
293680 274142
52350 75723
89251 103603
195329 51276
30164569 28986270
78088057 71720793
108252626 100707063
BY FUNDS
State Funds 70983265
Federal Funds 63049594
Totals 134032859
mmmu
68895482
39357144
62684488
38022575
108252626 100707063423
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
YEAR ENDED JUNE 30th
PERCENTAGES 1947 1946 1945
State Funds 9296 6364 6224
Federal Funds 4704 3636 3776
Totals 10000 10000r 10000
Number of Employees at June 30th 129 112 101
The 134032859 expended for administrative expense of the
State Office and for Grants to County Departments the past year
represents an increase of 25780233 or 238 over the 108252626
for the previous year ended June 30 1946 the greater part of the
additional funds required being provided through increased allocations
of Federal funds for administration And it will be noted by com
paring benefit payments for the past two years that public assistance
benefits paid in the fiscal year ended June 30 1947 also were larger
the amount of increase being 515093807 or 457 over the 1946
fiscal year total of 1126281393
GENERAL
Mr L C Groves succeeded Mr A J Hartley as Director of the
Department of Public Welfare on May 12 1947
The Director of the Department is bonded in the amount of
2000000 the Chief of the Division of Accounts and Finance for
5000000 and other employees in varying amounts
Books and records of this agency are complete and accurate and
the accounting system is well suited to the needs of the Department
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 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 year424
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTSIN
AID BY COUNTY YEAR ENDED JUNE 30 1947
PUBLIC ASSISTANCE
TOTAL PAYMENTS FOR THE YEAR
County Old Age
1 Appling 5335500
2 Atkinson 4243950
3 Bacon 2079900
4 Baker 4182000
5 Baldwin 7937700
6 Banks 2909450
7 Barrow 4563100
8 Bartow 9705600
9 Ben Hill 6356900
10 Berrien 2973550
11 Bibb 47039400
12 Bleckley 3434850
13 Brantley 2461000
14 Brooks 8827250
15 Byran 2117600
16 Bulloch 6411450
17 Burke 8768500
18 Butts 3239300
19 Calhoun 4559550
20 Camden 2905200
21 Candler 4211650
22 Carroll 24402550
23 Catoosa 5005600
24 Charlton 2028200
25 Chatham 40064200
26 Chattahoochee 689100
27 Chattooga 7207100
28 Cherokee 11356200
29 Clarke 9649650
30 Clay 2682300
31 Clayton 4079700
32 Clinch 3282750
33 Cobb 19581200
34 Coffee 8614400
35 Colquitt 8561550
36 Columbia 5164500
37 Cook 4316700
38 Coweta 14551900
39 Crawford 2894300
40 Crisp 7634150
41 Dade 2314300
42 Dawson 2448900
43 Decatur 9082700
44 DeKalb 34797600
Dependent Total Public
Blind Children Assistance
261650 2207250 7804400
183950 1158250 5586150
68600 1467350 3615850
95200 738450 5015650
325400 991800 9254900
59500 377000 3345950
45000 410800 5018950
168100 1093550 10967250
361800 627350 7346050
188600 425850 3588000
1795350 10746200 59580950
127950 450250 4013050
88100 980750 3529850
263700 465950 9556900
147500 596550 2861650
232900 737800 7382150
241000 587250 9596750
96650 63900 3399850
150650 463350 5173550
168600 454900 3528700
119100 1519300 5850050
563650 1365750 26331950
136050 888250 6029900
105450 315800 2449450
3491250 11112050 54667500
61050 155400 905550
246250 1064250 8517600
236200 2629500 14221900
520300 875100 11045050
44750 272950 3000000
114150 1177900 5371750
111500 553850 3948100
197900 3812400 23591500
429950 3441650 12486000
414650 781450 9757650
126550 418250 5709300
168550 784750 5270000
787850 1328150 16667900
69950 163400 3127650
171250 1772600 9578000
35900 862350 3212550
33200 293100 2775200
268850 1479000 10830550
971300 9517150 45286050
425
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTSIN
AID BY COUNTY YEAR ENDED JUNE 30 1947
BENEFITS
Average per Month Crippled Children Benefits Administrative
GrantsinAid
Number Allowance Number
of per Children Total to County
Individuals Individual Treated Payments Departments
452 1439 4 83399 348163
333 1399 3 54457 272149
196 1536 4 60669 229255
283 1479 3 149942 339245
592 1302 5 160043 748600
246 1133 2 22466 289700
380 1102 2 11937 455242
645 1417 14 228501 615318
378 1619 3 48167 439165
239 1252 8 119785 452200
2912 1705 19 382560 3065051
274 1222 4 13327 335825
267 1103 4 30981 286625
634 1256 3 106676 594249
190 1252 6 29308 266950
463 1330 6 206947 606998
770 1039 13 289826 901628
278 1019 4 50726 427720
356 1212 3 31861 342735
201 1464 5 34740 276830
309 1576 7 117452 314216
1250 1756 9 167241 1073424
282 1779 3 85820 313881
156 1306 2 8872 233232
2114 2154 11 86509 2927617
65 1159 3 6761 229743
453 1568 7 227914 419851
818 1448 8 138238 763919
702 1312 11 319261 808976
207 1209 5 181997 259791
294 1520 10 62372 332562
190 1735 5 48329 253040
1157 1699 14 311185 1096367
624 1667 9 90678 704419
560 1453 20 550387 766747
372 1279 8 93895 316793
315 1393 6 156872 367558
872 1594 11 107389 907723
226 1153 2 3814 296755
579 1377 10 155917 637108
228 1176 4 10773 228112
235 984 6 55962 227081
635 1420 5 70929 758165
2006 1881 13 148450 2086770
426
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTSIN
AID BY COUNTY YEAR ENDED JUNE 30 1947
PUBLIC ASSISTANCE
TOTAL PAYMENTS FOR THE YEAR
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
County Old Age
Dodge 9133650
Dooly 8824500
Dougherty 13843050
Douglas 5377750
Early 9712750
Echols 1770550
Effingham 4480350
Elbert 10855700
Emanuel 9354550
Evans 2171700
Fannin 5023200
Fayette 4833450
Floyd 19696450
Forsyth 4718550
Franklin 7763200
Fulton 206217100
Gilmer 3715800
Glascock 3091300
Glynn 6315150
Gordon 7891450
Grady 6873450
Greene 7839300
Gwinnett 11583850
Habersham 10090250
Hall 12462450
Hancock 5311500
Haralson 6028300
Harris 6612150
Hart 7714300
Heard 3197150
Henry 6777350
Houston 4706300
Irwin 3365700
Jackson 5574200
Jasper 3478350
Jeff Davis 2609600
Jefferson 7536000
Jenkins 3798550
Johnson 4109500
Jones 3376450
Lamar 5956650
Lanier 1639450
Laurens 9556300
Lee 3059500
Dependent Total Public
Blind Children Assistance
264650 2395300 11793600
254200 1044350 10123050
953100 1665350 16461500
172650 431200 5981600
505550 1419500 11637800
107100 511550 2389200
207250 445300 5132900
250250 954000 12059950
301350 2423500 12079400
57050 473450 2702200
112000 596900 5732100
152200 563550 5549200
608300 3365500 23670250
94000 1094050 5906600
142050 1185600 9090850
7626450 36591350 250434900
12700 797950 4526450
99900 629950 3821150
581550 1174200 8070900
108200 1059050 9058700
363650 1546350 8783450
25500 592800 8457600
166450 1677400 13427700
96700 866050 11053000
229700 1869950 14562100
255150 490650 6057300
101450 1161700 7291450
353800 714550 7680500
151250 1137750 9003300
163950 477850 3838950
89000 267600 7133950
183850 637250 5527400
124800 590950 4081450
54050 367400 5995650
182750 511450 4172550
117900 953800 3681300
152000 843800 8531800
145550 687900 4632000
130750 667800 4908050
75150 412100 3863700
237250 288850 6482750
130650 556000 2326100
386450 2854350 12797100
205300 181350 3446150
mmm427
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTSIN
AID BY COUNTY YEAR ENDED JUNE 30 1947
BENEFITS
Average per Month Crippled Children Benefits Administrative
GrantsinAid
Number of Allowance per Number Children Total to County
Individuals Individual Treated Payments Departments
688 1429 4 60553 690201
501 1682 4 138918 573434
812 1689 11 606479 752875
406 1228 2 173151 374493
747 1298 9 397063 728372
104 1908 2 12945 236930
284 1503 4 39134 355300
765 1314 5 204889 776706
780 1291 17 278191 823655
191 1181 4 55691 196133
397 1203 6 132198 529435
412 1123 5 31729 327359
1466 1345 13 272006 1501492
369 1333 6 72031 365299
723 1047 2 37496 727923
10025 2082 134 1528092 12530307
346 1091 3 92067 345804
181 1759 1 58610 212643
438 1537 12 66023 576935
592 1275 9 51747 547209
535 1368 5 6154 390467
629 1120 4 32186 654952
880 1272 12 203832 1071852
560 1645 3 36015 517995
855 1420 14 234566 848825
422 1195 7 357129 460309
373 1627 5 101598 467070
398 1608 2 1193 511195
595 1262 2 53346 523572
283 1128 6 187358 369144
424 1401 4 76691 476155
450 1023 6 217850 605340
289 1179 3 11211 366548
549 910 7 187621 611737
302 1151 4 52571 360946
213 1442 5 150835 229948
580 1226 13 534632 566389
334 1154 14 189528 377460
328 1247 5 122500 462141
306 1053 1 2138 457760
362 1492 9 40607 354164
149 1299 7 58835 226518
803 1328 10 119640 943916
183 1569 4 186330 244449
428
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTSIN
AID BY COUNTY YEAR ENDED JUNE 30 1947
PUBLIC ASSISTANCE
TOTAL PAYMENTS FOR THE YEAR
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
County Old Age
Liberty 3390000
Lincoln 5037950
Long 1505750
Lowndes 23274000
Lumpkin 3313450
Macon 8073800
Madison 7867850
Marion 3476400
McDuffie 5540050
Mclntosh 2397600
Meriwether 9154300
Miller 5423650
Mitchell 13730900
Monroe 4670900
Montgomery 2993700
Morgan 6526150
Murray 3109300
Muscogee 27210650
Newton 5719250
Oconee 3135200
Oglethorpe 6467800
Paulding 5773800
Peach 7017550
Pickens 3784950
Pierce 5093350
Pike 4036500
Polk 10320700
Pulaski 3935950
Putnam 4132400
Quitman 1547850
Rabun 8077150
Randolph 5876300
Richmond 24086950
Rockdale 3700200
Schley 2004600
Screven 5487050
Seminole 4405450
Spalding 16920350
Stephens 8402400
Stewart 5452950
Sumter 11137700
Talbot 4505450
Taliaferro 1568000
Dependent Total Public
Blind Children Assistance
130750 574150 4094900
144150 474950 5657050
143850 560950 2210550
954300 4585250 28813550
9600 151350 3474400
180300 299150 8553250
151050 483850 8502750
168200 440000 4084600
109400 542050 6191500
79850 437600 2915050
314400 534750 10003450
211200 859600 6494450
623800 773050 15127750
111800 280300 5063000
167700 414950 3576350
229650 218650 6974450
85500 491250 3686050
1326300 9466000 38002950
105550 334750 6159550
71200 303100 3509500
150250 514200 7132250
125450 1264200 7163450
117400 1074700 8209650
5750 945700 4736400
281950 1030950 6406250
207450 355800 4599750
284100 1414200 12019000
171250 591000 4698200
47900 144800 4325100
32600 70350 1650800
107550 887250 9071950
179150 478750 6534200
1109550 3386050 28582550
74350 456700 4231250
17000 299550 2321150
267100 536550 6290700
29500 903850 5338800
678800 1070650 18669800
186650 1053800 9642850
84550 579900 6117400
334650 878850 12351200
129800 564250 5199500
28700 117150 1713850
429

DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTSIN
AID BY COUNTY YEAR ENDED JUNE 30 1947
BENEFITS
Average per Month Crippled Children Benefits Administrative
GrantsinAid
Number Allowance Number
of per Children Total to County
Individuals Individual Treated Payments Departments
273 1251 20 356159 307446
356 1323 5 26886 378170
137 1346 6 49250 228295
1250 1920 15 243188 1009565
279 1038 5 136539 287027
509 1400 5 163903 611846
572 1239 8 94290 575059
234 1453 1 11722 313120
334 1545 7 138660 445170
224 1082 2 9661 240879
674 1236 6 136228 617978
314 1725 5 65668 380869
705 1789 8 533339 759734
345 1222 6 212651 567068
219 1360 1 32688 303607
448 1296 1 3223 478128
249 1234 3 44700 330980
1756 1803 25 460622 1853027
490 1046 3 43997 556752
287 1019 1 17546 242695
525 1131 6 57021 558959
572 1043 5 179342 383460
428 1598 2 17182 367356
340 1180 1 1019 414490
333 1601 11 211417 334228
263 1456 9 62384 357124
644 1555 11 95093 563089
353 1109 2 23930 378020
338 1067 9 457415 384117
103 1339 153409
354 2134 2 44321 299060
504 1081 7 175773 535300
1469 1621 30 541162 2112022
252 1397 5 208585 335350
181 1071 1 6060 229800
502 1043 12 365311 569049
294 1515 2 32764 336082
802 1939 19 321728 706644
542 1483 2 10911 528471
404 1262 6 272224 424619
819 1256 14 233410 845565
310 1400 3 47276 302679
155 918 1 142511 239938
430
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTSIN
AID BY COUNTY YEAR ENDED JUNE 30 1947
PUBLIC ASSISTANCE
County
132 Tattnall
133 Taylor
134 Telfair
135 Terrell
136 Thomas
137 Tift
138 Toombs
139 Towns
140 Treutlen
141 Troup
142 Turner
143 Twiggs
144 Union
145 Upson
146 Walker
147 Walton
148 Ware
149 Warren
150 Washington
151 Wayne
152 Webster
153 Wheeler
154 White
155 Whitfield
156 Wilcox
157 Wilkes
158 Wilkinson
159 Worth
Totals
TOTAL PAYMENTS FOR THE YEAR
Old Age Blind Dependent Children Total Public Assistance
5832950 297900 113700 193650 284500 561200 95500 430800 59350 202800 637100 168350 103150 53800 77300 300400 184350 660450 151350 240850 345800 92550 121550 526850 213750 206950 84450 427150 901800 710600 1317300 144700 3103000 1438500 1671000 568350 977650 1793300 836850 254200 1222850 622400 1286050 760400 3844750 211300 720950 849500 178550 842450 491850 5216450 512900 402900 495950 1487100 7032650
5512800 6337100
6527500 8038450
5027350 5456550
14397250 18061450
6483700 8017700
6332850 8434650
2447100 3074800
3981800 5162250
26140800 28571200
5029800 6035000
2820050 3177400
3773350 5050000
9527400 10227100
12440900 14027350
7623250 8568000
14659350 19164550
4209300 4571950
6783100 4162050 7744900 5357350
1708550 1979650
4496300 5460300
3492700 3984550
12378800 18122100
6862800 7580450
9575050 10184900
3580250 4160650
11012500 12926750

1368825600 48034950 224514650 1641375200
am
431
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTSIN
AID BY COUNTY YEAR ENDED JUNE 30 1947
B E N E F ITS
Average per Month
Number Allowance
of per
Individuals Individual
476 1232
428 1235
453 1478
395 1150
860 1750
415 1610
550 1277
172 1493
319 1347
1456 1635
333 1509
213 1242
334 1261
574 1465
783 1493
634 1127
855 1868
302 1261
563 1146
323 1381
130 1273
302 1507
285 1163
956 1580
345 1832
738 1150
327 1061
588 1831
90018
1519
Crippled Children Benefits Administrative
GrantsinAid
Number Children Total to County
Treated Payments Departments
6 292615 463115
2 26734 402136
5 34944 527383
6 100529 546307
14 675176 901656
10 379433 473005
13 391834 560934 200956
7 141704 302575
8 55977 1031220
11 345628 353602
2 40481 359022
1 1226 347467
5 179735 505100
7 126661 741190
14 176736 579803
9 82698 767410
6 91793 337668
12 142606 740281 369612
2 6314 266046
2 62603 346969
2 130777 326582
12 253123 589850
18 219532 476586
4 49236 760332
1 967 430490
11 318508 627184
1192 23393243 99069582
M
DEPARTMENT OF
PUBLIC WELFARE
433
Institutions434

DEPARTMENT OF PUBLIC WELFARE
INSTITUTIONS DIVISION
RECEIPTS 1947 1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 226000000 226000000
Budget Balancing Adjustments Lapses 253769016 190162791
Transfers Other Spending Units479769016 416162791
Total Income Receipts 0 0
435
DEPARTMENT OF
PUBLIC WELFARE
Confederate Soldiers Home
Atlanta
436
DEPARTMENT OF PUBLIC WELFARE
CONFEDERATE SOLDIERS HOME ATLANTA
RECEIPTS 1947 1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units 2132656 961937
Revenues Retained
Earnings Veterans Aid Services 12000 12000
Total Income Receipts 2144656 973937
CASH BALANCES JULY 1st
Budget Funds 111589 48866
Total 2256245 1022803
PAYMENTS
EXPENSE
Personal Services 400901
Travel 340
Supplies Materials 450298
Communication 8215
Heat Light Power Water 10668
Repairs 121351
Insurance 28340
Equipment 14674
Miscellaneous 55324
Total Expense Payments 1090111 911214
CASH BALANCES JUNE 30th
Budget Funds 1166134 111589
Total 2256245 1022803
447805
500
266933
8715
12090
121760
7326
46085
437

DEPARTMENT OF PUBLIC WELFARE
CONFEDERATE SOLDIERS HOME ATLANTA
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
CASH ASSETS
Cash in Bank
For Maintenance 166134
For Improvements 1000000
Total Current Assets
LIABILITIES RESERVES AND SURPLUS
LIABILITIES
Accounts Payable
RESERVES
Reserve for Improvements
SURPLUS
For Operationsv
Total Liabilities Reserves and Surplus
1166134
76381
1000000
89753
1166134438
DEPARTMENT OF PUBLIC WELFARE
CONFEDERATE SOLDIERS HOME ATLANTA
SUMMARY
FINANCIAL CONDITION
The Confederate Soldiers Home ended the fiscal year on June 30
1947 with a cash surplus of 89753 available for regular operations
and 1000000 to be used for improvements subject to budget ap
provals after providing the necessary reserve of 76381 to cover
outstanding accounts payable
AVAILABLE INCOME
Total income of the Soldiers Home for the year was 2144656 of
which 1132656 was allotment of State Appropriation Funds by the
Department of Public Welfare for regular operations and 1000000
for improvements and 12000 income from rents
OPERATING COSTS
From the 2144656 available income 1090111 was expended for
operating the Home and 1054545 remained on hand increasing the
111589 cash balance held at the beginning of the fiscal year to
1166134 on June 30 1947 of which 166134 will be available for
regular operating expense in the next fiscal period after providing for
liquidation of outstanding accounts payable and 1000000 is to be
expended for improvements
COMPARISON OF OPERATING COSTS
Expenditures for operations by the Confederate Soldiers Home for
the past three years are compared in the statement following439
DEPARTMENT OF PUBLIC WELFARE
CONFEDERATE SOLDIERS HOME ATLANTA
YEAR ENDED JUNE 30
1947 1946 1945
Personal Services 400901 447805 333472
Travel Expense 340 500 980
Supplies and Materials 450298 266933 240793
Communication Services 8215 8715 8854
Heat Light Power Water 10668 12090 11622
Printing Publicity 227
Repairs and Alterations 121351 121760 48112
Insurance and Bonding 28340 747
Equipment 14674 7326 4623
Miscellaneous 55324 46085 31931
Totals 1090111 911214 681361
Number of Employees June 30th 5 6 5
Confederate Veterans in Home at June 30th 12 4
Veterans Widows in Home at June 30th 9 6
Legislative Act approved January 31 1946 provided for the ad
mission and maintenance at the Home of Widows of Confederate
Veterans
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 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
Appreciation is expressed to the officials and staff of the Depart
ment of Public Welfare and the Confederate Soldiers Home 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 Girls
Atlanta442
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR GIRLS ATLANTA
RECEIPTS 1947
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units 6693209
Revenues Retained
Earnings Corrections
Total Income Receipts 6693209
CASH BALANCES JULY 1st
Budget Funds 444684
Total 7137893
PAYMENTS
EXPENSE
Personal Services 2104842
Travel
Supplies Materials 3043828
Communication 56470
Heat Light Power Water 315937
Repairs 68349
Rents
Insurance 52683
Indemnities 48849
Equipment 398604
Miscellaneous 40915
Total Expense Payments 6130477
CASH BALANCES JUNE 30th
Budget Funds 1007416
Total 7137893
1946
4806240
4806240
145283
4951523
2020513
1684357
43182
308114
83113
78434
287946
1180
4506839
444684
4951523443
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR GIRLS ATLANTA
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
CASH ASSET
Cash in Bank
Maintenance Account 607416
Improvement Fund Account 400000
1007416
LIABILITIES RESERVES AND SURPLUS
LIABILITIES
Accounts Payable 396789
RESERVES
Reserve for Improvements 400000
SURPLUS
For Operations 210627
Total Liabilities Reserves and Surplus 1007416444
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR GIRLS ATLANTA
SUMMARY
FINANCIAL CONDITION
The Training School for Girls ended the fiscal year on June 30
1947 with a cash surplus of 210627 and held 400000 for im
provements subject to budget approvals after providing the neces
sary reserve of 396789 to cover outstanding accounts payable
AVAILABLE INCOME
Total income of the Training School for Girls for the year was
6693209 provided through allotment of State Appropriation funds
of which 6293209 was for the regular operating expense of the
School and 400000 for improvements
OPERATING COSTS
From the 6693209 available income 6130477 was expended for
the operating cost of the School and 562732 remained on hand
increasing the 444684 cash balance held at the beginning of the
fiscal year to 1007416 on June 30 1947 of which 607416 will be
available for regular operating expense in the next fiscal period after
providing for liquidation of outstanding accounts payable and
400000 is to be expended for improvements
Payments for indemnities in the year amounting to 48849 were
made under authority of Act of the General Assembly approved
March 20 1943 and amended February 23 1945 which provides 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 following445
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR GIRLS ATLANTA
YEAR
1947
Personal Services 2104842
Travel Expense
Supplies and Materials 3043828
Communication Services 56470
Heat Light Power Water 315937
Repairs and Alterations 68349
Rents
Miscellaneous 40915
Insurance and Bonding 52683
Indemnities 48849
Equipment 398604
Totals 6130477
Number of Employees at June 3018
Average Daily Population of Inmates 110
Annual Per Capita Cost 55732
ENDED JUNE 30th
1946 1945
2020513 2246505
90
1684357 1575079
43182 42339
308114 287994
83113 149217
1600
1180 1465
78434
287946 64515
4506839 4368804
17 18
110 110
40971 39716
Of the 1623638 increase in cost of operations the past year over
the previous fiscal period ended June 30 1946 1359471 was in
expenditures for supplies the larger part of which was food
GENERAL
Books and records of the Training School for Girls are kept in the
Central Accounting Office of the Department of Public Welfare and
were found in excellent condition 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
The Superintendent of the School 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 Girls for
the cooperation and assistance given the State Auditors office during
this examination and throughout the year447
DEPARTMENT OF
PUBLIC WELFARE
Training School for Colored Girls
Macon448
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR COLORED GIRLS MACON
RECEIPTS 1947 1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units 1981390 992387
Revenues Retained
Earnings Corrections
Total Income Receipts 1981390 992387
CASH BALANCES JULY 1st
Budget Funds 34269 45683
Total 2015659 1038070
PAYMENTS
EXPENSE
Personal Services 438738 414925
Travel 2445
Supplies Materials 871471 460311
Communication 17940 20233
Heat Light Power Water 57568 58471
Repairs 36003 18266
Rents HOO 1325
Insurance 11302 2000
Equipment 248109 24208
Miscellaneous 373 1617
Total Expense Payments 1682604 1003801
CASH BALANCES JUNE 30th
Budget Funds 333055 34269
Total 2015659 1038070449
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR COLORED GIRLS MACON
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
CASH ASSETS gm5B
Cash in Bank
LIABILITIES RESERVES AND SURPLUS
LIABILITIES
219161
Accounts Payable
SURPLUS 113894
For Operations
Total Current Liabilities and Surplus 333055450
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR COLORED GIRLS MACON
SUMMARY
FINANCIAL CONDITION
The Training School for Colored Girls ended the fiscal year on
June 30 1947 with a cash surplus of 113894 available for opera
tions subject to budget approvals after providing the necessary
reserve of 219161 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 allotment
of State Appropriation funds 1981390
OPERATING COSTS
From the 1981390 provided 1682604 was expended for the
operating cost of the School in the year ended June 30 1947 and
298786 remained on hand increasing the 34269 cash balance held
at the beginning of the fiscal period to 333055 on June 30 1947
The first lien on this remaining cash balance is for liquidation of
219161 in outstanding accounts payable and the remainder will be
available for expenditure subject to budget reapprovals in the next
fiscal period
COMPARISON OF OPERATING COSTS
Expenditures for the operation of the Training School for Colored
Girls for the past three years are compared in the statement following451
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR COLORED GIRLS MACON
YEAR ENDING JUNE 30th
1947 1946 1945
Personal Services 438738 414925 403925
Travel Expense
Supplies and Mateals 871471
Communication Services i
Heat Light Power Water 57568 8471 56846
Repairs and Alterations 36003 18266 21983
SsTanceandBondin 11302 2000 2000
Total Expense Payments1682604 1003801 894974
Outlay 602 17
New Buildings and Equipment
Total Cost Payments1682604 1003801 2355191
Number of Employees at June 30th 4 3
Number of Colored Juvenile Delinquent
Girls in School at June 30th JH 1J 21
Annual Per Capita Cost 5278 59047 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 kept
in the Central Accounting Office of the Department of Public Welfare
and were found in excellent condition 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
Superintendent Ruth Stevenson 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 Colored
Girls for the cooperation and assistance given the State Auditor s
office during this examination and throughout the year
453

DEPARTMENT OF
PUBLIC WELFARE
School for Mental Defectives
Gracewood454
DEPARTMENT OF PUBLIC WELFARE
SCHOOL FOR MENTAL DEFECTIVES GRACEWOOD
RECEIPTS 1947
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units 44191999
Revenues Retained
Earnings Hospital Services 823903
CASH BALANCES JULY 1st
Budget Funds
966740
PAYMENTS
EXPENSES
Personal Services
Travel
Supplies Materials
Communications
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
5510609
7130
8577136
109849
447125
2440
59824
1920
155666
1063534
4773
OUTLAYS
Lands Improvements
Personal Services
Contracts
Equipment
280000
247680
CASH BALANCES JUNE 30th
Budget Funds 29514947
Total 45982642
1946
12634417
986293
Total Income Receipts 45015902 13620710
3884342
Total 45982642 17505052
5104589
452
6432918
95651
400151
8942
46490
1920
1250
401918
1894
Total Expense Payments 15940015 12496175
36431
3508039
497667
966740
17505052455
DEPARTMENT OF PUBLIC WELFARE
SCHOOL FOR MENTAL DEFECTIVES GRACEWOOD
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
CASH ASSETS
Available Cash
Regular Account 1114947
Special Account 28400000
29514947
LIABILITIES
CASH LIABILITIES
Accounts Payamle 776126
RESERVE
For Improvements 28400000
SURPLUS
For Operations 338821
29514947
In Division of Institutions Account456
DEPARTMENT OF PUBLIC WELFARE
SCHOOL FOR MENTAL DEFECTIVES GRACEWOOD
SUMMARY
FINANCIAL CONDITION
The School for Mental Defectives ended the fiscal year on June 30
1947 with a cash surplus of 338821 after providing the necessary
reserve of 776126 to cover outstanding accounts payable and re
serving 28400000 to be used for permanent improvements
AVAILABLE INCOME
For the operation of the School in the year ended June 30 1947
the State Department of Public Welfare through allotment of State
Appropriation funds provided 44191999 which was supplemented
by 823903 from pay patients sales and other sources making total
income available for the year 45015902
OPERATING COSTS
From the 45015902 available income 15940015 was expended
for the operating expense of the School and 527680 for purchase
of lands buildings and new equipment a total of 16467695 and
28548207 remained on hand increasing the 966740 cash balance
held at the beginning of the period to 29514947 on June 30 1947
Of this 29514947 remaining cash balance 776126 is for liquida
tion of outstanding accounts payable 28400000 is to be used for
permanent improvements and the remainder of 338821 will be
available for expenditure in the next fiscal period subject to budget
approvals
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the state
ment following457
DEPARTMENT OF PUBLIC WELFARE
SCHOOL FOR MENTAL DEFECTIVES GRACEWOOD
YEAR ENDED JUNE 30th
1947
Expense
Personal Services 5510609
Travel Expense 7139
Supplies and Materials 8577136
Communication Services 109849
Heat Light Power Water 447125
Printing Publicity 2440
Repairs and Alterations 59824
Rents 1920
Insurance and Bonding 155666
Equipment Replacements 1063534
Miscellaneous 4773
15940015
Outlay
Lands Buildings and Permanent
Improvements 280000
Equipment 247680
Total Cost Payments16467695
Number of Employees at June 30th 49
Average enrollment of mentally defective
children for the year ended June 30th 503
Annual Per Capita Cost
exclusive of outlay payments 31690
1946 1945

5104589 4836428
452 2005
6432918 5318642
95651 103003
400151 369083
8942 2250
46490 88498
1920 630
1250 1250
401918 446850
1894 3397
12496175 11172036
3544470 2550565
497667 1016702
44
4308
16538312 14739303
45
4229

29007 26418
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 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
Superintendent Ed W Schwall is bonded in the amount of 500000
Appreciation is expressed to the officials and staff of both the
Department of Public Welfare and the School for Mental Defectives
for the cooperation and assistance given the State Auditors office
during this examination and throughout the year459
DEPARTMENT OF
PUBLIC WELFARE
Training School for Boys
MUledgeville460
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS MILLEDGEVILLE
RECEIPTS
INCOME FROM STATE REVENUE
ALLOTMENTS
1947
1946
Transfers Other Spending Units 46426178
Revenues Retained
Earnings Corrections Service
227640
16199265
185050
Total Income Receipts 46653818 16384315
CASH BALANCES JULY 1st
Budget Funds
1087021
Total 47740839
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
8034406
179425
9420876
138293
1465786
17386
278689
5112
258940
1671335
233450
783447
17167762
6920603
147165
6527378
125765
1237579
18501
150833
2906
3000
680598
184373
Total Expense Payments 21703698 15998701
OUTLAYS
Lands Improvements
Personal Services 2907532 54405
Supplies Materials 3356028 27635
Contracts 1900000
CASH BALANCES JUNE 30th
Budget Funds 17873581 1087021
Total 47740839
171677621
461
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS MILLEDGEVILLE
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
CASH ASSETS
Available Cash 17873581
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts PayableOperations 1453837
Accounts PayableConstruction 131378
1585215
RESERVE
Improvement Fund Allocations 16139927
SURPLUS
For Operations 148439
17873581462
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS MILLEDGEVILLE
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 1947
with a cash surplus of 148439 after providing the necessary reserve
of 1585215 to cover outstanding accounts payable and reserving
16139927 to be used for permanent improvements
AVAILABLE INCOME
To meet the operating cost of the School for the fiscal year ended
June 30 1947 the Department of Public Welfare provided 46426178
through allotment of State Appropriation funds which was supple
mented by 227640 income from sales and other sources making
total income available for the year 46653818
OPERATING COSTS
From the 46653818 available income 21703698 was expended
for the current operating expense of the School and 8163560 for
lands buildings and permanent improvements a total of 29867258
and 16786560 remained on hand increasing the 1087021 cash
balance held at the beginning of the fiscal period to 17873581 on
June 30 1947
Of this 17873581 remaining cash balance 1585215 is for
liquidation of outstanding accounts payable 16139927 is to be
used for permanent improvements and 148439 will be available for
expenditure in the next fiscal period subject to budget approvals
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the state
ment following463
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS MILLEDGEVILLE
YEAR ENDED JUNE 30th
1947
Expense
Personal Services 8034406
Travel Expense 179425
Supplies and Materials 9420876
Communication Services 138293
Heat Light Power Water 1465786
Printing Publicity 17386
Repairs and Alerations 278689
Rents 5112
Insurance and Bonding 258940
Equipment 1671335
Miscellaneous 233450
1946
1945
Total Expense Payments21703698
6920603 6189475
147165 120063
6527378 5990721
125765 117216
1237579 1216159
18501 7769
150833 150203
2906 2624
3000 2000
680598 456019
184373 140447
15998701 14392696
Outlay
Lands Buildings and
Permanent Improvements 8163560
Total Cost Payments29867258
Number of Employees at June 30th
Regular Payroll 63
Construction 4
67
Average number of white and colored
boys in the school year ended June 30th
Annual per capita cost exclusive
of outlay payments
287
82040
59
59
2977
16080741 14392696
58
58
75623 53741
2873
50093
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 known receipts for the
period under review were properly accounted for and expenditures
were within the limits of budget approvals and supported by proper
vouchers
Superintendent W E Ireland is bonded in the amount of 500000464
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS MILLEDGEVILLE
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 during
this examination and throughout the year
465

DEPARTMENT OF
PUBLIC WELFARE
Milledgeville State Hospital
466
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
RECEIPTS 1947 1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units319668213 154995469
Revenues Retained
Earnings Hospital Services 10009607 9245495
Donations Surplus Commodities 5360950 3943685
Total Income Receipts335038770 168184649
NONINCOME
Private Trust Accounts 7992767 9208817
CASH BALANCES JULY 1st
Budget Funds 104646677 10655012
Private Trust Funds 7700097 4999646
Sinking Fund Hospital Author Bonds 6175371 188942292
Total461553682 381990416
PAYMENTS
EXPENSE
Personal Services111271032 103019242
Travel 352467 378864
Supplies Materials 153359354 112714083
Communication 510751 457525
Heat Light Power Water 3931166 3864660
Publications 246422 225677
Repairs 476537 505930
Rents 95946 198170
Insurance 1084024 90687
Equipment 11334462 10062756
Miscellaneous 317455 246064
Total Expense Payments282979616 231763658
OUTLAY
Lands Improvements
Personal Services 2228089 2973735
Supplies Materials 796271 172086
Contracts 66398798 22050426
Equipment 7588284
Total Outlay Payments 77011442 25196247
NONCOST
Private Trust Accounts 8250595 6508366
CASH BALANCES JUNE 30th
Budget Funds 85869760 104646677
Private Trust Funds 7442269 7700097
Sinking Fund Hospital Authority Bonds 6175371
Total 461553682 381990416DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
467
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
CASH ASSETS
Available Cash
Budget Funds
Regular Account 18299808
Superintendents Fund 2500000
Improvement Fund 53069952
Division of Institutions Account 12000000 85869760
Private Trust and Agency Funds
Patients Deposits 4276020
Patients Benefit Fund 902030
Cadet School of Nursing 2264219 7442269
Total Cash 93312029
Accounts Receivable 71522
Inventory
Supplies and Materials 21964768
115348319
LIABILITIES RESERVES AND SURPLUS
CASH LIABILITIES
Accounts Payable and Encumbrances 16968389
RESERVES
Improvement Fund
Unliquidated Contracts and Encumbrances 53098977
Funds Allocated for Buildings and Equipment 12416984 65515961
Private Trust and Agency Funds
Patients Deposits 4276020
Patients Benefit Fund 902030
Cadet School of Nursing 2264219 7442269
SURPLUS
Cash Surplus 3385410
Surplus Invested in Other Assets 22036290 25421700
115348319468
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
1947 with a cash surplus of 3385410 for operations and 22036290
invested in accounts receivable and inventories after providing the
necessary reserve of 16968389 to cover outstanding accounts payable
and setting up reserves of 65515961 for new buildings and equip
ment and 7442269 for Private Trust and Agency Funds held on
this date
AVAILABLE INCOME
For the year ended June 30 1947 there was allotted to the Milledge
ville State Hospital through the Department of Public Welfare from
State Appropriation funds 325843584 for regular operations and
building program and 52500000 for payment of Hospital Authority
rentals which was supplemented by 5360950 in donated com
modities 5385636 from pay patients 3846990 from sales and
776981 from other sources making a total for the period of 3937
14141
From the 393714141 receipts 58675371 was transferred to
the State Hospital Authority leaving net income of 335038770
available to the Hospital with which to meet the years operating costs
OPERATING COSTS
Expenditures for the current operating expense of the Hospital in
the year ended June 30 1947 were 282979616 and 77011442 was
expended for new buildings and equipment which exhausted the
335038770 available income and reduced the 110822048 cash
balance held at the beginning of the period to 85869760 on June
30 1947469
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
The first lien on this remaining cash balance of 85869760 is for
liquidation of 16968389 in outstanding accounts payable and of
the remainder 65515961 has been obligated for new buildings
and equipment and 3385410 represents surplus available for opera
tions subject to budget approvals in the next fiscal period
The average daily population of the Hospital in the year ended
June 30 1947 was 8895 and the daily per capita cost based on the
expenditures of 282979616 was 0872 Included in this operating
cost is the 5360950 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 0855 is shown as follows
Daily
Per Capita
Cost
Total Expenditures Less Outlay282979616 0872
Less
Value of Donated Commodities 5360950 0017
Net Cost to State277618666 0855
In addition to the cost of operations for the period under review
as reflected by expense payments the following products having a
value of 77319445 were produced and consumed at the Hospital
but which do not enter into the cash receipts and payments
Value of
Commodities Production Net
Produced Cost Savings
AbattoirMeat Products 42354100 38192681 4161419
DairyDairy Products 12007605 7819167 4188438
FarmFarm Products 18846224 10891537 7954687
CanneryFruits Vegetables 4111516 2180299 1931217
Totals 77319445 59083684 18235761470
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
COMPARISON OF OPERATING COSTS
Expenditures for the past two years are compared in the statement
following
YEAR ENDED JUNE 30th
1947
Personal Services111271032
Travel Expense 352467
Supplies and Materials 153359354
Communication Services 510751
Heat Light Power Water 3931166
Printing Publicity 246422
Repairs and Alterations 476537
Rents 95946
Insurance and Bonding 1084024
Equipment 11334462
Miscellaneous 317455
Total Expense Payments282979616
Outlay
New Buildings 69423158
Equipment 7588284
Total Cost Payments359991058
Average daily Hospital population
for year ended June 30th 8895
Per Capita Cost Per Annum
exclusive of outlay 31813
Per Capita Cost Per Diem
exclusive of outlay 0872
Number of Employees at June 30th 1008
1946
1945
103019242 89922582
378864 428973
112714083 99907454
457525 408048
3864660 3684298
225677 163031
505930 396648
198170 216575
90687 14000
10062756 6279928
246064 44821
231763658 201466358
25196247
256959905 201466358
8620 8442
26887 23865
0737 0654
993 886
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the Hospital at the close
of the fiscal year on June 30 1947 amounted to 7442269 and con
sisted of 4276020 deposits to patients personal accounts 902030
Patients Benefit Funds and 2264219 to the credit of the Cadet
School of Nursing a Federal Government program at the Hospital471
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
ANALYSIS OF HOSPITAL IMPROVEMENT FUND
AT JUNE 30 1947
Total
Expenditures
to Date
Additions to Adminis Bldg 7092904
Criminally Insane Dormitory 33672183
Dormitory250 Bed 43379242
Auditorium 8206719
Personnel Building 968357
Roads and Drives 1300000
Equipment
Criminally Insane Dormitory
Dormitory250 Bed
Laundry 7588284
Bakery
Totals 102207689
Unliquidated Contracts and Encumbrances Unencumbered Allotment Balances
1082915 3998721 12596695 35391621 29025 416984
4500000 4700000 1600000 1200000
53098977 12416984
GENERAL
Books and records covering the cash receipts and disbursements of
the Milledgeville State Hospital are maintained in the Central Ac
counting Office of the Department of Public Welfare with cost ac
counts carried at Milledgeville and all were found in excellent condition
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
Appreciation is expressed to the officials and staff of both the De
partment of Public Welfare and the Milledgeville State Hospital
for the cooperation and assistance given the State Auditors office
during this examination and throughout the year473
SUPERVISOR OF
PURCHASES474
SUPERVISOR OF PURCHASES
RECEIPTS 1947 1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 7500000 7500000
Budget Balancing Adjustments Lapses1500611 2024215
Total Income Receipts 5999389 5475785
CASH BALANCES JULY 1st
Budget Funds 133744 200927
Total 6133133 5676712
PAYMENTS
EXPENSE
Personal Services 5032400 4692292
Travel 1875
Supplies Materials 486544 399287
Communication 420053 383739
Publications 3249 20739
Repairs 16780 17055
Rents 12000 12000
Insurance 16651 8000
Equipment 81446 51027
Miscellaneous 307
Total Expense Payments 6070998 5542968
CASH BALANCES JUNE 30th
Budget Funds 62135 133744
Total 6133133 5676712475
SUPERVISOR OF PURCHASES
SUMMARY
FINANCIAL CONDITION
The office of the Supervisor of Purchases ended the fiscal year on
June 30 1947 with a cash surplus of 62135 and reported no out
standing accounts payable or other liabilities
AVAILABLE INCOME
State Appropriation for the operation of the office of the Super
visor of Purchases for the year ended June 30 1947 was 7500000
However operating expenses of the office were held below this figure
and 1500611 was lapsed to the States General Fund as provided by
law leaving net allotment for the year 5999389
OPERATING COSTS
Expenditures by the Supervisor of Purchases for the operating
expense of the office in the year ended June 30 1947 were 6070998
which exhausted the 5999389 available income and reduced the
133744 cash balance held at the beginning of the fiscal period to
62135 on June 30 1947 and this amount will be available for
expenditure in the next fiscal year subject to budget approvals
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the office for the past three
years are compared in the statement following
YEAR ENDED JUNE 30th
1947 1946 1945
Personal Services 5032400
Travel Expense 1875
Supplies 486544
Communication Services 420053
Printing 3249
Repairs 16780
Rents 12000
Insurance and Bonding 16651
Equipment 81446
Miscellaneous
Totals 6070998
Number of Employees June 30th 23
4692292 4669111
400
399287 337932
383739 367708
20739 9704
17055 18677
12000 12000
8000 8150
51027 400
307 107
5542968 5424189
24 22
476
SUPERVISOR OP PURCHASES
GENERAL
Mr W N Pate servedas Supervisor of Purchases to March 25
1947 when he was succeeded by Mr J L Pilcher
The Supervisors bond is in the amount of 1500000 and assistant
supervisors and bookkeeper are bonded for 500000 each
Books and records were found in good condition all known re
ceipts 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 Supervisor of Purchases and the
staff of his office for the cooperation and assistance given the State
Auditors office during this examination and throughout the year477
DEPARTMENT OF
REVENUE478
DEPARTMENT OF REVENUE
RECEIPTS
1947
1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 75000000
Budget Balancing Adjustments Lapses 84298307
Revenues Retained
Taxes Retained at Source 165669059
Transfers Other Spending Units 215292
NONINCOME
State Revenue Collections Unfunded
Private Trust Account
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded
Private Trust Account
505127
12897915
1655502
8496538
Total 348737740
PAYMENTS
75000000
63108255
143545730
146250
Total Income Receipts325182658 281507735
7694082
10589722
1287581
802456
10000
301871576
EXPENSE
Personal Services
Departmental 102191963
Retained at Source
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Equipment
Miscellaneous
165669059
19273487
1963318
5448096
23540
23417124
143828
2008984
408327
2300
964958
1226598
88712069
143545730
17099766
1638641
5517707
9074
20415163
116371
1574059
425435
10755
975110
1099934
Total Expense Payments322741582 281139814
NONCOST
Private Trust Account 12897915
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
4096578
9001665
10579722
1655502
8496538
Total
348737740 301871576479
DEPARTMENT OF REVENUE
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
CASH AND IN BANKS
State Revenue Collections Unfunded 9001665
Operating Fund 4096578
Total
13098243
LIABILITIES RESERVES SURPLUS
ACCOUNTS PAYABLE
For Supplies 505098
For Printing 585440
For Equipment 470110
RESERVES
For Funding to State Treasury
SURPLUS
For Operations
Total
1560648
9001665
2535930
13098243
480
DEPARTMENT OF REVENUE
SUMMARY
FINANCIAL CONDITION
The State Department of Revenue had surplus funds of 2535930
on June 30 1947 available for expenditure on approved budgets in
the next fiscal period after making provision for liquidation of
1560648 outstanding accounts payable and held 9001665 in
revenue collections to be transferred to the State Treasury
REVENUE COLLECTIONS
This Department is the principal taxcollecting agency of the State
Government and in the year just closed collected or had accounting
control of 9417586075 in State revenue of which 6029826743
was from taxes based on sales 2174639564 income taxes 5869
99920 property taxes and 626119848 from other taxes and
earnings
Revenue collections the past year reached a new high94175
86075 which is 1725737575 in excess of previous years revenue
and 3469083491 greater than two years ago the major portion of
the increased collections coming from taxes based on sales and income
tax as shown in comparative statement following481
DEPARTMENT OF REVENUE
COMPARISON OF REVENUE COLLECTIONS
YEAR ENDED JUNE 30th
1947
Taxes Based on Sales
Alcoholic Beverages1364843257
Beer 330310925
Wine 74343477
Subtotals1769497659
Carbonic Acid Gas 11493742
Cigar and Cigarette 863027504
Kerosene 60644531
Malt Syrup 11592
Motor Fuel 3323107121
Soft Drinks 2044594
Subtotals 6029826743
Income Tax 2174639564
Property Tax 586999920
NonBusiness License Tax
Motor Vehicle License Tax 338210325
Other NonBusiness
License Tax 42029325
Corporation Franchise Tax 55424735
Business License Tax 140298064
Earnings 283250
Fines and Forfeits 1949371
Inheritance Tax 37341067
Poll Tax 10583711
1946
1072707008
354668309
84908901
1512284218
12140262
758498087
45368955
15614
2728499143
2062271
5058868550
1518291609
537584359
276726926
28132275
45644405
132597679
277658
1836960
54513344
37374735
1945
420353314
298385380
63081839
781820533
15021877
512314248
37039594
75724
2126432866
2762875
3475467717
1408535281
548267534
257543276
19106215
43583937
113830818
303158
3046302
43101902
35716444
Totals 9417586075 7691848500 5948502584
DISPOSITION OF REVENUE COLLECTIONS
The 9417586075 revenue collected in the year ended June 30
1947 together with a cash balance of 8496538 on hand at the be
ginning of the fiscal year on July 1 1946 made a total of 94260
82613 to be accounted for of which 9251411889 was funded in
the State Treasury 165669059 was retained as collecting and
assessing fees and allowances to outside agencies such as Tax Col
lectors Sheriffs Cigar and Cigarette dealers Motor Fuel dealers
Wine dealers and sellers of Wild Life licenses as provided by law
and 9001665 remained as cash on hand at June 30 1947 to be paid
into the State Treasury in the next fiscal period
The 165669059 in fees and allowances retained by Tax Collectors482
DEPARTMENT OF REVENUE
Sheriffs etc is a part of the cost of collecting State revenue and so
treated as expense in summarizing operations of the Revenue Col
lecting Agency
AVAILABLE INCOME
State Appropriation to the Department for the year was 750
00000 to which was added 84298307 by transfer from the State
Emergency Fund to meet expenditures given budget approval
making the total State Allotment 159298307 494042 was real
ized from transfers from the Unemployment Compensation Bureau
for expense of collecting delinquent accounts and the funds available
were reduced 278750 by transfer to the Department of Law for
services rendered on said collections leaving net income available
to the Department with which to meet the years operating expenses
159513599
OPERATING COSTS
From the 159513599 available income 157072523 was ex
pended for the Departments operating costs and 2441076 remained
on hand increasing the 1655502 cash balance held at the beginning
of the fiscal year to 4096578 on June 30 1947
The first lien on this 4096578 remaining cash balance is for
liquidation of 1560648 in outstanding accounts payable and the
remainder of 2535930 represents funds available in excess of
obligations incurred and will be available for expenditure in the next
fiscal period subject to budget reapprovals
In addition to the 157072523 expended by the Department from
its operating account there is also considered as cost the 165669059
fees and allowances retained at the source of tax collecting agencies
as follows483
DEPARTMENT OF REVENUE
BY WHOM RETAINED
WHOLESALE DISTRIBUTORS OF
Cigars and Cigarettes 84651742
Kerosene 604606
Motor Fuel 33544234
wine 3669701 122470283
AGENTS FOR
Fishing Licenses 1331161
Hunting Licenses 2796996
Selling Fish 28610 4156767
TAX COLLECTORSCOUNTY
For Collecting
Corporation Franchise 1462079
Property TaxDigest Accounts 16432709
Sundry Occupation Tax 6774368
Professions Tax 825780 25494936
For Assessing
Property TaxDigest Accounts 12609168
Sundry Tax 223985 12833153
SHERIFFSCOUNTY
Motor Vehicle Registration 713920
Total 165669059484
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
1947
1946
1945
BY DEPARTMENTAL UNITS
Executive Office 3583786
Chain Store 576335
Cigar and Cigarette 6505331
Delinquent Tax 3340110
Fuel Oil Inspection 5219797
Income Tax 28093885
Liquor Tax 34037511
Malt Beverage 4033553
Motor Fuels 12079558
Motor Vehicle 43974511
Property Tax 11791190
Rolling Store 469840
Veterans License 399345
Wild Life Tax 911590
Wine Tax 2056181
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
Totals 157072523 137594084 114683374
BY OBJECT OF EXPENDITURES
Personal Service102191963
Travel Expense 19273487
Supplies 1963318
Communication Service 5448096
Heat Lights Power Water 23540
Printing Stamping 23417124
Repairs
Rents
Miscellaneous
Insurance Bonding
Equipment
Indemnities
143828
2008984
1226598
408327
964958
2300
88712069
17099766
1638641
5517707
9074
20415163
116371
1574059
1099934
425435
975110
10755
75104083
14421156
1711497
5213556
8270
15219827
182100
1099530
971670
377534
374151
Totals 157072533 137594084 114683374485
DEPARTMENT OF REVENUE
FEES AND ALLOWANCES RETAINED AT SOURCE
BY OUTSIDE COLLECTING AGENCIES
Tax Collectors Sheriffs
Motor Fuel Dealers etc165669059
143545730 113795852
TOTAL COSTS322741582 281139814 228479226
Number of Employees on
Payroll June 30
434
464
401
Operating costs of the various Departmental Units the past year
increased 19478439 of which 13479894 was in personal services
2173721 in travel expense 3001961 in printing and stamping
expense and 822863 in other costs and there was also an increase
of 22123329 in fees and allowances retained at the source by out
side collecting agencies
It is to be noted however that while the Departments costs in
cluding fees and allowances retained at the source have risen 416
01768 or 148 above the previous years 281139814 total there
was likewise an increase of 1725737575 or 224 in the amount
of State revenue collected by the Department in the same period
GENERAL
Included in personal service expense are payments for labor at
the Albany Warehouse which appear to have been duplicated as
shown in the following schedule of labor for the week ended August
311946
Week
Ended
831
831
831
831
831
831
831
831
831
831
831
831
Name
Billingslea Leila
Cheevers Tom
Coleman David
Keaton Jim
Hours
16
i6
16
Long Rufus 15
Lemon Eular 16
Moore Norman
Roberts Aaron 16
Swain Will 16
Smith Oscar 16
Winburn Hattie L 16
Williams Robt
Aug 1946 Sept 1946
Payroll Hours Payroll
17 680
800 17 850
800
800 17 850
800 17 850
640
17 850
800
800 17 850
800
640 17 680
17 850
6880
6460
486
DEPARTMENT OF REVENUE
The 6460 which was paid to Mr J G Miller Warehouseman at
Albany on the September payroll for labor for the week ended August
31 1946 should be refunded by Mr Miller as 6880 had been paid
to him on August payroll for labor for the same period
It was also noted that payments for labor at the Albany Warehouse
appeared to be more than at the other warehouses taking into con
sideration the volume of business handled therefore it is recom
mended that an immediate survey be made of this situation by the
Division officials in charge of this function
All revenue stamps were accounted for either by cash sales or
stock on hand except 1465 2c beer stamps which as yet have not
been located
Improvement was noted in the accounting records of the Motor
Vehicle Tax Division However tags are received from the State
Prison poorly packed with duplication in numbers and missing num
bers making it difficult to keep complete record of all tags manu
factured for a given year corrective measures are recommended
M E Thompson served as Revenue Commissioner to January 15
1947 Glenn S Phillips was appointed Revenue Commissioner April
1 1947
Revenue Commissioner is bonded in the amount of 7000000 and
other employees of the Department are under schedule bond
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 vouchers except as above
noted
Appreciation is expressed to each of those serving as Revenue
Commissioner in the period under review and to the staff of the
Department of Revenue for the cooperation and assistance given the
State Auditors office and commendations are in order for the manner
in which they have administered the revenue laws of the State487
DEPARTMENT OF REVENUE
ANALYSIS OF GENERAL TAX LEVY 1946
COUNTY COLLECTORSDIGEST ACCOUNTS
GENERAL PROPERTY
916291500 at 5 Mills 449581457
18 Officials at 2500 each 45000
449626457
Total Intangible Property States Portion of Tax Levy
Valuation
Rate
Amount Per Cent of Total Levy
37267210000 at 10 per M
311736000 at 50 per M
72864562000 at 100 per M
5718171333 at 150 per M
11573012332 at 300 per M
Penalties
127734691665
3726721
155868
72864562
8577257
34719047
1497045
124932
124932
124932
124932
124932
124932
121540500
465580
19472
9103060
1071568
4337508
187029
15184217 15184217
PUBLIC UTILITIES PROPERTY TAX
21264106400 at 5 Mills 106320532
Income Tax in lieu of Ad Valorem
Ga Railroad and Banking Co 805719
Tenn Valley Authority 1020238 1825957 108146489
Averaged State Portion of Intangible Tax is in ratio of State to County Levy
Rate489
SECRETARY OF STATE490
SECRETARY OF STATE
RECEIPTS 1947 1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 12500000 12500000
Budget Balancing Adjustments Lapses 1775160 273277
Revenues Retained
Earnings Education Library Service 4147 721
Transfers Other Spending Units 37500
Total Income Receipts 14241807 12773998
CASH BALANCES JULY 1st
Budget Funds 240333 232989
Totals 14482140 13006987
PAYMENTS
EXPENSE
Personal Services 10162457 8890047
Travel 1717166 1599629
Supplies Materials 825945 603244
Communication 758791 652884
Heat Light Power Water 35324 27936
Publications 473864 337560
Repairs 40gg8 289624
Rents 129600 117400
Insurance 4025o no00
Equipment 197388 136560
Miscellaneous 56000 100770
Total Expense Payments 14437673 12766654
CASH BALANCES JUNE 30th
Budget Funds 444 67 240333
Totals 14482140 13006987491
SECRETARY OF STATE
SUMMARY
FINANCIAL CONDITION
At the close of the fiscal year on June 30 1947 the Secretary of
State had a cash surplus of 44467 of which 14074 was available
for general administration expense of the office and 30393 for
operations of the Examining Boards
REVENUE COLLECTIONS
The office of the Secretary of State is the revenue collecting agency
for certain fees for certifications registrations and examinations
and collected in the year ended June 30 1947 22407356 as listed
below all of which was transferred to the State Treasury within the
period
585678
General Fees v Qnn
Notary Public Registration Fees
Domestic Corporation Charter Fees
3310750
Foreign Corporation Charter Fees 925000
Corporation Registration Fees 486625
Securities Dealers Fees 3019277
Building Loan Association Fees 173500
Fees from applicants for examination and registration for
professions through the office of the Joint Secretary of
Examining Boards 13688626
Total
22407356
The 22407356 revenue collections the past year compare with
20000790 the previous year and 13666343 two years ago
AVAILABLE INCOME
State Appropriation for the operation of the office of the Secretary
of State for the year ended June 30 1947 was 7500000 which
was increased to 8961358 by transfer of 1461358 from the
State Emergency Fund to meet expenditures approved on budgets as
provided by law and 4147 in fees and earnings were retained a
total of 8965505 from which 37500 was transferred to the De
partment of Audits for expense of auditing Building Loan Asso
ciations leaving net income available for the year 8928005
For the operating expense of the Examining Boards the State ap
propriated 5000000 to which was added 313802 through budget
approvals making total allotment of 5313802492
SECRETARY OF STATE
OPERATING COSTS
Expenditures for the general administrative cost of the Secretary
of States office in the period under review were 8988620 which
exhausted the 8928005 available income and reduced the 74689
cash on hand at the beginning of the fiscal year to 14074 on June
30 1947
The Examining Boards expended in the year 5449053 of which
5313802 was income provided and 135251 from cash on hand
reducing the 165644 on hand at the beginning of the period to
30393 at the close and this amount will be available for expenditure
in the next fiscal period subject to budget approvals
COMPARISON OF OPERATING COSTS
Operating costs for the past three years are compared in the state
ment following
YEAR ENDED JUNE 30th
BY DIVISIONS 1947 1946 1945
Constitutional Office 3223555 2111270 1888277
Archives History Division 1037147 1294221 1002116
Securities Division 544394 779947 846731
Building Loan Division 29325 89390 75125
Charter Division 38725 13150
Joint Secretary of Examining
Boards 4154199 3610291 3469694
Subtotals 8988620 7923844 7295093
Professions Examining Boards 5449053 4842810 4631162
Totals 14437673 12766654 11926255
BY OBJECT
Personal Services 10162457 8890047 8569308
Travel Expense 1717166 1599629 1661826
Supplies 825945 603244 538722
Communication Services 758791 652884 601730
Light Power Water 35324 27936 28969
Printing Publicity 473864 337560 141496
Repairs 40888 289624 79824
Rents 129600 117400 59150
Insurance and Bonding 40250 11000 18500
Equipment 197388 136560 96170
Miscellaneous 56000 100770 130560
Totals 14437673 12766654 11926255
Number of Employees June 30th 36 34 33m
493
SECRETARY OF STATE
Legislative Act approved March 25 1947 increased the salary of
the Secretary of State from 600000 to 750000 per annum
GENERAL
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 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
Appreciation is expressed to the Secretary of State and the staff
of his office for the cooperation and assistance given the State
Auditors office during this examination and throughout the year495
STATE TREASURY
496
STATE TREASURY
ADMINISTRATION
RECEIPTS
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
1947
3000000
588370
Total Income Receipts 3588370
CASH BALANCES JULY 1st
Budget Funds
Totals
56660
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Insurance
Equipment
Miscellaneous
2625533
74381
120030
78512
91895
17922
366777
192723
29846
CASH BALANCES JUNE 30th
Budget Funds Treasury Administration
Totals
47411
1946
3000000
150366
3150366
67868
3645030 3218234
2720471
50000
84248
78723
14870
141835
42177
29250
Total Expense Payments 3597619 3161574
56660
3645030 3218234497
STATE TREASURY
ADMINISTRATION
SUMMARY
FINANCIAL CONDITION
There was a cash surplus of 36277 in the State Treasurers
operating account at the close of the fiscal year on June 30 1947 after
providing the necessary reserve of 11134 to cover outstanding and
unpaid obligations
AVAILABLE INCOME
State Appropriation for the administrative expense of the Treasury
Department for the year ended June 30 1947 was 3000000 which
was increased to 3588370 by transfer of 588370 from the
Emergency Fund to meet expenditures approved on budget as pro
vided by law
OPERATING COSTS
Expenditures in the year were 2625533 for personal services
120030 for supplies 366777 for insurance 192723 equipment
purchases and 292556 for travel communication services repairs
and other expense a total of 3597619 of which 3588370 was
from available income and 9249 from cash on hand
The expenditure of 9249 from cash reduced the 56660 balance
held at the beginning of the fiscal year on July 1 1946 to 47411 on
June 30 1947 which represents surplus of the State Treasurers
Operating Account on this date available for expenditure in the next
fiscal period subject to budget reapprovals
COMPARISON OF OPERATING COSTS
Administrative costs of the State Treasury Department for the
past three years are compared in the statement following
498
STATE TREASURY
ADMINISTRATION
YEAR ENDED JUNE 30th
1947 1946 1945
Personal Services 2625533 2720471 2205000
Travel Expense 74381 50000 43251
Supplies 120030 84248 71096
Communication Services 78512 78723 79376
Printing Publications 91895 76000
Repairs 17922 14870 12670
Insurance Bonding 366777 141835 80653
Equipment 192723 42177 24696
Miscellaneous 29846 29250 31747
Totals 3597619 3161574 2624489
Number of Employees at June 30 7 7 7
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 review
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 year499

STATE TREASURY
SINKING FUND
500
STATE TREASURY
PUBLIC DEBT
RECEIPTS 1947 1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 371900000 371100000
Budget Balancing Adjustments Lapses 366900000 58399051
Total Income Receipts 5000000 429499051
CASH BALANCES JULY 1st
Sinking Fund 9699008 896141116
Budget Funds 815120217 2825364
Totals 829819225 1328465531
PAYMENTS
EXPENSE
Interest
On Fixed Debt 1985818 7362261
On Highway Bonds 10881365 16084045
Total Expense Payments 12867183 23446306
NONCOST
Fixed Debt
Bonds General 83270217 164500000
W A Rental Warrants 53300000 53200000
Highway Bonds 264500000 262500000
CASH BALANCES JUNE 30th
Sinking Fund 414050000 815120217
Budget Funds 1831825 9699008
Totals 829819225 1328465631501
STATE TREASURY
SINKING FUND
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 Stateauthorized debt
servicing funds except the Hospital Authority Bonds which are
shown in the Hospital Authority report
STATEMENT OF FUND OPERATIONS
In the year ended June 30 1947 no allotment of funds was required
for retirement of public debt 6500000 of funds held for interest
on General State Bonds was lapsed to the General Fund and 115
00000 was allotted for payment of interest on Highway Refunding
Bonds
From the 815120217 Sinking Funds held at the beginning of the
fiscal year on July 1 1946 83270217 of General State Bonds
533 00000 of W A Rental Warrants and 264500000 Highway
Refunding Bonds were retired a total of 401070217 and 4140
50000 remained on hand June 30 1947 which is sufficient to retire
all Stateauthorized fixed debts outstanding as follows

General State Bonds of 1838
Due but not presented for payment 9350000
W A Rental Warrants
Due but not presented for payment 1700000
Due 4500000 monthly July 1 1947 through
December 1 1949 135000000
Highway Refunding Bonds of 1939
Due but not presented for payment 3000000
Due March 15 1948 265000000
414050000
The Regents of the University System on May 1 1946 issued
375000000 Dormitory Revenue Bonds for the benefit of the Georgia
School of Technology exercising the powers of a corporate entity
There is no specific act of the General Assembly authorizing the
issuance of these bonds nor was the action subject to the approval
of the Governor AttorneyGeneral or the Budget Bureau of the State
Ruling of the AttorneyGeneral was that this item was not an obliga502
STATE TREASURY
tion of the State and that it could not be retired from tax or ap
propriated funds that it was an obligation of and payable only from
the earnings of the dormitory
Interest payments on the General State Debt in the year ended
June 30 1947 were 1985818 and on Highway Refunding Debt
10881365 making total interest paid in the period 12867183 and
there remained on hand on this date 1831825 available for interest
payment in the next fiscal period503
TEACHER RETIREMENT SYSTEM
504
TEACHER RETIREMENT SYSTEM
RECEIPTS 1947 1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 100000000 100000000
Budget Balancing Adjustments 112893124 4713274
NONINCOME
Public Trust Fund
Contributions
County Systems 114100283 79165848
City Systems 38498304 28178001
State Systems 25128737 19708336
Transfer from Budget Funds 206235905 100000000
Interest on Investment4621341 1570122
CASH BALANCE JULY 1st
Budget Funds 791955 2448755
Public Trust Fund 98135499 20866734
Total 691162466 356651070
PAYMENTS
EXPENSE
Personal Services 4364605 3902394
Travel 131179 73954
Supplies Materials 270599 171000
Communication 197275 173711
Heat Light Power Water 40581 4150
Publications 9110
Repairs 701620 1368471
Rents 579200 5125
Insurance 5000 5000
Pensions Benefits To Public Trust Fund 206235905 100000000
Miscellaneous 107403 90949
Total Expense Payments 212633367 105803864
OUTLAYS
Equipment 659654 566210
NONCOST
Public Trust Fund
Benefits Pensions 15763500 11353542
Investments 310000000 140000000
CASH BALANCE JUNE 30th
Budget Funds 392058 791955
Public Trust Fund 151713887 98135499
Total 691162466 356651070
From report by W R Osborn Co C P A505
TEACHERS RETIREMENT SYSTEM OF GEORGIA
BENEFIT FUND
BALANCE SHEET
AS AT JUNE 30 1947
ASSETS
CURRENT ASSETS
Cash Balance with State Treasurer 151713887
Advance Collections from State of Georgia 4986588
Total Current Assets 156700475
BOND PREMIUMS
9573436
INVESTMENTS
U S Government Bonds
530000000
696273911
LIABILITIES
CURRENT LIABILITIES
Annuity Savings 278718850
State of Georgia Balance 4986588
Total Current Liabilities
283705438
FUNDS
Annuity Reserve 1345851
Pension Accumulation 410722622
Pension Floor Fund 500000 412568473
696273911
506
TEACHERS RETIREMENT SYSTEM OF GEORGIA
BENEFIT FUND
October 30 1947
Honorable B E Thrasher Jr
Member of Board of Trustees
Teachers Retirement System of Georgia
State Capitol
Atlanta Georgia
Sir
We have made an audit of the records of the Teachers Retirement
System of Georgia for the year ended June 30 1947 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
Constitutional 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
General Election are the same as in the 1943 Amendment
The act passed by the General Assembly provides for a Retirement
System for aged and incapacitated 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 employees actively engaged
in educational work are also eligible to participate
The Board of Trustees consist of seven qualified members who are
citizens of the State of Georgia who are not employed by the Retire
ment System If a vacancy occurs it shall be filled for the unexpired
term by the remaining trustees The trustees shall serve without
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 members507
TEACHERS RETIREMENT SYSTEM OF GEORGIA
BENEFIT FUND
The duly elected and qualified members of the Board of Trustees
as at June 30 1947 are as follows
Honorable B E Thrasher Jr State Auditor
Honorable Zack D Cravey 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 consisted 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 verifications of
controls 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 our examination to
verification of the accounts
ASSETS
The Balance Sheet showing the financial condition of the system at
June 30 1947 is presented in Exhibit A Cash balance with the
State Treasurer 151713887 is shown in detail in Schedule No 1
and was verified by the books in the State Treasurers office
Advance collections from the State of Georgia 4986588 repre
sent an overdraft on the State Treasurer for the States contribution
of 683 of State salaries paid to member employees from July 1
1946 to June 30 1947 based on quarterly estimates The details are
shown in Schedule No 2 and the State salaries are reconciled in
Schedule No 6
Investments 530000000 represent authorized purchases of U S
Treasury 2i2 bonds detailed in Schedule No 3 and were verified
by inspection of trust receipts from the Trust Department of the
Citizens and Southern National Bank Atlanta Georgia508
TEACHERS RETIREMENT SYSTEM OF GEORGIA
BENEFIT FUND
LIABILITIES
The annuity savings 278718850 represent an accumulation of
contributions from paying members at the rate of 5 of total salaries
earned with interest on the June 30 1946 estimated balance at 3i2
per annum for the year ended June 30 1947 The individual members
history cards are being credited with interest at 3i2 on all con
tributions that had been deducted from salaries paid up to June 30
1946 The estimate shown in our report will be adjusted on the books
as soon as the credits to the individual members history cards are
completed The details of the annuity savings account are shown in
Exhibit B
The balance due the State of Georgia 4986588 represents an
overdraft on the State Treasurer for the States contribution of 683
on State salaries paid to members and will be deducted from income
next year Further details are shown in Schedule No 2
The annuity reserve 1345851 represents transfers from the
annuity savings less the annuity payments to retirants whose savings
were transferred upon retirement the details of which are shown in
Exhibit B
The pension accumulation 410722622 is the accumulation of
employer contributions and State appropriations and adjustments for
interest overpayments benefits refunds etc
Pension floor fund 500000 represents a State appropriation
to establish a floor of 2500 minimum monthly benefits for retirants
RECEIPTS AND PAYMENTS
In Exhibit C we present a comparative statement of receipts
and payments for the years ended June 30 1946 and June 30 1947
The net income for the year under review was 388915324 and is
shown in detail in Schedules No 4 and No 5 The fund from the
State of Georgia in the amount of 205735905 was drawn on a
statement submitted by the Retirement System The estimate at June
30 1947 was excessive and resulted in an overdraft of 4986588
as detailed in Schedule No 2
The details of contributions by systems and salaries paid by the
State and by the employer are presented in Schedule No 5509
TEACHERS RETIREMENT SYSTEM OF GEORGIA
BENEFIT FUND
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 323 retirants receiving monthly benefits at June 30
1946 During the period under review 184 were approved for benefits
31 were dropped for causes and 27 were terminated because of death
Benefit payments were verified and found to be as authorized
In the course of our examination we found the records to be in
excellent condition The general ledger accounts were in balance and
the subsidiary accounts were in balance with the exception of a few
miner errors The Secretary and the office personnel are to be com
mended for the splendid improvement in the work over the previous
year
We recommend however that a survey be made for installing
International Business Machines In our opinion International Busi
ness Machines are the best equipment for this type of work The
machines are fast and accurate and several different types of reports
may be made from one card thereby making it possible for all work
to be kept up to date and to expedite to posting of the annual interest
credits to individual members history cards Errors are minimized
because one card is the source of all information
Respectfully submitted
W R Osborn Company
Certified Public Accountants

wmm
raw
510
TEACHERS RETIREMENT SYSTEM OF GEORGIA
BENEFIT FUND
STATEMENT OF ANNUITIES AND FUNDS
FOR THE YEAR ENDED JUNE 30 1947
ANNUITY SAVINGS
Balance July 1 1946
Member contributions current period
Collections in Transit at June 30 1946
Interest Credit on June 30 1946 Balance
Less Adjustments
For Transfers to Annuity Reserve
For Refunds errors and withdrawals
1031040
6454560
136270362
145114970
260742
4558376
286204450
7485600
278718850
ANNUITY RESERVE FUND
Balance July 1 1946
Transfers from Annuity Savings
Interest Credit on June 30 1947 Balance
Less Payments to Retirants
Balance June 30 1947
378067
1031040
45512
1454619
108768
1345851
PENSION ACCUMULATION FUND
Balance June 30 1946
Add
Contributions from Employing Units 34147100
Collections in Transit June 30 1946 52786
State of Georgia 683 of State Salaries 205735905
For Interest Credited to Members who
Withdrew from Systems 7935
Interest Earned Less Interest Paid 4952095
Deduct
Benefit Payments to Retirants
Refunds and Errors
15654732
5537
181487070
244895821
426382891
15660269
Balance June 30 1947
410722622511
TEACHERS RETIREMENT SYSTEM OF GEORGIA
BENEFIT FUND
PENSION FLOOR FUND
Appropriation State of Georgia for 2500
minimum monthly benefit
Total Funds
500000
691287323
SCHEDULE OF INVESTMENTS
AS AT JUNE 30 1947
Description Date Purchased Date Due Interest Payable Rate Date Total Cost
U S Treasury Bonds Nos 1151421 Incl 61845 6157267 2 June 15 Dec 15 80000000
U S Treasury Bonds Nos 81627 8883440 Incl 2043841 Incl 12 345 6157267 2 June 15 Dec 15 47500000
U S Treasury Bonds Nos 102789 14227273 12 845 6157267 2 June 15 Dec 15 2500000
U S Treasury Bonds Nos 49397404 Incl 21846 6157267 2y2 June 15 Dec 15 80000000
U S Treasury Series GNos 45845763 Incl 4586567 Incl 4 846 4 158 2Yz Apr 15 Oct 15 10000000
U S Treasury Bonds Nos 317414941422 Inc I 71146 12157267 2 June 15 Dec 15 100000000

U S Treasury Bonds
Nos 532694702
527002 33874123
586 1428559 Incl
48879 205368 47633
6 Incl 112746 12157267
U S Treasury Series
G Nos X641427G
436 G Incl 1 547
1 159
U S Treasury Bonds
Nos 20383 31656
4940512 Incl 1 947 12157267
U S Treasury Bonds
Nos 5465862 Incl 6 747 12157267
Total
June 15
2y2 Dec 15 Jan 1 50000000
2 July 1 June 15 10000000
2 Dec 15 June 15 100000000
2y2 Dec 15 50000000
530000000512
TEACHERS RETIREMENT SYSTEM OF GEORGIA
BENEFIT FUND
SCHEDULE OF CONTRIBUTIONS BY SYSTEMS AND SALARIES
REPORTED FOR THE YEAR ENDED JUNE 30 1947
County Salaries Reported for
Systems State Employer
Appling11370709 1006544
Atkinson 5685657 357475
Bacon 5269606 322000
Baker 3511278 205595
Baldwin 9751605 2889870
Banks 8218539 530178
Barrow 8439760 1237851
Bartow 12992743 897297
Ben Hill 5307510 260240
Berrien 10174508 583475
Bibb 47555841 38811230
Bleckley 4188924 375268
Brantley 4670767 413437
Brooks 11381049 746675
Bryan 6630524 508350
Bulloch 19314824 1371915
Burke 8699747 2266981
Butts 6777618 1031156
Calhoun 4949431 887605
Camden 6556942 1377812
Candler 5508231 839251
Carroll 18561594 1429784
Catoosa 7017234 856193
Charlton 5150464 1073752
Chattahoocbee 1985048 308248
Chattooga 12504991 1654158
rhrokee 11545748 1134453
Clarke 5402257 233578
Clay 2396463 395190
Clayton 12534869 1376977
Clinch 5366000 873530
Cobb 28168907 8317526
Coffee 9870064 762752
Colquitt 17996528 715590
Columbia 4436420 1232842
Cook 8491705 949902
Coweta 16075700 1707831
Crawford 5294282 4020 40
Crisp 8497858 883709
Dade 1576490 285600
Dawson 3637025 464776
Decatur 23044342 2653994
DeKalb 38368912 13032714
Contributions Received
Member Employer 68901 Total
619241 688142 1
302158 24289 326447
267229 21986 289215 1
185933 14029 199962 1
632175 197379 829554 1
431641 36217 467858 1
485616 77589 563205 1
686479 61293 747772 1
279457 20982 300439 1
538083 39852 577935 1
4149510 2730654 6880164
228475 14926 243401 1
254249 28236 282485 1
607116 50974 658090 1
353711 45070 398781 1
1033854 93698 1127552 1
547721 154832 702553 1
390558 70427 460985 1
292121 60625 352746 1
396596 93996 490592 1
317433 57331 374764 1
986403 97656 1084059 1
393277 57887 451164 1
311309 61122 372431
114697 21052 135749
691802 113121 804923 1
618549 77482 696031 1
263496 15944 279440 1
139623 26972 166595 1
687619 94051 781670
312130 596X0 371790 1
1816748 567409 2384157 1
531851 52357 584208 1
927670 48924 976594 1
283553 84196 367749 1
468922 65448 534370 1
867686 116709 984395 1
286325 26067 312392 1
469098 60363 529461 1
93142 19507 112649 1
190923 31743 222666 1
1271795 179007 1450802 1
2546997 890911 3437908 1
513
TEACHERS RETIREMENT SYSTEM OF GEORGIA
BENEFIT FUND
SCHEDULE OF CONTRIBUTIONS BY SYSTEMS AND SALARIES
REPORTED FOR THE YEAR ENDED JUNE 30 1947
County
Systems
iDodge
Salaries Reported for
State Employer
Contributions Received
10066971
iDooly 12025199
Dougherty 4446779
ojDougherty
Albany Teachers 4548163
ijIDouglas 9364252
Early 14754750
Echols 1338375
flEffingham 6839727
MElbert 13730221
I Emanuel 21169074
1 Evans 7861004
IFannin 9520055
I Fayette 6278438
I Floyd 25788763
I Forsyth 6286428
I Franklin 15088979
I Gilmer 7369694
Idascock 2994764
Idynn 17011954
I Gordon 11769311
I Grady 16860882
I Greene 13838431
1 Gwinnett 20873574
I Habersham 19152141
Hall 25243035
Hancock 7552914
Haralson 6098329
Harris 8364011
Hart 17185221
Heard 6660631
Henry 13601881
Houston 9930110
Irwin 888oo
Jackson 14083082
Jasper 7084900
Jeff Davis 5965742
Jefferson 14539899
Jenkins 6649281
Johnson 6685347
Jones 7652098
Lamar 5387262
Lanier 4128535
921464
595950
567145
2457312
1055059
1095682
211947
320679
410045
1459436
552669
909703
418663
6473375
474602
564261
628818
325177
9232657
1200825
1923793
1176534
833866
1979980
908306
568325
728800
2000520
1396404
392258
914720
5846162
582773
1777626
1022638
519125
1008442
8515 87
569505
710316
575808
353574
Member Employer
Total
2 2
IS
533314
627091
236249
325717
520959
783796
77545
358133
704533
1131733
414803
521561
334971
1610534
323241
780176
398948
166077
1389350
648746
939493
750934
1058691
1047019
1298221
352663
341558
515342
921379
352750
707086
788781
471225
793287
405257
325854
756024
375420
362641
417613
298064
224065
62349
38631
39486
168025
72469
74842
14484
21904
29397
99678
37746
62130
28424
442181
32455
38549
40326
22382
680163
82010
131397
80327
56988
129833
62034
37954
51798
92339
94916
26793
62475
400912
39810
121408
70055
33822
68877
58116
38893
49043
39327
23450
595663 1
665722
275735 1
493742
593428
858638
92029
380037
733930
1231411
452549
583691
363395
2052715
355696
818725
439274
188459
2069513
730756
1070890
831261
1115679
1176852
1360255
390617
393356
607681
1016295
379543
769561
1189693
511035
914695
475312
359676
824901
433536
401534
466656
337391
247515514
TEACHERS RETIREMENT SYSTEM OF GEORGIA
BENEFIT FUND
SCHEDULE OF CONTRIBUTIONS BY SYSTEMS AND SALARIES
REPORTED FOR THE YEAR ENDED JUNE 30 1947
County Salaries Reported for
Systems State Employer
Laurens18202035 998273
Lee 7064388 956919
Liberty 7334620 446573
Lincoln 4209800 652873
Long 2761000 346375
Lowndes 17705816 859216
Lumpkin 5051688 281524
Macon 11654193 2062086
Madison 11731582 670192
Marion 7255808 302145
McDuffie 8786101 1255646
Mclntosh 5751138 864400
Meriwether 16378827 2192050
Miller 10127897 1192575
Mitchell 21925150 1119261
Monroe 10022746 381221
Montgomery 7334349 450732
Morgan 10161182 800260
Murray 5588482 590470
Muscogee 14250588 12116684
Newton12593739 1668248
Oconee 7186780 831796
Oglethorpe 8746160 796568
Paulding 11510481 897836
Peach 10989534 1653458
Pickens 8778677 759498
Pierce 9467022 1057825
Pike 8455034 428906
Polk 15164817 3784561
PulaskL 8911751 1050792
Putnam 3639442 321684
Quitman 1439186 37350
Rabun 10561798 999517
Randolph 14275123 1415643
Richmond 41949619 36772099
Rockdale 5435354 539654
Schley 3875193 397425
Screven 10587063 771172
Seminole 1787061 264825
Spalding 12312951 2543916
Stephens 8492476 665000
Stewart 7169692 724669
Sumter 8783475 620791
Contributions Received 35
Member Employer 68177 Total
950211 1018388 1
401238 65286 466524
390217 40811 431028 1
241103 44249 285352 1
154923 23660 178583 1
928951 58884 987835 1
266701 19224 285925 1
683675 140683 824358 1
620059 45763 665822 1
377752 20498 398250
502409 85465 587874 1
331571 59258 390829 1
928843 149885 1078728 1
566205 81419 647624 1
1150503 76448 1226951 1
519292 16159 535451
389399 30469 419868 1
548282 54671 602953 1
309052 41018 350070 1
1312158 837581 2149739 1
713260 113944 827204 1
393585 56810 450395
461480 54410 515890 1
620541 61225 681766 1
632819 112926 745745 1
477023 51744 528767
526857 72181 599038 1
444100 29294 473394
940704 256024 1196728 1
497223 71834 569057 1
198050 21966 220016 1
73837 2532 76369 1
570741 68201 638942 1
780227 95950 876177 1
3761813 2513015 6274828 1
298819 35899 334718
213715 27158 240873 1
562288 52668 614956 1
102774 18077 120851 1
742942 172556 915498 1
450104 50334 500438 1
384554 49575 434129 1
470295 42504 512799 1
515
TEACHERS RETIREMENT SYSTEM OF GEORGIA
BENEFIT FUND
SCHEDULE OF CONTRIBUTIONS BY SYSTEMS AND SALARIES
REPORTED FOR THE YEAR ENDED JUNE 30 1947
County Salaries Reported for
Systems State Employer
Talbot 6648434 946524
Taliaferro 3105650 453240
Tattnall 11239100 1108910
Taylor 8844833 649615
Telfair 11476227 948022
Terrell 8301635 2250562
Thomas 20336958 1825629
Tift 10610174 767713
Toombs 14699262 1603211
Towns 6267619 435756
Treutlen 4832650 841731
Troup 9021784 1156197
Turner 8033642 484453
Twiggs 5710301 395130
Unions 6359375 459190
Upson 8849841 949224
Walker 19730212 3358184
Walker
Linwood 695800 86500
Walker
Library 147500 72000
Walton 13970139 1216768
Ware 10009638 1049163
Warren 7013121 817475
Washington 12922735 1677516
Wayne 13274856 1475252
Webster 2672098 179402
Wheeler 3062178 526060
White 6285282 604831
Whitfield 13742810 943924
Wilcox 11148658 800158
Wilkes 11662976 1014988
Wilkinson 8466662 1498257
Worth 14386951 2263267
1638446174 274583435

Contributions Received g c
Member Employer 64648 Total g
379749 444397
177965 30959 208924 1
609591 330595 940186 1
471889 44368 516257 1
621415 64741 686156 1
527530 153689 681219 1
1108149 124712 1232861 1
568688 52921 621609 1
813036 109848 922884 1
335298 29780 365078
283342 43075 326417 1
501531 76054 577585 1
429431 33081 462512
305385 27011 332396 1
341033 31350 372383 1
490156 64833 554989 1
1154606 229371 1383977 1
39130 5893 45023 1
10975 4920 15895 1
758947 83093 842040
553160 71687 624847 1
391635 55806 447441 1
730141 114739 844880 1
739255 100073 839328 1
142544 12255 154799 1
179419 35926 215345 1
347316 41341 388657 1
706657 64552 771209 1
598455 53050 651505 1
634332 68839 703171 1
498646 102341 600987 1
833311 155194 988505 1
94836827 19060252 113897079
516
TEACHERS RETIREMENT SYSTEM OF GEORGIA
BENEFIT FUND
SCHEDULE OF CONTRIBUTIONS BY SYSTEMS AND SALARIES
REPORTED FOR THE YEAR ENDED JUNE 30 1947
Independent Salaries Reported for
Systems State Employer
Albany Car
negie Library 275000 00
Albany 11069430 7952310
Americus 7334183 2312809
Athens 13994207 6882189
Bremen 1198394 1395616
Barnesville 4957409 3261690
Buford 2477967 1662151
Calhoun 2565750 1890090
Canton 4399850 1213388
Carrollton 5536204 1441575
Cartersville 4876325 1707655
Cedartown 8168547 4591998
Chickamauga 2905410 1309455
Cochran 2378392 633799
Columbus 29199257 46380045
Commerce 4375849 900167
Cordele 5522932 2827593
Covington 487290 117000
Dalton 7855814 3306353
Decatur 11709050 9021821
Douglas 5287450 1845592
Dublin 5614438 3817459
Eastman 3249350 189598
Eatonton 1777705 344120
Elberton 5177525 3695877
Fitzgerald 5967768 1421686
Gainesville 6976323 4903371
Greensboro 339414 118497
Griffin 7720804 77153 58
Hogansville 3704254 1001366
LaGrange 11645912 10815372
Lawrenceville 2706576 1286193
Madison 00 539507
Marietta 7896695 12767793
Martin 28125 37500
Monroe 6081861 1904397
Moultrie 13069971 4798864
Newnan 7805336 3456123
Ocilla 1197733 378812
Pelham 341269 528827
Quitman 4843777 1323876
Statesboro 5252630 964845
Contributions Received 5
Member Employer 00 Total
13750 13750 l
906198 542916 1449114
473401 157964 631365 1
1014284 469237 1483521 1
129689 95189 224878 1
411702 221898 633600
207001 116531 323532 l
223371 126336 349707 1
280158 82876 363034 1
348905 98459 447364 1
321713 116481 438194 1
553067 313543 866610 1
210765 89444 300209 1
141258 43288 184546 1
3716205 3153278 6869483 1
263889 63412 327301 1
408586 193116 601702 1
30225 7995 38220 10
558234 226024 784258
1034498 615007 1649505 1
356650 126047 482697 1
473580 261972 735552 1
171256 13012 184268 1
106096 23502 129598 1
435361 252351 687712 1
369495 97105 466600 1
593822 334742 928564 1
22899 8100 30999 10
738789 524480 1263269 1
235252 52580 287832 2
1265519 738708 2004227
199677 87847 287524 1
26978 36885 63863
1033018 872047 1905065 1
3276 2560 5836 9
398826 130068 528894 1
890899 325267 1216166 1
563140 242593 805733 1
78867 25850 104717
43514 36121 79635 1
308355 90375 398730 1
310265 65913 376178 1
517
TEACHERS RETIREMENT SYSTEM OF GEORGIA
BENEFIT FUND
SCHEDULE OF CONTRIBUTIONS BY SYSTEMS AND SALARIES
REPORTED FOR THE YEAR ENDED JUNE 30 1947
1 Independent 1 Systems 1 Tallapoosa Salaries Rej State lorted for Employer 433950 Contributions Received JJ g
Member 131322 Employer 29633 Total g

2192188 5 160960 1
1 Thomaston 11039130 3607277 732393 246377 978770 1
1 Thomasville 8739765 5190504 670699 354164 1024863 1
1 Tifton 6686369 2960909 482323 202100 684423 1
I Toccoa 5301917 2519706 391119 172085 563204
1 Trion 2953050 3126725 298998 211105 510103
1 Valdosta 13626539 6957382 985548 472519 1458067
I Vienna 3782043 450644 211650 30774 242424 1
1 Washington 640614 130417 38573 8909 47482 10
1 Waycross 16641309 5619933 1084504 383890 1468394 1
1 West Point 1949500 2911932 1082308 1553004 151469 221751 73924 106058 225393 1
1 Winder 327809 1
317436535 196296101 25272782 13372662 38645444
Misc and Participating State Agencies Salaries Reported for Contributions Received g
State Employer Member Employer Total S
Abrhm Baldwin
College 5477082 00 273841 00 273841 1
Agriculture Ext Service 86211906 16653182 5143014 1170788 6313802 1
Albany State College 6727243 00 336262 00 336262 1
Central Office
Univ System 725000 00 36250 00 36250 1
Dept of Audits 1650000 00 82500 00 82500 1
Dept of Public
Welfare 1189150 00 59464 00 59464 1
Divof Gen Ext
Univ System 1552411 00 77624 00 77624 1
Evening School Univ System 6104140 00 305207 00 305207 1
Ft Bennings
Childrens School 00 1549201 77458 105757 183215 1
Ft Valley State College 13338302 00 666986 00 666986 1
Ga Coastal
Plains Exp Station 5376332 00 268816 00 268816 1

518
TEACHERS RETIREMENT SYSTEM OF GEORGIA
BENEFIT FUND
SCHEDULE OF CONTRIBUTIONS BY SYSTEMS AND SALARIES
REPORTED FOR THE YEAR ENDED JUNE 30 1947
Misc and Salaries Reported for Contributions Received
Participating
State Agencies State Employer Member Employer Total
Ga Education
Association 00 300000 15000 20484 35484
Ga Experiment
Station 12887779 00 629408 00 629408
Ga Military
College 2684197 6117636 414215 417157 831372
Ga School of
Technology 70737588 00 3467754 00 3467754
Ga Southwest
College 5934173 00 296716 00 296716
Ga State Col 10846565 00 540468 00 540468
Ga State Col
For Women 33502314 00 1664336 00 1664336
Ga State
Womans Col 9244567 00 462225 00 462225
Ga Teachers
College 11063656 00 561973 00 561973
Ga Teachers
Retirement
System 2862000 00 142225 00 142225
Middle Ga CoI 5431244 00 261607 00 261607
North Ga Col 9856423 00 531618 00 531618
South Ga Col 3258313 00 162874 00 162874
State Dept of
Education 33854953 00 1692789 00 16927 89
State Vocatnl
Rehabilitation 28877960 00 1447411 00 1447411
University
of Georgia 82016605 00 4443865 00 44438 65
Univ of Ga
School of
Medicine 13746241 00 687309 00 687309
Veterans
Education 442167 00 22113 00 22113
West Ga Col 4755612 00 234033 00 234033
470353923 24620019 25005361 1714186 26719547
a 5
1S519
TEACHERS RETIREMENT SYSTEM OF GEORGIA
BENEFIT FUND
SCHEDULE OF CONTRIBUTIONS BY SYSTEMS AND SALARIES
REPORTED FOR THE YEAR ENDED JUNE 30 1947
Salaries Reported For Contributions Received
State Employer Member Employer Total
Counties 1638446174 274583435 94836827 19060252 113897079
Independent 317436535 196296101 25272782 13372662 38645444
Misc Par
ticipating
State
Agencies 470353923 24620019 25005361 1714186 26719547
2426236632 495499555 145114970 34147100 179262070
Deduct
Refunds
Errors 00 00 46672 00 46672
Refund
withdrawals 00 00 6405216 00 6405216
Net
Total Re
porting2426236632 495499555 138663082 34147100 172810182
NonReporting Systems
Chatham
County 61482853
City of
Atlanta 138847970
City of
Rome 14468574
Fulton
County 90101253
Total Non
Reporting 304900650
2731137282 495499555 138663082 34147100 172810182520
TEACHERS RETIREMENT SYSTEM OF GEORGIA
BENEFIT FUND
October 10 1947
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 year ended June 30 1947 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 receipts and dis
bursements of the Expense Fund as hereinafter described for the
year under review
A comparative statement of receipts and payments for the years
ended June 30 1946 and June 30 1947 is presented in Exhibit A
Cash made available by Executive Order for current operations
amounted to 6657219 The cash receipts were verified by the books
of the State Treasurers office
Payments amounting to 7057116 for the year ended June 30
1947 were verified by comparison of paid checks with the cash book
entries and the vouchers thereof with supporting data were in
spected The proportionate increase in payments for expenses and
outlay for the year ended June 30 1947 over the year ended June
30 1946 was due to the increase in cost of materials and personal
services and to the natural growth of the system resulting in addi
tional purchases of furniture furnishings and fixtures necessary to
the handling of records and remodeling of office space
An analysis of personal services and travel expenses is shown in
Schedule No 1 an analysis of other expenses is shown in Schedule
No 2 and an analysis of payments for outlay in Schedule No 3
The cash balance of 392058 on demand deposit is detailed in
Schedule No 4 and was verified by direct communication with the
Fulton National Bank Atlanta Georgia the depository
Our examination revealed that the books and records of this Fund
have been kept accurately and efficiently and we believe the operations
of the System have been conducted in an economical manner
Respectfully submitted
W R Osborn Company
Certified Public Accountants521
VETERANS SERVICE
OFFICE522
VETERANS SERVICE OFFICE
RECEIPTS 1947
1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 4000000
Budget Balancing Adjustments 63087656
Revenues Retained
Grants from U S Government 14788905
Donations
CASH BALANCES JULY 1st
Budget Funds
3432201
Totals 85308762
PAYMENTS
4000000
26013533
46203
Total Income Receipts 81876561 30059736
2461877
32521613
EXPENSE
Personal Services 63160890
6519276
1410868
3608489
62932
794710
148243
762491
10000
4118170
87755
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
CASH BALANCES JUNE 30th
Budget Funds
22342508
2226339
515114
1184094
21395
925847
85107
359156
5000
1384324
40528
Total Expense Payments 80683824 29089412
4624938
3432201
Totals 85308762
32521613523
DEPARTMENT OF VETERANS SERVICE
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
CASH AND IN BANK
U S GOVERNMENT
Reimbursement of Salaries and Travel Due
For May 1947 2335396
June 1947 2136852
4624938
4472248
9097186
LIABILITIES AND SURPLUS
ACCOUNTS PAYABLE
Including Purchase Orders Outstanding 1068621

SURPLUS
For Budget Operations
8028565
9097186rrw
524
DEPARTMENT OF VETERANS SERVICE
SUMMARY
FINANCIAL CONDITION
The Department of Veterans Service ended the fiscal year on June
30 1947 with a surplus of 8028565 available for operations subject
to budget approvals after providing the necessary reserve of
1068621 to cover outstanding accounts payable
Assets on this date consisted of 4624938 on deposit in bank and
4472248 reimbursements due from the U S Government
AVAILABLE INCOME
State Appropriation for the operation of the Veterans Service De
partment in the year ended June 30 1947 was 4000000 which was
increased to 67087656 by transfer of 63087656 from the State
Emergency Fund to meet budgetapproved expenditures for the ex
panded activities of the office and this 67087656 allotment was
supplemented by 14788905 receipts from the U S Government
making total income available for the year 81876561
OPERATING COSTS
From the 81876561 available income 80683824 was expended
for the operating cost of the Department in the period under review
and 1192737 remained on hand increasing the 3432201 cash
balance held at the beginning of the fiscal year to 4624938 on June
30 1947 and this amount will be available for expenditure subject
to budget approvals in the next fiscal period after providing for
liquidation of outstanding accounts payable
COMPARISON OF OPERATING COSTS
Expenditures for the operating cost of the Department for the
past three years are compared in the statement following525
DEPARTMENT OF VETERANS SERVICE
YEAR ENDED JUNE 30th
1947 1946
Personal Services 63160890 22342508
Travel Expense 6519276 2226339
Supplies and Materials 1410868 515114
Communication Services 3608489 1184094
Heat Light Water 62932 21395
Printing Publicity 794710 925847
Repairs 148243 85107
Rents 762491 359156
Insurance and Bonding 10000 5000
Equipment 4118170 1384324
Miscellaneous 87755 40528
Totals 80683824 29089412
Number of Employees at June 30th 291 173
1945
7011170
697612
171447
383232
4866
65823
17171
126205
2500
386315
5143
8871484
49
There was increase of 51594412 in the cost of operating the
Department the past year over the previous fiscal year ended June
30 1946 an increase of 71812340 over operating costs of two
years ago due to increased personnel and additional expense now
required for the administration of Veterans services in the State
GENERAL
The Director of the Department is bonded in the amount of 500000
and the Treasurer and Accountant for 1000000 each
Books and records were found in good condition but the following
recommendations are made
Refunds should be deducted from proper expense
Expenditures for communication services in travel expense should
be charged to communication instead of to travel
Travel Expense paid directly to railroads by the office should be
distributed to the individuals travel expenses
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
Appreciation is expressed to the Director and the staff of the
Department for the cooperation and assistance given the State
Auditors office during this examination and throughout the year
526
DEPARTMENT OF VETERANS SERVICE
ANALYSIS OF PAYMENTS BY OFFICES
YEAR ENDED JUNE 30 1947
Atlanta Central Office
Veterans Education Division
Field Offices
Albany
Americus
Athens
Augusta
17925972
26668654
963035
584203
1114384
1394716
Bainbridge 544909
Baxley 172145
Blairsville 423243
Blakely 472184
Brunswick 1020428
Camilla 270273
Canton 128619
Carrollton 342514
Cartersville 561636
Cedartown 529405
Clarksville 483862
Columbus 1193968
Cordele 1358496
Dalton 442965
Douglas 477144
Dublin 973503
Eastman 501249
Elberton 478748
Forsyth 508238
Gainesville 404243
Glennville 286139
Greensboro 515515
Griffin 551272
Hartwell 1062910
Hawkinsville r 310654
Hinesville 557988
Jasper 462625
Jefferson 384010
LaFayette 429577
LaGrange 700776
Lawrenceville 218366
Macon 1231131
Manchester 198572
Marietta 682431
McRae 344284
Monroe 445493
Monticello 535545
Moultrie 485267
Nashville1 135577527
DEPARTMENT OF VETERANS SERVICE
ANALYSIS OF PAYMENTS BY OFFICERS
YEAR ENDED JUNE 30 1947
Newnan
Rome
Sandersville
Savannah
Swainsboro
Talbotton
Thomaston
Thomasville
Tifton
Toccoa
Valdosta
Vidalia
Washington
537778
1293371
516721
1243733
431954
452551
672561
845003
562640
487005
1039532
483493
473411
1154520
Waycross 7 559307
Waynesboro
Winder
453376
Total
80683824
HP529
WARM SPRINGS
MEMORIAL COMMISSION
530
WARM SPRINGS MEMORIAL COMMISSION
RECEIPTS
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
Revenues Retained
Donations
Total Income Receipts
CASH BALANCE JULY 1st
Budget Funds
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Miscellaneous
1947
20000000
1000
20001000
20001000
1062624
63112
27161
28542
28252
14 56
28600
A 10000
6636
Total Expense Payments 12 56383
OUTLAYS
Equipment gg m
CASH BALANCE JUNE 30th
Budget Funds 18725780
20001000531
WARM SPRINGS MEMORIAL COMMISSION
October 3 1947
Franklin D Roosevelt Warm Springs
Memorial Committee
State of Georgia
Atlanta Georgia
Gentlemen
We have made an audit of the records of the Franklin D Roosevelt
Warm Springs Memorial Commission of the State of Georgia for the
period from September 23 1946 to June 30 1947 and submit here
with our report together with the relative statements enumerated in
the index on the preceding page
Your commission was created by the 1946 General Assembly of
Georgia to serve as an agency to accept the deed to property of the
Georgia Warm Springs Foundation at Warm Springs Georgia for
the State of Georgia and to develop and maintain a memorial to
perpetuate the memory of the late Franklin D Roosevelt The com
mission was granted a perpetual existence and received the deed on
behalf of the State of Georgia on June 26 1947
The original seventeen members were appointed by the Honorable
Ellis Arnall Governor and were sworn in September 23 1946 The
present members and the expiration dates of their terms are as
follows
Member of Board Expiration Date
Judge R Eve
George Clarence Thompson
J J Baggett
Cason J Callaway
Miss Lucy R Mason
R Carter Pittman
H G Ray
Ivan Allen
W S Allen
L J Moore
W Fred Scott Jr
Thomas W Starlin
Laurence S Camp
Mrs John B Guerry
M Baxter Maddox
Max L Segall
Earl Staples
1154
on 1154
1149
1149
1149
1149
1149
1151
1151
1151
1151
1151
1153
1153
1153
1153
1153

532
WARM SPRINGS MEMORIAL COMMISSION
The officers duly elected by the board are as follows
Honorable Basil OConner Honorary Chairman
Ivan Allen Chairman
G C Thompson ViceChairman
Lee S Trimble Executive Secretary and Treasurer
A statement of Receipts and Payments for the period under review
is presented in Exhibit A All paid checks were compared with the
cash book entries and the vouchers therefor and the supporting data
attached to vouchers was inspected An analysis of payments for
expenses is set forth in Schedule No 1 Payments for personal
services and travel expense are detailed in Schedule No 2 Payments
for outlay are detailed in Schedule No 3
The bank account at June 30 1947 was reconciled as set forth in
Schedule No 4 and the balance of 843850 was verified by direct
communication with the First National Bank Atlanta Georgia the
depository
An appropriation of 20000000 was approved January 31 1946
The appropriation is to be treated as a loan and is to be repaid to the
State of Georgia out of the first funds available for this purpose
after the memorial has been completed
Respectfully submitted
W R Osborn Company
Certified Public Accountants533
BOARD OF
WORKMENS COMPENSATION
534
BOARD OF WORKMENS COMPENSATION
RECEIPTS 1947
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 9000000
Budget Balancing Adjustments Lapses 1826654
Transfers Other Spending Units 699996
Total Income Receipts
NONINCOME
State Revenue Collections Unfunded
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded
448
143824
448
Totals 10270482
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
9201193
328573
111252
287131
92265
19603
22350
15800
134954
10014
Total Expense Payments 10223135
CASH BALANCES JUNE 30th
Budget Funds 47347
State Revenue Collections Unfunded
1946
9000000
1180112
699996
10126658 9480116
448
91218
9570886
Totals 10270482
8476697
360744
116232
326371
40860
11182
22350
15175
51399
6500
9427510
143824
448
9570886535
BOARD OF WORKMENS COMPENSATION
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
CASH ASSETS
Cash Balance Operating Fund
LIABILITIES
ACCOUNTS PAYABLE
Southern Bell Telephone and Telegraph Co 8809
Western Union Telegraph Co 2100
SURPLUS
Budget Fund
47347
10909
36438
47347m
536
BOARD OF WORKMENS COMPENSATION
SUMMARY
FINANCIAL CONDITION
The State Board of Workmens Compensation ended the fiscal year
on June 30 1947 with a surplus of 36438 after providing the
necessary reserve of 10909 to cover outstanding accounts payable
REVENUE COLLECTIONS
This Board is the revenue collecting agency for assessments on em
ployers electing to come under the provisions of the Workmens
Compensation Act and in the fiscal year ended June 30 1947 col
lected 13360596 after deductions for refunds and adjustments Of
this 13360596 the amount of 448 was retained to cover overdraft
in account due to error in making remittance for previous year and
the remainder of 13360148 was transferred to the State Treasury
in the period under review as provided by law
AVAILABLE INCOME
State Appropriation for the operation of the Board for the year
ended June 30 1947 was 9000000 which was increased to 108
26654 by transfer of 1826654 from the State Emergency Fund
to meet expenditures given budget approval and from this amount
699996 was transferred to the Capitol Square Improvement Com
mittee for rent on space used in the State Office Building leaving
10126658 income available with which to meet the years operating
expense
OPERATING COSTS
Expenditures for the Boards operating costs in the year just closed
were 10223135 which exhausted the 10126658 available income
and reduced the 143824 balance held at the beginning of the fiscal
year to 47347 on June 30 1947 which will be available for expendi
ture in the next fiscal period on approved budgets after providing for
liquidation of outstanding accounts payable
COMPARISON OF OPERATING COSTS
Operating costs of the Board for the past three years are compared
in the statement following537
BOARD OF WORKMENS COMPENSATION
YEAR ENDED JUNE 30th
1947 1946 1945
Personal Services 9201193 8476697 8212108
Travel Expense 328573 360744 340091
Supplies 111252 116232 145871
Communication Services 287131 326371 333440
Printing Publications 92265 40860 98605
Repairs 19603 11182 21173
Rents 22350 22350 16350
Insurance Bonding 15800 15175 12732
Equipment 134954 51399 64617
Miscellaneous 10014 6500 6200
Totals 10223135 9427510 9251187
Number of Employees on Payroll
at June 30th 33 32 32
GENERAL
Mr G E Hagan resigned as SecretaryTreasurer of the Board on
January 15 1947 and Mr P T McCutchen Jr was appointed
SecretaryTreasurer April 21 1947 In the period from January 15
1947 to April 21 1947 checks issued by the Board were signed by
Mr R J Riordan Chairman and Miss Ima Dennis Bookkeeper
The Chairman Directors SecretaryTreasurer and Bookkeeper are
each bonded in the amount of 1000000
In the statement of bonds deposited by insurers page 10 of this
report are the names of five insurers which have made deposits of
U S Series E and F bonds These bonds have been deposited
based on maturity value whereas the present surrender value of the
bonds is less than the deposit required Attention is also called to
the fact that U S Series E F and G bonds deposited by a
number of insurers are not negotiable or transferable and should be
replaced with bonds which can be legally deposited as collateral
Books and records of the Board were found in good condition 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
Appreciation is expressed to the officials and staff of the Board
for the cooperation and assistance given the State Auditors office
during this examination and throughout the year

T5539
UNIVERSITY SYSTEM
OF
GEORGIA
540
UNIVERSITY SYSTEM OF GEORGIA
ALL UNITS CONSOLIDATION
RECEIPTS 1947
1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 180000000
Budget Balancing Adjustments
Transfers Other Spending Units
State Department of Education
University System Public Trust Funds
Revenues Retained
Grants U S Government
Grants Counties
Donations
Interest Investments
Earnings Educational Services
Earnings Development Services
260000000
19364756
16659657
149656529
7683442
28551333
1122304843
26533337
180800000
260000000
15365693
21820659
131820778
27390184
167277
613467002
22601227
Total Income Receipts1810753897 1273432820
NONINCOME
Public Trust Funds
Gifts for Principal
Investments
Income on Investments
3780532
100188416
32623928
1589820
43290055
38046807
Transfers to Budget Funds 16659657 21820659
Total Public Trust Funds 119933219
Private Trust Funds 724253574
Loans 9100000
Bond Debt 375000000
61106023
194457378
8639542
Total NonIncome Receipts1228286793 264202943
CASH BALANCES JULY 1st
Budget Funds 243122670
Public Trust Funds 24340497
Private Trust Funds 22431879
143955627
13168981
16677750
Total Cash Balances 289895046 173802358
Totals3328935736
1711438121UNIVERSITY SYSTEM OF GEORGIA
541
ALL UNITS CONSOLIDATION
PAYMENTS 1947
EXPENSES
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Waters
Publications
Repairs
Rents
Insurance
Interest
Indemnities
Pensions
Equipment
Miscellaneous
952977416
49753175
311028175
10490981
38664772
11895054
46762507
6724272
12485982
5445569
24063
81000
49788575
32385349
1946
686103860
29591873
225858110
8921479
27741886
9391014
18513278
6469762
1944698
240230
440475
81000
33368098
26132807
Total Expense
1528506890 1074798570
OUTLAYS
Lands Improvements
Personal Services
Travel
Supplies Materials
Heat Light Power Water
Publications
Rents
Repairs
Miscellaneous
Insurance
Contracts
Equipment 43611334
40657087 4788745
105246
11542075 4879470
73382 7239
15297
86875 30000
3255391
37000 104500
23250
317464455 66438454
43611334 28283592
NONCOST
Public Trust Funds
Investment
Expenses Objects of Trust
Total Public Trust Funds
Private Trust Funds
Loans
93170857
1003255
94174112
713084771
8564793
Total Outlay 416871392 104532000
48928676
1005831
49934507
188703249
3574749

Total NonCost
815823676 242212505542
UNIVERSITY SYSTEM OF GEORGIA
ALL UNITS CONSOLIDATION
PAYMENTS 1947
CASH BALANCES JUNE 30th
Budget Funds 484033492
Public Trust Funds 50099604
Private Trust Funds 33600682
Total Cash Balances 567733778
Total Payments3328935736
Includes temporary investment in U S Bonds
1946
243122670
24340497
22431879
289895046
1711438121543
UNIVERSITY SYSTEM
REGENTS OFFICE544
UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
RECEIPTS
1947
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation180000000
Budget Balancing Adjustments 260000000
Transfers Other Spending Units395670880
Revenues Retained
Grants U S Government 2090000
Donations 325912
Earnings Educational Services 105170
Interest on Investments
Total Income Receipts 46850502
NONINCOME
Public Trust Funds
Income
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Totals
1250
481136125
15707703
2500
1946
180800000
260000000
423278694
106000
673388
210
106750
18407654
1250
59898713
9315074
1250
543698080 87623941
PAYMENTS
Personal Services 7727369
Travel
Supplies Material
Communication
Publications
Repairs
Rents
Insurance
Equipment
886689
249839
351625
236706
238557
181742
26181
477025
Miscellaneous 2698259
Total Expense Payments 13073992
OUTLAYS
Lands Improvements Contracts
NONCOST
Private Trust Accounts 4 gn 36125
CASH BALANCES JUNE 30th
BudgetFunds 49484213
3750
Public Trust Funds
5944304
851842
238023
380990
57380
131154
2750
25591
968436
2482120
11082590
932435
59898713
15707703
2500
Totals
543698080 87623941
Includes temporary investment in U S Bonds545
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
CURRENT BALANCE SHEET
JUNE 30 1947
T
ASSETS
CASH ASSETS
Available Cash
In State Treasury
In Banks 9580850
39533063
U S Bonds
Due from Georgia School of Technology
Surplus as of June 30 1946
LIABILITIES RESERVES SURPLUS
LIABILITIES
Account Payable Construction Department 120672
Allotment Due University of Georgia 49885000
53750
RESERVES
Public Trust Fund
Hoke Smith Memorial Foundation 411948
For ImprovementsRegents Office
Ivy Street Bldg 1200000
For SignsAgricultural Panel 600000
FWA Projects for Advance Planning 1870000
Motion Pictures Better Farms 277201
49113913
424050
5881366
55419329
50005672
4412899
SURPLUS
Unallotted
Regents Central Office

637757
57059
16895
Graduate Education for Negroes
Agricultural Panel 2Jo
Construction Department 53449
U S BONDS AT COST
Hoke Smith Memorial Foundation
Series G 2V2 1 Bond at 100000
Series G 2 5 Bonds at 50000
Series F 253 13 Bonds at 1850 Cost
W F Bodie Public Trust Fund
Series G 2Y2 D1313870G Due 3156
100000
250000
24050
1000758
55419329
374050
50000
424050546
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
SUMMARY
FINANCIAL CONDITION
The Regents Office of the University System of Georgia ended
the fiscal year on June 30 1947 with a surplus of 1000758 after
providing the necessary reserves of 120672 to cover outstanding
accounts payable 49885000 for allotment due the University of
Georgia at Athens 1200000 for improvements to Ivy Street Build
ing 1870000 for FWA Projects 277201 for Motion Picture
Better Farms 411948 for Hoke Smith Memorial Foundation
600000 for Agricultural Panel and 53750 for Public Trust Funds
held on this date
Of this 1000758 Surplus 637757 is unallotted 16895 is for
Graduate Education for Negroes 235598 for Agricultural Panel
53449 for Construction Department and 57059 for the Regents
Central Office
AVAILABLE INCOME
Prior to the 1946 fiscal year all revenues were retained by the
respective revenuecollecting units of the University System but
since that date revenue receipts except those from the operation of
auxiliary enterprises have been transferrd to the Regents Central
Office by the branches with funds for the expense of the educational
and general activities of the various branches being allotted to the
Units by the Regents from income received
State appropriation made to the Regents for the fiscal year ended
June 30 1947 was 180000000 which was increased to 4400 000 00
by transfer of 260000000 from the State Emergency Fund to
meet expenditures given budget approvals Other income available
to the Regents consisted of 2521382 from U S Grants gifts sales
and interest and 779949870 transferred to the Regents office by
the various units of the University System making total receipts
for the year 1222471252
From the 1222471252 receipts 1175335750 was allotted by
the Regents to the various branches of the University System
230000 to the Department of Law for legal expense incurred and
55000 to the Agricultural and Industrial Development Board leaving
net income of 46850502 available to the Regents office with which
to meet the years operating expense547
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
OPERATING COSTS
From the 46850502 available income 13073992 was expended
for the operating cost of the Regents office and 33776510 remained
on hand increasing the 15707703 cash balance held at the begin
ning of the fiscal year to 49484213 on June 30 1947
Of this 49484213 cash balance 39533063 is in the State Treas
ury 9577100 on deposit in banks and 374050 invested in U S
Bonds the first lien on which is for liquidation of outstanding ac
counts payable and allotments due University of Georgia and the
remainder will be available for expenditure in the next fiscal period
subject to budget approvals
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the Regents office for the
past three years are compared as follows

548
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
YEAR ENDED JUNE 30
BY ACTIVITY
1947
1946
Administration 6044928
Construction Supervision 2659225
Agricultural Panel 1437921
Post Graduate Education for Negroes 2633105
Soil Conservation Committee 2500
Surplus War Property 51313
Motion PictureBetter Farms 250000
Tech President Inauguration
Total Expense Payments13073992
Outlay
Lands Buildings and Improvements
BY OBJECT
Personal Services 7727369
Travel Expense 886689
Supplies and Materials 249839
Communication Services 351625
Printing Publicity 236706
Repairs 238557
Rents 181742
Insurance and Bonding 26181
Equipment 477025
Miscellaneous 2698259
Total Expense Payments13073992
Outlay
Lands Buildings and Improvements
Total Cost Payments13073992
Number of Employees at June 30th 20
1945
4643745 5159087
1561016
662686
2500000 325451
532733 613215
859057
372799
49446
11082590 6097753
932435 2413308
Total Cost Payments13073992 12015025 8511061
5944304 4580059
851842 493944
238023 117072
380990 275685
57380 202173
131154 19605
2750 300
25591 25868
968436
2482120 383047
11082590 6097753
932435 2413308
12015025 8511061
23
13549
TR
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
PUBLIC TRUST FUNDS
Assets of the W F Bodie Trust Fund on June 30 1947 consisted
of 3750 cash in bank and investment of 50000 in U S Government
bonds held pending disposition by the Regents
GENERAL
Dr Raymond Paty assumed office as Chancellor on January 1 1947
The Chancellor Treasurer Secretary and staff have offices in the
Ivy Street Building 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
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 staff of the Regents
office for the cooperation and assistance given the State Auditors
office during this examination and throughout the year550
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
TRANSFERS FROM AND ALLOTMENTS TO UNITS OF SYSTEM
YEAR ENDED JUNE 30 1947
Transfers
From Units
All Minus
SENIOR COLLEGES
University of GeorgiaAthens 207185192
RefundSurplus as of 63046
Special Allotment
University of GeorgiaSav Div 22546812
Georgia School of TechAtlanta 234168490
Refund Advance 194546 Term
University of Ga Sch of Med
Augusta 9262730
RefundSurplus as of 63046
Georgia State Col for Women
Milledgeville 16258273
Special Allotment
RefundAdv 194546 Term
Georgia State Womans College
Valdosta 3759610
Special Allotment
Georgia Teachers College
Statesboro 12094313
RefundSurplus as of 63046
North Georgia CollegeDahlonega 9998049
RefundSurplus as of 63046
JUNIOR COLLEGES
West Ga CollegeCarrollton
Special Allotment
Middle Ga CollegeCochran
Special Allotment
Refund Adv 194546 Term
Georgia Southwestern College
Americus
Special Allotment
Refund Advance 194546 Term
South Georgia CollegeDouglas
RefundSurplus as of 63046
Abraham Baldwin Agri Col
Tifton
Special Allotment
9765541
4292531
5099884
6619741
7291758
Allotments
Education
and General
236464102
35043390
800000
47078378
280541690
16000000
To Units
Auxiliary
Enterprises

37445600
1861724
72639648
3396038
425000
17354300
1034325
24580009
2044471
41189249
4626644
18511841
498506
11491331
139600
150000
13400084
207501
100000
11401500
286201
15875458
203641
3500000
950000
1806601
2579296
3241673
120000
1500000
551
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
TRANSFERS FROM AND ALLOTMENTS TO UNITS OF SYSTEM
YEAR ENDED JUNE 30 1947
Transfers Allotments To Units
From Units Education Auxiliary
All Minus and General Enterprises
EXPERIMENT
Georgia Experiment Station
Experiment 29880365 46624845
Refund Surplus as of 63046 15339
Georgia Coastal Plain Experiment
Station Tifton 9551763 28249063
Refund Surplus as of 63046 358861
Agricultural Extension Service
Athens 117241183 158503483
ADULT EDUCATION
University System Center 45561737 60417137
Refund Surplus as of 63046 1098712
Refund Advance 194546 Term 3000000 800000
Division of General Extension 7081018 8698106
Refund Surplus as of 63046 502748
NEGRO SCHOOLS
Albany State CollegeAlbany 3556191 16221300 300000
Refund Surplus as of 63046 568470
Ft Valley State College 9293242 29373391 20000000
Special Allotment 937849
RefundAdvance 194546 Term 600000
Georgia State CollegeSavannah 9441447 26036547
Refund Surplus as of 63046 494782
779949870 1142138180 33197570

Mi555J
UNIVERSITY SYSTEM
ALBANY STATE COLLEGE
ALBANY554
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGE ALBANY
RECEIPTS 1947
INCOME FROM STATE REVENUE
ALLOTMENTS
Transefrs Other Spending Units 12396639
Revenues Retained
Earnings Educational Services 10783582
Total Income Receipts 23180221
NONINCOME
Private Trust Accounts 1524416
CASH BALANCES JULY 1st
Budget Funds 4125726
Private Trust Accounts 299993
Totals 29130356
PAYMENTS
EXPENSE
Personal Services 10694221
Travel 128307
Supplies Materials 6792877
Communication 1 26287
Heat Light Power Water 386524
Publications 1 36307
Repairs 913837
Rents 70801
Insurance 189358
Equipment 1345416
Miscellaneous 304418
Total Expense Payments 21088353
OUTLAYS
Lands Improvements
Personal Services
Supplies Materials
Contracts
Equipment
Total Outlay Payments
NONCOST
Private Trust Accounts 1491966
CASH BALANCES JUNE 30th
Budget Funds 62 17594
Private Trust Accounts 332443
Totals 29130356
1946
10559312
7173394
17732706
782958
517718
30215
19063597
6795894
76231
4037815
120746
359131
129516
670821
70800
10844
1124299
119708
13515805
11200
758
6333
590602
608893
513180
4125726
299993
19063597555
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGE ALBANY
CURRENT BALANCE SHEET
JUNE 30 1947
Education
ASSETS and General
CASH AND IN BANK
Budget Funds 3557090
Private Trust Funds 332443
ACCOUNTS RECEIVABLE
Veterans and Students 1022090
Veterans Housing Fund Rent 26250
Total Current Assets 4937873
LIABILITIES RESERVES AND SURPLUS
LIABILITIES
Accounts Payable and Purchase Orders
List on file 327780
RESERVES FOR
Contracts to be negotiated list on file 1160000
Revenue to be transferred to Regents 1048340
Private Trust Funds Agency Account 144139
Private Trust Funds Vet Housing Authority 188304
Kitchen Improvement Fund Balance
Vet Housing Project Fund Balance
SURPLUS JUNE 30 1947
Education and General 2069310
Auxiliary Enterprises
4937873
Auxiliary
Enterprises
2660504
247190
2907694
274966
898608
922497
811623
2907694
556
UNIVERSITY SYSTEM OP GEORGIA
ALBANY STATE COLLEGE ALBANY
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Albany State College colored at Albany ended the fiscal
year on June 30 1947 with a surplus of 2069310 in its educational
and general fund after providing reserves of 327780 to cover out
standing accounts payable and unliquidated purchase orders and
1160000 for contracts to be negotiated
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary
enterprises at the College on June 30 1947 was 811623 and
274966 had been reserved for liquidation of outstanding accounts
payable 898608 for kitchen improvements and 922497 for vet
erans housing project
REVENUE COLLECTIONS
Fees collected in the year ended June 30 1947 by the Albany State
College amounted to 3710891 and 143450 was received from
rents and other sources making a total of 3854341 of which
3556191 was transmitted to the Central Office of the Board of
Regents within the period under review and 298150 transferred
to the Educational and General Fund account of the College
Also on June 30 1947 there was 1048340 in accounts receivable
due from the U S Veterans Administration to be transmitted to the
Regents office as collected
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME
Income with which to meet the years educational and general oper
ating expenses amounted to 16008825 and consisted of an allotment
of 15652830 from the Board of Regents 57845 insurance collected
for fire damage and 298150 transfer from the Revenue Collection
Account557
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGE ALBANY
OPERATING COSTS
From the 16008825 available income 13794901 was expended
for educational and general operating expenses and 2213924 re
mained on hand increasing the 1343166 cash balance held at the
beginning of the fiscal year to 3557090 on June 30 1947 of which
327780 is for liquidation of outstanding accounts payable 1160000
has been set aside for contracts to be negotiated and the remaining
2069310 will be available for expenditure in the next fiscal period
subject to budget approvals
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME
Earnings of auxiliary enterprises at the College in the year just
closed was 6871396 of which 1104533 was from dormitory rents
5768163 for boarding and a net loss of 1300 bookstore operations
The College also received in the period an allotment of 300000
from the Board of Regents for veterans housing project making total
income available for auxiliary enterprises 7171396
OPERATING COSTS
Expenditures for the current operating expenses of the dormitories
dining halls and other auxiliary enterprises in the period under review
amounted to 7293452 which exhausted the 7171396 available
income and reduced the 2782560 cash balance held at the beginning
of the fiscal year to 2660504 on June 30 1947
The first lien on this remaining cash balance is for liquidation of
outstanding accounts payable 1821105 has been set aside for kitchen
improvement and veterans housing projects and the remainder will
be available for expenditure in the next fiscal period subject to budget
approvals
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three
years are compared in the statement following
558
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGE ALBANY
YEAR ENDED JUNE 30th
BY ACTIVITY 1947 1946
EDUCATIONAL AND GENERAL
Administration 2385412 1881706
Plant 2439205 2005374
Library 1277456 1294395
Instruction 7692828 4384585
Total Educational General 13794901 9566060 8325627
1945
1582535
2297084
884697
3561311
AUXILIARY ENTERPRISES
Dormitories 1427760
Dining Halls 5834907
Book Store 30785
Total Auxiliary Enterprises 7293452
All Activities 21088353
788371 3761387 8880 518843 2475554
4558638 2994397
14124698 11320024
BY OBJECT
EDUCATIONAL AND GENERAL
Personal Services 9447014
Travel Expense 128307
Supplies and Materials 2131457
Communication Services 117831
Heat Light Power Water 145441
Printing Publicity 132765
Repairs Alterations 470759
Rents 70801
Insurance and Bonding 107410
Equipment 825427
Miscellaneous 217689
Total Expense Payments 13794901
Outlay
Land
Buildings
Equipment
Total Educational General 13794901
5851960 4959710
74376 70942
930278 705208
116066 126630
160514 303470
129516 90428
564651 104699
70800 70800
10844 13529
1017821 1108754
77427 60976
9004253 6333 7615146
11958 710481
543516
9566060 8325627
559
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGE ALBANY
YEAR ENDED JUNE 30th
BY OBJECT 1947 1946 1945
AUXILIARY ENTERPRISES
Personal Services 1247207 943934 821531
Travel Expense 1855 nBlA a
Supplies and Materials 4661420 3107537 1986444
Communication Services 8456 4680
Heat Light Power Water 241083 198617
443078 106170 55895
55ST3Z 519989 106478 97976
Miscellaneous 172219 42281 32551
7293452 4511552 2994397
Outlay
Equipment 47086
Total Auxiliary Enterprises 7293452 4558638 2994397
Total Expenditures
All Activities 21088353 14124698 11320024
Number of Employees June 30 48 51
Average Enrollment 581 349 234
Annual Student Per Capita Cost
Educational and General 23743 27410 35579
12554 13062 12797
Auxiliary Enterprises
Totals
36297 40472 48376
GENERAL
The President of the College is bonded in the amount of 500000
the Business Manager and Treasurer for 500000 and the Book
keeper for 200000
Books and records were found in good condition all known 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 year561
i 1
M
UNIVERSITY SYSTEM
GEORGIA SOUTHWESTERN COLLEGE
AMERICUS562
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
RECEIPTS
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Grants Counties
1947
8532701
689800
Earnings Educational Services 14536125
Total Income Receipts
NONINCOME
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
560742
5703546
Totals 30022914
PAYMENTS
EXPENSE
Personal Services 11414896
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
65528
5483626
141998
419510
85258
1076667
7746
191111
980241
64890
OUTLAYS
Lands Improvements
Contracts
Equipment
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Accounts
3130238
1133003
271844
5267460
288898
1946
8622406
7136569
23758626 15758975
8179
607749
16374903
6881828
131653
2443131
110556
266901
68485
238631
11925
19766
90653
41817
Total Expense Payments 19931471 10305346
357832
8179
5703546
Totals
30022914 16374903563
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
CURRENT BALANCE SHEET
JUNE 30 1947
Education Auxiliary
ASSETS and General Enterprises
1990978
CASH AND IN BANK
Budget Funds
Available for Operating 2260776
In Defunct Bank 81440
For Construction 3350 893409
Revenue Collection 37507
Private Trust Fund 288898
2671971 2884387
ACCOUNTS RECEIVABLE
Veterans Accounts 1178150 131122
General Building Fund Due Veterans Project 307292
Total Assets 3850121 3322801
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable and Purchase Orders 522661 454559
RESERVES FOR
Loan Veterans Project to General Building Fund 307292
Contracts to be negotiated
Administration Building 743600
GymAuditorium 155200
Home Ec Bldg 83200
Presidents Home 88000
1070000
1000000
Dormitories
Funds in Defunct Bank 81440
Transfer to Board of Regents 1215657
Private Trust Fund Balances
Federal Housing Authority 17154
Student Activity 271744
BuildingConstruction
General Building 3350
Veterans Housing Project erqoo
Kitchen Improvements 256923
SURPLUS JUNE 30 1947
For Operations 360823
974833
3850121 3322801564
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Georgia Southwestern College at Americus ended the fiscal
year on June 30 1947 with a surplus of 360823 in its educational
and general fund after providing the necessary reserve of 522661
to cover outstanding accounts payable and unliquidated purchase
orders and reserving 1070000 for contracts to be negotiated 3350
for building construction 81440 for amount on deposit in defunct
bank and 307292 for refund of advance from the Auxiliary Enter
prises account
AUXILIARY ENTERPRISES
Surplus available for operation of the dining halls dormitories and
other auxiliary enterprises at the College on June 30 1947 was
974833 and 454559 had been reserved for liquidation of out
standing accounts payable 1000000 for contracts to be negotiated
and 893409 for building and construction
REVENUE COLLECTIONS
Tuition and fees collected by the College in the period under review
amounted to 4385976 and 923258 from State vocational aid
Sumter County and Americus City Board of Education rents and
other sources making a total of 5309234 of which 5099884 was
transmitted to the Central Office of the Board of Regents 171843
transferred to the Educational and General Fund account and 37507
remained on hand June 30 1947 to be remitted to the Regents in the
next fiscal period
OPERATING ACCOUNTS
AVAILABLE INCOME
EDUCATIONAL AND GENERAL
Allotment to the College by the Board of Regents in the year
ended June 30 1947 for educational and general operations was
13507585 which was supplemented by transfer of 171843 from
Revenue Collections account making total income available for the
period 13679428 This amount was further increased by an advance
of 307292 to the educational and general fund by auxiliary enter
prises565
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
OPERATING COSTS
From the 13679428 available income and 307292 advance
111 899 14 was expended for the current operating expense of educa
tional and general activities 1763942 was paid for new buildings
and equipment and 1032864 remained on hand increasing the
1312702 cash balance held at the beginning of the fiscal year to
2345566 on June 30 1947
Of this 2345566 remaining cash balance 522661 has been
reserved for liquidation of outstanding accounts payable 307292
is for repayment of advance from the auxiliary enterprises account
10 700 00 has been set aside for contracts to be negotiated 81440
reserved for anticipated loss on balance in defunct bank 3350 re
served for construction and the remainder of 360823 will be avail
able for expenditure in the next fiscal period subject to budget re
approvals
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME
Auxiliary Enterprises income from earnings in the period covered
by this report was 1839688 from room rents 7704690 from dining
halls 232683 net sales of the book store and 264630 farm sales
making a total of 10041691 from which 307292 was advanced
to the educational and general fund account leaving net available
for the year 9734399
OPERATING COSTS
Expenditures for the operating cost of auxiliary enterprises at the
College in the year ended June 30 1947 amounted to 8741557 and
24 99299 was expended for new buildings and equipment which ex
hausted the 9734399 income available and reduced the 4390844
cash balance held at the beginning of the fiscal year to 2884387 on
June 30 1947 of which 454559 is for liquidation of outstanding
accounts payable 1000000 for contracts to be negotiated 8934 09
for new buildings and equipment and the remainder will be available
for expenditure in the next fiscal period subject to budget approvals
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three
years are compared in the statement following566
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
YEAR ENDED JUNE 30th
BY ACTIVITY 1947 1946
EDUCATION AND GENERAL
Administration 4316863
Plant 1211370
Library 296709
Instruction 7128914
Total Educational General 12953856
1945
AUXILIARY ENTERPRISES
Dining Halls 7813820
Dormitories 2835325
Farm 1 330812
Book Store 260899
Total Auxiliary Enterprises 112408i56
Total Expenditures
All Activities 24194712
1617893 914584 285674 3618425 1325789 603633 247659 2562506
6436576 4739587
2784433 1264360 395835 73974 1521900 618443 400082 58600
4518602 2599025
10955178 7338612
BY OBJECT
EDUCATIONAL AND GENERAL
Personal Services 9326826
Travel Expense 60553
Supplies and Materials 558182
Communication Services 123179
Heat Light Power Water 127556
Printing Publicity 85258
Repairs and Alterations 253397
Insurance and Bonding 124789
Equipment 467740
Miscellaneous 62434
Total Expense Payments 11189914
Outlay
Buildings 1742767
Equipment 21175
Total Educational General 12953856
5404836 3868195
131653 86343
363371 189286
96444 84273
74458 84500
68485 197363
122774 106156
14269 12118
54389 11987
35625 30310
6366304 4670531
70272
69056
6436576 4739587
n567
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
YEAR ENDED JUNE 30th
BY OBJECT 1947 1946 1945
AUXILIARY ENTERPRISES
Personal Services 2088070 1768992 1059560
Travel Expense 4975 1590
Supplies and Materials 4925444 2079760 1134360
Communication Services 18819 14112 7542
Heat Light Power Water 291954 192443 143645
Repairs and Alterations 823270 115857 35579
Rents 11925
Insurance and Bonding 66322 5497 10452
Equipment 512501 36264 14307
Miscellaneous 10202 6192 4058
Total Expense Payments 8741557 4231042 2411093
Outlay
Buildings 1387471 138532
Equipment 1111828 287560 49400
Total Auxiliary Enterprises 11240856 4518602 2599025
Total Expenditures
All Activities 24194712 10955178 7338612
Number of Employees June 30th 49 29 22
Average Enrollment 402 235 145
Annual Cost Per Student
Educational and General 32223 27389 32687
Auxiliary Enterprises 27963 19228 17924
Totals 60186 46617 50611
GENERAL
Mr H H Margason Treasurer resigned in August 1946 and Mr
Neil G Wilcoxson acted as Treasurer until the appointment of Mr John
Keith Gregory on November 1 1946 each being bonded in the amount
of 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 officials and staff of the College
for the cooperation and assistance given the State Auditors office
during this examination and throughout the year569
UNIVERSITY SYSTEM
DIVISION OF AGRICULTURAL EXTENSION570
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF AGRICULTURAL EXTENSION ATHENS
RECEIPTS
1947
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units 41262300
Revenues Retained
Grants from U S Government 110311347
Grants from Counties 390000
Donations 209152
Earnings Development Services 6330684
Total income receipts
NONINCOME
Private Trust Accounts
158503483
1830377
1946
27234854
102699696
735432
5251351
135921333
306529

CASH BALANCES JULY 1st
Budget Funds
Private Trust Accounts
16693802
15458
Total 177043120
PAYMENTS
13083633
200
149311695
EXPENSE
Personal Services1287
Travel 231
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Miscellaneous
41
9
1
17
2
54310
33399
10915
64547
64976
72579
72205
1200
61626
Total expense payments159335757
OUTLAY
Equipment
NONCOST
Private Trust Accounts
1550090
1676345
CASH BALANCES JUNE 30th
Budget Funds 14311438
Private Trust Accounts 1 69490
114867142
10490959
1554407
1096169
224258
2740320
132445
323486
79093
131508279
802885
291271
16693802
15458
Totals
177043120 149311695571
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF AGRICULTURAL EXTENSION ATHENS
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
CASH ASSETS
Available Cash in Bank
Budget FundsFederal 6348638
State and Other 7962800
14311438
Private Trust and Agency Funds 1238890 15550328
Accounts Receivable
Tennessee Valley Authority 840155
Total Current Assets 16390483
LIABILITIES RESERVES SURPLUS
LIABILITIES
None Reported
RESERVES
For Extension ProgramFederal Funds 6348638
For Conservation MovieDonated Funds 175928
6524566
For Private Trust and Agency Funds 1238890 7763456
SURPLUS
Unappropriated Surplus 8627027
Total Liabilities Reserves Surplus 16390483

572
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 1947 with a surplus of 8627027 after
providing reserves of 6348638 for unallotted Federal funds 175928
for funds donated for Conservation Movie and 1238890 for U S
Taxes teacher retirement contributions and insurance premiums to be
remitted
On this date the Division held 7962800 cash available for opera
tions 6348638 unallotted Federal funds 1238890 Private Trust
Funds and had accounts receivable due from the Tennessee Valley
Authority amounting to 840155
The unexpended Federal Funds held on this date amounting to
6348638 are deductible from future appropriations and are dis
tributed as follows
SmithLever and BankheadJones 916150
BankheadFlannagan 3815860
Emergency Farm Labor 1616628
6348638
REVENUE COLLECTIONS
Beginning with the previous fiscal year ended June 30 1946 all
earnings from fees rents and other sources for educational and gen
eral purposes have been transmitted to the Central Office of the
Regents of the University System in Atlanta with allotments being
made by the Regents to the branches with which to meet the re
spective units operating costs
Federal Grants in the period under review to the Division of Agri
cultural Extension were 110311347 and 6929836 was received
from Tennessee Valley Authority Clark County and donations
making total revenue collections of 117241183 all of which was
transmitted to the Board of Regents within the fiscal year in con
formity with the plan adopted573
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF AGRICULTURAL EXTENSION ATHENS
AVAILABLE INCOME
Income with which to meet the years general operating expenses
amounted to 158503483 and was provided by allotment to the
Division by the Regents of the University System
OPERATING COSTS
Expenditures for the current operating expense of the Division in
the year ended June 30 1947 were 159335757 and 1550090 was
expended for new equipment which exhausted the 158503483 avail
able income and reduced the 16693802 cash balance held at the
beginning of the fiscal period to 14311438 on June 30 1947 of
which 6348638 is in unallotted Federal funds and 7962800 in
State funds available for expenditure subject to budget approvals in
the next fiscal year
COMPARISON OF OPERATING COSTS
The increased cost of operations as shown in the following com
parative statement covering the past three years is due to expan
sion of the extension program and salary increases for the personnel574
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OP AGRICULTURAL EXTENSION ATHENS
YEAR ENDED JUNE 30th
BY ACTIVITY
Administration
Publications
County Agent Work
Home Demonstration Agent Work
Home Improvement
Nutrition
Textiles and Clothing
Utilization Preservation
Home Industries
Program Analysis
Child Development
Recreation
Negro County Agent Work
Negro Home Dem Agent Work
FourH Club Work
Economics and Marketing
Beef Cattle and Sheep
Dairying
Poultry
Swine
Agronomy
Horticulture
Agricultural Engineering
Forestry
Soil Conservation
Entomology
Rodent Control
Emergency Farm Labor Program
War Food Production Program
Conservation Movie
Tennessee Varlley Authority
1947
2341731
6558713
66417558
30814985
543040
519518
441616
969900
459418
289992
514229
370696
8912442
5010776
3839113
4333450
364455
1633884
1241872
675357
2518961
1586184
1960286
841611
848962
143884
9895538
165119
6672557
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
160885847 132311164 120694535
BY OBJECT
Personal Services128754310
Travel Expense
Supplies and Materials
Communication Service
Heat Light Power Water
Printing and Publicity
Repairs to Equipment
Miscellaneous
23133399
4110915
964547
164976
1772579
272205
162826
114867142
10490959
1554407
1096169
224258
2740320
132445
402579
105021401
8740971
1609587
1034952
449730
2769531
101888
82267
Subtotals
159335757 131508279 119810327575
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF AGRICULTURAL EXTENSION ATHENS
YEAR ENDED JUNE 30th
BY OBJECT
1947
1946
Number of Employees at June 30
731
733
1945
0UTLAy 1550090 802885 884208
160885847 132311164 120694535
721
GENERAL
The Citizens Southern National Bank Athens Georgia the de
pository for funds of the Division of Agricultural Extension has
deposited with the Federal Reserve Bank of Atlanta United States
securities amounting to 75800000 as a deposit guarantee Safe keep
ing receipts covering these securities are pledged to and held by the
Board of Regents of the University System of Georgia m Atlanta
Georgia
In the period covered by this report payments amounting to
90 884 82 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 1947 for accounting purposes These funds were not
received or disbursed by the Comptroller of the University and there
fore have not been included in this report
Books and records of the Division of Agricultural Extension are
kept in the office of the Comptroller of the University of Georgia at
Athens and were found in excellent condition All known receipts
were properly accounted for and expenditures for the period under
review were within the limits of approved budgets 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 year and for their
diligence in following in their expenditures the approved budgets577
UNIVERSITY SYSTEM
UNIVERSITY OF GEORGIA
ATHENS578
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
RECEIPTS
1947
1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units 7567085
80000
8643496
1877025
3779853
Transfers from Public Trust Funds
Revenues Retained
Grants from U S Government
Grants from Counties
Donations
Earnings Educational Services 347544236
Total income receipts
92777039
1405374
7043396
5847849
194252610
369491695 301326268
NONINCOME
Public Trust Funds
Transfers to Spending Units 454881
Transfers to G S C W Trust Funds 434260
Investments 80996315
Income 8350409
Gifts for Principal 1724135
Private Trust Funds 49606315
2555037
23812
37133147
8862204
941379
27937604
CASH BALANCES JULY 1st
Budget Funds
44685780
Public Trust Funds 98 19279
Private Trust Funds 8719354
25667299
1593905
5883542
Totals 572504141
406766499579
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
PAYMENTS
1947
1946
EXPENSE
Personal Services213528968
Travel
5590081
Supplies Materials 80469466
Communication
Heat Light Power Water
Publications
2248880
13179677
773381
Repairs 22371757
Rents 3144
Insurance 3196131
Indemnities
Miscellaneous
2490339
147481260
4144550
74118166
1744761
11493168
1293395
9945582
3198142
445418
440475
2171121
Total Expense Payments346992786 256476038
OUTLAYS
Lands Improvements
Personal Services
Travel
11926723
43759
Supplies Materials 437943
Repairs 2858810
Contracts
Equipment
4143056
22835728
3448280
22383469
NONCOST
Public Trust Funds
Investments
77377680
Expenses Objects of Trust 683101
Private Trust Funds 46078288
35237376
895131
25101792
CASH BALANCES JUNE 30th
Budget Funds 24938670
Public Trust Funds 21940216
Private Trust Funds 12247381
44685780
9819279
8719354
Totals
572504141 406766499580
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
BALANCE SHEET
JUNE 30 1947
ASSETS
1REVENUE COLLECTIONS
Cash on Hand and in Bank
8334
2EDUCATIONAL AND GENERAL FUND
Cash on Hand and in Bank
Accounts Receivable
General
Air Travel Deposit
Veterans Administration
Savannah Branch
University of Georgia
Endowment Funds
Navy Research
Regents of University
System
256552
42500
20601465
21436441
513917
480000
52000
49885000
71831434
Total Educational and General Fund Assets
3AUXILIARY ENTERPRISES
Cash on Hand and in Bank
Accounts Receivable
Veterans Administration Book Store
Educational and General Fund
Total Auxiliary Enterprises Assets
PUBLIC TRUST FUNDS
Endowment
Funds
INVESTMENTS
Stocks and Bonds 77485445
Student Notes
Real Estate 3621000
BuildingsSigma Nu
BuildingsUniversity of Ga 11967201
Total Investment
CASH AND IN BANK
Total Public Trust
Fund Assets
93073646
6881150
3493895
3127403
3190340
Student Loan
Funds
58310875
14199349
17703948
1600000
42035200
133849372
15059066
93267875
9811638
Totals
135796320
14199349
21324948
1600000
54002401
226923018
21940216
99954796 148908438 248863234581
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
BALANCE SHEET
JUNE 30 1947
LIABILITIES RESERVES FUND BALANCES AND SURPLUS
1REVENUE COLLECTIONS g3 g4
To be transmitted to Regents
2EDUCATIONAL AND GENERAL FUND
Liabilities
Accounts Payable
Auxiliary Enterprises dJ
Federal Works Agency tt
Salaries Payable 12019664
Unliquidated Purchase Orders ldbbao
Reserves WMOn
For Restricted Funds 93960
For Unearned Income
For ComJourn Annex 298 8 000
For Work in Process
For Contracts to be let SJnn
For Rebuilding lbM
15841
For Aviation
For Registration Deposits 1755UU
29382131
63885744
Total Liabilities Reserves and Surplus
Educational and General Fund 93AbSa
3AUXILIARY ENTERPRISES
Liabilities
Unliquidated Purchase Orders 40uiao
Reserves
For Repairs and Equipment
For Five Buildings
1880820
49334
For AR Veterans Administration 3127403 5057557
252646
Surplus
Total Liabilities Reserves and Surplus
Auxiliary Enterprises Fund i
4PUBLIC TRUST FUNDS
Endowment Student Loan
Funds Funds Totals
FTorBoSs of Trust 10108936 24882785 34991721
Lr Investnents 8960 53 213871513
Total Fund Balances 99954796 148908438 248863234582
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
BALANCE SHEET
JUNE 30 1947
ASSETS
5PLANT FUNDS
LAND
Description
Use
Acres
50
Franklin CollegeCampus
College of AgricultureCampus and Farm 150
57
Coordinate CampusCampus
Animal Husbandry Dept
New Dairy BarnFarm
WhitehallFarm
Horticulture Dept
Danmark FarmFarm
Poultry Dept
WhitehallFarm
Forestry Dept
Hardeman TractFarm
Oconee ForestFarm
Denmark ForestFarm
Watson SpringsFarm
Whitehall ForestFarm
Paving
750
700
150
295
500
120
145
600
750
Total Land
BUILDINGS
EQUIPMENT
4267
Total Land Buildings and Equipment
6PRIVATE TRUST AND AGENCY FUNDS
CASH ON HAND AND IN BANK
Total Assets
Amount
7500000
4500000
4560000
3000000
1050000
750000
442500
250000
120000
145000
900000
375000
2500000
26092500
650723568
135496476
812312544
14134890
1178398515
583
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
BALANCE SHEET
JUNE 30 1947
LIABILITIES RESERVES FUND BALANCE AND SURPLUS
5PLANT FUNDS
Surplus Invested in Fixed Assets
26092500
650723568
Z2Z uw
Total Surplus Invested in Fixed Assets812312544
6PRIVATE TRUST AND AGENCY FUNDS
Fund Balances
Private Trust Accounts 12247381
U S Taxes 1522132
Teh Ret System Contributions 365377
14134890
Total Liabilities Reserves Fund Balances and Surplus1178398515584
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
SUMMARY
FINANCIAL CONDITIONBUDGET FUNDS
EDUCATIONAL AND GENERAL
The University of Georgia at Athens ended the fiscal year on
June 30 1947 with cash on hand and in bank of 21436441 and
accounts receivable of 71831434 in its educational and general fund
making total assets of 93267875 of which 29382131 has been
reserved for payment of accounts and salaries payable and unliqui
dated purchased orders and 63885744 reserves provided for un
earned income work in process and other restricted purposes
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary
enterprises at the University on June 30 1947 was 252646 after
reserve of 4501435 had been provided for unliquidated purchase
orders and 5057557 for repairs equipment and other designated
purposes
REVENUE COLLECTIONS
Revenue collections in the year ended June 30 1947 were 12153054
from the State Department of Education 7043396 in U S Morrill
Nelson Grants 179914679 student fees 3951079 in gifts from
private sources and 6666563 from Veterans Guidance Clarke
County rents endowment income and other sources which with
2317311 held at the beginning of the fiscal year made 212046082
to be accounted for
Of this 212046082 to be accounted for 212037748 was trans
mitted to the Regents in compliance with provisions of plan adopted
the previous year and 8334 remained on hand at June 30 1947
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 243027446 and was provided by 2022
207 12 allotment by the Regents 40378095 revenue receipts of the
University and 4852556 from Revenue Collection Account from
which 3910000 was transferred to the Auxiliary Enterprises Ac
count and 513917 to the Savannah Branch of the University
585
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
OPERATING COSTS
Expenditures for educational and general operating expenses in
the period under review were 210510788 and 32602403 was paid
for new buildings and equipment a total of 243113191 which
exhausted the 243027446 available income and reduced the
21522186 cash balance held at the beginning of the fiscal year to
21436441 on June 30 1947 the first lien on which is for liquidation
of outstanding accounts and salaries payable and unliquidated pur
chase orders
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME
Earnings of auxiliary enterprises in the year just closed were
20672315 from dormitories 63523187 from dining halls and
39775296 from creamery laundry and other activities a total of
1 23970798 which was increased to 128773226 by transfer of
39 100 00 from the Educational and General Fund and 892428 from
theAthletic Association This transfer of 892428 from Athletic
Association represents the balance in laundry account previously
handled by the Athletic Association but transferred to Auxiliary
Enterprises Account at the beginning of the fiscal year on July 1 1946
OPERATING COSTS
Expenditures for Current operating expense of the Auxiliary Enter
prises in the year ended June 30 1947 were 136481998 and
96 43616 was expended for lands buildings and equipment making a
total of 146125614 of which 128773226 was from available in
come and 17352388 from cash on hand
This expenditure of 17352388 from cash reduced the 20846283
balance held at the beginning of the fiscal year to 3493895 on June
30 1947 the first lien on which is for liquidation of outstanding pur
chase orders
COMPARISON OF OPERATING COSTS
Expenditures for the operating cost of all activities at the Uni
versity the past year are compared with the previous years expendi
tures in the statement following586
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
YEAR ENDED JUNE 30th
BY ACTIVITY
1947
EDUCATIONAL AND GENERAL
Administrative and General 20136914
Plant 50913987
Libraries 13609626
Instruction 128556309
Research 11719165
Services Related to Instruction 2214345
Extension 15962845
Total Educational and General
243113191
AUXILIARY ENTERPRISES
Dormitories 18563009
Dining Halls 63107926
Dormitory and Dining HallsGeneral 7181089
Other Auxiliary Enterprises 57273590
Total Auxiliary Enterprises
Total ExpendituresAll Activities
BY OBJECT
Personal Services213528968
Travel Expense 5590081
Supplies and Materials 80469466
Communication Services 2248880
Heat Light Power Water 13179677
Printing Publications1 773381
Repairs Alterations 223 71757
Rents 3144106
Miscellaneous 2490339
Insurance and Bonding 3196131
Indemnities
Total Expense Payments346992786
Outlay
Lands Buildings and Permanent Improvements 19410291
Equipment 22835728
Total Cost Payments
Number of Employees at June 30th
Average Enrollment
844
5977
Annual Student Per Capita Cost
Educational and General
Auxiliary Enterprises
40675
24448
1946
14808005
19342316
10082735
74308843
6518452
49487
12002156
137111994
16672572
35846035
20499034
72178152
146125614 145195793
389238805 282307787
147481260
4144550
74118166
1744761
11493168
1293395
9945582
3198142
2171121
445418
440475
256476038
3448280
22383469
389238805 282307787
666
3014
45491
48174
Totals
65123
93665587
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
PUBLIC TRUST FUNDS
Public Trust Funds consist of Student Loan Funds including endow
ment therefor and Endowment or NonExpendable Funds
Total receipts in the year ended June 30 1947 from investments
realized income of trusts and gifts for principal amounted to 910
70859 of which 889141 was transferred to units of the University
System in accordance with respective trust agreements leaving net
receipts of 90181718
Of the 90181718 net receipts and 9819279 cash held at the
beginning of the fiscal year 77377680 was reinvested and 683101
expended for objects of trust and 21940216 remained on hand
at June 30 1947
Student Loan Funds on June 30 1947 were invested as follows
Stocks and Bonds 58310875
Student Notes 14199349
Real Estate 17703948
Buildings Sigma Nu 1600000
Buildings University of Georgia 42035200
Total Investments 133849372
On the same date Student Loan Funds had a cash balance of
15059066 consisting of 24882785 available for loans and an
overdraft of 9823719 in cash for investments
Student Notes collected in the year ended June 30 1947 amounted
to 2163558 while new loans made to students totaled 1251112 and
for comparison note collections for the past fourteen years are shown
as follows
Fiscal Year Principal Interest Total
X93334 880213 133697 1013910
193435 1422052 288090 1710142
193536 1980393 733636 2714029
193637 2492988 962781 3455769
193738 3065134 950149 4015283
193839 2630673 782289 3412962
193940 3301304 1087178 4388482
194041 3954666 1160008 5114674
194142 4237696 1214730 5452426
194243 6287937 1493636 7781573
194344 5384090 1256054 6640144
194445 4241186 998341 5239527
194546 3623181 900670 4523851
194647 2163558 391276 2554834
Totals 45665071 12352535 58017606588
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
Endowment Funds held June 30 1947 totaled 99954796 con
sisting of 93073646 invested as shown below and 6881150 cash
on hand of which 10108936 was for objects of trust while cash for
investments was overdrawn 3227786
Stocks and Bonds77485445
Real Estate 3621000
Buildings University of Georgia 11967201
Total93073646
The investment of Public Trust Funds in buildings of the Univer
sity of Georgia amounting to 54002401 on June 30 1947 is being
liquidated under an amortization plan as shown in schedule on page
35 of this report as is also the 1600000 investment in Sigma Nu
Building
PLANT FUNDS
At June 30 1947 the University of Georgia had an investment of
812312544 in lands buildings and equipment based on appraisals
by the Comptroller and Business Manager as follows
Land 26092500
Buildings 650723568
Equipment 135496476
812312544
PRIVATE TRUST OR AGENCY FUNDS
Private Trust or Agency Funds being administered on June 30
1947 amounted to 14134890 of which 12247381 was for student
organizations and others as shown in schedule on pages 3739 15
22132 U S Taxes to be remitted to the Collector of Internal Reve
nue and 365377 for remittance to the State Teacher Retirement
System
GENERAL
The Comptroller of the University is bonded in the amount of
5000000 the Cashier for 500000 and other office assistants for
200000 each
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
Appreciation is expressed to the officials and staff of the Uni
versity for the cooperation and assistance given the State Auditors
office during this examination and throughout the year589
UNIVERSITY SYSTEM
UNIVERSITY OF GEORGIA
SAVANNAH590

UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA SAVANNAH
RECEIPTS
INCOME FROM STATE REVENUE
ALLOTMENTS
Revenues Retained
Earnings Educational Services
1947
32984327
Transfers Other Spending Units 25045483
Total income receipts 58029810
2122993
NONINCOME
Private Trust Accounts
CASH BALANCE JULY 1st
Budget Funds
Private Trust Accounts
60152803
PAYMENTS
EXPENSE
Personal Services 30469289
Travel 247402
Supplies Materials 11280639
Communication 485013
Heat Light Power Water 3367254
Publications
Repairs
Rents
Insurance
Miscellaneous
8175
1847457
7900
80633
309931
Total expense payments 48103693
OUTLAYS
Lands Buildings
Contracts 2382768
Equipment 3043614
Total outlay payments 5426382
CASH BALANCE JUNE 30th
Budget Funds 4499735
Private Trust Accounts 858717
Total cash balance 5358452
60152803591
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA SAVANNAH
BALANCE SHEET
JUNE 30 1947
ASSETS
1REVENUE COLLECTIONS
Cash on Hand and in Bank 12800
2EDUCATIONAL AND GENERAL FUND
Cash on Hand and in Bank 4087866
Accounts Receivable
Veterans Administration 8819067
Auxiliary Enterprises 6600000
Agency Accounts 50000 15469067
Total Educational and General Funds 19556933
3AUXILIARY ENTERPRISES
Cash on Hand and in Bank 399069
Accounts Receivable
Veterans Administration 757933
Total Auxiliary Enterprises Accounts 1157002
4PRIVATE TRUST AND AGENCY FUNDS
Cash on Hand and in Bank 1085461
Total Assets 21812196
n592
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA SAVANNAH
BALANCE SHEET
JUNE 30 1947
LIABILITIES RESERVES FUND BALANCES AND SURPLUS
1REVENUE COLLECTIONS
To be transmitted to Regents f 12800
2EDUCATIONAL AND GENERAL FUND
Liabilities
Accounts Payable U of Ga Athens 513917
Salaries Payable 96666 610583
Reserves
For Veterans Administration Advance 6816391
For Unearned Income 126550
For Federal Public Housing Administration 2313331
For Supplies 1302482
For Equipment 514604 11073358
Surplus 7872992
Total Liabilities Reserves and Surplus
Educational and General Fund 19556933
3AUXILIARY ENTERPRISES
Liabilities
Accounts Payable Educational and General Fund 6600000
Reserves
For Operating Supplies g 29886
Surplus Or Deficit 6272884
Total Liabilities Reserves and Surplus
Auxiliary Enterprises n 57002
4PRIVATE TRUST AND AGENCY FUNDS
Fund Balances
Private Trust Accounts p 11 8 587 17
U S Taxes 13235
Teacher Retirement System Contribution 44209
Total Agency Fund Balances 1085461
Total Liabilities Reserves Fund Balances and Surplus 21812196593
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA SAVANNAH
SUMMARY
FINANCIAL CONDITIONSBUDGET FUNDS
EDUCATIONAL AND GENERAL
The Savannah Branch of the University of Georgia ended the fiscal
year on June 30 1947 with a surplus of 7872992 in its educational
and general fund after providing the necessary reserve of 610583
to cover salaries and accounts payable and reserving 11073358 for
Veterans Administration Advance Unearned Income and other desig
nated purposes
AUXILIARY ENTERPRISES
The accounts of the Auxiliary Enterprises on June 30 1947 reflected
a deficit of 6272884 after making provision for 6600000 due the
Educational and General Fund for funds advanced and reserving
829886 for operating supplies
REVENUE COLLECTIONS
Revenue collections in the year ended June 30 1947 were 6816391
from the U S Veterans Administration and 15743221 from student
fees a total of 22559612 of which 22546812 was remitted to
the Regents of the University System in Atlanta and 12800 re
mained on hand 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 40992295 and was provided by 470
78378 allotment by the Regents and 513917 transfer from the
University of Georgia at Athens of these funds 6600000 was ad
vanced to the Auxiliary Enterprises Account
OPERATING COSTS
From the 40992295 available income 34157788 was expended
for the current operating expenses of educational and general activi
ties and 2746641 for lands buildings and equipment and 4087866
remained on hand June 30 1947 the first lien on which is for liquida
tion of accounts and salaries payable and the remainder will be avail
able for expenditure in the next fiscal period subject to budget
approvals
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME
Earnings of auxiliary enterprises in the year just closed were
2999860 from dormitories 6822648 dining halls and 602207594
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA SAVANNAH
from book store theatre and faculty housing a total of 10424715
which was increased to 17024715 by transfer of 6600000 from the
Educational and General Fund
OPERATING COSTS
From the 17024715 available income 13945905 was expended
for operating expenses of the auxiliary enterprises and 2679741
paid for lands buildings and equipment with 399069 remaining on
hand June 30 1947 to be applied toward liquidation of outstanding
accounts payable
COMPARISON OF OPERATING COSTS
This is the first year the Savannah Branch of the University has
been operated so expenditures cannot be compared with previous
years costs
Average enrollment in the year ended June 30 1947 was 667 and
the number of employees on this date was 81
Annual student per capita cost based on average enrollment of 667
was 55329 for educational and general purposes and 24926 for
auxiliary enterprises a total of 80255
PRIVATE TRUST OR AGENCY FUNDS
Private Trust or Agency Funds being administered at June 30 1947
amounted to 1085461 of which 858717 was for student organiza
tions and others as shown on page 11 182535 U S Taxes to be
remitted to the Collector of Internal Revenue and 44209 for remit
tance to the State Teachers Retirement System
GENERAL
The Savannah Branch of the University began operations the past
year as a branch of the University of Georgia Athens with separate
accounting records being maintained in the office of the Comptroller
of the University at Athens for the branch at Savannah
Treasurer P W Summerour of the Savannah Branch is bonded
in the amount of 2000000 and nine other officials and employees of
the Branch are bonded in amounts from 100000 to 500000
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
Appreciation is expressed to the officials and staff of the Uni
versity at Athens and the Branch at Savannah for the cooperation
and assistance given the State Auditors office during this examina
tion and throughout the yearF
595

UNIVERSITY SYSTEM
UNIVERSITY OF GEORGIA
ATHLETIC ASSOCIATION596
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OP GEORGIA ATHLETIC ASSOCIATION
RECEIPTS
1947
1946
INCOME FROM STATE REVENUE
ALLOTMENTS
REVENUES RETAINED
Earnings Educational Services 31657271
Transfers Other Spending Units 892428
NONINCOME
Loans
Private Trust Accounts
9100000
5327079
CASH BALANCES JULY 1st
Budget Funds 9564310
Private Trust Accounts 2851756
Totals
39922537
2975506
1198067
57607988 44096110
PAYMENTS
EXPENSE
Personal Services 11321735
Travel 6088222
Supplies Materials 4566847
Communication 480487
Heat Light Power Water 246856
Publications 1413410
Repairs 9249126
Rents 82850
Insurance 146783
Interest
Equipment 7789527
Miscellaneous 502198
Scholarships 7027084
Total expense payments
OUTLAYS
Lands Improvements
NONCOST
Loans
Private Trust Accounts 7611374
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Accounts
514028
567461
Totals
130083
44906
32878
3176
3876
1816
6597
22
1163
166
2863
1054
59736
29
24
35
02
01
01
27
50
14
66
42
70
32
48915125 28838993
822771
2000000
18280
9564310
2851756
57607988 44096110
597
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
Athletic
Association
Cash Balance 514028
Accounts Receivable
Student Fees U of Ga 3013650
Trust
Funds
633961
LIABILITIES
Total
1147989
3013650
3527678 633961 4161639
ACCOUNTS PAYABLEPurchase Orders
For Supplies 1654265
569900
208016
23040
3550
2585860
For Printing
For Repairs
For Equipment
For Miscellaneous
For Scholarships U of Ga
1654265
569900
208016
23040
3550
2585860
LOANS
Mathis Construction Co
at C S Bank
National Bank of Athens
1100000
8000000
1100000
8000000
RESERVES
For Unearned Income
For Trust Funds
2825289
16969920
CASH DEFICIT 13442242
CONTINGENT LIABILITIES
Note PayableClark County
April 30 1930
1500000
633961
2825289
633961
633961 17603881
13442242
3527678 633961 4161639598
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
SUMMARY
FINANCIAL CONDITION
The University of Georgia Athletic Association ended the fiscal year
on June 30 1947 with a deficit of 13442242 as compared with gen
eral fund surplus of 1565095 at the close of the preceding fiscal
period on June 30 1946 which reflects a loss from operations in the
period under review of 15007337
Assets on June 30 1947 consisted of 514028 cash on hand and
in bank and accounts receivable of 3013650 with liabilities of 50
44631 on accounts payable 9100000 notes payable and 2825289
reserved for unearned income
AVAILABLE INCOME
The Associations income for the period under review was 316
57271 of which 22959306 was from admissions to football games
849172 from basketball games 4553515 student fees 960300
radio concessions 997385 stadium concessions 1294342 from sale
of programs and 43251 from other sources
From the 31657271 receipts 892428 was transferred to the
University of Georgias Auxiliary Enterprises Account being laun
dry funds held at the beginning of the period leaving net income
available to the Association for the fiscal year 30764843
These receipts are compared with two previous years income as
follows
YEAR ENDED JUNE 30th
INCOME RECEIPTS 1947 1946 1945
Student Fees 4553515 1500000 1775000
Sports
Football 22959306 29117945 7458602
Other Sports 854067 146180 101695
Radio Concessions 960300 457500 500000
Stadium Concessions 997385 72912 135534
Programs 1294342 83184 374226
Laundry 7868545 11573932
Rental of Athletic Facilities 560000 1200000
Other Income 38356 116271
Total Receipts 31657271 39922537 23118989
Less
Transfers to U of Ga 892428 2000000
Net Income Receipts 30764843 39922537 21118989599
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
Prior to the year ended June 30 1947 the Laundry was operated as
a part of the Athletic Association but in the period under review the
balance of 892428 brought forward from the previous fiscal year for
the laundry was transferred to the University of Georgia Auxiliary
Enterprises account and for the current year laundry operations are
shown in the report of the University of Georgia
OPERATING COSTS
Expenditures for the operations of the Association in the year
ended June 30 1947 amounted to 48915125 which exhausted the
30764843 net income together with 9100000 proceeds of loans
negotiated in the period and reduced the 9564310 cash balance held
at the beginning of the fiscal year to 514028 on June 30 1947
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the state
ment following
600
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
YEAR ENDED JUNE 30th
BY ACTIVITY 1947 1946
1915
Administration and General 2256839 1530850 5 964 88
Footba11 8795382 5434004 2851625
Maintenance and Operations 18801439 3030111 14 422 66
Other Sports 2487687 942296 2511 81
Sports Undistributed 15804718 11567233 86452 42
fUndry 6895704 9997672
Fr0grams 769060 83184 167089
Concessions 29 12
Totals 48915125 29556294 23951563
BY OBJECT
Personal Services 11321735 13008329
Travel Expense 6088222 4490624
Supplies and Materials 4566847 3287835
Communication Services 480487 3 176 02
11251736
2220288
3062111
237504
Heat Light Power Water 246856 387601 7 391 02
Printing Publicity 1413410 181601 720 65
epairs 9249126 659727 1 134 30
Rents 82850
Insurance and Bonding 146783
Interest l31jg
Equipment 7789527
Scholarships and Paid to Players 7027084 56865l4 43 180 94
Miscellaneous 459059 2921 18 gg
2250 127717
116314
16666 68193
286342
Total Expense Payments 48915125 28733523 S 227 66124
Outlay
Buildings and Grounds 822771 8 471RJ
EqUipment 338285
Total Cost Payments 48915125 29556294 23951563
Number of Employees at June 30th 21 21
11601
UNIVERSITY SYSTEM OF GEORGIA
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 PresidentiAthens 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 SAtlanta Georgia
Woodruff Geo CColumbus Georgia
Dudley LonAthens Georgia
Hodgson MAthens Georgia
McDougald Don Atlanta Georgia
Sancken GeorgeAugusta Georgia
Walker WatsonMacon Georgia
The Executive Committee is composed of Messrs Caldwell Scott
Bolton Troutman and Woodruff
The Association is a nonprofit sharing association but is gov
erned by the Board of Regents as to policies and in this examination
is considered a State agency subject to the same regulations and re
strictions placed on other State agencies by the General Assembly of
Georgia
The Comptroller of the University also serves as Treasurer of
the Athletic Association and is properly bonded Mr J E Broadnax
Assistant to the Director is bonded for 10000000 for game season to
December 1st and bond is reduced to 100000 after December 1st
Included in repairs and equipment are expenditures for repairs to
stadium and temporary stands and seats added to stadium in the
period under review
Travel expense is not shown by individuals but shown in schedule
in totals by Activity Books shown to whom check is made payable but
in a great number of instances these checks are to Mr Broadnax cover
ing reimbursements for advances for travel made from petty cash for602
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
various persons It is recommended that in the future payments be
made directly for travel of individuals Squad travel could be made for
each game and settlements made after returning
In addition to regular salary of 949992 for the fiscal year ended
June 30 1947 Head Coach Wallace Butts was paid 70833 as bonus
654170 subsistence allowance and 300000 for Sugar Bowl con
tingencies as authorized by the Executive Committee of the Athletic
Association Subsistence allowance paid to Coach Butts includes all
allowances to January 1 1948 and 100000 extra for the year 1946
Receipts are shown by games but the amount shown in report will
not be total received for each game as sale of tickets begins before
June 30th each year for the seasons games
The decrease in personal services the past year is accounted for in
part by the fact that 1049000 paid to players under scholarships
which was included in labor for plant operations marked for cleaning
dormitories has been classified in the within report as scholarships
Disallowed payments of 77092 shown in previous report for pay
ments made for UDriveIt cars in excess of 5c per mile have not
been refunded
Additional information was requested of the Board of Regents as
to the expenditures made in violation of State law and the borrowing
of money for operations as follows603
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
October 29 1947
Dr Raymond R Paty Chancellor
University System of Georgia
20 Ivy Street S E
Atlanta Georgia
Dear Mr Paty
I have before me the manuscript of the recent audit of the Uni
versity of Georgia Athletic Association which I am reviewing prior
to release for public information
It is noted in the audit that this is the fourth consecutive year that
we have reported as unpaid the 77092 which was disallowed as a
proper State expenditure same being excessive payment for the use
of automobiles in excess of 5c per mile which is authorized by State
law
It is quite evident that the controlling officials of the Athletic
Association are completely ignoring the fact thatthe State law was
violated and have made no effort to make a correction
It is also noted in the report that the Association borrowed money
in the amount of 9100000 all of which is outstanding at June 30
1947
In view of these circumstances please cite me the authority of law
where a function of any of the State schools or any activity of a
Stateowned school is allowed to be incorporated thus placing it in a
position of being above the legal restrictions applying to all other
State Agencies with reference to the expenditures of funds or the
creation of a debt
It is absolutely essential that we be furnished with the above
requested information immediately so that I can make the report
required of me by law on the legal or illegal expenditures of these
State functions
With best wishes I am
Sincerely yours
B E THRASHER JR
State Auditor604
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
October 31 1947
Mr B E Thrasher Jr Auditor
State Capitol Building
Atlanta 3 Georgia
Dear Mr Thrasher
We have advice today over the phone from Mr J D Bolton
Comptroller University of Georgia Athens that the 770 92 which
covers erroneous payments in connection with the use of UDrive It
cars by the University of Georgia Athletic Association is being paid
tomorrow morning November 1 g P
befTrVtehgisetimeey thiS had 0t been attended to
Yours sincerely
W WILSON NOYES
November 3 1947
Mr B E Thrasher Jr
Office of State Auditor
State Capitol
Atlanta 3 Georgia
My dear Mr Thrasher
Thank you for your letter of October 29 1947 requesting that I
cite the authority or law whereby a function of any of the state school
or any activity of a stateowned school is allowed to beincorporated
You will find in the Georgia Laws of 1935 page 173 section 3 fl
provision authorizing athletic activities to be conducted through aS
association It is my understanding that in accordance with this
authorization the athletic associations at the University oGeoSS
and the Georgia School of Technology function as corporations and
from time to time obtain loans to finance their activities
The item of 77092 at the University of Georgia has been paid
I appreciate your writing me about these matters I also appreciate
your attitude m making inquiry of this office for informatfor We
shall at all times be delighted to furnish you to the best of o
ability any information you may desire
Yours very truly
RAYMOND R PATY
Chancellor605
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
November 4 1947
Hon Raymond R Paty Chancellor
Regents of the University System of Georgia
20 Ivy Street S E
Atlanta Georgia
Dear Dr Paty
This is to acknowledge receipt of your letter in answer to my
request that you cite the authority of law whereby any function of
the State schools or activity of a Stateowned school is allowed to be
incorporated and to borrow funds which is in violation of the State
Constitution of other State Agencies This request had specific refer
ence to the Athletic Association
In your citation you stated as follows
You will find in the Georgia Laws of 1935 page 173 section 3 a
provision authorizing athletic activities to be conducted through an
association It is my understanding that in accordance with this
authorization the athletic associations at the University of Georgia
and the Georgia School of Technology function as corporations and
from time to time obtain loans to finance their activities
It is with regrets that it is necessary for me to advise you that this
citation is not sufficient authority as the entire Act which you cited
as the authority was repealed in its entirety by Act of February 1
1946 To make it explicit that the entire Act was repealed the last few
words of the last section stated as if said Act Act of the General
Assembly approved February 14 1935 Law of 1935 page 172 has
never been enacted
The repeal of the 1935 Act would also appear to eliminate the
authority of the State Auditor to audit the accounts of the University
System However upon referring to Chapter 4018 of the Code you
will find that the general authority of the State Auditor still covers
the authorizations to audit the accounts
Inasmuch as the citation given by you has been repealed it is
absolutely necessary that you make further inquiry into the matter
and refer me to a citation which is now in force and effect
With best wishes I am
Sincerely yours
B
E THRASHER JR
State Auditor606
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
December 3 1947
Mr B E Thrasher Jr
State Auditor
State Capitol
Atlanta 3 Georgia
Dear Mr Thrasher
You have asked for an opinion relative to the authority of law
whereby any function of the State Schools or any activity of a state
owned school is allowed to be incorporated and to borrow funds I
understand that this request is made specifically in reference to the
Athletic Associations at Tech and Georgia both of which are incor
porated
Before answering your inquiry it would appear appropriate to con
sider the history of these associations Athletic associations have
been in existence at both institutions for many years handling the
many details in connection with the athletic programs of the two
schools
The University of Georgia Athletic Association was incorporated in
Clark Superior Court on February 14 1928 as a nonprofit corporation
The Georgia Tech Athletic Association was incorporated in Fulton
Superior Court early in 1934 also as a nonprofit corporation The rea
son for the incorporation at Georgia Tech is best explained bv a
quotation from the minutes of the special meeting of the Tech Athletic
Board of February 27 1934
Doctor Brittain announced that this meeting was called
for discussion of the matters pertaining to the construction
of the gymnasium on Grant Field and reported that Marion
Smith had told him it was necessary for this Board to be
incorporated under the laws of Georgia in order to handle this
matter under the federal grant
It will be recalled that in 1934 the Regents contemplated borrowing
from the Federal Government through PWA 281700000 under a
combination loan and grant for the purpose of constructing buildings
on the campuses of Tech and Georgia It was contemplated that a
gymnasium would be constructed on each campus and leased to the
respective athletic associations at stipulated annual rentals To facili
tate these arrangements it was considered necessary that both athletic
associations be incorporated
lJSVS1861 thatGvernor Eueene Talmadge questioned the
tegahty of the loan and the matter was submitted to the Supreme
Court of Georgia for a decision State of GeorgiavsReaents of
the University System of Georgia 179 Ga 210 regents of
On page 212 of the decision the court outlines some of the pro
visions of the loan agreement Bonds were to be issued payable only607
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
out of certain funds Among these sources were the leases to the
athletic associations It was clearly recognized that both the associa
tions were separate corporate entities the following language being
used
c In the case of the University of Georgia bonds by
the gross annual rental payments of 15000 each to be made
by the University of Georgia Athletic Association and in the
case of the Georgia School of Technology bonds the gross
annual rental payments of 10000 each to be made by the
corporate successor to the Georgia Tech Athletic Associa
tion said rental payments to be made by the respective
athletic associations for the use of the gymnasium to be con
structed at the University of Georgia and at the Georgia
School of Technology
At page 218 of the decision the Supreme Court observes that the
Regents of the University System of Georgia is a distinct corporate
entity though controlled by a Board of Regents which is designated
as a department of the State Government As to the broad powers of
the corporation and the Board the Court says
It is further true that the corporation by and through the
Board of Regents exercises any power usually granted to
like corporations which is necessary to the usefulness of
the particular corporation and is not in conflict with the
laws of this State So long as the board does not exercise
its powers capriciously or arbitrarily or so as to thwart the
purpose of the legislation in establishing a system of uni
versity education the board itself must determine what is
necessary for the usefulness of the system and thus will gov
ern the University of Georgia and its several branches The
powers granted are broad and comprehensive and subject
to the exercise of a wise and proper discretion the regents
are untrammelled except by such restraints of law as are
directly expressed or necessarily implied The legislature
does not pretend to govern the system but has entrusted this
responsibility to the Board of Regents
At page 227 the Court again refers to the very broad powers of
the Regents in the following language
As noted above the legislature has granted general and
broad powers and these general grants will include any and
all acts reasonably necessary to execute the powers expressly
conferred
Under the powers granted it becomes necessary in this
case to look for limitations rather than for authority to do
specific acts There is no statute which prohibits such a
transaction nor is there any constitutional obstacle Limited
only by their proper discretion and by the constitution and608
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
law of this State they may exercise any power usually
granted to such corporation
The Supreme Court in this case by a full bench decision approved
the action of the Regents and the legality of the undertaking At
page 228 the opinion is concluded with these words
The record discloses no illegality with respect to any fea
ture of the loan agreement or in any of the undertakings
promised or proposed thereby
The case of StatevsRegents is therefore a specific authority
for the position that the athletic associations of the two schools in
question may be incorporated This was the situation in July of 1934
when the Supreme Court handed down its decision
It becomes important to consider briefly the Act of 1935 which
declared the Regents to be a governmental agency In that Act Code
of 1933 32140 it was specifically provided that the management
and control of the athletic affairs of the units of the University Sys
tem might be exercised directly or through such athletic associations
as the Board of Regents might authorize It is my opinion in the
light of the decision in StatevsRegents supra that the Act of
1935 did not for the first time authorize the incorporation of the
athletic associations but rather constituted specific legislative ap
proval of a policy already in existence
In the celebrated case of Allen Collector of Internal Revenuevs
Regents involving the right of the federal government to tax admis
sions to football games an excellent discussion of the effect of the
Act of 1935 appears at page 8 of the Regents brief This brief was
prepared by Attorney General M J Yeomans and Marion Smith
Special Assistant Attorney General At page 8 they said
We believe it apparent that this is merely a statement of
what already existed under the law of this State Indeed it
is apparent from the language of the Act that it is intended
to be in this respect declaratory of an existing status As
heretofore pointed out the Board of Regents had already
been declared to be a department of the State government of
Georgia Its members were necessarily public officers of the
State of Georgia and the title to the property while in a
body corporate under Georgia law was necessarily held for
the State of Georgia to which its ultimate ownership be
longed
Section 3 of the Act of 1935 relates to the method of han
dling fees and other revenue of the different institutions in
cluding proceeds of athletic contests and ends with the
statement that all such revenue is declared to be under the
control of the Board of Regents which control may be exer
cised directly or through such athletic associations or organi
zations as it may authorize provided such associations and
organizations remain always subject to the control of the
Board of Regents609
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
No change in the existing status was made by this pro
vision The control of the Board of Regents in the respect
indicated was plenary under previous laws and was not ques
tioned The provision last quoted however is important in
one respect namely as embodying a legislative approval of
the policy theretofore followed by the Board of Regents of
handling the management of athletic contests in some re
spects at least through the medium or agency of athletic
associations
When this case appeared in the United States Circuit Court of
Appeals for the Fifth Circuit 93 Fed 2 887 Judge Sibley wrote
the opinion At page 892 after observing that the details of the
athletic programs at Tech and Georgia are handled by athletic asso
ciations composed of faculty members and alumni incorporated to
facilitate such business transactions as the improvement of the
grounds and equipment Judge Sibley then observes that the Act of
1935 constitutes legislative approval of these arrangements in the
following language
The highest State governmental authority has thus rati
fied the use of the associations and the charge for admissions
to the games as proper functions of the University
In 1946 the legislative specifically repealed the Act of 1935 in its
entirety The repealing act provided that the matter should be
treated as if the Act of 1935 had never been enacted It would be my
opinion that the repeal of the Act of 1935 did not take away from
the Board the power and authority which they had prior to the Act
of 1935 Viewing the Act of 1935 as legislative approval of some
thing already approved by the Supreme Court of Georgia it follows
that it was lawful to incorporate the athletic associations prior to
1935 it was lawful to operate these associations as corporations
under the Act of 1935 and the repeal of the Act of 1935 does not
affect the legality of the arrangement The Supreme Court in State
vsRegents has held categorically that the corporation known as
Regents of the University System of Georgia may borrow money
and incur debts without violating the constitutional prohibition for
the reason that the debts of the Regents are not the debts of the
State It must follow that an incorporated athletic association under
the control and supervision of the Regents does not violate the con
stitution by incurring a debt for the very same reason that it is not
a debt of the State of Georgia
Under general corporate powers the incorporated athletic associa
tions have the right to borrow money Whether it is wise for a
bank to lend money to an incorporated athletic association knowing
that the credit of the state is not pledged thereby is a matter of busi
ness judgment In my opinion there is nothing violative of the
constitution or laws of the State of Georgia in such a transaction
Respectfully submitted
HAMILTON LOKEY
Deputy Assistant Attorney General
State of Georgia
610
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
In view of the various decisions of the courts cited in the fore
going letter this report will be submitted to the General Assembly
at their next meeting for them to determine whether or not laws
should be enacted specifically placing all agencies of the State under
all restrictions and limitations imposed by the State Constitution
and other general laws in such a manner that no function of a State
agency can ever be incorporated without a specific Act of the General
Assembly authorizing same and limiting its authority to the authority
given in the State Constitution
All known receipts for the period under review have been prop
erly accounted for and expenditures within limits of budget approvals
and supported by proper voucher except as noted
Appreciation is expressed to the officials and staff of the Associa
tion for the cooperation and assistance given the State Auditors
office during this examination and throughout the year611
UNIVERSITY SYSTEM
GEORGIA SCHOOL OF TECHNOLOGY
ATLANTA
612
UNIVERSITY SYSTEM OF GEORGIA
SCHOOL OF TECHNOLOGY ATLANTA
RECEIPTS 1947 1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units 31697435 80833439
Transfers from Public Trust Funds 16123776 19184622
Revenues Retained
Grants from U S Government 280000
Donations 11677936 8050002
Earnings Educational Services 336574796 123241616
Total income receipts395793943 231309679
NONINCOME
Public Trust Funds
Income from Investment 23933514 28823099
Gifts from Principal 1598934 275904
Investments 17369581 5348357
Transfers to College Income 16123776 19184622
Private Trust Accounts 149035637 77537665
Loans Payable 6639542
Total nonincome receipts175813890 99439945
CASH BALANCES JULY 1st
Budget Funds 10579146 30273895
Public Trust Funds 9757549 7317011
Private Trust Funds 5856337 6868526
Total cash balances 26193032 44459432
Totals 597800865 375209056UNIVERSITY SYSTEM OF GEORGIA
SCHOOL OF TECHNOLOGY ATLANTA
613
PAYMENTS
1947
EXPENSE
Personal Services211467432
Travel 3178940
Supplies Materials 56070082
Communication 1299807
Heat Light Power Water 8765910
Publications 1136336
Repairs 2287656
Rents 1893193
Insurance 3179651
Interest
Equipment 12831040
Miscellaneous 2452340
OUTLAYS
Equipment
Lands Improvements
Personal Services
Travel
Supplies Materials
Heat Light Power Water
Publications
Repairs
Insurance
4405647
3606112
44137
283386
382
15111
345411
21125
Contracts 14695966
Total outlay payments 23417277
NONCOST
Public Trust Funds
ExpenseObjects of Trust 80830
Investments 11673277
Private Trust Accounts 141164251
Loans Payable 6564793
Total noncost payments159483151
CASH BALANCES JUNE 30th
Budget Funds 71828632
Public Trust Funds 24781695
Private Trust Funds 13727723
Total cash balances110338050
Totals
1946
140540208
2038255
43554561
1272339
3826912
997088
1882110
1077278
214143
218501
16485936
3095716
Total expense payments304562387 215203047
42366174
42366174
12822200
78549854
74749
91446803
10579146
9757549
5856337
26193032
597800865 375209056614
UNIVERSITY SYSTEM OF GEORGIA
SCHOOL OF TECHNOLOGY ATLANTA
BALANCE SHEET
JUNE 30 1947
ASSETS
CURRENT BUDGET FUNDS
General
Cash on Deposit and on Hand 15668424
Returned Checks 78878
Accounts Receivable
Veterans Administration 16305555
Trustee Construction Fund 848350
U S Navy 1680000
Research 9928521
WGST 2146891
Miscellaneous 1 00000
Due from Endowment Fund 2307131
Restricted and Plant
Cash on Deposit
Auxiliary
Cash on Deposit 3092351
Cash on Deposit College Inn 2195395
AGENCY FUNDS
Cash on Deposit 13045580
Cash temporary investment U S Bonds 680000
LIABILITIES RESERVES SURPLUS
CURRENT BUDGET FUNDS
Accounts and Salaries Payable 14567217
Purchase Orders Outstanding 3442832
Reserves
Unearned Income 2568750
For Restricted purposes and outlay 48724224
Auxiliary Funds Surplus
Current Fund Surplus
AGENCY FUNDS
49063750
48724224
5287746
13725580
116801300
18010049
51292974
5287746
28484951
13725580
116801300
PUBLIC TRUST FUNDS
See Public Trust Funds Section
Plant Assets and consumable supplies inventories omittedI J
615
UNIVERSITY SYSTEM OF GEORGIA
SCHOOL OF TECHNOLOGY ATLANTA
SUMMARY
FINANCIAL CONDITIONBUDGET FUNDS
EDUCATIONAL AND GENERAL
The Georgia School of Technology Atlanta ended the fiscal year
on June 30 1947 with a surplus of 28484951 in its educational and
genera fund after providing necessary reserves to cover 18010049
in outstanding accounts and salaries payable and unliquidated pur
chase orders and 2568750 unearned income
AUXILIARY ENTERPRISES
Surplus available for operation of the auxiliary enterprises at the
School on June 30 1947 was 5287746 of which 3092351 was for
dormitories and dining halls and 2195395 for College Inn
RESTRICTED AND OUTLAY FUNDS
Scheduled in this report are 48724224 in special reserve funds
created out of general funds and donations covered by cash on de
posit for the special purposes mostly plant additions and repairs
A true restricted fund is a fund donated by outside agencies or
persons who designate the use thereof and in the future no fund
should be set aside as restricted unless arising in this way
REVENUE COLLECTIONS
Beginning with the previous fiscal year ended June 30 1946 all
earnings from fees rents and other sources for educational and gen
eral purposes were to be transmitted to the Regents of the Univer
sity Systems Central Office in Atlanta and allotments made by the
Regents to the branches with which to meet the respective units
operating costs However in the period under review separate acount
ing has not been made for revenue collections but shown in operating
accounts are transfers as follows
Transfer from Board of Regents 280541690
Less
Revenue Collections transmitted to Regents 234168490
Refund of 194546 Advance 16000000 250168490
Net transfer from Regents to
Georgia School of Technology 30373200616
UNIVERSITY SYSTEM OF GEORGIA
SCHOOL OF TECHNOLOGY ATLANTA
OPERATING ACCOUNTS
AVAILABLE INCOME
In the within report receipts and payment statement has not been
prepared to show separately educational and general funds and aux
iliary enterprises accounts
Total income receipts of the Georgia School of Technology for
current educational and general restricted and auxiliary enterprises
funds in the year ended June 30 1947 were 393645705 of which
30373200 was from the Board of Regents 1324235 Vocational
Funds from the State Department of Education 16123776 Endow
ment Income and 345824494 earnings donations and U S Gov
ernment Grants retained
Of the 345824494 revenue receipts retained 241070914 was
from tuition and student fees 18212522 from sales and services
9424138 from dormitory rents 47357709 from dining halls 158
49736 from College Inn 11677936 from donations and 2231539
from property rents U S Grants and other sources
OPERATING COSTS
From the 393645705 available income 304562387 was ex
pended for the current operating expenses of the School 23417277
for lands building permanent improvements and equipment and
6564793 to liquidate balance of loan assumed the previous year
and 59101248 remained on hand increasing the 10579146 cash on
hand at the beginning of the fiscal year to 69680394 on June 30
1947
Of this 69680394 remaining cash balance 15668424 is for edu
cational and general purposes 5287746 for the auxiliary enterprises
at the School and 48724224 is earmarked for restricted purposes
and plant additions and repairs the first lien on the cash on hand
being for liquidation of outstanding accounts and salaries payable
COMPARISON OF OPERATING COSTS
Expenditures for all activities the past year are compared with
costs the two previous years in the statement following617
UNIVERSITY SYSTEM OF GEORGIA
SCHOOL OF TECHNOLOGY ATLANTA
YEAR ENDED JUNE 30th
BY OBJECT
1947
1946
1945
EXPENSE
Personal Service211467432
Travel Expense 3178940
Supplies 56070082
Communication 1299807
Heat Light Water Power 8765910
Publications
Repairs
Rents
Insurance
Interest
1136336
2287656
1893193
3179651
Equipment 12831040
Miscellaneous 2452340
OUTLAY
Land and Buildings
Personal Service 3606112
Travel Expense 44137
Supplies 283386
Heat Light Power Water 382
Publications 15111
Repairs 345411
Insurance 21125
Contracts 14695966
Equipment 4405647
23417277
Total 327979664
140540208
2038255
43554561
1272339
3826912
997088
1882110
1077278
214143
218501
16485936
3095716
42366174
98298353
1222942
37018694
767368
3098252
316501
1329452
1539871
977814
5022849
1085032
304562387 215203047 150677128
31459613
10148817
42366174 41608430
57569221 192285558618
UNIVERSITY SYSTEM OF GEORGIA
SCHOOL OF TECHNOLOGY ATLANTA
BY ACTIVITY
Administration
Student Welfare
Instruction
Plant including Outlay
Surplus Equipment Expense
Organized Research
Library
Extension
Veterans Guidance
Rental Property No 7
Dormitories Housing
Naval Air Base and Lawson
Dining Hall
College Inn
YEAR ENDED JUNE 30th
1947 1946 1945
19321799 15317703 10278800
7089009 3100648 2077733
124587486 87506954 58136246
53557465 68615948 62526038
960556
23729301 12558370 9506102
5885449 7116806 3206873
13411557 5007445 1608610
6801465 5465663 1357739
926693
8196451 5436314 5062329
839639
51254137 41149239 34888588
11418657 6294131 3636500
327979664
No Employees on Payroll June 30
Average Enrollment Regular Term
1170
2 57569221
724
2451
192285558
439
1446
Since a large percentage of the enrollment for a portion of the
threeyear period covered in the above comparative statement was
made up of Navy students annual per capita cost has not been cal
culated
PUBLIC TRUST FUNDS
These are endowment Funds Student Loan Funds and a sinking
fund to replace Brown Dormitory total assets of which were 627
14520 as shown in detail on pages 2223 of this report
Endowment income available for the Georgia School of Technology
in the period under review was 16996064 of which 16123776 was
transferred to the Schools general fund in the fiscal year 578310
was used to liquidate excess transfer of 578310 made the previous
year and 293978 remained at June 30 1947 to be transferred to
the general fund in the next fiscal period
Included in endowment income is the amount of 14768202 from
Radio Station WGST the operations of which station are reported
under separate cover619
UNIVERSITY SYSTEM OF GEORGIA
SCHOOL OF TECHNOLOGY ATLANTA
PRIVATE TRUST AND AGENCY FUNDS
These are deposits by students and others which the School holds
as custodian and on June 30 1947 amounted to 13725580
GENERAL
Under separate covers will be found the audits of the Georgia Tech
Athletic Association and of the Construction Fund of the Trustees and
Regents for the Georgia School of Technology arising from the pro
ceeds of the issuance and sale of 375000000 Serial Revenue Bonds
of 1946 for construction of dormitories and apartments at Tech Also
in memorandum on this report is the summary of an account re
lated to the School the Georgia Tech Research Institute from re
stricted income for research by the Engineering Experiment Station
of the Georgia School of Technology
Personnel cards showing the amount of personal services were not
in agreement with the control but the Comptroller states that ma
chine payroll accounting will be installed beginning with the present
fiscal year and cards accurately posted
Departmental ledger was installed last year but was not accurate
and was not used in the summarization given in this report In dis
tribution of income and expenditures by fundsGeneral Auxiliary
Enterprises Restricted and Plantthe object of expenditure should
be shown in all cases both in registers and departmental ledger sheets
Proper coding and classification is important
As stated previously the setting up of a number of socalled re
stricted funds simply for the purpose of separately budgeting alloca
tions of the current general fund for the holding of expenditures
within the budget is not a proper accounting procedure in State ac
counting Restricted funds as the term especially applies to State
supported colleges and schools are those funds arising from dona
tions by outside parties for a specified purpose or use
The Board of Regents has approved and installed a system of
books accounts and reports for the financial transactions of the
School a system which in their opinion meets their requirements
and will with an addition or two meet the requirements as suggested
by the Department of Audits One is a cash book of receipts and pay
ments with payments classified by object of expenditure and by620
UNIVERSITY SYSTEM OF GEORGIA
SCHOOL OP TECHNOLOGY ATLANTA
designation of expense or outlay and the other the prenumbered
original and duplicate receipt
Receipts and disbursements for the period under review were prop
erly accounted for with exceptions noted and were within the limits
of approved budgets and State law
Bonds of the Comptroller and of the cashiers and accountants in
the office were in force filed in the office of the Board of Regents
In this audit examiners were given every facility of the office and
received the assistance and cooperation of the fiscal officers and staff
of the Georgia School of Technology and the Board of Regents to
whom thanks are expressed
ANALYSIS OF RECEIPTS
YEAR ENDED JUNE 30 1947
TRANSFER FROM STATE DEPARTMENTS
Board of Regents of the University System
To Georgia School of Technology280541690
Refund of Advance 19451946 16000000
Revenue Collections remitted to Regents234168490
Allocated by budget to or for
Buildings alteration Naval Air Station 2120000
Garage and Warehouse Buildings Tech 2400000
Buildings FWA Georgia Tech 6500000
Business Office Machines 700000
Water mains Tech Campus 300000
Special and rare equipment 2050000
Rehabilitation Buildings Improvements 25000000
Current General Fund 8696800
30373200
30373200
Current general fund had a large surplus and anticipating this
transferred 25000000 to a restricted fund for rehabilitating
buildings and making improvements
State Department of Education
Vocational Funds
Federal 440654
State 883581
Total Transfers from State Departments
1324235
31697435621
UNIVERSITY SYSTEM OF GEORGIA
SCHOOL OF TECHNOLOGY ATLANTA
EARNINGS RETAINED
Students Fees Educational and General Fund Tui
tion Matriculation Summer School Other Fees
Veterans Administration for 194546 Account 32134159
Veterans Administration for of charges Est 46305547
Less for Books Supplies to College Inn 5000000
NonResident Tuition from Veterans Adminis
tration and others 194647 94422538
Less for Books and Supplies to College Inn 11816560
Matriculation 54405796
Summer School 20975689
Veterans Guidance 5287110
Health and Library 4234078
Refunds 185861
Other Student Fees 243510
Refunds 45798
Other Student Fees 194546 92646
OtherMiscellaneous Overage 18060
Insurance Recovery Restricted Fund
Fire Loss
Room Rents Dormitories etc Auxiliary Fund
Gross Rents12798252
Refunds 2227570
Sales and Services Educational and General
Sales Materials 470852
Engineering Experiment Station Income
Research 17733702
Wellhouse Fund for Research 7968
Rents
Property Houses Restricted Fund 2403185
Rents or interest to Public Trust Fund 94200
241070914
18212522
2308985
314100
10570682
To Public Trust Funds Rents or Interest
Brown Sinking Fund
Julius Brown Endowment
ForresterMcRaeRankin
Guggenheim Aero Fund
E O Batson Fund
Brown Sinking Fund
Scholarship Loan Fund
75000
425000
4255
500336
17766
28097
96090
9424138622
UNIVERSITY SYSTEM OF GEORGIA
SCHOOL OF TECHNOLOGY ATLANTA
Meals Auxiliary Fund
Gross
47431411
Refunds 73702
Miscellaneous
Collections for Trust Fund to be adjusted Educa
tional and General 850
Excess Returned Cks charged over collected 78878
For Uniforms to be adjusted Auxiliary Fund 1800
Overage 1187
Undetermined Charges 36505
College Inn Auxiliary Account
Earnings Sales less cost of sales Cash Basis
Total Earnings
U S Grants Planning Advance FWA 9P28
Donations
National Safety Council Ed Gen Fund 800000
Textile Education Foundation Ed Gen Fund 1250000
General Education Board Rare Equipment
Ed Gen Fund 1997785
City of Atlanta Restricted Fund 2500000
County of Fulton Restricted Fund 2500000
General Education Board books Restricted Fund 2500000
General Education Board Equipment
Restricted Fund 1 30151
Endowment Income
ForresterMcRaeRankin 4961
Julius Brown Endowment n 96916
Daniel Guggenheim Aero 600382
Josephine M Cloudman 268500
Broadus E Willingham Sr 1528
WGST Radio Broadcasting Station 14768202
WGST Radio Broadcasting Station 742012
E O Batson Scholarship contra 25299
47357709
111546
15849736
334426558
Research Bldg Plans Advance returned to U S 280000
11677936
16123776623
UNIVERSITY SYSTEM OF GEORGIA
SCHOOL OF TECHNOLOGY ATLANTA
DETAIL OF RENT RECEIPTS
YEAR ENDED JUNE 30 1947
PROPERTY PURCHASED BY TRUST ENDOWMENT FUNDSRENTS
17 Houses renting at 5000 each per month
836 Cherry Street 5Jnn
846 Cherry Street
850 Cherry Street
Total
Past due 63047 1 mo 889 Plum St
Past due 63047 3 mos 850 Cherry St
The rents from the above after maintenance and
repair charges are due to the Trust Funds in
accordance with arrangement that interest at a
certain percent be paid on the investment and
the balance of the rent income to liquidate the
investment
PROPERTY OWNED BY COLLEGERENTS
60000
40000
856 Cherry Street 60000
866 Cherry Street 53940
870 Cherry Street 57797
876 Cherry Street 54500
880 Cherry Street 60000
886 Cherry Street 60000
906 Cherry Street 60000
835 Plum Street 60000
875 Plum Street 57500
879 Plum Street 60000
885 Plum Street 60000
889 Plum Street 55000
899 Plum Street 60000
905 Plum Street 60000
973737
8000
600
25000
274 Ponce de Leon Ave
278 Ponce de Leon Ave
287 Ponce de Leon Ave
681 Plum Street 16800
719 Cherry Street 8400
713 Cherry Street
704 Cherry Street
708 Cherry Street
712 Cherry Street
718 Cherry Street
734 Cherry Street
259 Fifth Street 61200
260 Fifth Street 44000
20000
31350
22500
22500
48000624
UNIVERSITY SYSTEM OF GEORGIA
SCHOOL OF TECHNOLOGY ATLANTA
269 Fifth Street
276 Fifth Street
286 Fifth Street
296 Fifth Street
311 Fifth Street
153 Fourth Street
167 Fourth Street
312 Fourth Street sold
313 Fourth Street
316 Fourth Street
317 Fourth Street
322 Fourth Street
323 Fourth Street
889 Atlantic Drive
Third and Hemphill
268 Ponce de Leon Ave
714 Techwood
792 Techwood
643 Hemphill
661 Plum Street
665 Plum Street
294 Tenth Street
264 Tenth Street sold
Hemphill Ave Gen Adv Co
Barber Shop
Miscellaneous
Total Rents
55200
48000
42000
54000
55200
52000
55000
71200
49200
26350
42000
31350
48000
15000
91200
39415
20000
78000
39600
30000
30000
6300
16500
2333
7000
3500
1429448
2403185Vm
625
UNIVERSITY SYSTEM
TECH ATHLETIC ASSOCIATION
MM626
UNIVERSITY SYSTEM OF GEORGIA
TECH ATHLETIC ASSOCIATION ATLANTA
RECEIPTS
INCOME FROM STATE REVENUE
ALLOTMENTS
Revenues Retained
Earnings Education Services
Donations
1947
42277497
1500000
Total Income Receiptsjp 437 77497
NONINCOME
Private Trust Accounts 286 28
Loans Payable
CASH BALANCES JULY 1st
Budget Funds 24466426
Totals 68272551
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
13752248
4517820
3675758
566126
182352
553611
fepalrs 307807
Insurance
Equipment
Miscellaneous
186597
680805
2221844
Athletic Scholarships gj 3 gg
Total Expense Payments 34761354
OUTLAYS
Lands Improvements
Personal Services
Supplies Materials
Insurance
Contracts
Equipment
NONCOST
Private Trust Accounts
Loans Payable
904273
1094028
146
27961164
75330
28628
2000000
CASH BALANCES JUNE 30th
Budget Funds
1447628
1946
32742841
32742841
2000000
23820885
58563726
11680921
2685727
2633291
474663
198194
985431
245705
113543
569255
1725959
5376458
26689147
1162255
6245898
24466426
Totals
includes temporary investment in U S Bonds
68272551 58563726
22500000mWi
UNIVERSITY SYSTEM OF GEORGIA
TECH ATHLETIC ASSOCIATION ATLANTA
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
CASH
On Deposit in Banks 320115
In Office 75000
Deposit with Ga Tech Athletic School Fund 1052563
LIABILITIES RESERVES SURPLUS
627
1447678
CONTRACTS TO MATURE NEW WEST STANDS
J A Jones Construction Co See below
33363052
SURPLUSDEFICIT
General Fund Cash
General Fund Contract
Concessions
Programs
258870
183466
Scholarships 1052563
47221
33363052
1494899
1447678

PLANT ACCOUNT 126140896 Not included in above Balance Sheet
CONTRACTNEW WEST STANDS
J A Jones Construction Co
Original Contract 57900000
Added by change certificates No 15 241224
58141224
Paid in year ended 63047 24778172
Balance to be liquidated from future years in
come This liability will be increased by change
certificates or reduced on settlement by contin
gent savings item in the contract 33363052628
UNIVERSITY SYSTEM OF GEORGIA
TECH ATHLETIC ASSOCIATION ATLANTA
SUMMARY
FINANCIAL CONDITION
The Georgia Tech Athletic Association ended the fiscal year on June
30 1947 with a deficit of 33410273 as compared with a general
fund surplus for operations and outlay of 214145 40 at June 30
1946
Assets on June 30 1947 consisted of 1447678 cash on hand and
on deposit The deficit was brought about by construction contract
for erecting west stands at Grant Field On this contract funds esti
mated to complete the stands which was in progress June 30 1946
was 33363052 to be financed from future years income
AVAILABLE INCOME
The Associations income for the year under review was 43777497
of which 34072641 was income from football admissions 128068
from other sports 4519935 from student fees 128000 from 1945
46 U S Navy Physical Training Program 646500 from interest
earned on temporary investments 2782353 from radio programs
and other concessions and donation of 1500000 from AdairOldknow
fund for scholarships
These receipts are compared with previous years income as follows
YEAR ENDED JUNE 30th
INCOME 1947 1946 1945
FootbaI1 34072641 26561191 222 794 63
Other Sports 128068 505285 822 50
Student Fees 4519935 924302 5 882 48
U S Army and Navy 128000 1472800 30589 19
Concessions and Other 2782353 3279263 29118 28
Donations 1500000
Interest Earned 646500
43777497 32742841 28920708
OPERATING COSTS AND OUTLAY
From the 43777497 income plus 22500000 temporary invest
ments U S Bonds cashed 34761354 was expended for opera
tions 30034941 for capital outlay scheduled in the report 20629
UNIVERSITY SYSTEM OF GEORGIA
TECH ATHLETIC ASSOCIATION ATLANTA
00000 loan was liquidated reducing the 1966426 cash balance at
the beginning of the year to 1447628 at June 30 1947
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the state
ment following
YEAR ENDED JUNE 30th
EXPENDITURES 1947 1946 1945
Personal Services 13752248 11680921 10202018
Travel Expense 4517820 2685727 4089780
Supplies Materials 3675758 2633291 2309463
Communication Services 566126 474663 246503
Heat Light Power and Water 182352 198194 171378
Printing Publicity 553611 985431 783088
Repairs 307807 245705 371123
Insurance Bonding 186597 113543 111160
Equipment 680805 569255 179598
Athletic Scholarships 8116386 5376458 1726793
Miscellaneous 2221844 1725959 526202
Total Expense34761354 26689147 20717106
Outlay
Lands and Improvements 29959611 7408153 1346309
Equipment 75330 442100
Total Cost Payments 64796295 34097300 22505515
Number of Regular Employees at June 30th 45 32 23
It is noted that this report shows that the Georgia Tech Athletic
Association has entered into contracts for construction of physical
improvements which are in excess of funds available thus creating
a deficit of 33410273 at June 30 1947 The General Law that ap
plies to State Agencies is that any debts created in excess of avail
able funds are illegal operations therefore under the date of October
29 1947 a communication was addressed to Dr Raymond R Paty
Chancellor of the University System which stated as follows
In view of these circumstances please cite me the authority of
law where a function of any of the State schools or any activity of
a stateowned school is allowed to be incorporated thus placing it in
a position of being above the legal restrictions applying to all other630
UNIVERSITY SYSTEM OF GEORGIA
TECH ATHLETIC ASSOCIATION ATLANTA
State agencies with reference to the expenditures of funds or the
creation of a debt
The replies to this inquiry for citation of legal authority for the
Athletic Associations to create debts were as follows
November 3 1947
Mr B E Thrasher Jr
Office of State Auditor
State Capitol
Atlanta 3 Georgia
My dear Mr Thrasher
Thank you for your letter of October 29 1947 requesting that I
cite the authority or law whereby a function of any of the state
schools or any activity of a stateowned school is allowed to be in
corporated
You will find in the Georgia Laws of 1935 page 173 section 3 a
provision authorizing athletic activities to be conducted through an
association It is my understanding that in accordance with this
authorization the athletic associations at the University of Georgia
and the Georgia School of Technology function as corporations and
from time to time obtain loans to finance their activities
I appreciate your writing me about these matters I also appreciate
your attitude in making inquiry of this office for information We
shall at all times be delighted to furnish you to the best of our abilitv
any information you may desire
Yours very truly
RAYMOND R PATY
Chancellor
November 4 1947
Hon Raymond R Paty Chancellor
Regents of the University System of Georgia
20 Ivy Street S E
Atlanta Georgia
Dear Dr Paty
This is to acknowledge receipt of your letter in answer to mv
KV iy0U Clte e aority of law whereby any function of
the State schools or activity of a Stateowned school is allowed to be
incorporated and to borrow funds which is in violation of the StateRB
631
UNIVERSITY SYSTEM OF GEORGIA
TECH ATHLETIC ASSOCIATION ATLANTA
Constitution of other State Agencies This request had specific refer
ence to the Athletic Association
In your citation you stated as follows
You will find in the Georgia Laws of 1935 page 173 section 3 a
provision authorizing athletic activities to be conducted through an
association It is my understanding that in accordance with this
authorization the athletic associations at the University of Georgia
and the Georgia School of Technology function as corporations and
from time to time obtain loans to finance their activities
It is with regrets that it is necessary for me to advise you that this
citation is not sufficient authority as the entire Act which you cited
as the authority was repealed in its entirety by Act of February 1
1946 To make it explicit that the entire Act was repealed the last
few words of the last section stated as if said Act Act of the Gen
eral Assembly approved February 14 1935 Law of 1935 Page 172
has never been enacted
The repeal of the 1935 Act would also appear to eliminate the
authority of the State Auditor to audit the accounts of the University
System However upon referring to Chapter 4018 of the Code you
will find that the general authority of the State Auditor still covers
the authorization to audit the accounts
Inasmuch as the citation given by you has been repealed it is
absolutely necessary that you make further inquiry into the matter
and refer me to a citation which is now in force and effect
With best wishes I am
Sincerely yours
B E THRASHER JR
State Auditor
December 3 1947
Mr B E Thrasher Jr
State Auditor
State Capitol
Atlanta 3 Georgia
Dear Mr Thrasher
You have asked for an opinion relative to the authority of law
whereby any function of the State Schools or any activity of a State
owned school is allowed to be incorporated and to borrow funds I
understand that this request is made specifically in reference to the
Athletic Associations at Tech and Georgia both of which are incor
porated632
UNIVERSITY SYSTEM OF GEORGIA
TECH ATHLETIC ASSOCIATION ATLANTA
Before answering your inquiry it would appear appropriate to
consider the history of these associations Athletic associations have
been m existence at both institutions for many years handling the
many details in connection with the athletic programs of the two
schools
The University of Georgia Athletic Association was incorporated in
Clark Superior Court on February 14 1928 as a nonprofit corpora
tion
The Georgia Tech Athletic Association was incorporated in Fulton
Superior Court early in 1934 also as a nonprofit corporation The
reason for the incorporation at Georgia Tech is best explained by a
quotation from the minutes of the special meeting of the Tech Athletic
Board of February 27 1934
Doctor Brittain announced that this meeting was called
for discussion of the matters pertaining to the construction
of the gymnasium on Grant Field and reported that Marion
Smith had told him it was necessary for this Board to be
incorporated under the laws of Georgia in order to handle
this matter under federal grant
It will be recalled that in 1934 the Regents contemplated borrowing
from the Federal Government through PWA 281700000 under a
combination loan and grant for the purpose of constructing build
ings on the campuses of Tech and Georgia It was contemplated that
a gymnasium would be constructed on each campus and leased to
the respective athletic associations at stipulated annual rentals To
facilitate these arrangements it was considered necessary that both
athletic associations be incorporated
You will recall that Governor Eugene Talmadge questioned the
legality of the loan and the matter was submitted to the Supreme
Court of Georgia for a decision State of GeorgiavsRegents of
the University System of Georgia 179 Ga 210
On page 212 of the decision the court outlines some of the pro
visions of the loan agreement Bonds were to be issued payable only
out of certain funds Among these sources were the leases to the
athletic associations It was clearly recognized that both the associa
tions were separate corporate entities the following language being
c In the case of the University of Georgia bonds by the
gross annual rental payments of 15000 each to be made by
the University of Georgia Athletic Association and in the
case of the Georgia School of Technology bonds the gross
annual rental payments of 10000 each to be made by the
corporate successor to the Georgia Tech Athletic Associa
tion said rental payments to be made by the respective
Athletic associations for the use of the gymnasia to be con633
UNIVERSITY SYSTEM OF GEORGIA
TECH ATHLETIC ASSOCIATION ATLANTA
structed at the University of Georgia and at the Georgia
School of Technology
At page 218 of the decision the Supreme Court observes that the
Regents of the University System of Georgia is a distinct corporate
entity though controlled by a Board of Regents which is designated
as a department of the State Government As to the broad powers
of the corporation and the Board the Court says
It is further true that the corporation by and through
the Board of Regents exercises any power usually granted
to like corporations which is necessary to the usefulness
of the particular corporation and is not in conflict with the
laws of this State So long as the board does not exercise its
powers capriciously or arbitrarily or so as to thwart the
purposes of the legislature in establishing a system of uni
versity education the board itself must determine what is
necessary for the usefulness of the system and thus will
govern the University of Georgia and its several branches
The powers granted are broad and comprehensive and sub
ject to the exercise of a wise and proper discretion the
regents are untrammelled except by such restraints of law as
are directly expressed or necessarily implied The legisla
ture does not pretend to govern the system but has en
trusted this responsibility to the Board of Regents
At page 227 the Court again refers to the very broad powers of
the Regents in the following language
As noted above the legislature has granted general and
broad powers and these general grants will include any and
all acts reasonably necessary to execute the powers expressly
conferred
Under the powers granted it becomes necessary in this
case to look for limitations rather than for authority to do
specific acts There is no statute which prohibits such a
transaction nor is there any constitutional obstacle Limited
only by their proper discretion and by the constitution and
law of this State they may exercise any power usually
granted to such corporation
The Supreme Court in this case by a full bench decision approved
the action of the Regents and the legality of the undertaking At
page 228 the opinion is concluded with these words
The record discloses no illegality with respect to any fea
ture of the loan agreement or in any of the undertakings
promised or proposed thereby
The case of StatevsRegents is therefore a specific authority
for the position that the athletic associations of the two schools in634
UNIVERSITY SYSTEM OF GEORGIA
TECH ATHLETIC ASSOCIATION ATLANTA
questions may be incorporated This was the situation in July of
1934 when the Supreme Court handed down its decision
It becomes important to consider briefly the Act of 1935 which
declared the Regents to be a governmental agency In that Act
Code of 1933 32140 it was specifically provided that the man
agement and control of the athletic affairs of the units of the Uni
versity System might be exercised directly or through such athletic
associations as the Board of Regents might authorize It is my
opinion in the light of the decision in StatevsRegents supra that
the Act of 1935 did not for the first time authorize the incorporation
of the athletic associations but rather constituted specific legisla
tive approval of a policy already in existence
In the celebrated case of Allen Collector of Internal Revenue
vsRegents involving the right of the federal government to tax
admissions to football games an excellent discussion of the effect
of the Act of 1935 appears at page 8 of the Regents brief This brief
was prepared by Attorney General M J Yeomans and Marion Smith
Special Assistant Attorney General At page 8 they said
We believe it apparent that this is merely a statement of
what already existed under the law of this State Indeed it
is apparent from the language of the act that it is intended
to be in this respect declaratory of an existing status As
heretofore pointed out the Board of Regents had already
been declared to be a department of the State government
of Georgia Its members were necessarily public officers of
the State of Georgia and the title to the property while
in a body corporate under Georgia law was necessarily
held for the State of Georgia to which its ultimate owner
ship belonged
Section 3 of the Act of 1935 relates to the method of
handling fees and other revenue of the different institutions
including proceeds of athletic contests and ends with the
statement that all such revenue is declared to be under the
control of the Board of Regents which control may be exer
cised directly or through such athletic associations or organi
zations as it may authorize provided such associations and
organizations remain always subject to the control of the
Board of Regents
No change in the existing status was made by this pro
vision The control of the Board of Regents in the respect
indicated was plenary under previous laws and was not ques
tioned The provision last quoted however is important in
one respect namely as embodying a legislative approval of
the policy theretofore followed by the Board of Regents of
handling the management of athletic contests in some re
spects at least through the medium or agency of athletic
associations635
UNIVERSITY SYSTEM OF GEORGIA
TECH ATHLETIC ASSOCIATION ATLANTA
When this case appeared in the United States Circuit Court of
Appeals for the Fifth Circuit 93 Fed 2 887 Judge Sibley wrote
the opinion At page 892 after observing that the details of the
athletic programs at Tech and Georgia are handled by athletic asso
ciations composed of faculty members and alumni incorporated to
facilitate such business transactions as the improvement of the
grounds and equipment Judge Sibley then observes that the Act of
1935 constitutes legislative approval of these arrangements in the
following language
The highest State governmental authority has thus rati
fied the use of the associations and the charge for admissions
to the games as proper functions of the University
In 1946 the legislature specifically repealed the Act of 1935 in its
entirety The repealing Act provided that the matter should be
treated as if the Act of 1935 has never been enacted It would be
my opinion that the repeal of the Act of 1935 did not take away
from the Board the power and authority which they had prior to the
Act of 1935 Viewing the Act of 1935 as legislative approval of some
thing already approved by the Supreme Court of Georgia it follows
that it was lawful to incorporate the athletic associations as cor
porations under the Act of 1935 and the repeal of the Act of 1935
does not affect the legality of the arrangement The Supreme Court
in StatevsRegents has held categorically that the corporation
known as Regents of the University System of Georgia may borrow
money and incur debts without violating the constitutional prohibi
tion for the reason that the debts of the Regents are not the debts
of the State It must follow that an incorporated athletic association
under the control and supervision of the Regents does not violate the
constitution by incurring a debt for the very same reason that it is
not a debt of the State of Georgia
Under the general corporate powers the incorporated athletic asso
ciations have the right to borrow money Whether it is wise for a
bank to lend money to an incorporated athletic association knowing
that the credit of the state is not pledged thereby is a matter of
business judgment In my opinion there is nothing violative of the
constitution or laws of the State of Georgia in such a transaction
Respectfully submitted
HAMILTON LOKEY
Deputy Assistant Attorney General
State of Georgia
In view of the various decisions of the courts cited in the fore
going letter this report will be submitted to the General Assembly at
their next meeting for them to determine whether or not laws should
be enacted specifically placing all agencies of the State under all636
UNIVERSITY SYSTEM OF GEORGIA
TECH ATHLETIC ASSOCIATION ATLANTA
restrictions and limitations imposed by the State Constitution and
other general laws in such a manner that no function of a State
agency can ever be incorporated without a specific act of the Gen
eral Assembly authorizing same and limiting its authority to the
authority given in the State Constitution
All known receipts for the period under review have been prop
erly accounted for and expenditures within limits of budget ap
provals and supported by proper voucher except as noted
Appreciation is expressed to the officials and staff of the Associa
tion for the cooperation and assistance given the State Auditors office
during this examination and throughout the yearF
637
UNIVERSITY SYSTEM
GEORGIA SCHOOL OF TECHNOLOGY
REVENUE BONDS BUILDING FUND638
UNIVERSITY SYSTEM OF GEORGIA
SCHOOL OF TECHNOLOGY REVENUE BOND BUILDING FUND
RECEIPTS
NONINCOME
Sale of Bonds 22 y2 par
CASH BALANCE JULY 1st
Budget Funds
1947
375000000
1946
375000000
PAYMENTS
EXPENSE
Personal Services
Supplies
Interest
Total Expense Payments
OUTLAYS
1000000
662270
5445569
7107839
Lands Buildings
Personal Services 16871663
212195759
Contracts
Equipment
4744541
Total Outlay Payments233811963
CASH BALANCE JUNE 30th
Budget Funds 134080198
375000000
Includes temporary investment in U S Bonds 131009846639
UNIVERSITY SYSTEM OF GEORGIA
SCHOOL OF TECHNOLOGY REVENUE BOND BUILDING FUND
BALANCE SHEET
CURRENT CONSTRUCTION FUND
JUNE 30 1947
ASSETS
Cash in Bank and Temporary Investments 134080198
Series B Bonds for issuance 25000000
159080198
COMMITMENTS
To complete construction and pay interest during construction 159080198640
UNIVERSITY SYSTEM OF GEORGIA
SCHOOL OF TECHNOLOGY REVENUE BOND BUILDING FUND
SUMMARY
The Regents of the University System of Georgia by resolution
authorized and issued bonds known as
Georgia School of Technology Serial Revenue Bonds
Series A dated May 1 1946375000000
which have been sold and
Georgia School of Technology 24 Term Revenue Bonds
Series B dated May 1 1946 25000000
which have not been sold at the date of this examination
The bonds were issued for the purpose of constructing and furnish
ing and equipping certain dormitories and apartment buildings at
Georgia School of Technology and the statement of Receipts and Dis
bursements herein shows the results to June 30 1947 at which date
the projects were not completed for occupancy
Trust indenture entered into between the Regents and the Trustees
provides and the bonds recite that to secure payment of bonds and
interest the net revenues of the completed dormitories and apart
ments and net revenue from the Howell and Harrison dormitories
are pledged
Other accounts to be set up after construction are
Facilities Revenue Fund
Facilities Sinking Fund
Facilities Building Reserve Fund
as described in the Trust Indenture
The bonds under a Supreme Court decision do not constitute an
indebtedness by or on behalf of the State of Georgia
The Construction Fund herein reviewed bore the expenses of
issuance and the interest on bonds during construction amounting to
8448165 and the expenditures for the projects buildings improve
ments and equipment which were 233811963 to June 30 1947 as
shown in the Statement
There remained at June 30 1947 134080198 in the Construction
Fund641
UNIVERSITY SYSTEM OF GEORGIA
SCHOOL OF TECHNOLOGY REVENUE BOND BUILDING FUND
Commitments on uncompleted construction retained percentages
and other liabilities have not been stated in the balance sheet as
the projects are soon to be completed and a final statement compiled
by the Trustee It is expected that the Series B bonds will be
sold amounting to 25000000 with which to complete construction
of the projects
No funds of the Georgia School of Technology received from sources
other than the income of these specific projects can legally be ex
pended for the maintenance upkeep payment of principal and inter
est of the debt in connection with these specific projects643
UNIVERSITY SYSTEM
EVENING SCHOOL AND JUNIOR COLLEGE
ATLANTA644
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
1947
9956688
50396700
Total income receipts
NONINCOME
Private Trust Accounts
460432
CASH BALANCES JULY 1st
Budget Funds 1962381
Totals 62776201
PAYMENTS
EXPENSE
Personal Services 27046370
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
80469
3310582
309429
758058
503836
582958
243419
240434
Equipment 1480009
Miscellaneous
158689
Total expense payments 34714253
OUTLAY
Lands Buildings
Contracts
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
14928731
312784
Budget Funds 12672785
Private Trust Accounts 1 47648
1946
12877249
15609383
60353388 28486632
Totals
689142
29175774
13316135
85237
1960834
300341
1052336
208597
787323
1018167
245152
597694
285755
19860571
7352822
1962381
62776201 29175774B
645
UNIVERSITY SYSTEM OF GEORGIA
EVENING SCHOOL AND JUNIOR COLLEGE ATLANTA
BALANCE SHEET
JUNE 30 1947
ASSETS
CASH ASSETS
Available Cash
Education and General Fund 10409570
Auxiliary Enterprises Accounts 2264495
Revenue Collections 1280
Trust Funds 147648
Accounts Receivable
U S Government
Veterans Tuition 15965000
Books and Supplies furnished Veterans 2197126
Rents for month of June Ivy St Bldg 52201
Old AccountsIvy Street Garage 11634
LIABILITIES
CASH LIABILITIES
Accounts PayableAuxiliary Enterprises
RESERVE
For Purchase Orders Outstanding
335400
Contracts Negotiated Gym Building 3107319
For Improvements to Ivy Street Building 2475000
For Purchase of Real Estate 1000000
For Balance on 24 Ivy Street Building 17561250
Unearned Income 547766
Revenue Collections 1280
Trust Funds 147648
12820433
18225961
31046394
1303460
25173103
SURPLUS
Education and General
Auxiliary Enterprises
1347835
3221996
4569831
31046394
Note Book Store Inventory of 2726880 not included in the above statement
900000 of Building Rental Fund was transferred to Book Store Account
to be returned when funds due for books sold to veterans are received646
UNIVERSITY SYSTEM OF GEORGIA
EVENING SCHOOL AND JUNIOR COLLEGE ATLANTA
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The University System Center Evening School and Junior College
in Atlanta ended the fiscal year on June 30 1947 with a surplus of
1347835 in its educational and general fund after providing re
serves of 335400 for outstanding purchase orders 3107319 for
completion of Gym building contract 2475000 for improvements to
Ivy Street Building 1000000 for purchase of real estate 547766
unearned income and 17561250 for balance due Trust Funds for
purchase of Ivy Street Building
Assets on this date consisted of 10409570 cash on hand and in
bank and accounts receivable of 15965000 due from the U S
Veterans Administration
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary
enterprises at the College on June 30 1947 was 3221996 and pro
viding reserve of 1303460 to cover outstanding accounts payable
Assets on this date consisted of 2264495 cash on hand and in
bank 2197126 due from the U S Government for veterans books
and supplies and 63935 other accounts receivable
REVENUE COLLECTIONS
Revenue collections in the fiscal year ended June 30 1947 were
40316773 in tuition 465293 fees 4500000 from sale of build
ing at 223 Walton Street and 273891 from sales and rents making
total collections of 45560457
Petty Cash fund of 10000 was closed as of June 30 1947 but
through error was deposited in the Revenue Collection Account cor
rection of which should be made in the next fiscal period by transfer
of 10000 from Revenue Collection Account to the Educational and
General Fund Account
Revenue collections transmitted to the Regents office in the period
under review amounted to 45561737 and 8720 cash remained on
hand with the 10000 due Educational and General Fund as referred
to leaving a net overdraft in the account on June 30 1947 of 1280647
UNIVERSITY SYSTEM OF GEORGIA
EVENING SCHOOL AND JUNIOR COLLEGE ATLANTA
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME
Income with which to meet the years educational and general
operating expenses in the fiscal year ended June 30 1947 amounted to
61469336 of which 56318425 was provided by allotment made to
the College by the Regents 5146411 from the U S Government for
GIs tuition for 194556 term and 4500 fire insurance claim
OPERATING COSTS
From the 61469336 available income 33822794 was expended
for the educational and general operating expenses 18817599 was
paid for lands buildings and permanent improvements and 8828943
remained on hand increasing the 1580627 cash balance held at the
beginning of the fiscal year to 10409570 on June 30 1947
This remaining cash balance represents funds which have been
provided in excess of obligations incurred and will be available for
expenditure subject to budget approvals in the next fiscal period
Outlay payments for lands building and permanent improvements
amounting to 18817599 for the year consist of 1461486 for land
purchased 11680450 paid to the Trustees of Trust Funds invested
in 24 Ivy Street Building as part of purchase price of this building
and 5675663 for remodeling the Ivy Street Building
OPERATING ACCOUNTS
AVAILABLE INCOME
AUXILIARY ENTERPRISES
Income from Ivy Street Building and Parking Lot rentals in the
year ended June 30 1947 was 5177780 of which 1346336 was
paid to the Trustees of the Trust Funds invested in the building as
part of rental income from 24 Ivy Street Building leaving net income
from this source of 3831444 Net income of the bookstore for the
year was 335153 and miscellaneous sales produced 18735 which
with the 3831444 from rentals made a total of 4185332 from
which 800000 was transferred to the Regents leaving net income
available for operation of the auxiliary enterprises 3385332
OPERATING COSTS
From the 3385332 available income 891459 was expended for
the current operating expense of the auxiliary enterprises 611132648
UNIVERSITY SYSTEM OF GEORGIA
EVENING SCHOOL AND JUNIOR COLLEGE ATLANTA
was paid on the cost of remodeling the Ivy Street Building and 18
82741 remained on hand increasing the 381754 cash balance held
at the beginning of the fiscal year to 2264495 on June 30 1947
and this amount will be available for expenditure in the next fiscal
period subject to budget approvals after providing for liquidation
of 1303460 in 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 YEAR ENDED JUNE 30th
EDUCATIONAL AND GENERAL 1947 1946 1945
Administration 6616200 4298726 2603533
Plant 24017206 17915891 1146420
Library 1383633 640008 1162683
Instruction 19776048 7852497 6873069
Public Forums 847306 672480 659058
Total Educational and General 52640393 31379602 12444763
AUXILIARY ENTERPRISES
Building Rental Fund 1346077
Book Store 156514
Total Auxiliary Enterprises 1502591
Total Expenditures
All Activities 54142984
BY OBJECT
Personal Services 27046370
Travel Expense 80469
Supplies and Materials 3310582
Communication Services 309429
Heat Light Power Water 758058
Printing Publicity 503836
Repairs and Alterations 582958
Rents 243419
Insurance and Bonding 240434
Equipment 1480009
Miscellaneous 158689
Total Expense Payments 34714253
4333791
4333791
35713393 12444763
13316135 9542601
85237 30138
1960834 560452
303341 221036
208597 300235
787323 209465
1018167 124956
245152 27310
1052336 17403
597694 1212877
285755 198290
19860571 12444763
649
UNIVERSITY SYSTEM OF GEORGIA
EVENING SCHOOL AND JUNIOR COLLEGE ATLANTA
YEAR ENDED JUNE 30th
BY OBJECT 1947 1946 1945
OUTLAY
Lands Building and
Permanent Improvements19428731 15852822
Total Cost Payments 54142984 35713393 12444763
Number of Employees at 630 136 104 42
Students EnrolledAverage 3957 2066 1112
Annual Student Per Capita Cost
Expense 8773 9613 11191
Outlay 4910 7673
Totals 13683 17286 11191
Student enrollment the past year was almost double that of the
previous fiscal year ended June 30 1947 and almost four times the
1945 enrollment due largely to the number of veterans now attend
ing the College which has increased personnel and expenditures How
ever it will be noted from the comparative statement that while
enrollment and expenditures have increased the per capita cost
exclusive of outlay cost has decreased
GENERAL
Books and records of the Evening School and Junior College were
found in good condition 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
The Director and the Comptroller are each bonded in the amount
of 1000000 and the Bookkeeper for 100000
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 year651
UNIVERSITY SYSTEM
DIVISION OF GENERAL EXTENSION
ATLANTA652
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF GENERAL EXTENSION ATLANTA
RECEIPTS
1947
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units 920340
Revenues Retained
Earnings Educational Services 7005196
Total income receipts 7925536
CASH BALANCES JULY 1st
Budget Funds
1858900
Totals 9784436
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
5359597
579835
168772
528338
61677
941654
32035
412706
65341
904039
116158
1946
718000
5370296
6088296
1638256
7726552
4097077
449962
99281
399685
93186
176633
27625
24468
462495
37240
Total expense payments 9170152 5867652
CASH BALANCES JUNE 30th
Budget Funds
614284
Totals 9784436
1858900
7726552653
UNIVERSITY SYSTEM OP GEORGIA
DIVISION OF GENERAL EXTENSION ATLANTA
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
GENERAL FUND
Cash in Bank 479787
Due from Book Fund 200000 679787
Accounts Receivable
VetsAdmin Extension Classes Fees 68800
VetsAdmin Extension Classes Tuition 2000
VetsAdmin Extension Correspondence Fees 21624 92424
AUXILIARY
772211
Book Fund
Cash in Bank 134497
Less Due to General Fund 200000 65503
Accounts Receivable
Books for Extension Classes 50162
Vets Adminis for Books 29600 79762
14259
Total 786470
LIABILITIES
GENERAL FUND
Accounts Payable
Supplies T 935
Communication 13874
Freight Express 1035 15844
SURPLUS
For Operations 756367
Auxiliary Fund Book Account 14259 770626
786470654
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF GENERAL EXTENSION ATLANTA
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 1947 with a surplus
of 756367 in its educational and general fund after providing the
necessary reserve of 15844 to cover outstanding accounts payable
AUXILIARY ENTERPRISES
Surplus available for operation of the book store the only auxiliary
enterprise of the Division on June 30 1947 was 14259
REVENUE COLLECTIONS
Beginning with the previous fiscal year ended June 30 1946 all
earnings from fees rents and other sources for educational and gen
eral purposes have been transmitted to the Central Office of the
Regents of the University System with allotments being made by
the Regents to the branches with which to meet the respective units
operating costs
Revenue collections in the year ended June 30 1947 amounted to
7081918 of which 3136780 was from fees and tuition for cor
respondence courses 2437746 from tuition for extension classes
1269604 from audio visual aid programs and 236888 from exten
sion fees sales and other sources and the 7081018 total was re
mitted to the Board of Regents in compliance with plan adopted
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME
Allotment made to the Division of General Extension by the Regents
for the year ended June 30 1947 was 8195358 and 8820 collected
from veterans in fees for previous year was retained making total
income of 8204178 from which 194000 was transferred to other
branches of the University System leaving net income of 8010178
available to the Division with which to meet the years operating
costs
OPERATING COSTS
Expenditures for the operation of the Divisions educational and
general activities in the period under review were 9170152 which655
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF GENERAL EXTENSION ATLANTA
exhausted the 8010178 available income and reduced the 1839761
cash balance held at the beginning of the fiscal year to 679787 on
June 30 1947 and this amount will be available for expenditure in the
next fiscal period subject to budget approvals after providing for
liquidation of outstanding accounts payable
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
Receipts from sales of the book store the only auxiliary enterprise
operated by the Division for the year ended June 30 1947 were
167350 Purchases in the year amounted to 251992 exhausting
the 167350 receipts from sales and 19139 cash on hand and creat
ing an overdraft in the account of 65503 on June 30 1947
COMPARISON OF OPERATING COSTS
Operating costs of the Division for the past three years are com
pared in the statement following
YEAR ENDED JUNE 30th
BY ACTIVITY 1947 1946 1945
Administration 32360 2616064 2443323
Plant 690716 222211 192959
Instruction 2783690 2142836 2358013
Visual Aid 2449386 886541 692238
Totals 9170152 5867652 5686533
BY OBJECT
Personal Services 5359597
Travel Expense 579835
Supplies Materials 168772
Communication Services 528338
Heat Light Power Water 61677
Printing Publicity 941654
Repairs Alterations 32035
Rents 412706
Insurance and Bonding 65341
Equipment 904039
Miscellaneous 116158
4097077 4117650
449962 568383
99281 60979
399685 332711
93186 73984
176633 287690
27625 6955
24468 25027
462495 175739
37240 37415
Totals 9170152 5867652 5686533
Number of Employees at June 30th 17 15 14656
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OP GENERAL EXTENSION ATLANTA
Increased operating costs the past year have been caused principally
1 Additional personnel and increased salaries
2 Printing of catalogues the first published since 1944
3 Payment of rents none having been paid before moving to Ivy
Street
4 More equipment purchased particularly films for visual aid
very few of which were purchased during the war years
GENERAL
Director J C Wardlaw died January 24 1947 and salary was paid
to Mrs Wardlaw for three months after his death in accordance with
policy of the Regents Since the death of Mr Wardlaw Mrs H L
Harris has acted as Assistant Director
The Director and the Assistant Director were each bonded in the
amount of 1000000 and the bookkeeper for 200000
Josephine Wilkins shown on the payroll as Research Assistant
is Treasurer of the Citizens Fact Finding Committee and is assigned
to work with the Committee and not for the Division of General
Extension
Books and records of the Division are well kept all known 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 Division
for the cooperation and assistance given the State Auditors office
during this examination and throughout the year1
657
UNIVERSITY SYSTEM
UNIVERSITY OF GEORGIA SCHOOL OF MEDICINE
AUGUSTA658
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OP GEORGIA SCHOOL OF MEDICINE AUGUSTA
1947
RECEIPTS
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units 26321146
Revenue Retained
Grants from U S Government 67 70000
Grants from Counties
500000
Donations g4 g7g
Earnings Educational Services 7890749
Transfer from Public Trust Funds 3748 81
Total income receipts e 453
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
63330
59342
840520
859893
7816577
1223306
187122
Totals
1946
19879275
1928600
13104494
829663
54655 35742032
63280
50793
399267
682200
5814835
841466
241457
56404745 43835330659
UNIVERSITY OF GEORGIASCHOOL OF MEDICINE
PAYMENTS
EXPENSE
Personal Services 34665874 27936107
Travel 604625 264324
Supplies Materials 2454246 1371835
Communication 253566 244785
Heat Light Power Water 612852 449104
Publications 232811 192065
Repairs 251585 252036
Rents 8367 9275
Insurance 238907 16163
Equipment 386204 409243
Miscellaneous 1907253 2022052
Total expense payments 41616290 33166989
OUTLAYS
Equipment 1618405 573301
NONCOST
Public Trust Funds
Investments 605000 131500
Private Trust Accounts 519300 736535
CASH BALANCES JUNE 30th
Budget Funds 9936537 7816577
Public Trust Funds 1581498 1223306
Private Trust Funds 521715 187122
Total 56404745 43835330660
UNIVERSITY OF GEORGIASCHOOL OF MEDICINE
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
OPERATING FUNDS
Cash and in Bank
Refund due from Fed Govt Fees
Accts and Notes ReceivableMicroscopes Etc
TRUST FUNDS
Cash and in Bank 15 81498
U S BondsCorpus Murphy Fund 500000
Notes ReceivableStudents
Student Loan Fund149620
Kellog Fund 731808
Murphy Fund 25000 906428
LIABILITIES RESERVES SURPLUS
OPERATING FUNDS
Liabilities
Accounts Payable and Purch Order
Outstanding 823751
Reserves
Restricted Fund Balances 5222085
Student Deposits 527715
Moore Carter Fund Library 560735
Prepaid Fees 200015 6510550
Surplus
Budget Funds 2163994
Auxiliary Enterprises
Current 2198196
Deferred 229963 2428159
TRUST FUNDS
Investments
Murphy Fund Corpus 500000
Student Loans 9 06428
For Investment
Cash
4592153
1406428
1581498
10464252
1232239
229963
11926454
2987926
14914380
11926454
2987926
14914380661
UNIVERSITY OF GEORGIASCHOOL OF MEDICINE
SUMMARY
FINANCIAL CONDITIONBUDGET FUNDS
EDUCATIONAL AND GENERAL
The University of Georgia School of Medicine at Augusta ended
the fiscal year on June 30 1947 with a surplus of 2163994 in its
educational and general fund after providing reserves of 823751
to cover outstanding accounts payable 5222085 for restricted funds
for research and 200015 prepaid fees
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary
enterprises at the School on June 30 1947 was 2428159 after
setting up reserve of 560735 for MooreCarter Library Fund
REVENUE COLLECTIONS
Beginning with the previous fiscal year 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 Uni
versity System in Atlanta with allotments being made by the Regents
to the branches with which to meet the respective units operating
costs
For the year ended June 30 1947 Revenue Collection Account shows
receipts of 8187425 from fees 500000 from the City of Augusta
420000 from the W J Young Endowment Fund and 155305 from
sales rents and other sources making a total of 9262730 all of
which was transmitted to the Board of Regents within the period
under review
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME
Income with which to meet the years educational and general oper
ating expenses amounted to 46091508 and was provided by 355
83876 allotment from the Board of Regents 284872 fees retained
and 10222760 income for restricted purposes
OPERATING COSTS
From the 46091508 available income 35891191 was expended
for educational and general operating expenses and 6389515 for662
UNIVERSITY OF GEORGIASCHOOL OF MEDICINE
research from restricted funds and 3810802 remained on hand
increasing the 3366804 cash balance held at the beginning of the
fiscal year to 7177606 on June 30 1947
Of this 7177606 remaining cash balance 823751 is for liquida
tion of outstanding accounts payable 5222085 is reserved for
restricted funds for research 200015 for prepaid fees and the
remainder of 931755 will be available for expenditure in the next
fiscal period subject to budget reapprovals
OPERATING ACCOUNTS
AVAILABLE INCOME
AUXILIARY ENTERPRISES
Net available income for auxiliary enterprises in the period under
review is reflected as a loss of 736853 due to purchase of micro
scopes as follows
Sales and RentalsMicroscopes 1276699
Less Purchases 306830
SalesPelvimeters
Special Research
Health and Accident Fees
Book Store
Other Income
1770131
576398
201720
226131
23336
5693
736853
OPERATING COSTS
Expenditures for the current operating expense of auxiliary enter
prises in the period under review were 953989 which with the
736853 excess of purchases over income receipts reduced the 44
49773 cash balance held at the beginning of the fiscal year on July 1
1946 to 2758931 on June 30 1947 and this amount will be avail
able for expenditure in the next fiscal period subject to budget ap
provals
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the School for the past two years
are compared in the statement following663
UNIVERSITY OF GEORGIASCHOOL OF MEDICINE
YEAR ENDED JUNE 30
BY ACTIVITY
1947
EDUCATIONAL AND GENERAL
Administration and General 2205742
Plant 3245094
Library 690191
Instruction 20959842
Research
Extension
Medical State Aid
University Hospital
Restricted Funds for Research
AUXILIARY ENTERPRISES
Student Activities
Pelvimeter
Stores
Special Research
Book Store
210852
80103
4999367
3500000
6389515
1946
1916443
2310402
727408
20169540
102046
14500
4899885
2042001
965861
Total Educational and General 42280706 33148086
307674 213923
429845 284039
300 34730
212142 1842
4028 57670
Total Auxiliary Enterprises 953989 592204
Total Expenditures All Activities 43234695 33740290
BY OBJECT
Personal Services 34665874
Travel Expense
Supplies and Materials
Communication Services
Heat Light Power Water
Printing Publicity
Repairs
Rents
Insurance and Bonding
Miscellaneous
Equipment Replacements
604625
2454246
253566
612852
232811
251585
8367
238907
1907253
386204
Total Expense Payments 41616290
Outlay
Equipment 1618405
27936107
264324
1371835
244785
449104
192065
252036
9275
16163
2022052
409243
33166989
573301
Total Cost Payments 43234695
Number of Employees June 30th 97
Average Enrollment 266
Annual Cost Per Student 162537
33740290
90
249
135503
664
UNIVERSITY OF GEORGIASCHOOL OF MEDICINE
PUBLIC TRUST FUNDS
Public Trust Funds held by the College on June 30 1947 amounted
to 2987926 of which 1581498 was in cash for investment 5
00000 was invested in bonds and 906428 in Student Notes
PRIVATE TRUST FUNDS
Private Trust Funds being administered at the close of the fiscal
year on June 30 1947 consisted of Student Deposits in the amount of
527715
GENERAL
The University of Georgia School of Medicine is operated in con
junction with the University Hospital the hospital being maintained
by the City of Augusta but situated on the school ground and designed
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 in good condition but it is again
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
All known receipts for the period under review have been properly
acounted 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 School
for the cooperation and assistance given the State Auditors office
during this examination and throughout the year665
UNIVERSITY SYSTEM
WEST GEORGIA COLLEGE
CARROLLTON666
UNIVERSITY SYSTEM OF GEORGIA
WEST GEORGIA COLLEGE CARROLLTON
RECEIPTS 1947
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units 12257015
Revenues Retained
Donations 1000000
Earnings Educational Service 19044748
Interest on Investment
Total income receipts j 323 017 63
NONINCOME
Private Trust Account 9 339 45
CASH BALANCES JULY 1st
Budget Funds 4030998
Private Trust Account 1 93321
Total 37460027
PAYMENTS
EXPENSE
Personal Services 142038 20
Travel 179887
Supplies Materials 101 934 16
Communications 2 117 59
Heat Light Power Water 752040
Publications 1 tan 00
RePairs l55730
Rents 3477
Insurance 288162
Interest
Equipment 1482657
Miscellaneous 2 485 35
Total expense payments 278 782 21
OUTLAY
Lands Improvements
Personal Services 20 827 80
Supplies Materials lo71604
Insurance 1 o7q
Contracts Z 242422
Equipment q 4n n
NONCOST 348005
Loans Payable
Private Trust Account g 073 Q1
CASH BALANCES JUNE 30th
Budget Funds 4707750
Private Trust 3199 65
Totals 37460027
includes U S Bonds temporary investment
1946
7457561
1986416
22309740
12007
31765724
406882
1829129
200
34001935
14004045
175942
10471658
265848
607376
288183
288463
38775
59596
5063
842518
180689
27228156
46120
137790
225000
426789
1500000
213761
4030998
193321
34001935
3000000667
WEST GEORGIA COLLEGE CARROLLTON
CURRENT BALANCE SHEET
JUNE 30 1947
Educational Auxiliary
ASSETS and General Enterprises
CASH ON HAND AND IN BANKS
Educational and General 2486990
Auxiliary Enterprises 2182674
Revenue Collections 38086
Private Trust Funds 319965
2845041 2182674
ACCOUNTS RECEIVABLE
Due from Veterans Admin Tuition Fees 1799707
Other Fees and Tuition 189013
Veterans Adminis Due Book Store 280490
1988720
4833761 2463164
LIABILITIES RESERVES SURPLUS
EDUCATIONAL AND GENERAL
Accounts Payable for Supplies 66831
Reserve for Purchase Orders 108825 175656
REVENUE FUNDS
Reserve for Transfers
To Board of Regents Univ System 38086
PRIVATE TRUST FUNDS
Reserve for Storms Barracks
Funds 33078
Reserve for Student Activities 287005
Reserve for Group Insurance 118 319965
SURPLUSES
Education and General 4300054
Auxiliary Enterprises 2463164
4833761 2463164
Inventories as follows not included in above statement
Book Store 271173
Dining Hall 425270
696443668
WEST GEORGIA COLLEGE CARROLLTON
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The West Georgia College at Carrollton ended the fiscal year on
June 30 1947 with a surplus of 4300054 in its educational and
general fund after providing the necessary reserve of 175656 to
cover outstanding accounts payable and reserving 319965 for Storm
Barracks funds student activities and group insurance
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary
enterprises at the College on June 30 1947 was 2463164 and no
outstanding accounts payable or other liabilities were reported
REVENUE COLLECTIONS
Beginning with the fiscal year ended June 30 1946 all earnings
from fees rents and other sources for educational and general pur
poses have been transferred to the Central Office of the Regents of
the University System in Atlanta with allotments being made by
the Regents to the branches with which to meet the respective units
operating costs
In the year ended June 30 1947 432913 was received from the
State Department of Education for vocational education and veterans
farm training 1000000 gift from Rosenwald Fund 5121436 tui
tion and fees 2579296 insurance and 639263 from rents trans
fers and other sources a total of 9772908 which with a balance
of 30719 on hand at the beginning of the fiscal period made 98
03627 to be accounted for
Of this 9803627 to be accounted for 9765541 was remitted to
the Board of Regents in the fiscal period and 38086 remained on
hand June 30 1947 to be transferred in the next fiscal year
OPERATING ACCOUNTS
AVAILABLE INCOME
EDUCATIONAL AND GENERAL
In the period under review the unit received 19010347 allotment
from the Regents of the University System and 187059 income
applicable to previous year was retained making total income avail
able with which to meet the years operating expenses for educational
and general purposes 19197406669
WEST GEORGIA COLLEGE CARROLLTON
OPERATING COSTS
From the 19197406 available income 14524125 was expended
for educational and general operations and 2597168 for equipment
land buildings and permanent improvements a total of 17121293
and 2076113 remained on hand increasing the 410877 cash bal
ance held at the beginning of the fiscal year to 2486990 on June
30 1947 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 approvals
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME
Total income from earnings of auxiliary enterprises at the College
in the year just closed was 13617694 of which 9587777 was
from dining halls 2229781 dormitory rents 880313 farm sales
293074 net income of book store 605581 from work shop sales
and 21168 from interest and other sources
From the 13617694 total received 520704 was transferred to
the Revenue Collection Account leaving 13096990 net income avail
able for the auxiliary enterprises operations in the fiscal year
OPERATING COSTS
Expenditures for the current operating expense of the auxiliary
enterprises in the year ended June 30 1947 were 13354096 and
1149622 was expended for land buildings equipment and permanent
improvements a total of 14503718 which exhausted the 130
96990 available income and reduced the 3589402 cash balance held
at the beginning of the fiscal year to 2182674 on June 30 1947
and this amount will be available for expenditure in the next fiscal
year subject to budget approvals
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past two
years are compared in the statement following670
WEST GEORGIA COLLEGE CARROLLTON
YEAR ENDED JUNE 30
BY ACTIVITY
EDUCATIONAL AND GENERAL
1947
Administration 23 76762
Plant 5526361
Library 810069
8408101
Instruction
1946
1911888
2188517
578751
6409628
Total Education and General 17121293 11088784
AUXILIARY ENTERPRISES
Dining Halls 9517467
Dormitories 2686086
Farm 1430055
Book Store 263321
Shop 606789
Total Auxiliary Enterprises 14503718
BY OBJECT
5273502
1221117
965826
33536
7493981
Total Expenditures All Activities 31625011
18582765
EDUCATIONAL AND GENERAL
Personal Service
Travel Expense
10909509
179887
SuppliesMaterials ig 80440
Communication
196308
Heat Lights Power Water 194645
Printing Publicity
Repairs Alterations
Rents
Insurance Bonding
116950
145468
18425
200856
Equipment 692569
Miscellaneous
OUTLAY
Construction
Equipment
Land
189068
2413133
184035
8087871
150058
1007997
226268
135225
288183
238254
13175
29336
417648
129003
14524125 10723018
140766
225000
Total Educational and General 17121293 11088784671
WEST GEORGIA COLLEGE CARROLLTON
YEAR ENDED JUNE 30
BY OBJECT 1947 1946
AUXILIARY ENTERPRISES
Personal Service 3294311 1902781
Supplies Materials 8517976 4352348
CommunicationServices 15451 15649
Heat Lights Power Water 557395 386031
Printing Publicity 2788
RepairsAlterations 10262 18729
Rents 19052 4600
InsuranceBonding 87306
Equipment 790088 292224
Miscellaneous 59467 51686
Total Auxiliary Expense Payments 13354096 7024048
OUTLAY
ConstructionsBuildings 985652 183910
Equipment 163970 286023
Total Auxiliary Enterprises 14503718 7493981
Total Expenditures All Activities 31625011 18582765
Number of Employees June 30 44 37
Average Number of Students 504 300
Annual Student Per Capita Cost
Educational and General 33971 36963
Auxiliary Enterprises 28777 24980
62748 61943
The above figures do not include payments made in connection with
war contracts in the fiscal year ended June 30 1946 under the
National Defense Program amounting to 9481090 with offsetting
income of 12800754 This program was practically completed at
June 30 1946 and since that date the buildings and equipment except
equipment which was sold is being sold by the College as a Shop
GENERAL
Included in miscellaneous payments for educational and general
expense in the year ended June 30 1947 is the amount of 87500672
WEST GEORGIA COLLEGE CARROLLTON
summer school scholarships This was given to teachers attending
summer school as follows

Carroll County 8 teachers at 2500 each 20000
Coweta County 4 teachers at 2500 each 10000
Douglas County 3 teachers at 2500 each 7500
Haralson County 5 teachers at 2500 each 12500
Heard County 7 teachers at 2500 each 17500
Paulding County 6 teachers at 2500 each 15000
Walker County 1 teacher at 2500 each 2500
Heard County 1 teacher at 1250 each 1250
Paulding County 1 teacher at 1250 each 120
87500
Tuition for summer school is only 1175 board being extra The
above scholarships are not the regular scholarships for first honor
graduates but President Ingram states these scholarships were given
to apply against Rosenwald Funds However no payments are iden
tified as such and no Rosenwald activity was set up on the books
Shown in personal services the past year is the name of F M
Chalker for nine months salary at 2000 per month total 18000
as Consultant and 10000 for instructor in summer school Mr
Chalker is Superintendent of the Carrollton City School System
The name of Danneta Sanders County Colored School Supervisor
is shown in personal service schedule as receiving 50164 from the
College for twelve months Mary Downs Supervisor of White Schools
for Carroll County also received 40000 for ten months from the
College
The College uses some County schools for teacher training and
transferred 154317 to the County Board of Education for supple
ment to salaries of County teachers in Lab schools used by the Col
lege in addition to which the College pays for various supplies in
these schools
It was also noted in the examination that no withholding tax or
teacher retirement contributions were deducted from salaries paid
to teachers for summer school This should be collected and remitted
to proper agencies
Trust Fund shown as Storms Barracks is a building owned by the
U S Government to aid in housing veterans The College operates
the barracks and funds on hand in excess of operating expenses are
subject to instructions of the U S GovernmentSfl
673
WEST GEORGIA COLLEGE CARROLLTON
During the period under review outlay payments amounted to 37
46790 included in which was 84675 paid to the County Board of
Education in June 1947 for McGibony school building on College
Campus erected by the Board of Education Other outlay costs were
for additions to the Administration Building Athletic Field Cow
Barn and other miscellaneous costs
Student deposits made at the College office have not been included
in previous audits These funds should be included in this report and
the matter was discussed with the President and Business Manager
However during the opening of school the records were not available
and information could not be secured
Books and records were found in good condition all known receipts
for the period were properly accounted for and expenditures were
within the limits of budget approvals and supported by proper voucher
except as noted
The President and the Treasurer 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 year675
UNIVERSITY SYSTEM
MIDDLE GEORGIA COLLEGE
COCHRAN676
UNIVERSITY SYSTEM OF GEORGIA
MIDDLE GEORGIA COLLEGE COCHRAN
RECEIPTS
1947
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units 10430073
Revenues Retained
Earning Educational Services 13926332
Total income receipts 24356405
NONINCOME
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Private Trust Accounts
1334007
3668257
103421
Totals
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Insurance
Equipment
Miscellaneous
9620752
86005
7081671
88623
350547
55418
310061
236389
442531
40849
Total expense payments 18312851
OUTLAYS
Lands Improvements
Contracts
Equipment
3574730
304991
NONCOST
Private Trust Account
866922
CASH BALANCES JUNE 30th
Budget Funds 5832090
570506
Private Trust Account
1946
7247000
6945077
14192077
712178
640681
56342
29462090 15601278
6330253
80953
3450154
76000
297509
101656
272413
8745
484857
39461
11142001
Totals 3 29462090
22500
665099
3668257
103421
15601278677
MIDDLE GEORGIA COLLEGE COCHRAN
CURRENT BALANCE SHEET
JUNE 30 1947
Educational Auxiliary
ASSETS and General Enterprises
CASH ON HAND AND IN BANK
BUDGET FUNDS
Education and General
For Current Operations 2777582
For Construction 1500000
Auxiliary Enterprises
For Current Operations 1092556
For Veteran and Faculty Housing 461952
PRIVATE TRUST FUNDS 570506
Total Cash on Hand and in Bank 4848088 1554508
ACCOUNTS RECEIVABLE
U S VETERANSTuition and Fees 1279500 267158
6127588 1821666
LIABILITIES RESERVES FUND BALANCES SURPLUS
LIABILITIES
NONE REPORTED
RESERVES
For Contracts to be Negotiated
For Rehabilitation Program No 1 1079500
For Rehabilitation Program No 2 1565000
For Engineering Shop Building 1500000
For Veterans and Faculty Building 461952
4144500 461952
FUND BALANCES
Private Trust Funds 570506
CASH SURPLUSJUNE 30 1947
FOR OPERATIONS
Education and General 1412582
Auxiliary Enterprises 1359714
6127588 1821666678
MIDDLE GEORGIA COLLEGE COCHRAN
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Middle Georgia College at Cochran ended the fiscal year on
June 30 1947 with a surplus of 1412582 in its educational and
general fund after providing reserves of 4144500 to cover author
ized construction contracts to be negotiated
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary
enterprises at the College on June 30 1947 was 1359714 after pro
viding reserve of 461952 for completion of faculty and veterans
housing projects
REVENUE COLLECTIONS
Beginning with the previous fiscal year ended June 30 1946 all
earnings from fees rents and other sources for educational and gen
eral purposes have been transferred to the Central Office of the
Regents of the University System in Atlanta with allotments being
made by the Regents to the branches with which to meet the respec
tive units operating costs
In the period under review the College collected 4551782 in tui
tion and fees and 103507 from rents transcripts and other sources
a total of 4655289 of which 362758 was transferred to the edu
cational and general fund and 4292531 transmitted to the Regents
office in compliance with provisions of plan adopted
OPERATING ACCOUNTS
AVAILABLE INCOME
EDUCATIONAL AND GENERAL
Income with which to meet the years educational and general
operating expenses amounted to 11843689 of which 11480931
was provided by allotment made to the College by the Regents and
362758 transfer from the revenue collections account
OPERATING COSTS
From the 11843689 available income 9314275 was expended
for educational and general operating expense and 2529414 re
mained on hand increasing the 1748168 cash balance held at the679
MIDDLE GEORGIA COLLEGE COCHRAN
beginning of the fiscal year to 4277582 on June 30 1947 and this
amount will be available for expenditure in the next fiscal period
subject to budget approvals
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME
Earnings from auxiliary enterprises in the period under review were
1691450 from dormitory rents 6392218 from dining halls and
1187375 from book store and farm a total of 9271043 which
was supplemented by allotment of 3241673 made to the College by
the Regents making total income available for the year 12512716
OPERATING COSTS
Expenditures for the current operating expense of the auxiliary
enterprises in the year ended June 30 1947 were 8998576 and
3879721 was paid on buildings and furnishings for housing proj
ects making a total of 12878297 which exhausted the 12512716
available income and reduced the 1920089 cash balance on hand at
the beginning of the fiscal period to 1554508 June 30 1947 and
this remaining cash balance will be available for expenditure in the
next fiscal year subject to budget approvals
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three
years are compared in the statement following680
MIDDLE GEORGIA COLLEGE COCHRAN
YEAR ENDED JUNE 30th
BY ACTIVITY
1947
1946
1945
EDUCATIONAL AND GENERAL
Administration
2063936
Plant 2022832
Library 445678
Instruction 4781829
1329203
1441074
345976
3233575
AUXILIARY ENTERPRISES
Dormitories 5500743
Dining Halls 6193246
Farm 25660
Other Activities 1158648
1019440
3775398
19835
Total Expenditures
All Activities
BY OBJECT
Personal Services 9620752
Travel Expense 86005
Supplies and Materials 7081671
Communication Services 88623
Heat Light Power Water 350547
Printing Publicity 55418
Repairs Alterations 310066
Insurance Bonding 236389
Miscellaneous 40849
Equipment 442531
Total Expense Payments18312851
Outlay
Buildings 3574730
Equipment 304991
Total Cost Payments22192572
Number of Employees at June 30th 28
Average Enrollment
Annual Student Per Capita Cost
Educational and General
Auxiliary Enterprises
390
23883
33021
6330253
80953
3450154
76000
297509
101656
272413
8745
39461
484857
22500
19
219
28995
21984
1138118
1975604
347353
3584526
Total Educational and GeneraL 9314275 6349828 7045601
580108
2200816
16150
21118
Total Auxiliary Enterprises12878297 4814673 2818192
22192572 11164501 9863793
5811533
71758
2041686
79552
250043
97544
268930
48654
46336
820200
11142001 9536236
327557
11164501 9863793
16
113
62350
24940
Totals 56904 50979
87290H
681
MIDDLE GEORGIA COLLEGE COCHRAN
PRIVATE TRUST FUNDS
Private Trust or Agency Funds being administered by the College
at June 30 1947 amounted to 570506 and the balances to the sev
eral accounts are detailed on pages 10 and 11 of the within report
GENERAL
The President of the College is bonded in the amount of 200000
and the Comptroller for 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 officials and staff of the College
for the cooperation and assistance given the State Auditors office
during this examination and throughout the year
683
UNIVERSITY SYSTEM
NORTH GEORGIA COLLEGE
DAHLONEGA684
UNIVERSITY SYSTEM OP GEORGIA
NORTH GEORGIA COLLEGE DAHLONEGA
RECEIPTS
1947
1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units 28371157
Transfers from Public Trust Funds
Revenues Retained
Earnings Educational Services 29844455
Total income receipts
36214200
320000
26617684
58215612 63151884
NONINCOME
Public Trust Funds
Gifts
Income
Private Trust Accounts
200000
10000
9850418
7692
5365949
CASH BALANCES JULY 1st
Budget Funds
Private Trust Funds
Public Trust Funds
39166956
973491
8226
Totals 108424703
8794851
1315008
534
78635918
685
NORTH GEORGIA COLLEGE DAHLONEGA
PAYMENTS
EXPENSE
Personal Services 21282996 17126550
Travel 182516 172902
Supplies Materials 12692062 10941611
Communication 194639 189129
Heat Light Power Water 1105103 959004
Publications 273057 139842
Repairs 298194 233979
Rents 122143 164850
Insurance 270839 26086
Equipment 3182516 1789347
Miscellaneous 352588 297979
Total expense payments 39956653 32041279
OUTLAYS
Lands Improvements
Personal Services 689655 738500
Contracts 23505556
Equipment 1291625
NONCOST
Public Trust FundsInvestments 200000
Private Trust Accounts 9866709 5707466
CASH BALANCES JUNE 30th
Budget Funds 31939079 39166956
Public Trust Funds 18226 8226
Private Trust Accounts 957200 973491
Totals 108424703 78635918
Includes U S Bondstemporary investment 0 6000000686
NORTH GEORGIA COLLEGE DAHLONEGA
CURRENT BALANCE SHEET
JUNE 30 1947
Educational Auxiliary Trust
ASSETS and General Enterprise Funds Total
Cash in Banks and Office23064467 8874612 975426 32914505
U S Treas 2 Bonds 500000 500000
Accounts Receivable
Veterans Adminis 295478 295478
Veterans Adminis Book Store 42687 42687
Navy for V5 Program 187500 187500
Due from Trust Funds
U of Ga Land Scrip Funds 80000 80000
23627445 8917299 1475426 34020170
LIABILITIES
Accounts Payable
For Supplies 161626 308693 470319
For Equipment 125005 125005
Purchase Orders and Requis
For Supplies 229926 23630 253556
For Equipment 976006 530793 1506799
Reserves
Contract Faculty Houses 2700000 2700000
Science Bldg and Equip 18193800 18193800
Faculty Houses Under Con 189031 189031
Bal of Appro for
Reconversion to Sr College 672296 672296
Bal of Appro for Rehabili
tation of Instruc Bldg 996517 996517
For South Campus Develop
SewersGrading etc 1144884 1144884
Unearned S S Credits 1298575 1298575
For Private Trust Funds 957200 957200
For Loan Funds 518226 518226
22689091 4861691 1475426 29026208
Surplus 938354 4055608 00 4993962
23627445 8917299 1475426 34020170
Inventories not included in above
Book Store 933896
Dining Hall 485016
Uniforms 1411168
2830080iniiaiaa
687
NORTH GEORGIA COLLEGE DAHLONEGA
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The North Georgia College at Dahlonega ended the fiscal year on
June 30 1947 with a surplus of 938354 in its educational and gen
eral fund after providing the necessary reserve of 1492563 to
cover outstanding accounts payable and unliquidated purchase orders
and reserving 21196528 pledged for new buildings and improve
ments
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary
enterprises at the College on June 30 1947 was 4055608 after pro
vision had been made for liquidation of 863116 in outstanding ac
counts payable 1298575 reserved for unearned income and
2700000 for construction of faculty houses
REVENUE COLLECTIONS
Beginning with the previous fiscal year ended June 30 1946 all
earnings from fees rents and other sources for educational and gen
eral purposes have been transmitted to the Central Office of the
Regents of the University System in Atlanta with allotments made
by the Regents to the branches with which to meet the respective
units operating costs
Revenue collections by the North Georgia College in the period
under review were 4479622 from academic fees 4626000 non
resident fees 798625 summer school fees and 88967 from miscel
laneous fees sales and interest a total of 9993214 all of which
was transmitted to the Regents within the fiscal year together with
4835 cash balance held at the beginning of the period on July 1
1946
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME
Allotment by the Regents for the current operating expense in the
year ended June 30 1947 was 36562605 which was supplemented
by 219939 fees and 2725 interest retained by the College making
a total of 36785269 from which 134138 was transferred to the
auxiliary enterprises account and 1076765 remitted to the U Swm
688

NORTH GEORGIA COLLEGE DAHLONEGA
Government in final settlement of Army Program from previous
period leaving net available income of 35574366
OPERATING COSTS
Expenditures for the current operating expense of the College in
the period under review amounted to 22843110 and 25486836
was expended for new buildings and equipment which exhausted the
35574366 available income and reduced the 35820047 cash balance
held at the beginning of the fiscal year to 23064467 on June 30
1947 uu
The first lien on this remaining cash balance is for liquidation of
1492563 in outstanding accounts payable and encumbrances 211
96528 is reserved for new buildings and improvements and the re
mainder will be available for expenditure in the next fiscal period
subject to budget approvals
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME
Total income from earnings of auxiliary enterprises at the College
in the year ended June 30 1947 was 22646081 of which 146 652 59
was from dining halls 3268082 from dormitories 1652064 from
the farm 1806601 from insurance and 1254075 from other
sources
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
OPERATING COSTS
From the 22646081 available income 17113543 was expended
tor the current operating expenses of the dormitories dining halls
and other auxiliary enterprises and 5532538 remained on hand
increasing the 3342074 cash balance held at the beginning of the
fiscal period to 8874612 on June 30 1947 Of this 88 746 12 re
maimng cash balance 863116 is for liquidation of outstanding
accounts payable and encumbrances 2700000 is reserved for con
struction of faculty houses 1298575 reserved for unearned income
and the remainder will be available for expenditure in the next fiscal
period subject to budget approvals
COMPARISON OF OPERATING COSTS
Expenditures for all activities the past year are compared with
those for the previous year ended June 30 1946 in the statement
following on the next page689
NORTH GEORGIA COLLEGE DAHLONEGA
YEAR ENDED JUNE 30th
BY ACTIVITY
EDUCATIONAL AND GENERAL
Administration
General
Plant
Library
Instruction
Student Welfare
1947
2943910
29729043
1839999
12264667
1552327
1946
2598720
1277750
3524662
650906
9545684
Total Educational and General 48329946 17597722
AUXILIARY ENTERPRISES
Dining Halls
Dormitories
Farm and Dairy
College Inn
Faculty Housing
Veterans Housing
Total Auxiliary Enterprises
Total Cost Payments
11460176
2608079
2425359
259274
248811
111844
10322307
2462468
2132025
265257
17113543 15182057
65443489 32779779690
NORTH GEORGIA COLLEGE DAHLONEGA
YEAR ENDED JUNE 30th
BY OBJECT
1947
Personal Services 21282996
Travel Expense
Supplies and Materials
Communication Services
182516
12692062
194639
Heat Light Power Water 1105103
Printing Publicity
Repairs
Rents
273057
298194
122143
270839
16
352588
Insurance and Bonding
Equipment 31 g2g
Miscellaneous
Total Expense Payments
Outlay
Lands Buildings and
Permanent Improvements 241 95211
Equipment 129165
39956653
Total Cost Payments 65443489
Number of Employees at June 30th 71
Average Enrollment
Annual Student Per Capita Cost
Expense
Outlay
637
62726
40011
1946
17126550
172902
10941611
189129
959004
139842
233979
164850
26086
1789347
297979
32041279
738500
32779779
67
533
60115
1385
102737
61500691
NORTH GEORGIA COLLEGE DAHLONEGA
PUBLIC TRUST FUNDS
Student Loan Funds on June 30 1947 amounted to 518226 of
which 500000 principal was invested in U S Bonds and 18226
in cash was held for making new loans
PRIVATE TRUST FUNDS
Private Trust and Agency Funds held on June 30 1947 had a cash
balance of 957200 as detailed on Page 17 of the within report
GENERAL
In the year ended June 30 1947 three faculty dwellings were erected
and one fourunit apartment building for faculty and contracts have
been let for three other dwellings Also a science building is under
construction but not completed at June 30 1947
The U S Government erected three class room buildings on the
campus which are being used by the College Buildings have also
been erected by the Federal Government for veterans housing the
College operating these veterans housing units as a trust fund for the
U S Treasury
Insurance totaling 1806601 was received by the College from the
Regents in the period under review for fire losses which had been
sustained
The President of the College is bonded in the amount of 200000
and the Comptroller and Bookkeeper for 500000 each
Books and records of the College are well kept all known 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 year693
UNIVERSITY SYSTEM
SOUTH GEORGIA COLLEGE
DOUGLAS694
UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA COLLEGE DOUGLAS
RECEIPTS
1947
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Earnings Education Services 18757968
4615558
Total income receipts
CASH BALANCES JULY 1st
Budget Funds 6620127
Totals
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
8882572
114893
7740917
125016
541807
72331
180676
11950
272941
857622
69796
Total expense payments 18870521
OUTLAYS
Lands Improvements
Personal Services
Contracts
Equipment
CASH BALANCES JULY 30th
Budget Funds
Totals
120000
767508
10235624
1946
9903516
5192437
23373526 15095953
137655
29993653 15233608
4917328
39654
2344893
85686
208933
122661
71811
11575
20465
674280
43055
8540341
73140
6620127
29993653 15233608

IiSnBiiiiwifBMSiiiiiSmniutitii1h 11
695
SOUTH GEORGIA COLLEGE DOUGLAS
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
CASH IN BANK
Education and General
For Operations 3278735
Watermain Extension 134203
Central Heating Plant 4737929 8150867
Auxiliary Enterprises
For Operation 1796117
Student Activities 266309
Airport Rental 22331
2084757
ACCOUNTS RECEIVABLE
Refunds due from Federal Govt
For Veterans Fees
215800
10451424
LIABILITIES RESERVE SURPLUS
LIABILITIES
Budget Funds
Purchase Orders Outstanding 92376
RESERVES
Budget Funds
For Central Heating Plant 4737929
Auxiliary Enterprise
For Student Activities 266309
Airport Rentals 22331
Unearned Room and Board 272000 560640 5298569
SURPLUS
Budget Funds
For Operations 3402159
Watermain Extension 134203 3536362
Auxiliary Enterprise
For Operations 1524117 5060479
10451424696
SOUTH GEORGIA COLLEGE DOUGLAS
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The South Georgia College at Douglas ended the fiscal year on
June 30 1947 with a surplus of 3536362 in its educational and
general fund after providing reserves of 92376 to cover outstand
ing accounts payable and 4737929 for central heating plant con
struction

AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary
enterprises at the College on June 30 1947 was 1524117 and 2
72000 had been reserved for unearned income 266309 for student
activities and 22331 for airport rentals
REVENUE COLLECTIONS
Fees collected by the College in the year ended June 30 1947
amounted to 6619741 all of which was transmitted to the Central
Office of the Board of Regents in Atlanta in conformity with pro
visions of plan adopted the previous year
OPERATING ACCOUNTS
AVAILABLE INCOME
EDUCATIONAL AND GENERAL
Income with which to meet the years educational and general
operating expenses amounted to 11627595 and was provided by
11235299 allotment by the Board of Regents and 392296 fees
retained
OPERATING COSTS
From the 11627595 available income 8253753 was expended
for the current educational and general operating expense and 8
87508 for land and buildings and 2486334 remained on hand in
creasing the 5664533 cash balance held at the beginning of the
fiscal year to 8150867 on June 30 1947
Of this 8150867 remaining cash 92376 is for liquidation of
outstanding accounts payable 4737929 has been set aside for con
struction of a central heating plant and the remainder will be avail
able for expenditure in the next fiscal period subject to budget
approvals697
SOUTH GEORGIA COLLEGE DOUGLAS
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME
Total income for the operation of the auxiliary enterprises at the
College in the year just closed was 11745931 of which 8283744
was from dining halls 1593239 from dormitories and 1868948
from sales rents and other sources
OPERATING COSTS
From the 11745931 available income 10616768 was expended
for the operating expense of dormitories dining halls and other auxil
iary enterprises and 1129163 remained on hand increasing the
955594 cash balance held at the beginning of the fiscal year to
2084757 on June 30 1947 of which 560640 is reserved for un
earned income student activities and airport rentals and the re
mainder will be available for expenditure 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 1947 1946 1945
EDUCATIONAL AND GENERAL
Administration 1342454
General 183414
Plant 2170136
Library 388696
Instruction 4936561
New Building 120000
Total Educational and General 9141261
AUXILIARY ENTERPRISES
Dormitories 1332007
Dining Halls 7574298
Farm 23700
Air Port 1125057
Student Activities 561706
Total Auxiliary Enterprises1061676
Total Expenditures
All Activities19758029
1072155 1143296
236677
886564 1356616
650061 208460
2561257 2138687
5406714 4847059
542354 506140
2483937 1690884
64812 128241
71826
43838
3206767 2325265
8613481 7172324
698
SOUTH GEORGIA COLLEGE DOUGLAS

YEAR ENDED JUNE 30th
BY OBJECT
1947
EDUCATIONAL AND GENERAL
Personal Services 6788736
Travel Expense 29828
Supplies and Materials 516567
Communication Services
Heat Light Power Water
Printing Publicity
Repairs
Rents
125016
95402
67956
73681
11950
Insurance and Bonding 112140
Equipment 413990
Miscellaneous 18487
19 46
3975308
39654
359119
85361
44120
122661
50805
6175
20465
615256
14650
Total
Outlay
Lands Bldgs and
Permanent Improvements 887508
Equipment
73140
AUXILIARY ENTERPRISES
Personal Services 2093836
Travel Expense 85065
Supplies and Materials 7224350
Communication Services
Heat Light Power Water 446405
Printing 4375
Repairs 106995
Rents
Insurance and Bonding 160801
Equipment 443632
Miscellaneous 51309
Total Expenditures
All Activities 19758029
8613481
Number of Employees June 30
Average Enrollment
30
17
Annual Student Per Capita Cost
Educational and General
Auxiliary Enterprises
4055
22543
26182
14675
36843
21852
Totals
1945
3211131
25171
180327
56586
45551
77611
181337
1100
16334
449628
27983

Expense Payments 8253753 5333574 4272759
574300
Total Educational and General 9141261 5406714 4847059
942020 804490
1985774 1289814
325
164813 128188
21006 26246
5400 220
7020
59024 54688
28405 14599
Total Auxiliary Enterprises10616768 3206767 2325265
7172324
16
127
38166
18309
48725 58695 56475699
SOUTH GEORGIA COLLEGE DOUGLAS
GENERAL
The President and Treasurer of the College are each bonded in
the amount of 500000
All known receipts for the period under review have been properly
accounted for and 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 coopera
tion and assistance given the State Auditors office during this exam
ination and throughout the year701
UNIVERSITY SYSTEM
GEORGIA EXPERIMENT STATION
EXPERIMENT702
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
1947
18449988
4549489
Earnings Development Services 10650890
Total income receipts
NONINCOME
Private Trust
CASH BALANCES JULY 1st
Budget Funds
Private Trust
50000
9582145
180000
Totals 60191653
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
28247227
918550
8325696
185583
556692
1298084
1204248
43866
241436
3709098
53392
Total expense payments
OUTLAYS
Lands Improvements
Personal Services
Supplies Materials
Publications
Rents
Contracts
Equipment
NONCOST
Private Trust Account
CASH BALANCES JUNE 30th
Budget Funds 11684132
Private Trust 100000
1324245
2133090
186
1875
34253
130000
Totals
1946
16729141 15275000
18449988
4447837
8944210
50379508
47117035
180000
5267112
52564147
26868585
760956
7563223
169781
544483
482365
1364836
53910
69627
1815912
55134
44783872 39748812
194000
798194
2060996
9582145
180000
60191653 52564147
NOTEInclude Southern Piedmont Experiment Station at Watkinsville703
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA EXPERIMENT STATION EXPERIMENT
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
Cash on Deposits and on Hand 11684132
Accounts Receivable
Solvay Process Co Reimbursement 120000
TVA due on Reimbursement 241221
Cotton 50 Bales on Hand Sold 71747 876995
12922348
LIABILITIES RESERVES SURPLUS
Accounts Payable 190621
Purchase Orders Outstanding 373548
Reserve for Research Projects to Complete 238550
Reserve for Building Food Processing Laboratory 1861784
Reserve for Building and Housing 2385608
Reserve for Revolving Fund Seed 49605
Surplus Eatonton Area Deferred 4407366
Surplus Experiment Station Cotton 876995
Surplus Experiment Station General 2506999
Surplus Southern Piedmont Station
564169
4535547
7791360
31272
12922348704
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA EXPERIMENT STATION EXPERIMENT
SUMMARY
FINANCIAL CONDITION
The Georgia Experiment Station at Experiment Georgia ended
the fiscal year on June 30 1947 with a surplus of 7791360 for
the Experiment Station and 31272 for the Southern Piedmont Ex
periment Station after providing reserves of 564169 to cover out
standing accounts payable and purchase orders and reserving 2
38550 for cooperative project funds from sponsordonors on specific
research 1861784 for completing construction of a foodprocessing
laboratory 2385608 for building and housing projects and 49605
for seed revolving fund
Experiment Station surplus consists of 4407366 for the Eatonton
Area timber sales and rents under an agreement between the U S
Government and the State of Georgia held for future allotment and
budgeting for the operation of the area 876995 surplus invested
in cotton and 2506999 for operations of which 2500000 is for
rehabilitation of buildings
Assets on this date consisted of 11684132 cash on hand and in
bank 361221 reimbursements receivable from cooperative project
donors and 876995 salable cotton
REVENUE COLLECTIONS
In the fiscal year ended June 30 1947 the Experiment Station re
ceived 18449988 in Grants from the U S Government 3914264
in donations and had 7516113 earnings from sales and rents a
total of 29880365 all of which was transmitted to the Central
Office of the Board of Regents

AVAILABLE INCOME
Income for the operating expense of the Experiment Station in the
year ended June 30 1947 was 50379508 of which 46609506 was
provided through allotment by the Regents and 3770002 earnings
and donations retained by the Station
OPERATING COSTS
From the 50379508 available income 44783872 was expended
for the current operating expense of the Station and 3493649 for705
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA EXPERIMENT STATION EXPERIMENT
buildings and permanent improvements a total of 48277521 and
2101987 remained on hand increasing the 9582145 cash balance
held at the beginning of the fiscal year to 11684132 on June 30 1947
The first lien on this remaining cash balance is for liquidation of
outstanding accounts payable and reserves provided for specific pur
poses as reflected in balance sheet and the remainder will be avail
able for expenditure in the next fiscal period subject to budget
approvals
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the state
ment following YEAR ENDED JUNE 30th
BY ACTIVITY 1947 2980292 1946 2387430 4431281 410983 34232336 1339972 1945 3262984
Plant 6648560 2699744
Piedmont Experiment Station 436050 36471615 1741004 359162 32332466 1138388
Totals 48277521 42802002 39792744

BY OBJECT 28247227 26868585 760956 7563223 169781 544483 482365 1364836 53910 69627 1815912 55134 23454768
918550 698674
Supplies and Materials 8325696 185583 8573113 157483
Heat Light Power Water Printing Publicity 556692 1298084 1204248 504133 516938 1217727
43866 241436 99124 42791
Miscellaneous 3709098 53392 3784072 48782
Total Expense Payments Outlay Lands Buildings and Permanent Improvements 44783872 3493649 1 39748812 3053190 39097605 695139
Total Cost Payments 48277521 42802002 39792744
Number of Employees June 30 81 82 75
an706
UNIVERSITY SYSTEM OF GEORGIA
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 Stuckey is Director and Treasurer and is bonded in the
amount of 2000000 while Miss Julia Grant bookkeeper is bonded
in the amount of 1000000
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 staff of the Station
for the cooperation and assistance given the State Auditors office
during this examination and throughout the year
707
UNIVERSITY SYSTEM
FORT VALLEY STATE COLLEGE
FT VALLEY708

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
Grants U S Government
Donations
1947
42832504
81000
150000
758248
Earnings Educational Services 18168308
Total income receipts 619900 60
NONINCOME
Public Trust Funds
Income on Investments 1 44875
Transfers to Budget Funds 81000
Private Trust Accounts 27 633 95
CASH BALANCES JULY 1st
Budget Funds 3327175
Public Trust Funds 167686
Private Trust Accounts 177660
Totals 68489851
PAYMENTS
EXPENSE
Personal Services
Travel
22496583
740132
Supplies Materials 11101646
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Pensions
Equipment
357479
546812
552333
972157
51415
273397
81000
2307487
Miscellaneous g jgQ 27
Total expense payments
OUTLAYS
Lands Improvements
Equipment
NONCOST
Public Trust Funds
Investments
Private Trust Accounts
7525320
146838
2069391
CASH BALANCES JUNE 30th
ufet Funds 17645609
231561
871664
Public Trust Funds
Private Trust Accounts
Totals 1 68489851
1946
14912849
81000
2357362
14639396
31990607

170239
81000
403280
890157
478447
33851730
17104488
777874
7757983
322225
639489
333224
57614
22310
21240
81000
1271302
160180
39999468 28491315
678105
384169
400000
225620
3327175
167686
177660
33851730709
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE FORT VALLEY
CURRENT BALANCE SHEET
JUNE 30 1947
Education Auxiliary
ASSETS and General Enterprises
CASH ON HAND AND IN BANK
Budget Funds
Education and General 3569030
Auxiliary Enterprises 519578
Revenue Collections 244262
Private Trust Funds
FPHA Balance 137508
Agency Account Balance 734156 871664
Public Trust Funds 231561
Building FundVeterans Housing 190531
Building FundDormitory 13122208
Total Cash on Hand and in Bank 4916517 13832317
ACCOUNTS RECEIVABLE
Veterans and Student Accounts 784700 182803
INVESTMENTS
Public Trust Funds 3852921
Total Assets 9554138 14015120
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable Schedule 1289196 100562
RESERVES
For Restricted Funds
Education and Production 364790
Revenue for Transfer to Regents 1028962
Rehabilitation of Plant 1590000
Building Program Fund Balance 13312739
Public Trust Funds 4084482
Private Trust Funds 871664
SURPLUS FOR OPERATIONS JUNE 30 1947
Education and General 325044
Auxiliary Enterprises 601819
9554138 14015120
710
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE FORT VALLEY
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Fort Valley State College colored at Fort Valley ended the
fiscal year on June 30 1947 with a surplus of 325044 in its educa
tional and general fund after providing reserves of 1289196 to
cover outstanding accounts payable and unliquidated purchase orders
1714312 funds held for restricted purposes and 1028962 to be
transferred to Regents
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary
enterprises at the College on June 30 1947 was 601819 after
reserve of 100562 had been provided for outstanding accounts pay
able 190531 for Veterans Housing Project and 13122208 for
Dormitory Building Fund
REVENUE COLLECTIONS
Beginning with the fiscal year ended June 30 1946 all earnings
from fees rents and other sources for educational and general pur
poses have been transferred to the Central Office of the Regents of
the University System in Atlanta with allotments being made by the
Regents to the branches with which to meet the respective units
operating costs
In the year ended June 30 1947 revenue collections were 2414506
vocational funds received from the State Department of Education
6449788 tuition and fees 908248 in gifts from private sources
and 238850 from other sources a total of 10011392 which with
a cash balance of 190891 on hand at the beginning of the fiscal
year made 10202282 to be accounted for
Of this 10202283 to be accounted for 9293242 was transferred
to the Board of Regents 664779 was transferred to the educational
and general fund and 244262 remained on hand at the close of the
period on June 30 1947 to be transferred in the next fiscal year
711
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE FORT VALLEY
OPERATING ACCOUNTS
AVAILABLE INCOME
EDUCATIONAL AND GENERAL
Income with which to meet the years educational and general ex
penses amounted to 30457019 and was provided by 29711240
allotment by the Regents 664779 transferred from the Revenue
Collection Account and 81000 endowment income for pensions
OPERATING COSTS
From the 30457019 available income 29010188 was expended
for the years educational and general operating expense and 14
46831 remained on hand increasing the 2122199 cash balance held
at the beginning of the year to 3569030 on June 30 1947
The first lien on this remaining cash balance is for liquidation of
1289196 in outstanding accounts payable 1954790 is reserved for
restricted purposes and the remained will be available for expendi
ture in the next fiscal period subject to budget approvals
OPERATING ACCOUNTS
AVAILABLE INCOME
AUXILIARY ENTERPRISES
Earnings from auxiliary enterprises in the year ended June 30
1947 were 11479670 of which 1179236 was from dormitory
rents 8055801 from dining halls 969047 from farm and dairy
813260 from bookstore sales 453788 from laundry and 8538
from other sources in addition to which 20000000 allotment was
received from the Regents for construction of a Girls Dormitory
making total income available for the fiscal period 31479670
OPERATING COSTS
From the 31479670 available income 10989280 was expended
for the operating expenses of the dormitories dining halls and other
auxiliary enterprises and 7672158 for new buildings and equip
ment a total of 18661438 and 12818232 remained on hand in
creasing the 1014085 cash balance held at the beginning of the
year to 13832317 on June 30 1947
Of this 13832317 remaining cash balance 100562 is to be used
for liquidation of outstanding accounts payable 13122208 is re
served for buildings funds for dormitory 190531 for Veterans Hous
ing project and the remainder will be available for expenditure in
the next fiscal year subject to budget approvals712
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE FORT VALLEY
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 1947 1946 1945
EDUCATIONAL AND GENERAL
Administration 4973890 2397250 1971534
Plant 5648291 4940093 5127254
Library 1393014 959708 713646
Instruction 14283884 11436818 8871939
Vocational 1973793 1529035 1521537
Student Welfare 737316
Totals 29010188 21262904 18205910
AUXILIARY ENTERPRISES
Dormitories 8519975 1163762 499802
Dining Halls 7945581 6285950 4860813
Farm and Dairy 936220 482602 312789
Laundry 447034 358371 312256
Book Store 812628
Totals 18661438 8290685 5985660
Total Expenditures
All Activities 47691062 29553589 24191570
713
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE FORT VALLEY
YEAR ENDED JUNE 30th
BY OBJECT
1947
1946
1945
Personal Services 22496583
Travel Expense 740132
Supplies and Materials 11101646
Communication Services 357479
Heat Light Power Water 546812
Printing Publicity 552333
Repairs 972157
Rents 51415
Insurance Bonding 273397
Pensions 81000
Equipment 2307487
Miscellaneous 519027
Total Expense Payments 39999468
Outlay
Land Buildings and
Permanent Improvements 7525320
Equipment 146838
Total Cost Payments 47671626
Number of Employees at June 30 72
Average Enrollment 558
Annual Student Per Capita Cost
Educational and General 52024
Auxiliary Enterprises 33425
Totals 85449

17104488 14158222
777874 734985
7757983 6320359
322225 274498
639489 546015
333224 199987 48184
22310 64075
21240 31790
81000 81000
1271302 127967
160180 392075
28491315 22979157
678105 973513
384169 238900
29553589 24191570
60 52
431 358
49334 50855
19235 16719
68569 67574
PUBLIC TRUST FUNDS
The endowment fund of the College is carried at acquired book
value plus subsequent additions and on June 30 1947 amounted to
4084482 Assets of the fund on this date consisted of 231561 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
employees of the College714
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE FORT VALLEY
PRIVATE TRUST FUNDS
The Government Public Housing Authority Project taken over by
the College during the period in review is included in private Trust
Fund summary of Receipts and Payments page 11 with rental in
come of 447350 and expenditures of 309842 leaving a cash bal
ance on hand June 30 1947 of 137508
Private Trust or Agency Funds being administered at June 30
1947 amounted to 734156 detail of which will be found on page
10 of this report
GENERAL
The President and the Treasurer of the College are each bonded
in the amount of 750000
Books and records were found in excellent condition all known
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 College
for the cooperation and assistance given the State Auditors office
during this examination and throughout the year

1iiiif fWiwaiM
715
UNIVERSITY SYSTEM
GEORGIA STATE COLLEGE FOR WOMEN
MILLEDGEVILLE716
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
RECEIPTS
1947
1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units 64609225
Revenues Retained
Earnings Educational Services 59167592
Gifts 1106864
GrantsCounties 2822250
38513239
54481159
101909
1728500
Total income receipts127705931 94824807
NONINCOME
Public Trust Funds
Income on Investments
Gifts for Principal
Investments
Transfers Other Units
Private Trust Accounts
113900
11518
823500
434260
6638602
114698
179000
235684
23812
9571305
CASH BALANCES JULY 1st
Budget Funds 6081462 636784
Public Trust Funds 3094869 2661675
Private Trust Funds 1511512 1019112
Totals146415554 109266877717
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
PAYMENTS 1947 1946
EXPENSE
Personal Services 60165683 50071644
Travel 798106 661418
Supplies Materials 31927992 24389159
Communication 641170 5 44155
Heat Light Power Water 3857112 3778140
Publications 608672 427021
Repairs 50613
Rents 134250 132750
Insurance 1662427 353841
Indemnities 24063
Equipment 4154113 1062051
Miscellaneous 1206224 853915
OUTLAYS
Equipment
Lands Improvements
Personal Services
Travel
Supplies Materials
Heat Light Power Water
Rents
Miscellaneous
Contracts
Total expense payments105179812 82324707
285502 1126240
2321094 1989855
17350
5070125 3617588
73000 7239
85000 30000
37000 104500
80000 180000
Total outlay payments 7969071 7055422
3150000 20000
110066 100000
7481339 9078905
NONCOST
Public Trust Funds
Investments
Expense
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds 20638510 6081462
Public Trust Funds 1217981 3094869
Private Trust Funds 668775 1511512
Totals 146415554 109266877718
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
BUDGET FUNDS Available Cash Education and General Auxiliary Enterprise 15888055 4550455 20438510 200000 81420

U S Treasury NotesEducation ai Accounts Receivable Veterans Administration Education General id General 74000 7420
Auxiliary Enterprises 20719930
TRUST FUNDS Available Cash 3153650 525000 1257928 380827 1886756 5317405
Investments U S Bonds
Other Bonds
Student Notes
Equity in Beeson Hall 7204161

27924091
LIABILITIES
CASH LIABILITIES
Accounts Payable
Education and GeneraL
Auxiliary Enterprise
RESERVE
For Purchase Orders Outstanding
Education and General
Auxiliary Enterprises
1505018
1657315
For Rehabilitation and Construction
Education and General
Contracts Negotiated Auxiliary Enterprises
Unearned Income Auxiliary Enterprises
Public Trust Funds
Private Trust or Agency Funds
SURPLUS
Education and General
Auxiliary Enterprises
220086
159000
3162333
7911173
396446
1273125
6535386
668775
6525778
1071989
379086
19947238
7597767

27924091719
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
SUMMARY
FINANCIAL CONDITIONBUDGET FUNDS
EDUCATIONAL AND GENERAL
The Georgia State College for Women Milledgeville ended the
fiscal year on June 30 1947 with a surplus of 6525778 in its educa
tional and general fund after providing the necessary reserves of
220086 to cover outstanding accounts payable 1515018 for un
liquidated purchase orders and 7911173 for rehabilitation and con
struction
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary
enterprises at the College on June 30 1947 was 1071989 after re
serves of 159000 had been provided for outstanding accounts pay
able 1657315 for unliquidated purchase orders 396446 for con
tracts negotiated and 1273125 for unearned income
REVENUE COLLECTIONS
Beginning with the previous fiscal year 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 Uni
versity System in Atlanta with allotments being made by the
Regents to the branches with which to meet the respective units
operating costs
Revenue collections accounts for the year ended June 30 1947
showed total receipts of 16252273 of which 1684812 was from
the State Department of Education 12092252 tuition and fees 28
22250 from Baldwin County Board of Education for practice school
expense and 114875 from sales rents and other sources from which
461916 was transferred to the Educational and General Fund and
the 16252273 revenue together with 6000 balance on hand at the
beginning of the fiscal year was transmitted to the Regents in con
formity with plan adopted
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME
Income with which to meet the years educational and general ex
pense amounted to 76690029 and was provided by 75610686720
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
allotment made to the College by the Regents 716879 income re
ceipts retained and 461916 transfer from Revenue Collection Ac
count from which 99452 was transferred to the Auxiliary Enter
prises account
OPERATING COSTS
From the 76690029 available income 60157238 was expended
tor the educational and general operating expense and 27 287 86
for permanent improvements and equipment a total of 62886024
and 13804005 remained on hand increasing the 22840 50 cash
balance held at the beginning of the fiscal year to 160880 55 on
June 30 1947
The first lien on this remaining cash balance is for liquidation
ot outstanding accounts payable and encumbrances 79 11173 is
earmarked for rehabilitation and construction and the remainder
will be available for expenditure in the next fiscal period
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME
Income from earnings of auxiliary enterprises at the College in the
year just closed was 51021902 of which 7106187 was from dormi
tory rents 34046447 from dining halls and cafeteria 44 407 65
from laundry 3500000 transfer from the Regents 994 52 from
Educational and General Fund and 1829051 from student union
sales gifts and other sources
OPERATING COSTS
From the 51021002 available income for the period 450 225 74
was expended for the current operating expense of the dormitories
dining halls and other auxiliary enterprises 5240285 for lands
buildings and equipment 759043 remained on hand increasing the
3791412 cash balance on hand at the beginning of the fiscal vear
to 4550455 on June 30 1947
Of this 4550455 cash badance 1816315 is for liquidation of
outstanding accounts payable and encumbrances 396446 for nego
tiated contracts 1273125 is reserved for unearned income and the
remaining 1064569 represents surplus available for expenditure
subject to budget reapprovals in the next fiscal period
i
721
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
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 1947 1946
EDUCATIONAL AND GENERAL
Administration Including Student Welfare 10037230 7574662
Plant 9293185 8253853
Library 2596921 2094588
Instruction 1 36156620 27996590
Extension 2073282 1905663
Outlay 2728786 279433
62886024 48104789
AUXILIARY ENTERPRISE
Dormitories 8241927 5271337
Dining Hall 28908281 21709101
Cafeteria 3026685 4384066
Laundry 3572980 2900191
Livestock Project 430699 234656
Student Union formerly in Student Activity
Fund 842002
Outlay Lands Buildings Equipment and
Permanent Improvements 5240285 6775989
50262859 41275340
113148883 89380129
BY OBJECT
EXPENSE
Personal Services 60165683 50071644
Travel Expense 798106 661418
Supplies and Material 31927992 24389159
Communication 641170 544155
Heat Light Power and Water 3857112 3778140
Printing and Publicity 608672 427021
Repairs 50613
Rents 134250 132750
Insurance and Bonding 1662427 353841
Indemnities 24063
Equipment 4154113
Miscellaneous 1206224 853915
1062051
Total Expense105179812 82324707722
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
YEAR ENDED JUNE 30
BY OBJECT
OUTLAY
Personal Service 23
Travel Expense
Supplies and Material
Heat Light Power and Water
Rents
Equipment
Miscellaneous
Land and Building Purchased
Number of Employees June 3CL
Average Enrollment
Annual Student Per Capita Cost
Educational and General
Auxiliary Enterprises
Totals
1947 1946
2321094 1989855
17350
5070125 3617588
73000 7239
85000 30000
285502 1126240
37000 18000
80000 266500
113148883
179
1113
56501
45160
101661
s 89380129
165
1161
s 41434 35551
76985

723
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
PUBLIC TRUST FUNDS
On June 30 1947 the College held 6454588 in Student Loan
Funds and 80798 Endowment Funds a total of 6535386 of which
5317405 was invested in stocks bonds student notes and equity in
Beeson Hall and 1217981 was cash in bank
Chappel Scholarship and Anna Brown Small Fund had been handled
previously by Miss Alice Napier a member of the faculty but upon
her retirement the past year these funds were transferred to the
College and are shown in this report for the first time
PRIVATE TRUST FUNDS
Private Trust Funds being administered by the College for student
organizations and others on June 30 1947 amounted to 668775
Student Union account had been carried as an agency account but
as of July 1 1946 was transferred to Auxiliary Enterprises accounts
by order of the Board of Regents
GENERAL
The President of the College is bonded in the amount of 1000000
the Comptroller for 2500000 and Assistant Treasurer for 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 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 budgets725
UNIVERSITY SYSTEM
GEORGIA STATE COLLEGE
SAVANNAH726
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE SAVANNAH
RECEIPTS 1947
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units 16152318
Revenues Retained
Grants from U S Government 3521698
Grants Counties 2 37489
Earnings Educational Services 16257948
Total income receipts 36169453
NONINCOME
Private Trust Account 17 24634
CASH BALANCES JULY 1st
Budget Funds 54 71112
Private Trust Account 283244
Totals 43648443
PAYMENTS
EXPENSE
Personal Services 16006583
Travel 100998
Supplies Materials 33 22031
Communication 1 523 75
Heat Light Power Water 4 47719
Publications 1 54904
Repairs M1895
Rents 3000
Insurance 428853
Equipment 17 777 75
Miscellaneous 1 Q7g gg
Total expense payments 27633828
OUTLAYS
Lands Buildings
Contracts 250135
NONCOST
Private Trust Accounts 17 343 9
CASH BALANCES JUNE 30th
Budget Funds 13756602
Private Trust Funds 2 235 39
Totals 43648443
1946
6742099
3521698
9283461
19547258
1015950
3330255
188128
24081591
10491674
98631
3938536
115201
411752
36681
129948
14760
66956
995147
41015
16340301
1066100
920834
5471112
283244
24081591UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE SAVANNAH
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
LIABILITIES RESERVES AND SURPLUS
727
REVENUE ACCOUNT
Cash and in Bank 128898
Pees
U S Government Veterans
Program 5725575
Students 42234 5767809 5896707
BUDGET FUNDS
Cash and in Bank 9864947 9864947
AUXILIARY ENTERPRISES
Cash and in Bank 3762757
Accounts ReceivableBoard and Room 113195 3875952
PRIVATE TRUST AND AGENCY FUNDS
Cash and in Bank 223539
U S Taxes Overpaid 51373
Teacher Retirement Contributions 275 172441
RESERVES
Revenue Funds
Unearned Income 941575
Regents Balance 4955132 5896707
19810047
LIABILITIES
Budget Funds
Accounts Payable 1182030
Auxiliary Enterprise
Accounts Payable 698875 1880905
Budget Funds
Special Funds for Improvements 5130000
Private Trust and Agency Funds 172441 11199148
SURPLUS
Budget Funds 3552917
Auxiliary Enterprise Funds 3177077 6729994
19810047728
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE SAVANNAH
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Georgia State College colored at Savannah ended the fiscal
year on June 30 1947 with a surplus of 3552917 after providing
the necessary reserve of 1182030 to cover outstanding accounts
payable and 5130000 reserve for improvements to be made
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary
enterprises at the College on June 30 1947 was 3177077 after
reserve of 698875 had been provided for liquidation of like amount
of accounts payable
REVENUE COLLECTIONS
Beginning with the fiscal year ended June 30 1946 all earnings
from fees rents and other sources for educational and general pur
poses have been transmitted to the Central Office of the Regents of
the University System in Atlanta with allotments made by the
Regents to the branches with which to meet the respective units
operating costs
In the year ended June 30 1947 the College collected 5340505
in fees 3521698 from U S MorrillNelson Grant and 593924
from rents sales and other sources a total of 9456127 which with
a balance of 114218 on hand at the beginning of the fiscal year
made a total of 9570345 to be accounted for
Of this 9570345 to be accounted for 9441447 was transferred
to the Board of Regents in compliance with plan adopted and 1
28898 remained on hand on June 30 1947 to be transmitted to the
Regents in the next fiscal period
On June 30 1947 the College also had acounts receivable of 57
25575 due from the U S Government Veterans Administration and
42234 due from students which will be remitted to the Regents as
collected729
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE SAVANNAH
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME
Income with which to meet the years educational and general oper
ating expenses amounted to 25541765 and was provided by allot
ment made to the College by the Regents
OPERATING COSTS
From the 25541765 income provided 18910312 was expended
for the educational and general operating expense of the College and
250135 for new buildings a total of 19160447 and 6381318
remained on hand increasing the 3483629 cash balance held at the
beginning of the fiscal period to 9811879 on June 30 1947
The first lien on this 9811879 remaining cash balance is for
liquidation of 1182030 in outstanding accounts payable 5130000
is reserved for improvements to be made 275 for teacher retirement
fund and the remainder will be available for expenditure in the next
fiscal period subject to budget approvals
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME
Total income from earnings of auxiliary enterprises in the year
ended June 30 1947 was 10613008 of which 8076113 was from
boarding 1707983 room rents 815462 from laundry and 13450
from other sources
OPERATING COSTS
From the 10613008 available income 8723516 was expended
for the current operating expense of the dormitories dining halls
laundry and other auxiliary enterprises and 1889492 remained on
hand increasing the 1873265 cash balance held at the beginning of
the fiscal year to 3762757 on June 30 1947 which will be available
for expenditure in the next fiscal period subject to budget approvals
after providing for liquidation of 698875 in outstanding accounts
payable
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College the past year are com
pared with previous years costs in the statement following730
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE SAVANNAH
YEAR ENDED JUNE 30
BY OBJECT
EDUCATIONAL AND GENERAL
Personal Services
Travel Expense
Supplies and Materials
Communication Services
Heat Light Power Water
Printing
Repairs
Rents
Insurance and Bonding
Equipment
Miscellaneous
1947
14126971
98373
2184317
152375
187302
154904
72919
3000
287485
1535023
107643
Total Expense Payments 18910312
Outlay
New Buildings
250135
1946
9855093
98631
651744
114581
96699
36681
52855
14760
63855
852295
40020
11877214
1066100
Total Cost PaymentsEducational General 19160447 12943314
AUXILIARY ENTERPRISES
Personal Services
Travel Expense
Supplies and Materials
Communication Services
Heat Light Power Water
Repairs
Insurance
Equipment
Miscellaneous
Total Expense PaymentsAux Enterprises
1879612 636581
2625
6137714 3286792
620
260417 315053
58976 77093
141368 3101
242752 142852
52 995
8723516
Total Cost PaymentsAll Activities 27883963
Number of Employees at June 30th
Average Enrollment
Annual Student Per Capita Cost
77
907
30743
4463087
17406401
62
582
29909
Report for the past year has been compiled from check registers
and due to inadequacy and inaccuracy of records activity classification
of payments could not be obtained731
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE SAVANNAH
PRIVATE TRUST FUNDS
Private Trust or Agency Accounts consisting of student deposits
and various student organization funds at the end of the year on
June 30 1947 amounted to 223539
Agency funds have been poorly handled and incorrectly posted
GENERAL
As mentioned in previous reports machine bookkeeping does not
work well with this unit of the University System and the condition
does not improve Personnel turnover is unusually high and always
someone is learning to use the machine
Ledger postings are made from grouped vouchers directly the
result being that when the group is filed there is no way to check for
errors This practice should be discontinued and in all instances a
correct register of checks and deposits be posted giving complete
information and the ledger posted from this record Also a large
number of errors were found between funds
The President and the Treasurer of the College are each bonded
in the amount of 1000000
All recorded receipts for the period under review have been ac
counted for and expenditures were within the limits of budget ap
provals and supported by proper voucher except as noted
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
733
UNIVERSITY SYSTEM
GEORGIA TEACHERS COLLEGE
STATESBORO734
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA TEACHERS COLLEGE STATESBORO
RECEIPTS
1947
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units 10501225
Revenues Retained
Earnings Educational Services 31969350
Interest Investments
Gifts
Grants Counties 1166878
Total income receipts
NONINCOME
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Private Trust Funds
43637453
1924465
9686000
392438
Totals
PAYMENTS
EXPENSE
Personal Services1 195
Travel 2
Supplies Materials 113
Communication
Heat Light Power Water
Publications
Repairs
Insurance
Equipment
Miscellaneous
76331
77324
14825
94426
27465
71359
91726
38599
92801
12576
Total expense payments 34497432
OUTLAYS
Lands Buildings
Personal Services 436594
Supplies Materials 778736
Contracts 710267
Equipment
NONCOST
Private Trust Account 1868642
CASH BALANCES JUNE 30th
Budget Funds 16900424
Private Trust Funds 448261
Totals 55640356
Includes U S Bonds for
temporary investment 1500000
1946
11332819
14561149
13918
761389
26669275
1152283
4481398
308638
55640356 32611594
S 13361562
226295
5383624
180558
626519
124530
74214
372333
150864
20500499
250000
714174
1068483
9686000
392438
32611594
1500000 1 to
735
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA TEACHERS COLLEGE STATESBORO
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
REVENUE FUNDS
Cash and in Bank 60000
Accounts Receivable
Fees U S Government 2647791
Property RentalFaculty 34300 2682091 2742091
BUDGET FUNDS
Cash and in Bank 7172194
U S Bonds 1500000 8672194
AUXILIARY ENTERPRISE FUNDS
Gash and in Bank 8168230
Accounts ReceivableRoom and Board
Students 80000 8248230
PRIVATE TRUST FUND ACCOUNT
Cash and in Bank 448261
20110776
LIABILITIES RESERVE SURPLUS
LIABILITIES
BUDGET FUNDS
Accounts PayablePurchase Orders 209959
AUXILIARY ENTERPRISES
Accounts Payable 5950 215909
RESERVES
REVENUE FUNDS
Unearned Income Fees 710400
For Regents 2031691 2742091736
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA TEACHERS COLLEGE STATESBORO
BUDGET FUNDS
Teachers Salaries July
August September
Bus Funds
1596650
200000
Building and Construction 5800000 7596650
AUXILIARY ENTERPRISES FUNDS
Unearned Income Room Board
PRIVATE TRUST FUNDS
Student Deposits
SURPLUS
BUDGET FUNDS
AUXILIARY ENTERPRISE FUNDS
1240000
448261 12027002
865585
7002280 7867865
20110776737
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA TEACHERS COLLEGE STATESBORO
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Georgia Teachers College at Statesboro ended the fiscal year on
June 30 1947 with a surplus of 865585 in its educational and gen
eral fund after providing the necessary reserve of 209959 to cover
outstanding accounts payable reserving 1596650 for teachers sal
aries for July August and September 1947 5800000 for building
and construction and 200000 for bus fund
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary
enterprises at the College on June 30 1947 was 7002280 after
providing reserve of 5950 for accounts payable and 1240000 for
unearned income
REVENUE COLLECTIONS
Beginning with the previous fiscal year ended June 30 1947 all
earnings from fees rents and other sources for educational and gen
eral purposes have been transmitted to the Central Office of the
Regents of the University System in Atlanta with allotments being
made by the Regents to the branches with which to meet the respective
units operating costs
Fees collected in the year ended June 30 1947 by the Georgia
Teachers College amounted to 10392471 property rentals produced
390325 other income was 120000 and 1166878 was received
from the Bulloch County Board of Education for Laboratory School a
total of 12069674 which with a balance of 84639 on hand at the
beginning of the fiscal year made a total of 12154313 to be ac
counted for
Of the 12154313 to be accounted for 12094313 was transmitted
to the Regents in conformity with plan adopted and 60000 remained
on hand June 30 1947 to be transferred in the next fiscal period
The College also had accounts receivable of 2647791 due from
the U S Government and 34300 property rentals due from faculty
on June 30 1947 which are carried as a reserve in balance sheet to
be remitted to the Regents upon collection738
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA TEACHERS COLLEGE STATESBORO
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME
Income with which to meet the years educational and general oper
ating expenses amounted to 23669021 and was provided by 225
35538 allotment made to the College by the Regents and 1133483
income receipts retained by the unit
OPERATING COSTS
From the 23669021 available income 20731813 was expended
for the educational and general operations of the College and 29
37208 remained on hand increasing the 5734986 cash balance held
at the beginning of the fiscal period to 8672194 on June 30 1947
The first lien on this remaining cash balance is for liquidation of
209959 outstanding accounts payable 1596650 is to be used for
teachers salaries for July August and September 5800000 is des
ignated for building and construction 200000 for bus account and
the remainder will be available for expenditure in the next fiscal
period subject to budget approvals
OPERATING ACCOUNTS
AVAILABLE INCOME
AUXILIARY ENTERPRISES
Total income from earnings of auxiliary enterprises at the Georgia
Teachers College in the year just closed was 19993071 of which
4046780 was from dormitory rents 15010082 for boarding and
936209 from the farm and the book store
OPERATING COSTS
From the 19993071 available income for the period 15691216
was expended for the operating expenses of dormitories dining halls
and other auxiliary enterprises and 4301855 remained on hand
increasing the 3866375 cash balance held at the beginning of the
fiscal year to 8168230 on June 30 1947 of which 5950 is for
liquidation of outstanding accounts payable 1240000 reserved for
unearned income and the remainder will be available for expenditure
subject to budget approvals 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 following739
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA TEACHERS COLLEGE STATESBORO
YEAR ENDED JUNE 30th
BY ACTIVITY 1947 1946 1945
EDUCATIONAL AND GENERAL
Administration 3193862 2715282 2550475
Plant 2385561 1838513 2443746
Library 1123173 879633 661902
Instruction 9784871 8386115 6315358
Laboratory Schools 2176345
Summer School 991926
Extension 135000
Health 255774
Athletics and Other Activities 685301
Total Educational General 20731813 13819543 11971481
AUXILIARY ENTERPRISES
Dining Halls 10638215 5018615 3545436
Dormitories 3830943 1030626 782039
Farm and Dairy 1025586 854678 874006
Book Store 196472 93005 71640
Maintenance and Operation of
Auxiliary Enterprises 648206
Total Auxiliary Enterprises 15691216 7645130 5273121
Total Expenditures
All Activities 36423029 21464673 17244602740
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA TEACHERS COLLEGE STATESBORO
YEAR ENDED JUNE 30th
BY OBJECT
Personal Services
Travel Expense
1947
19576331
277324
Supplies Materials 11314825
Communication Services
Heat Light Power Water
Printing Publicity
Repairs
Miscellaneous
Insurance and Bonding
Equipment
194426
727465
371359
191726
312576
338599
1192801
1946
13361562
226295
5383624
180558
626519
124530
74214
141939
8925
372333
Total Expense Payments 34497432
Outlay
Lands Buildings 1925597
Equipment
250000
714174
Number of Employees June 30th
Average Enrollment for Year
ended June 30th
64
49
Annual Student Per Capita Cost
Educational and General
Auxiliary Enterprises
567
36564
27674
338
40886
22619
Totals
64238
1945
10764631
141608
4038655
130142
545571
250762
489262
118345
19023
47948
20500499 16545947
500000
198655
Total Cost Payments 36423029 21464673
17244602
41
220
54416
23969
63505
78385
PRIVATE TRUST AND AGENCY FUNDS
Private Trust Funds held by the College at June 30 1947 amounted
to 448261 and consisted of student deposits
GENERAL
The President of the College is bonded in the amount of 3000 00
and the Treasurer for 750000
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 staff of the College
for the cooperation and assistance given the State Auditors office
during this examination and throughout the year
741
UNIVERSITY SYSTEM
ABRAHAM BALDWIN AGRICULTURAL COLLEGE
TIFTON742
UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN AGRICULTURAL COLLEGE TIFTON
RECEIPTS
1947
INCOME FROM STATE REVENUE RECEIPTS
Transfers Other Spending Units 11802577
Revenues Retained
Earnings Educational Services 18371342
Interest on Investments
Total income receipts 30173919
CASH BALANCES JULY 1st
Budget Funds
7914755
Totals 38088674
PAYMENTS
EXPENSE
Personal Services 13004425
Travel 810000
Supplies Materials 114 22153
223371
837653
37233
855807
31622
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance 254246
496252
42444
Equipment
Miscellaneous
Total expense payments 28015206
OUTLAYS
Lands Improvements
Contracts j
Personal Services
Supplies Materials
Equipment
391835
Total outlay payments
CASH BALANCES JUNE 30th
Budget Funds
1946
12433619
7995795
34602
20464016
2634412
23098428
7379475
475724
5079733
161014
574740
45727
273412
59550
15733
666520
27881
14759509
139882
9823 117972
57628 166310
2059286 424164
8014182 7914755
Totals 38088674
Includes temporary investment in U S Bonds
23098428
1000000 1000000743
UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN AGRICULTURAL COLLEGE TIFTON
CURRENT BALANCE SHEET
JUNE 30 1947
Revenue Education Auxiliary
ASSETS Collections General Enterprise
Cash in Bank and U S Bonds 142881 7635629 235672
Accounts Received Veterans
Administration 1597000 384945
1739881 7635629 620617
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable g 42073
RESERVES
Transfer to Regents 1739881
Unearned Income 81000 295234
Balance Allotment for Heating
Plant Sewer Project and
Housing 5754662
SURPLUS
For Regular Operations 1757894 325383
1739881 7635629 620617744
UNIVERSITY SYSTEM OF GEORGIA
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 1947 with a surplus of 1757894 in its edu
cational and general fund after providing the necessary reserve of
42073 to cover outstanding accounts payable and reserving 81000
for unearned income and 5754662 for balance of allotment for heat
ing plant sewer project and housing
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary
enterprises at the College on June 30 1947 was 325383 after
reserve of 295234 had been provided for unearned income
REVENUE COLLECTIONS
Fees collected in the year ended June 30 1947 by the College
amounted to 3716854 vocational funds received from the State
Department of Education were 1515236 processing plant income
was 1867571 and 441447 was received from sales rents and
other sources making a total of 7541108 which with balance of
188608 on hand at the beginning of the fiscal period made 77
29716 to be accounted for
Of this 7729716 revenue receipts to be accounted for 7291758
was transmitted to the Board of Regents 295027 was transferred
to the Educational and General Fund of the College bank service
charge was 050 and 142881 remained on hand June 30 1947 to
be transmitted to the Regents Central Office in the next fiscal period
On June 30 1947 there was also due the College 1597000 in fees
by the U S Veterans Administration which is to be remitted to the
Regents as collected
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME
Income with which to meet the years educational and general oper
ating expenses amounted to 17869612 and was provided by allot
ment made to the College by the Regents in the amount of 160745
UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN AGRICULTURAL COLLEGE TIFTON
79099 295486 Veterans Administration fees retained 295027
transferred from the Revenue Collection account and 1200000 from
the Auxiliary Enterprises Account
OPERATING COSTS
From the 17869612 available income 15288726 was expended
for the current operating expense of the College and 801075 for
lands buildings and equipment a total of 16089801 and 1779811
remained on hand increasing the 5855818 cash balance held at
the beginning of the fiscal year to 7635629 on June 30 1947
The first lien on this remaining cash balance is for liquidation of
outstanding accounts payable 81000 is reserved for unearned in
come 5754662 for balance of allotment for heating plant sewer
project and housing and the remainder of 1757894 will be available
for expenditure in the next fiscal period subject to budget approvals
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME
Auxiliary activities for the year show receipts of 8481970 from
dining halls 2420007 from dormitories 1148057 store sales and
1500000 allotment from the Board of Regents making a total of
13550034 from which 1200000 was transferred to the Educa
tional and General Fund Account leaving income available with which
to meet the expense of Auxiliary Enterprises for the period 123
50034
OPERATING COSTS
Expenditures for the current operating cost of dormitories and
dining halls in the period under review were 12726480 and 12
58211 paid for new equipment making a total for the year of 139
84691 which exhausted the 12350034 available income and re
duced the 1870329 cash balance held at the beginning of the fiscal
period to 235672 on June 30 1947 and this amount will be avail
able for expenditure in the next year subject to budget approvals
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College the past three years
are compared in the statement following746
UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN AGRICULTURAL COLLEGE TIFTON
YEAR ENDED JUNE 30
BY OBJECT 1947 1946
Personal Services 13004425
Travel Expense 810000
Supplies and Materials 11422153
Communication Services 223371
Heat Light Power Water 837653
Printing Publicity 37233
Repairs 855807
Rents 31622
Insurance Bonding 254246
Equipment 496252
Miscellaneous 42444
1945
Total Expense Payments 28015206
Outlay
Lands Buildings and Permanent
Improvements 401658
Equipment 1657628
Total Cost Payments 30074492
Number of Employees at June 30th 31
Average Enrollment 319
Annual Student Per Capita Cost 94277
7379475 6564169
475724 328560
5079733 2574911
161014 149911
574740 484728
45727 49111
273412 241547
59550 89411
15733 14954
666520 216505
27881 27120
14759509 10740927
257854 89800
166310 176370
15183673 11007097
32 21
18375 116
82632 94889
GENERAL
The illness and death of Treasurer Gray early in 1947 caused the
work in his office to get behind and summary sheets of expenditures
by activity had not been completed at the time of this examination
hence have not been shown in comparative statement of operating
costs
The normal amount in the petty cash fund is 30000 On June 30
1947 deposits were due to be made from petty cash covering checks
returned unpaid by bank which should have been a charge to cash
and a credit to bank accounts as the items were all subsequently
collected as follows747
UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN AGRICULTURAL COLLEGE TIFTON
Educational and General e 239 00
Auxiliary Enterprisess 1 11540
Also covering deposits charged on cash book but not
in fact deposited
Revenue Collection Account 47462
Auxiliary Enterprises 2 72543
Also covering amount paid twice to O Mitchell to be
recovered from payee
Auxiliary Enterprise Account 22 32
457677
Add normal amount in cash 300 00
Cash Items June 30 1947 4 876 77
The above amount could not be verified on this examination with
out bringing the audit up to date of closing examination Failure
to make deposits currently was explained by assistant comptroller as
due to advances to and for Veterans Administration students out of
cash against reimbursements by Veterans Administration the amount
of these advances necessitating use for that purpose of current cash
normally deposited
Examiner was advised that an accountant from the Regents office
had begun and was expected at an early date to complete checking
this fund and instituting accounting procedure to avoid a recurrence
of this condition
The President of the College is bonded in the amount of 200000
the Treasurer for 750000 and the Assistant Treasurer for 200000
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 as noted
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 year749
UNIVERSITY SYSTEM
COASTAL PLAIN EXPERIMENT STATION
TIFTON750
UNIVERSITY SYSTEM OF GEORGIA
COASTAL PLAIN EXPERIMENT STATION TIFTON
RECEIPTS
1947
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units 18338439
Revenues Retained
Earnings Development Services 9551763
Donations 146000
Total income receipts 28036202
CASH BALANCES JULY 1st
Budget Funds
2216013
Total 30252215
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
Repairs
Contracts
Equipment
1946
13432134
8405666
500000
22337800
2686640
25024440
4679137 11699124
348236 301039
6223165 5441296
187839 152297
338507 298209
455125 133684
603652 479869
105117 146200
181905 43982
1967250 2004780
51347 45555
Total expense payments 25141280 20746035
373948
663340
51170
245000
136134
506933
207168
781040
567251
Total outlay payments 1469592
2062392
CASH BALANCES JUNE 30th
Budget Funds 3641343
2216013
Total 30252215
25024440agss asrssss
751
UNIVERSITY SYSTEM OF GEORGIA
COASTAL PLAIN EXPERIMENT STATION TIFTON
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
CASH IN BANK 3641343
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable Purchase Orders 524860
RESERVES
For Building Rehabilitation 2500000
For Restricted Use Funds
Emory University 245420
Angus Cattle 131711
U S Golf Association 115913 2993044
SURPLUS
For General Operations 1 23439
3641343752
UNIVERSITY SYSTEM OF GEORGIA
COASTAL PLAIN EXPERIMENT STATION TIFTON
SUMMARY
FINANCIAL CONDITION
The Coastal Plain Experiment Station at Tifton ended the fiscal
year on June 30 1947 with a surplus of 123439 after providing the
necessary reserve of 524860 to cover outstanding accounts payable
and reserving 2500000 for building rehabilitation and 493044 for
restricted funds
REVENUE COLLECTIONS
Revenue collections account for the year ended June 30 1947 shows
125111 received from the U S Department of Agriculture 2
13800 from rents and 9212852 from sales making a total of 95
51763 all of which was transmitted to the Board of Regents Central
Office in Atlanta within the fiscal year
AVAILABLE INCOME
Income with which to meet the years operating expenses amounted
to 28036202 and was provided by allotment made to the Station by
the Regents of the University System in the amount of 27890202
and 146000 donation from the American Golf Association for re
stricted use
OPERATING COSTS
From the 28036202 available income 25141280 was expended
for the current operating expense of the Station and 1469592 for
lands buildings and equipment a total of 26610872 and 1425330
remained on hand increasing the 2216013 cash balance held at the
beginning of the fiscal year to 3641343 on June 30 1947
The first lien on this remaining cash balance is for liquidation of
outstanding accounts payable 2993044 is reserved for designated
purposes and the remainder will be available for expenditure in the
next fiscal period subject to budget approvals
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the state
ment following
753
UNIVERSITY SYSTEM OF GEORGIA
COASTAL PLAIN EXPERIMENT STATION TIFTON
YEAR ENDED JUNE 30th
BY ACTIVITY 1947 1946
1945
3615631
204708
3329
1196296
4415629
678425
332765
1477670
1004936
Administration and General 1662169 983038 841146
Plant 1687748 2755192
Library 296391 246003
Agricultural Economics 247500
Agricultural Engineering 658623 644464
Agronomy 1895502 1303057
Animal Husbandry 5443964 4935056
Animal Pathology 1056049 892685
Agriculture 526381
Dairy 1453927 1092215
Entomology 301469 145830
Farm 718178 597096
Forage Crops Pastures 804823 751221 427145
Grass Breeding 315022 270702 2571 24
Grass Lawn Golf Special 30087
Horticulture 2871314 2403883
Nematology 55L95 gl3 03
Range Grazing 856794 475633 575105
Seed Certification 2 03530
Shade Tobacco 2608327 3618245
Soils 708058
Tobacco 449128
Tobacco Pathology 286101 250500 2l28l2
Vegetable Plant Diseases 5000
LivestockRestricted Funds 240 00
Apiculture 793455
1897321
81303 89246
2160930
125292
419557 285802
Total Experiment Payments 25141280 22808427 196 760 20
Outlay
Plant 1094402
Animal Pathology 254580
Forage Crops Pastures 120610
Total Cost Payments 26610872 22808427 19676020754
UNIVERSITY SYSTEM OF GEORGIA
COASTAL PLAIN EXPERIMENT STATION TIFTON
YEAR ENDED JUNE 30th
BY OBJECT
1947
1946
Personal Services 14679137 11699124
Travel Expense 348236 301039
Supplies Materials 6223165 5441296
Communication Services 187839 152297
Heat Light Power Water 338507 298209
Printing Publicity 455125 133684
Repairs 603652 479869
Rents 105117 146200
Insurance and Bonding 181905 43982
Equipment 1967250 2028780
Miscellaneous 51347 45555
Total Expense Payments 25141280 20770035
Outlay
Lands Buildings 1333458 1495141
Wells
Equipment 136134 543251
Total Cost Payments 26610872 22808427
Number of Employees June 30th 49 43
1945
9212136
170374
5324681
163456
268135
116949
1025738
153972
30758
2247779
39691
18753669
412419
263200
246732
19676020
25
GENERAL
The Coastal Plain 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 and Treasurer of the Station is bonded in the amount
of 750000 the Assistant Treasurer for 500000 and Plant Super
intendent for 200000
Books and records were found in excellent condition 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
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 year755

UNIVERSITY SYSTEM
GEORGIA STATE WOMANS COLLEGE
VALDOSTA756
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE WOMANS COLLEGE VALDOSTA
RECEIPTS
1947
1946
INCOME FROM STATE REVENUE
ALLOTMENTS
Transfers Other Spending Units 15589015
Revenues Retained
Earnings Educational Services 15040851
Total income receipts
11678777
11158654
30629866 22837431
NONINCOME
Public Trust Funds
Gifts for Principal
Income
Investments
Private Trust Accounts
182615 130257
10638 16832
158500 173600
6541471 5520197
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Private Trust Funds
Total
2193373
267082
686772
274693
766382
40670317 29719392757
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE WOMANS COLLEGE VALDOSTA
PAYMENTS
1947
EXPENSE
Personal Service
Travel
17608998
95211
Supplies Materials 53 gig g2
Communication 1 725 98
Heat Light Power Water 457669
Publications O27 og
Repairs 2426709
Rents 129402
Insurance 295661
Equipment 1344167
849461
Miscellaneous
Total expense payments 28864294
OUTLAYS
Lands Improvements
Contracts
Equipment
734000
NONCOST
Public Trust Funds
Investments
Expense
Private Trust Accounts
164900
129258
6654947
CASH BALANCES JUNE 30th
Budget Funds 3224945
Public Trust Funds 3 24g 77
Private Trust Funds 573296
1946
14199927
111121
3797061
193948
444941
124929
300561
111009
27025
394698
821408
20526628
117430
317600
10700
5599807
2193373
267082
686772
Totals 40670317
29719392758
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE WOMANS COLLEGE VALDOSTA
CURRENT BALANCE SHEET
JUNE 30 1947
ASSETS
Education
General
Boarding
Laundry
Cash and in Bank
U S Bonds
Student Loans
Due from U S Veterans Administration
Inventories Food
3205895 917023
934750
504050
66500
226879
4711195 1143902
LIABILITIES RESERVES SURPLUS
LIABILITIES
Purchase Orders
55902 328602
RESERVES
For Building Repairs
Unearned Income
Public Trust Funds
Private Trust Accounts
SURPLUS
2303648
1763477
573296
14872
169300
646000
4711195 1143902759
UNIVERSITY SYSTEM OF GEORGIA
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 1947 with a surplus of 14872 in its Educational and
General Fund after providing the necessary reserve of 55902 to
cover outstanding accounts payable and unliquidated purchase orders
and reserving 2303648 for building repairs to be made
AUXILIARY ENTERPRISES
Surplus available for the operation of the Auxiliary Enterprises
at the College of June 30 1947 was 646000 after providing the
necessary reserve of 328602 for outstanding accounts payable and
reserving 169300 for unearned income
REVENUE COLLECTIONS
Beginning with the previous fiscal year ended June 30 1946 all
earnings from fees rents and other sources for educational and gen
eral purposes have been 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
Revenue collections by the College in the period under review were
3654860 from fees and tuition and 104750 from other sources a
total of 3759610 all of which was transmitted to the Board of
Regents within the fiscal year ended June 30 1947
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME
Income with which to meet the years educational and general oper
ating expenses amounted to 18388625 and was provided by allot
ment made to the College by the Regents of the University System
OPERATING COST
From the 18388625 available income 18184043 was expended
for the educational and general expense of the College and 204582
remained on hand increasing the 2103340 cash balance held at the
beginning of the fiscal year to 2307922 on June 30 1947760
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE WOMANS COLLEGE VALDOSTA
Of this 2307922 cash balance on hand 55902 is to be used for
liquidation of outstanding accounts payable and the remainder will be
available for expenditure in the next fiscal period subject to budget
approvals
OPERATING ACCOUNTS
AVAILABLE INCOME
AUXILIARY ENTERPRISES
In the period under review the College collected a total of 122
51241 income for the operation of its auxiliary enterprises of which
2694498 was from dormitory rents 7880216 from dining halls
726527 from the laundry and 950000 allotment provided by the
Board of Regents
OPERATING COSTS
From the 12251241 available income 10680251 was expended
for the current operating expense of dormitories dining halls and
laundry and 734000 was expended for new buildings a total of
11414251 and 836990 remained on hand increasing the 80033
cash balance held at the beginning of the fiscal year to 917023 on
June 30 1947 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 approvals
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three
years are compared in the statement following761
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE WOMANS COLLEGE VALDOSTA
YEAR ENDED JUNE 30th
BY ACTIVITY 1947 1946 1945
EDUCATIONAL AND GENERAL
Administration 2952417 2492066 2330132
Plant 3672132 1405467 1418740
Library 971197 927712 1000259
Instruction 10588297 7928617 7171627
Student Activities 297534
BY OBJECT
EDUCATIONAL AND GENERAL
Personal Services 14127648
Travel Expense 95211
Supplies and Materials 534519
Communication Services 113396
Heat Light Power Water 140813
Printing Publicity 102736
Repairs 1940223
Rents 129402
Insurance and Bonding 171866
Equipment 706303
Miscellaneous 121926
Total Expense Payments 18184043
Outlay
Buildings
Equipment
Total Educational General 18184043 12753862 12218292
AUXILIARY ENTERPRISES
Dormitories 5153657 3083022 2100598
Dining Halls 6260594 4807174 3644091
Total Auxiliary Enterprises 11414251 7890196 5744689
Total Expenditures
All Activities 29598294 20644058 17962981
11163054 10331851
111121 91727
363662 369119
130858 96812
142103 111506
124929 71635
124237 178360
111009 112564
27025 22262
240440 17222
97994 153089
12636432 11556147
212938
117430 449207
Total Cost Payments 18184043 12753862 12218292762
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE WOMANS COLLEGE VALDOSTA
YEAR ENDED JUNE 30th
BY OBJECT 1947 1946 1945
AUXILIARY ENTERPRISES
Personal Services 3481350 3036873 2263243
Supplies and Materials 4847163 3433399 2370437
Communication Services 59202 63090 63435
Heat Light Power Water 316856 302838 247849
Printing Publicity 350
Repairs 486486 176324 95902
Insurance and Bonding 123795
Equipment 637864 154258 42825
Miscellaneous 727535 723414 587801
Total Expense Payments 10680251 7890196 5671842
Outlay
Buildings 734000
Equipment 72847
Total Cost Payments 11414251 7890196 5744689
Total Expenditures
All Activities 29598294 20644058 17962981
Number of Employees at June 30th 43 43 37
Average enrollment for year
ended June 30th 319 263 271
Annual Student Per Capita Cost
Educational and General 57003 48494 45086
Auxiliary Enterprises 35781 30000 21198
Total 92784 78494 66284
PUBLIC TRUST FUNDS
Student Loan Funds held by the College on June 30 1947 amounted
to 1763477 of which 324677 was in cash 504050 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 1948 amounted to 573296 i
763
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE WOMANS COLLEGE VALDOSTA
GENERAL
The Treasurer of the College is bonded in the amount of 750000
and the bookkeeper for 200000
Books and records were found in good condition all known 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
fUoo
Date Due
1 4
SEP 10 194FT






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