- Collection:
- Georgia Government Publications
- Serial:
- Report of State Auditor.
- Title:
- Report of the State Auditor of Georgia, year ended June 30, 1948
- Creator:
- Georgia. Department of Audits and Accounts
- Publisher:
- Atlanta, Ga. : [The State Auditor], 1948
- Date of Original:
- 1947/1948
- Subject:
- Finance, Public--Georgia--Accounting--Statistics
- Location:
- United States, Georgia, 32.75042, -83.50018
- Medium:
- state government records
annual reports - Type:
- Text
- Format:
- application/pdf
- Description:
- 1930-2005.
Reports for 1931-1932 end Dec. 31; 1933-1934 end Dec. 31 (June 30 for University System); 1935 ends Dec. 31 (Aug. 31 for University System); 1936- ends Dec. 31 (Aug. 31 for University System; June 30 for Game and Fish Dept.); <1938-> end June 30.
Has supplements: Georgia. Department of Audits and Accounts': Report of the State Auditor of Georgia. Supplement., 1931-1977; Personal services and travel expense supplement, units of the University System of Georgia, 1978- ; Report of the State Auditor of Georgia. Personal services and travel expense supplement, state agencies, 1978- ; Report of the State Auditor of Georgia. Per diem and fees supplement, state agencies, units of the University System of Georgia, and various boards, authorities, and commissions, 1978- ; Regional Educational Service Agencies. Detail of personal services and travel expenses ... and number of employees, 2005- ; and: State of Georgia technical colleges, 2006- - External Identifiers:
- Call Number GA A800 .A1 1948
- Metadata URL:
- https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pa1-b1948
- Digital Object URL:
- https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pa1-b1948
- Language:
- eng
- Holding Institution:
- University of Georgia. Map and Government Information Library
- Rights:
-
THE LIBRARY OF THE UNIVERSITY OF GEORGIA
REPORT
OF THE
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30,
194 8
/3. I^&.JJL'
State Auditor
IW--IUWUftWUHMMI--IHIH--tf--
u
OF GEO^
in
STATE OF GEORGIA
To the General Assembly of Georgia Greetings:
The annual report of this office, summarizing the reports of examinations of all the State agencies, is submitted to the public in this and in a supplemental volume, for the fiscal year ended June 30, 1948.
The volume under this cover reports the financial operations of the State government, and the supplemental volume lists the personnel of the civil establishment, with the amount paid to each in the year for services and for travel expenses.
Unit reports of all State agencies are on file in this office, and are open to public inspection.
Respectfully,
/3. k^A^L-
State Auditor. Atlanta, Ga. December 31, 1948.
TABLE OF CONTENTS
Statistics
State Fixed Dept.
Statement of Operations. Consolidated Receipts and Payments all Agencies
State Revenues
Receipts by Class of Revenue.. _ Distribution of Revenues to Budget Fund Accounts Funding through State Treasury
State Treasury, Custody Accounts
Budget Funds
Receipts and Payments, Operating Funds of all Spending Units
Receipts and Payments, Federal Income Tax, all Units
Receipts and Payments, Teacher Retirement Contributions, all units
Receipts and Payments, Operating Funds:
Agriculture, Department of _ _
Agricultural and Industrial Development, Board of..
Audits, Department of
Banking, Department of
Capitol Square Improvement Committee...
Comptroller General
Confederate Pensions, Department of
Corrections, Department of
Education, Department of
School for the Deaf
Academy for the Blind
Middle Ga. Voc. School
North Ga. Voc. School
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
Page ...vii
xv
5,10 8 21
27
41 45 51
55 63 69 73 79 85 93 103 113 137 143 149 151 159 165 171 177 191 195 2C1 207 213 283 289
293 299 305 309 313 319 325 331 337 351 357 363 365 369 373 381 417 423 427 431 435 447 453 463
TABLE OF CONTENTS (Continued
Budget Funds--Continued Receipts and Payments, Operating Funds--Continued: Public Welfare, Department of Administration, Public Assistance Institutions Confederate Soldiers Home Training School for Girls Training School for Colored Girls School for Mental Defectives Training School for Boys Training School for Boys, Colored Division Milledgeville State Hospital
Purchases, Supervisor of
Revenue, Department of
Secretary of State
State Treasury
Administration
Sinking Fund
Teacher Retirement System
Veterans Education Council
Veterans Service Office
Warm Springs Memorial Commission
Workmen's Compensation, Board of
University System of Georgia All Units, Consolidated Re gents Albany State College, Albany Georgia S. W. College, Americus Agricultural Extension, Athens University of Georgia, Athens University of Georgia, Savannah University of Georgia, Atlanta U. of Ga. Athletic Association Institute of Technology, Atlanta Tech. Athletic Association Tech, Revenue Bonds Bldg. Fund General Extension, Athens 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, Tif ton Coastal Plain Experiment Station, Tifton Georgia State Women's College, Valdosta
Page
469 497
499 505 511 517 -23 5-9 533
541
545
597
603
607
611
623
629
635
' 645
651 boo 663 671 679 687 .. 865 771 709 731 751 769 725 781 793 801 807 817 825 833 841 855 873 881 889 895
vu STATISTICS
Vlll
STATE REVENUE RECEIPTS YEAR ENDED JUNE 30, 1948
TAXES
Amount Percentage Percentage
(in thousands) of Class
to Total
Property
Poll
Inheritance
.
Income
Motor Fuel
Alcoholic Beverage
Beer and Wine
Cigar and Cigarette
Insurance Premium
Kerosene
Business License
Motor Vehicle License.
Drivers' Licenses
Hunting and Pishing
Corporation Franchise
Carbonic Acid
Malt and Soft Drink Syrups
Fines and Forfeits
Unemploy. Comp. Penalties
$ 6,380 62
1,096
29,040
35,608
10,773
4,045
9,163
3,113
706
1,720
3,819
867
484
634
151
:_
35
21
29
5.9% .1
1.0 27.0 33.0 10.0
3.8 8.5 2.9
.7 1.6 3.5
.8 .4 .6 .1 .1
4.0%
.7 18.1 22.2
6.7 2.5 5.7 2.0
.4 1.1 2.4
.5 .3 .4 .1 .1
Total Taxes
$107,746
100. %
67.2%
Per Capita
$ 2.04 .02 .35
9.30 11.40
3.45 1.29 2.93 1.00
.23 .55 1.22 .28 .15 .20 .05 .01 .01 .01
$34.49
GRANTS FROM COUNTIES TO:
University System ,,. Public Welfare Dept.
$ 148 1,022
Total
-
$ 1,170
12.6% 87.4
100. %
.1%
$ .04
.6
.33
.7%
$ .37
DONATIONS RECEIVED BY:
Education Dept. University System Other
$
21
200
218
Total
$ 439
4.8% 45.6 49.6
100. %
%
$ .01
.1
.06
.2
.07
.3%
$ .14
IX
STATE REVENUE RECEIPTS YEAR ENDED JUNE 30, 1948
Amount Percentage GRANTS BY U. S. GOV'T. TO: (in thousands) of Class
Education Dept _ Labor Dept. Forestry Dept. Public Health Dept. Highway Dept. Public Welfare Dept. University System Game and Fish Dept Veterans' Service Dept.
5,784 2,529
218 2,002 7,003 14,393 1,517
55 290
17.1% 7.5 .6 5.9
20.7 42.6
4.5 .2 .9
Total
$ 33,791
100. %
:entage Total
3.6% 1.6
.1 1.3 4.4 9.0
.9
.2
21.1%
Per Capita
$ 1.85 .81 .07 .64
2.24 4.61
.49 .02 .09
$10.82
RENTS AND INTEREST ON
INVESTMENT PROPERTIES $ 588
100. %
.4%
.19
OPERATING EARNINGS:
General Government Protection Health Natural Resources Highway Hospital Penal Corrections Educational Recreational
Total
CONTRIB. PUB. TR. FDS.
Grand Total
53 1,137
158 862
20 214 241 13,787
66
$ 16,538
66
$160,338
.3% 6.9 1.0 5.2
.1 1.3 1.4 83.4
.4
100. %
100. %
%
.7 .1 .5
.1 .2 8.6 .1 10.3%
100. %
.02 .36 .05 .28 .01 .07 .08 4.41 .02
$ 5.30
$ .02
$51.33
DISTRIBUTION OF REVENUE RECEIPTS (in thousands)
YEAR ENDED JUNE 30, 1948
Source of Revenue
Distributed to
Common University
Agriculture Pubic
Schools System Highways & Develop. Debt
Appropriation Allotments:
( 1) Taxes, Fees, Rente-- $37,569
( 2) Percentage
35.2%
( 3) Per Capita _
$ 12.03
$ 7,470 7.0%
$ 2.39
$32,272 30.2%
$ 10.33
$ 3,753 3.5%
$ 1.20
$ .50 .1%
$ .02
Retained by Spending Agencies:
( 4) Grants from U. S.
Government
$ 5,784
( 5) Percentage
17.1%
( 6) Per Capita
$ 1.85
( 7) Grants from Counties
( 8) Percentage
( 9) Per Capita
(10) Donations
$ 21
(11) Percentage
4.8%
(12) Per Capita
$ .01
(13) Taxes
(14) Percentage
(15) Per Capita
(16) Operating Earnings $ 229
(17) Percentage
1.6%
(18) Per Capita
$ .07
(19) Rents, Invest.
(20) Percentage
(21) Per capita
(22) Contrib. Pub. Tr. Funds^
(23) Percentage
(24) Per Capita
(25) Totals
.$43,603
(26) Percentage of Totals 27.5%
(27) Per Capita of Totals $ 13.96
$ 1,517 4.5%
$ .49 $ 148
12.6% $ -04 $ 200
45.6% $ .06
$13,864 93.9% $ 4.44
$ 66 100. % $ .02 $23,265
14.7% $ 7.44
$ 7,003 20.7%
$ 2.24
$ 20 .1%
$ .01
$39,295 24.7%
$ 12.58
$ 273 .8%
$ .09
$ 8 1.8%
$ 399 2.7%
$ .13
$ 4,433 2.8%
$ 1.42
$ .50 $ .02
NOTE: 1940 Pop. 3,123,723.
XI
DISTRIBUTION OF REVENUE RECEIPTS (in thousands)
YEAR ENDED JUNE 30, 1948
Public Welfare, Pensions
Public Health, Hospitals
Assess & Coll.
Corrections Revenue
All Other
Total
$10,853 10.2%
$ 3.47
$ 7,554 7.1%
$ 2.42
$ 1,901 1.8%
$ .61
$ 1,863 1.7%
$ .59
$ 3,428 3.2%
$ 1.10
$106,713 ( 1) 100. % (2)
$ 34.16 ( 3)
$17,212 51.0%
$ 5.51 $ 1,022
87.4% $ .33
$29,087 18.3%
$ 9.31
$ 2,002 5.9%
$ .64
$ 210 47.8%
$ .07
238 1.6%
.07
$10,004 6.3%
$ 3.20
$ 1,902 1.2%
$ .61
$ 1,799 100. % $ .58
$ 3,662 2.3%
$ 1.17
$ 22
.1%
$ .01 $ 7
100. %
$ 3,457
2.2%
$ 1.11
$ 33,791 ( 4)
100. % ( 5)
$ 10.82 ( 6)
$ 1,170 ( 7)
100. % ( 8)
$ .37 ( 9)
$ 439 (10)
100. % (11) $ .14 (12)
$ 1,799 (13)
100. % (14)
$ .58 (15)
$ 14,773 (16)
100. % (17)
$ 4.73 (18)
$
7 (19)
100. % (20)
(21)
$ 66 (22)
100. % (23)
$ .02 (24)
$158,758 (25)
100. % (26)
$ 50.82 (27)
Xll
GOVERNMENTAL COST PAYMENTS (in thousands)
YEAR ENDED JUNE 30, 1948
Object
Operating Expense
Per
Amount
Pet.
Capita
( 1) Personal Services
$30,857
( 2) Travel Expense
2,022
( 3) Supplies, Materials
10,322
( 4) Telephone, Telegraph, Postage .. 535
( 5) Heat, Light, Power and Water... 699
( 6) Publications
894
( 7) Repairs
2,524
( 8) Rents
477
(9) Insurance
266
(10) Indemnities
81
(11) Interest
122
(12) Pensions, Benefits
(13) Grants to Civil Divisions
(14) Contracts
(15) Equipment
1,523
(16) Miscellaneous
272
61.0% 4.0
20.4 1.1 1.4 1.8 5.0 .9 .5 .2 .2
3.0 .5
9.88 .65
3.30 .17 .22 .29 .81 .15 .08 .03 .04
.49 .08
(17)
Totals
$50,594
100. %
(18) Percentage of Totals
32.2%
(19) Per Capita of Totals
$16.19
Pensions Amount
$24,081 46,444 $70,525
COMPARISON OF TOTALS
(20) Year Ended June 30, 1947 (21) Year Ended June 30, 1946 (22) Year Ended June 30, 1945 (23) Year Ended June 30, 1944 (24) Year Ended June 30, 1943 (25) Year Ended June 30, 1942... (26) Year Ended June 30, 1941 (27) Year Ended June 30, 1940 (28) Year Ended June 30, 1939 (29) Year Ended June 30, 1938 (30) Year Ended Dec. 31, 1936 (31) Year Ended Dec. 31, 1935
$43,791 35,640 30,149 28,119 23,501 20,294 21,101 18,921 18,853 17,354 11,400 10,053
32.9% 40.9 39.1 38.4 29.5 30.5 26.8 28.5 31.7 27.9 32.7 28.2
$14.02 11.41 9.65 9.00 7.52 6.50 6.76 6.06 6.04 5.56 3.65 3.22
$61,454 41,308 40,350 35,953 35,134 29,836 31,390 22,853 21,440 20,729 11,770 13,486
Note: 1940 population 3,123,723
Xlll
GOVERNMENTAL COST PAYMENTS (in thousands)
YEAR ENDED JUNE 30, 1948
Benefits & Grants Lands, BIdgs., H'way & Eqpt.
Per-
Per
Per-
Per
centage Capita Amount centage Capita Amount
2,074 308 236 5 1 1 11 3 11
6.6% 1.0
.7
.1
34.1% 65.9%
f 7.71 14.87
24,410 78.1 3,588 11.5 616 2.0
.66 $ 32,931
.10
2,330
.08 10,558
540
700
895
2,535
480
.01
277
81
122
24,081
46,444
7.81 24,410
1.15
5,111
.20
100. %
$31,264 100. %
$152,383
46.3%
20.5%
$22.58
$10.01
Total Percentage
21.6% 1.5 6.9 .3 .5 .6 1.7 .3 .2 .1 .1
15.8 30.5 16.0
3.3 .6
100. %
100. %
Per Capita
$10.54 ( 1) .75 ( 2)
3.38 ( 3) .17 ( 4) .22 ( 5) .29 ( 6) .81 ( 7) .15 ( 8) .09 ( 9) .03 (10) .04 (11)
7.71 (12) 14.87 (13)
7.81 (14) 1.64 (15)
.28 (16)
(17)
(18)
$48.78 (19)
46.2% 47.4 52.4 49.1 44.1 44.8 39.8 34.5 36.0 33.3 33.8 37.8
$19.67 13.23 12.92 11.51 11.25 9.55 10.05 7.32 6.86 6.64 3.77 4.32
$27,877 10,220 6,550 9,113 20,966 16,418 26,270 24,531 19,194 24,205 11,660 12,127
20.9% 11.7 8.5 12.5 26.4 24.7 33.4 37.0 32.3 38.8 33.5 34.0
$ 8.92 3.26 2.10 2.92 6.72 5.25 8.41 7.85 6.14 7.75 3.73 3.88
$133,122 87,168 77,049 73,185 73,185 66,548 78,761 66,306 59,486 62,288 34,830 35,665
100. % 100. 100. 100. 100. 100. 100. 100. 100. 100. 100. 100.
$42.61 (20) 27.90 (21) 24.67 (22) 23.43 (23) 25.49 (24) 21.30 (25) 25.22 (26) 21.23 (27) 19.04 (28) 19.95 (29) 11.15 (30) 11.42 (31)
.
XV
STATE FIXED DEBT
XVI
STATE FIXED DEBT (Does not include Current Operation Obligations)
PLEDGE OF FULL FAITH AND CREDIT
NEGOTIABLE BONDS
June 30,1948 June 30,1947
C % due but not presented Less Cash Reserve
Net Negotiable State Debt
$ 74,500.00 $ 93,500.00 -(-) 74,500.00 (-) 93,500.00
$
-00 $
-00
PLEDGE OF ROAD REVENUE APPROPRIATION
Certificates of Debt to Counties (No Interest) due but not presented
Certificates of Debt Refunding Bonds 2% due but not presented March 15, 1948 Less Cash Reserve
$ .(-)
Net Debt to Counties
$
100.00 $
100.00
7,000.00
30,000.00
2,650,000.00
7,100.00 (-)2,680,100.00
-00 $
-00
PLEDGE OF STATE RAILROAD RENTS
W & A. R. R. Rental Warrant Discounts (No Int.)
due $45,000.00 monthly through 1949
$ 838,000.00 $ 1,367,000.00
Less Cash Reserve
(-) 838,000.00 (-) 1,367,000.00
Net W. & A. Rental Discounts..
.00 $
.00
Total State Debt Outstanding Less Cash Reserve
Net State Fixed Debt
SUMMARY
$ 919,600.00 $ 4,140,600.00 -(-) 919,600.00 (-)4,140,600.00
-$
? $
-O0
REVENUE BONDS ISSUED BY STATE AGENCIES (No Liability on the State)
Regents of the University System for School of Technology Dormi-
tories, Apartments, Equipment--Pledge of Rents:
May 1, 1949-56 2%%
$ 762,000.00 $ 762,000.00
May 1, 1957-74 2%%
1,709,000.00 2,331,000.00
May 1, 1975-78 2 %
492,000.00 657,000.00
May 1, 1980 2%%
- 250,000.00
$3,213,000.00 $3,750,000.00
SUMMARY OF RECEIPTS AND PAYMENTS
OF ALL STATE AGENCIES YEAR ENDED JUNE 30, 1948
RECEIPTS Consolidation of All State Agencies
1947
1948
REVENUE
Taxes __ Grants from U. S. GovernmentGrants from Counties Donations Income on Investment Properties Earnings from fees, rents, sales Contributions from Public Trust Funds
Total revenue receipts
.$ 98,043,618.82 29,419,575.62 897,834.03 392,837.92 587,857.08 13,828,514.11 166,596.57
$107,746,451.14 33,791,598.48 1,169,860.43 439,046.59 587,852.08 16,537,885.12 65,901.09
$143,336,834.15 $160,338,594.93
NON-REVENUE
Public Trust Funds Private Trust Accounts Public Debt Revenue Bonds
Total non-revenue receipts
-.--$ 19,829,600.09 43,843,900.15 91,000.00 3,750,000.00
$ 18,058,043.91 25,431,999.56 420,000.00 250,000.00
$ 67,514,500.24 $ 44,160,043.47
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
Total Cash Balances, July lst~
Total Receipts
$ 15,395,814.97 $ 24,588,051.57
32,311,271.64 37,062,671.92
154,487.90
181,358.89
82,699,178.75 93,379,133.38
272,933.88
450,154.40
8,151,202.17 120,100.00
4,140,500.00 100.00
$139,104,989.31 $159,801,970.16
$349,956,323.70 $364,300,608.56
^Includes Undrawn Appropriation Balances in State Treasury Custody Accounts
PAYMENTS Consolidation of All State Agencies
1947
1948
GOVERNMENTAL COST
Expense Outlays
Total cost payments
$105,244,967.69 $121,118,863.30 27,876,710.66 31,264,284.71
$133,121,678.35 $152,383,148.01
NON-COST
Public Trust Funds Private Trust Accounts Public Debt
Total non-cost payments
$ 9,149,645.46 $ 11,318,026.21
43,666,679.63 25,124,188.67
4,216,350.10
4,144,000.00
$ 57,032,675.19 $ 40,586,214.88
CASH BALANCES, JUNE 30th
Budget Funds In State Treasury Unallotted
*In Spending Units Unexpended** In Collecting Units Unfunded
Public Trust Funds In Spending Units (and U. S. Treasury)
Private Trust Funds In Spending Units
Sinking Fund In State Treasury
*In Spending Units
Total cash balances, June 30th
Total payments
$ 24,588,051.57 $ 26,174,590.97
37,062,671.92 43,184,055.52
181,358.89
175,882.81
93,379,133.38 100,119,151.08
450,154.40
757,965.29
4,140,500.00 100.00
919,500.00 100.00
$159,801,970.16 $171,331,245.67
$349,956,323.70 $364,300,608.56
*Includes Undrawn Balances in State Treasury Custody Accounts. "Includes temporary investment in U. S. Bonds.
STATE REVENUE RECEIPTS, DISTRIBUTIONS
SUMMARY OF STATE REVENUE RECEIPTS 1947
1948
REVENUE
Taxes, Fines and Forfeits
Property Tax, General --
4,553,960.88 $ 4,960,137.79
Property Tax, Utility
1,150,855.11
1,163,233.04
Property Tax, Intangible,.
165,183.21
256,684.26
Poll Tax
105,837.11
62,088.95
Inheritance Tax
373,410.67
1,095,520.87
Income Tax
21,746,395.64 29,039,889.06
Motor Fuel Tax
33,231,071.21 35,607,679.02
Alcoholic Beverage Tax
13,648,432.57 10,773,048.77
Malt Beverage Tax
3,303,109.25
3,242,585.03
Wine Tax
743,434.77
802,689.14
Cigar and Cigarette Tax
8,630,275.04
9,162,652.50
Carbonic Acid Gas Tax
114,937.42
150,938.69
Insurance Premium Tax
2,699,442.75
3,113,278.57
Kerosene Tax
606,445.31
705,898.52
Malt Syrups Tax
115.92
194.45
Soft Drinks Tax .
20,445.94
35,069.67
Business License Taxes
1,742,654.13
1,720,488.56
Motor Vehicle Tax
3,382,103.25
3,819,353.56
Motor Drivers License Tax
808,460.26
866,872.10
Hunting and Fishing License Tax
420,293.25
483,842.99
Corporation Franchise Tax
554,247.35
634,220.94
Fines and Forfeits
19,493.71
20,785.62
Unemployment Compensation Tax (Penalties
23,014.07
29,299.04
Total Taxes, Fines and Forfeits
$ 98,043,618.82 $107,746,451.14
Grants from U. S. Government Highways Education Public Assistance and Relief Health Agriculture, Development
Total Grants from U. S. Government
Grants from Counties Public Assistance and RelieL Education _
Total Grants from Counties
$ 6,467,892.90 5,484,203.78 14,242,809.79 1,729,858.00 1,494,811.15
$ 7,003,287.42 5,978,845.67 17,211,820.90 2,002,237.40 1,595,407.09
$ 29,419,575.62 $ 33,791,598.48
820,999.61 76,834.42
1,021,984.83 147,875.60
$ 897,834.03 $ 1,169,860.43
SUMMARY OF STATE REVENUE RECEIPTS (Continued)
1947
1948
REVENUE (Continued)
Donations for Operations Education Health, Hospitals Agriculture, Development Military and Other
Total Donations for Operations
261,513.92 $ 53,609.50 58,820.33 18,894.17
182,152.25 210,260.52
46,633.82
$ 392,837.92 $ 439,046.59
Rents on Investment Properties State Railroad Other
Total Rents on Investment Properties
540,000.00 $ 46,005.08
540,000.00 46,000.08
$ 586,005.08 $ 586,000.08
Interest Investments
1,852.00 $
1,852.00
Contributions from Public Trust Funds University System Endowments
.$ 166,596.57 $
65,901.09
Operating Earnings by Fees, Rents
and Sales for Services
General Government
Protection Services
Health Services
Development Natural Resources Services-
Highway Services
Hospital Services
Educational Services
Corrections Services
,,_.
Recreational Services
Veterans' Aid Services
41,594.16 1,179,658.40
147,744.85 720,491.17
60,771.99 115,997.69 11,329,545.75 195,640.95
36,949.15 120.00
53,160.09 1,137,011.82
158,234.36 861,723.17 20,104.21 214,341.09 13,786,750.60 240,695.37
65,744.41 120.00
Total Operating Earnings
$ 13,828,514.11 $ 16,537,885.12
Total Revenue Receipts
..$143,336,834.15 $160,338,594.93
BALANCES JULY 1st Undistributed General Funds Total Available Funds
..$ 15,395,814.97 $ 24,588,051.57 $158,732,649.12 $184,926,646.50
SUMMARY OF STATE REVENUE DISTRIBUTION
1947
1948
DISTRIBUTION FOR OPERATIONS
Agriculture, Dept. of Agricultural and Industrial Development Board Audits, Dept. of Banking, Dept. of Capitol Square Improvement Committee Comptroller General Confederate Pensions Corrections, Dept. of Education, Dept. of
School for the Deaf Academy for the Blind North Ga. Voc. School South Ga. Voc. School Entomology, Dept. of Forestry, Dept. of Game and Fish, Dept. of General Assembly Geology, Mines, Dept. of Governor's Office Herty Foundation Highway, Dept. of Hospital Authority Hospital Authority Fixed Debt. Housing, Director of Judicial System Supreme Court Court of Appeals Superior Courts Judicial Council Labor, Dept. of Employment Security AgencyAdministrative Office Law, Dept. of Library Military, Dept. of Military Dept.--State Defense Corps.. Milk Control Board Oil and Gas Commission Pardons and Paroles, Board of Parks, Dept. of Personnel, Board of Pharmacy, Board of Ports Authority Properties Commission Public Health, Dept. of Public Health, Tuberculosis San.
789,551.56 93,938.44 82,711.47 70,378.10 79,999.96 53,115.93
553,527.66 890,396.99 36,547,083.84 189,404.90 103,307.26 275,009.90
46,234.57 89,616.37 553,912.28 290,407.52 520,000.00 63,326.10 188,519.87 29,623.86 33,280,906.70 525,000.00 61,753.71
2,500.00
94,595.12 94,931.98 266,743.60
0
1,966,195.78 39,798.31 168,821.19 28,288.75 118,075.60 175,411.62 34,736.73 6,164.16 99,208.10 376,649.75 45,670.37 14,168.29 29,000.00 6,702.66
3,820,268.96 1,547,662.59
1,093,580.08 113,765.72 95,314.28 73,102.79 164,799.96 110,305.65 474,999.19
1,014,983.31 42,503,609.70
206,980.73 113,011.89 351,207.11 215,598.86 129,239.36 725,690.99 463,912.83 260,000.00
60,004.87 195,426.04
23,072.85 39,296,018.40 --) 788,282.25
0 650.00
113,203.28 107,078.35 275,000.00
0
2,475,528.37 48,491.29 122,216.59 26,315.28 142,844.46 69,251.25 55,300.00 6,088.97 107,830.43
1,745,229.24 56,742.68 18,652.10 20,000.00 6,883.41
4,234,893.18 1,991,864.05
-;'
H: W
5S|SS:^-:MS:?=:j:-
SUMMARY OF STATE REVENUE DISTRIBUTION (Continued)
1947
1948
DISTRIBUTION FOR OPERATIONS (Continued)
Public Safety, Dept. of Public Service Commission
$ 1,110,391.23 140,094.33
Public Welfare, Dept. of
19,282,008.36
State Institutions State Institutions, Fixed Debt Purchases, Supervisor of
4,437,031.16 (- -) 61,753.71
59,993.89
Revenue State Department Fees Retained by Outside Agents
Secretary of State
1,595,135.99 1,656,690.59
142,418.07
Treasury, State Administration Public Debt
Teacher Retirement System
35,883.70 50,000.00 2,128,931.24
University System
18,107,538.97
Veterans' Ed. Council Veterans' Service Office Workmen's Compensation, Board of
818,765.61 101,266.58
Warm Springs Memo. Commission
200,010.00
1,412,139.87 186,360.34
22,656,692.35 5,301,339.67 0 81,695.15
1,715,241.33 1,799,091.27
160,575.26
35,242.21 50,000.00 2,324,533.46 23,475,350.72 394,980.74 513,364.33 120,502.75 10,016.87
Total Distribution for Operations
$134,117,726.56 $158,757,531.61
DISTRIBUTION OF UNFUNDED COLLECTIONS
Agriculture Comptroller General Entomology Supreme Court Court of Appeals Milk Control Board Corrections--Prison System Properties Commission Public Health Public Safety Public Service Revenue Dept. Workmen's Compensation, Board of Employment Security Agency
$ (--) 100.00 (--) 125.00 (--) 340.00 543.57 1.41 9,302.42 277.43 191.26 36,162.50 5,051.27 4.48 (--) 24,098.35
19,370.75 1,046.00
350.00 240.00
(- -) 4,257.70
9,116.67 222.53
5,446.85 (--) 19,012.50 (--) 17,173.95
(_) 824.73
Total Distribution Unfunded Collections..... $ 26,870.99 $(--) 5,476.08
Distribution Totals
$134,144,597.55 $158,752,055.53
BALANCES JUNE 30th General Funds--Undistributed Total
$ 24,588,051.57 $ 26,174,590.97 $158,732,649.12 $184,926,646.50
10
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
TAXES
General Property, 1947 Levy
On County Digests:
Net to State
$ 4,593,546.88
Refunds
(--) 783.59
Assessing Fees retained
at source
138,439.10
Collecting Fees retained
at source
155,185.98
Interest
3,215.72
On Public Utilities Digests On Intangibles Digests....Federal Housing Agencies
Contributions
General Property, Prior Years'
Levies
On County Digests net
to State
$(--) 5,882.79
Refunds
(--) 6,140.03
Assessing Fees retained
at source
148.69
Collecting Fees retained
at source
41,972.83
Interest
-- 10,939.28
On Intangibles Digests, net to State
Property, Public Service Corporations Levy for operating cost of the Public Service Commission
$ 4,889,604.09 1,093,268.73 141,991.71 29,495.72
$ 41,037.98 114,692.55
$ 6,154,360.25
155,730.53 69,964.31
SSBROTj
11
TAXES (Continued)
Poll On 1944 and prior Years' Digests
Inheritance Refunds
Income
Corporations
Returns
$ 17,116,735.53
Refunds _
(--) 286,286.54
Additional Assessments 1,039,572.29
Interest, Penalties
355,089.83
Refunds
(--) 47,633.76
Individuals
Returns
$ 10,450,606.15
Refunds
(--) 77,408.37
Additional Assessments, 324,813.13
Interest, Penalties
173,538.96
Refunds
.(--) 9,138.16
Sales, Motor Fuels, 6c per gal. Net to State
1% allowance retained by taxpayer
Refunds to Farmers (Act 1946)
Sales, Alcoholic Beverages
Stamps
$ 2,822,272.12
Refunds
(--) 70,646.70
Warehouse charges Refunds
$ 8,176,678.52 (--) 155,255.17
Sales, Beer Sales, Wine, net to State --
Collecting fees retained at source
Sales, Cigar and Cigarette,
net to State ____
....
Collecting Fees retained at
source
$ 1,111,847.08 (--) 16,326.21
$ 18,177,477.35
$ 10,862,411.71 35,969,694.46 361,572.42
(--) 723,587.86 $ 2,751,625.42
8,021,423.35 $ 763,070.71
39,618.43 $ 8,259,352.43
903,300.07
62,088.95 1,095,520.87
29,039,889.06 35,607,679.02 10,773,048.77
3,242,585.03 802,689.14
9,162,652.50
I mw
12
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 retained by taxpayer
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
3
Collection Fees retained
at source
Fishing, Canning
9,870.00 119,200.00
43,000.00
1,000.00 46,103.42 51,520.89
750.00 13,970.00 12,750.00
14,752.52 469.73
$ 150,938.69
3,113,278.57
698,909.80 6,988.72
705,898.52
194.45
35,069.67
172,070.00 917.90
98,624.31
27,470.00 190,582.38
15,222.25 22,730.07
37,952.32
i^HHHHBH
TAXES (Continued)
Business License, Pur Trap-
pers, net
$
Dealers, Agents
3,600.00 260.00
Business License, Insurance Agents, Adjusters
Business License, Machinery Dealers, Agents
Business License, Professions
Net to State
$
Collecting Fees retained at
source
Refunds
(--)
67,562.40
7,116.90 13.50
Business License, Bee Dealers
Business License, Rolling Stores Refunds
$
7,987.50
(--) 29.38
Business License, Sewing Machine Companies, Agents
Business License, Chauffeurs
Business License,
Other Occupations through
County Tax
Officers and State
Deputies
Net to State
$ 693,772.82
Assessing Pees Retained
at source
1,536.85
Collecting Fees, Retained
at source __.
66,167.71
Refunds
(--) 176.40
Non-Bus License, Motor Vehicle 534,949 Passenger Cars_ $ 159,987 Trucks not for Hire 5,149 Trucks for Hire..__
1,631,851.50
948,478.40 134,534.31
13
3,860.00 151,730.00
2,788.00
74,665.80 125.00
7,958.12 1,210.00 189,233.75
761,300.98
11
TAXES (Continued)
7,456 Trailers not for
Hire
$
283,719.64
1,625 Trailers for Hire .
259,423.75
15,769 Auto Trailers
15,061.25
2,680 House Trailers....
10,971.50
1,841 Passenger Buses
426,608.11
3,330 School Buses
9,073.00
84 Buses, Special Fran-
chise ---
210.00
906 Ambulances,
Hearses
6,185.91
9,490 Motorcycles
-
14,586.00
9,258 Dealers' Tags
44,490.00
Duplicates, Certificates,
Transfers
20,093.00
Miscellaneous
12,567.40
Sheriff's Fees, Penalties to Sheriffs .
11,875.79
Refunds, Pas. Buses........(--) 10,376.00
Non-Business Licenses, Auto Drivers ..
Non-Business License,
Fishing
Net to State...
$
Collecting Fees retained at source
166,816.77 18,284.25
Non-Business License,
Hunting
Net to State
$
Collecting Fees retained
at source
269,094.74 29,652.23
Corporation Franchise
Domestic, net to State . $ 396,613.13
Collecting Fees retained
at source
16,761.57
Refunds
- -
(--) 1,734.01
Foreign __ -
222,765.25
Refunds
(-) 185.00
Unemployment Compensa-
tion Penalties, Interest
$ 3,819,353.56 866,872.10 185,096.02 298,746.97
634,220.94 29,299.04
^^^m
FINES, FORFEITS
Cigar and Cigarette Wild Life Liquor, Wine, Beer _
3,259.98 4,814.12 12,711.52
Total Taxes, Fines, Forfeits
GRANTS FROM U. S. GOVERNMENT Education Dept. for Veterans' Farm Training Education Dept. for Veterans' On-the-Job 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 Dept.--School for Deaf--F.W.A Education Dept.--No. Georgia Vocational School Pub. Health Dept. for Child Welfare Public Health Dept. for Tuberculosis Pub. Health Dept. for Other Diseases 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., Urban Highways Highway Dept., Surveys Defense Traffic Public Welfare Dept., Public Assistance, Child Welfare Veterans' Service Dept Veterans' Education Council University System Regents for Construction Agricultural Extension Service University of Ga Middle Ga. College, Cochran Ga. Experiment Station University of Ga. School of Medicine Fort Valley State College
Total Grants from U. S. Government
GRANTS FROM COUNTIES Public Welfare Department Participation Public Assistance Agricultural Extension Service Georgia S. W. College, Americus ___ Georgia State College for Women, Milledgeville_
15
$ 20,785.62
$107,746,451.14
$ 1,930,000.49 198,157.68
2,102,645.28 736,542.94 803,028.18
2,529,035.55 217,721.64 55,396.04 310,940.00 760,834.40 5,850.00 7,950.00 562,725.00 255,735.00 112,003.00
3,951,452.54 659,611.06 15,275.28 56,873.80
2,033,667.70 137,067.39 142,970.50 6,369.15
14,393,422.16 44,722.48
244,640.71
31,301.00 1,062,511.89
85,433.96 250.00
259,777.52 40,099.16 37,586.98
$ 33,791,598.48
1,021,984.83 4,295.00 7,205.00
32,655.00
16
GRANTS FROM COUNTIES (Continued)
Institute of Technology
.
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
Education Department
.
Herty Foundation
Geology, Department of
Public Welfare Dept., Milledgeville State Hos.
University System
Regents
Agricultural Extension, Athens
University of Georgia, Athens
School of Technology, Atlanta
School of Medicine, Augusta
Georgia Experiment Station
Fort Valley State College
Ga. State College for Women, Milledgeville
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
CONTRIBUTIONS FROM PUBLIC TRUST FUNDS University System Endowments
EARNINGS, GENERAL GOVERNMENT SERVICES
Revenue Department Secretary of State State Treasury Supreme and Appeal Courts Fees Governor State Library (Sales Acts, Court Reports) Capitol Square Improvement Committee
Total Earnings, General Government Services
$ 50,038.34 6,416.66 6,264.00
14,374.50 26,627.10
$ 1,169,860.43
$ 21,381.43 4,800.00 2,880.00
210,260.52
3,000.00
1,259.45
64,433.84
57,441.96
23,175.00
....
37,694.37
6,400.00
6,320.02
$ 439,046.59
: $
30,000.00
540,000.00
16,000.08
$ 586,000.08
$
1,852.00
$ 65,901.09
$
2,250.75
18,310.55
7,230.66
18,246.63
188.50
4,133.00
2,800.00
$ 53,160.09
17
EARNINGS, PROTECTION SERVICES
Building Safety Inspection Fees Fertilizer Inspection Fees Feed Inspection Fees Insurance Regulatory Fees Fire Inspection Fees.. Assess, on Insurers for Workmen's 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 Comptroller General Public Safety Department Military Department, Defense CorpsePublic Service Commission
10,474.00 371,473.47 164,541.00 115,045.00
26,284.40 132,535.76
5,100.70 2,190.00 31,469.69 27,465.72 1,592.10 9,884.40 9,455.00
230.00 26,456.60 115,987.50 73,877.50
3,817.50 91.10 773.47
2,621.16 1.25
5,644.50
Total Earnings, Protection Services..
..$ 1,137,011.82
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..
14,465.81 15,310.45 20,080.53 43,478.41
11.00 921.10 2,752.10 5,190.60 7,640.55 18,110.10 1,277.00 175.00 4,859.70 23,962.01
..$ 158,234.36
EARNINGS, DEVELOPMENT NATURAL RESOURCES SERVICES
Agricultural and Industrial Development Board Agriculture Department Farmers Markets Rents
$
689.95
269.28
133,260.66
18
EARNINGS, DEVELOPMENT NATURAL RESOURCES SERVICES (Cont'd.)
Insecticide Fees Egg Inspection Fees Farmers Markets Canneries Entomology Department Milk Producers Regulatory Fees..Milk Distributors Regulatory Fees Milk Stores Regulatory Fees.. Milk Producers-Distributors 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 System, Agricultural Experiment Station, Experiment University System, Agricultural Experiment Station, Tifton...
3,144.03 23,721.54 25,743.16 20,691.30 17,865.97 13,738.75 12,630.54 16,815.65
3,890.37 3,484.39 270,193.35 8,272.85
200.00 46,147.24 149,730.61 111,233.53
Total Earnings, Development Services
$ 861,723.17
EARNINGS, HIGHWAY SERVICES
Highway Department Sales and Rents
20,104.21
EARNINGS, HOSPITAL SERVICES
Tuberculosis Sanatorium Public Welfare Department, School for Mental Defectives. Public Welfare Department, Milledgeville State Hospital...
Total Earnings, Hospital Services
105,817.04 10,298.11 98,225.94
$ 214,341.09
EARNINGS, CORRECTIONS SERVICES
Tattnall Prison Farm Industrial Other
Training School for Boys Training School for Girls
Total Earnings, Corrections Services.
.$ 21,746.51 181,057.39 36,880.99 398.98 611.50
$ 240,695.37
EARNINGS, EDUCATIONAL SERVICES
Education Department Librarians Examining Fees Archives and History Library Education Dept., School for the Deaf Education Dept., Academy for the Blind. Education Dept., No. Ga., Voc. School Education Dept., So. Ga. Voc. School
1,396.01 36.00 609.13
6,760.10 80.00
204,835.69 15,598.86
EARNINGS, EDUCATIONAL SERVICES (Continued)
Teacher Retirement System University System
Regents Ga. Nor. & Agr. College, Albany.. Ga. S. W. College, Americus Univ. of Georgia, Athens University of Georgia, Savannah Univ. of Georgia, Ath. Asso., Athens Institute of Technology, Atlanta School of Technology Ath. Asso.. Atlanta General Extension, Atlanta University of Georgia, Atlanta Division 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 Woman's College, Valdosta Tech Revenue Bond Building Fund
Total Earnings, Educational Services
EARNINGS, RECREATIONAL SERVICES
Warm Springs Memorial Commission State Parks
EARNINGS, VETERANS' AID SERVICES
Confederate Soldiers Home...:
Total Revenue Receipts
19
80.21
43.75 130,593.40 131,882.14 3,916,989.35 368,914.54 511,082.10 3,853,630.51 512,988.86 118,446.55 943,532.69 107,335.79 261,029.26 170,082.79 307,329.54 174,885.93 235,422.78 680,747.84 338,505.06 386,491.96 216,767.85 180,897.16
9,754.75
$ 13,786,750.60
16.87 65,727.54 65,744.41
120.00 ..$160,338,594.93
21
STATE REVENUE FUNDING THROUGH STATE TREASURY
22
STATE REVENUE RECEIPTS FUNDED THROUGH STATE TREASURY
RECEIPTS
1947
1948
REVENUE
Transfers to State Treasury General Fund from
Revenue Collecting Units: Taxes, Fines, Forfeits Rents on Investment Properties Interest on Investments Earnings from Services
5 96,386,928.23 579,302.42 1,852.00
1,721,991.55
Total Revenue Funding Receipts.. In transit July 1st In transit June 30th
98,690,074.20 154,487.90
--) 181,358.89
$105,947,359.87 579,116.67 1,852.00
1,765,338.28
$108,293,666.82 181,358.89
(--) 175,882.81
Total Revenue Receipts Funded in Year._? 98,663,203.21 $108,299,142.90
CASH BALANCE, JULY 1st General Fund Total
15,395,814.97 24,588,051.57 $114,059,018.18 $132,887,194.47
PAYMENTS
Appropriation Allotments Transfers from State Treasury General Fund
to Spending Units Accounts: For Current Operations
$ 89,470,966.61
For Sinking Fund Reserves
0
$ 89,470,966.61
$106,712,603.50
$106,712,603.50
CASH BALANCE, JUNE 30th General Fund
- 24,588,051.57 26,174,590.97 $114,059,018.18 $132,887,194.47
23
STATE REVENUE COLLECTION TRANSFERS YEAR ENDED JUNE 30, 1948
COLLECTING UNIT
From Collecting
Units
To Collecting Units (*)
Agriculture, Department of_. Banking, Department of Comptroller General Corrections, Department of Entomology, Department of Governor Labor Dept., Employment Security Agency Library Milk Control, State Board of Oil and Gas Commission Public Health, Department of Public Safety, Department of Public Service Commission Revenue Department Secretary of State Treasury Workmen's Compensation, State Board of Judiciary
Court of Appeals Supreme Court
Total Revenue Receipts (net) Funded in Year
701,760.76 78,622.00
3 ,415,765.97 239,684.89 125.00 188.50 30,123.77 4,133.00 65,308.61 200.00 35,168.45
1 050,659.00 135,000.00
102 ,784,622.02 216,606.32 579,082.66 132,535.76
1,179,818.81
4,715.00 4,660.00
$109,478,961.71 $ 1,179,818.81
$108,299,142.90
(*)Revenue refunds through State Treasury.
24
STATE TREASURY FUNDING ACCOUNTS
APPROPRIATIONS YEAR ENDED JUNE 30, 1948
Department
Item
Appropriation Act
Budget Balancing Adjustment
Net Appropriation
Agriculture
$
Agricul. and Indus. Devel._.__
Audits
Capitol Square Improv. Com. Comptroller General
400,000.00 $ 15,000.00 72,000.00 50,000.00 40,000.00 60,000.00
666,367.64 $ 98,075.77 23,314.28 23,020.79 85,000.00 49,532.18
1,066,367.64 113,075.77 95,314.28 73,020.79 125,000.00 109,532.18
Confederate Pensions
Administration Corrections
540,000.00 (--) 72,796.00
7,800.00 (-)
4.81
70,000.00 300,000.00
5,281.72 639,701.59
467,204.00 7,795.19
75,281.72 939,701.59
Education General Rural Libraries Academy for the Blind-- School for Deaf
Game and Fish Atlantic States Marine Fisheries Compact
Geology, Mines
Mansion Allowance Rewards, Election, etc Public Bldgs. & Grounds..
Highway
Administration
Maintenance
Construction
..
Grants to Counties
Housing, State Director of._
Judiciary Supreme Court
Superior Courts
Library Court Rep. Judicial Council
19,000,000.00 12,000.00 45,000.00 95,000.00
60,000.00 125,000.00
175,000.00
18,250,000.00
67,931.89 98,896.96 48,548.06 122,776.00 229,126.42
200.00
45,000.00
40,000.00 7,500.00 5,000.00 (--)
60,000.00
300.00 8,640.48 50,185.90
3,131.18 35,871.32
450,000.00 2,000,000.00
100,000.00 4,300,000.00
391,398.50 4,715,780.39 19,798,434.85
517,013.03
650.00
92,000.00 84,000.00 214,000.00 12,000.00 15,000.00 (--)
18,000.00 18,000.00 61,000.00
3,257.34 3,942.06
37,250,000.00 12,000.00
112,931.89 193,896.96 108,548.06 247,776.06 404,126.42
500.00 53,640.48 90,185.90
7,500.00 1,868.82 95,871.32
841,398.50 6,715,780.39 19,898,434.85 4,817,013.03
650.00
110,000.00 102,000.00 275,000.00
15,257.34 11,057.94
0
25
STATE TREASURY FUNDING ACCOUNTS
APPROPRIATIONS YEAR ENDED JUNE 30, 1948
Department
Labor Law
Item
Appropriation Act
Budget Balancing Adjustment
Net Appropriation
$
26,000.00 $
100,000.00
22,491.29 $ 18,616.59
48,491.29 118,616.59
Legislative General Assembly Visiting Committees
250,000.00
10,000.00
250,000.00 10,000.00
Military National Guard Defense Corps
Milk Control Board
48,000.00
94,844.46
420,000.00 (--) 350,750.00
46,000.00
9,300.00
142,844.46 69,250.00
55,300.00
Naval Stores Supervising Inspection
Oil and Gas Commission
Pardons and Paroles
Pharmacy (Drug Inspection) Ports Authority Public Health
3,600.00 (--) 3,600.00
35,000.00 13,000.00
600,000.00
6,088.97 107,830.43 1,644,501.70
6,852.10 20,000.00 1,628,000.00
0
6,088.97 107,830.43 1,679,501.70
19,852.10 20,000.00 2,228,000.00
Public Health Tuberculosis San.
400,000.00
1,490,789.72
1,890,789.72
Public Safety Public Service Commission-,
680,000.00 110,000.00
729,518.71 70,715.84
1,409,518.71 180,715.84
Public Welfare Administration Grants to Counties
Institutions
Milledgeville Hospital
Rentals
Purchases
75,000.00. 630,000.00 4,900,000.00 2,010,000.00
140,267.74 (_) 154,774.89
1,667,681.63 2,183,142.37
250,000.00 (--) 250,000.00
75,000.00 750,000.00
6,695.15 958,145.22
215,267.74 475,225.11 6,567,681.63 4,193,142.37
0
81,695.15 1,708,145.22
Secretary of State Examining Boards Administration
Teacher Retirement
Administration
50,000.00 75,000.00
1,000,000.00
9,696.57 25,269.56
1,260,781.51 63,671.74
59,696.57 100,269.56
2,260,781.51 63,671.74
_
26
STATE TREASURY FUNDING ACCOUNTS
APPROPRIATIONS YEAR ENDED JUNE 30, 1948
Department
Item
Appropriation Act
Budget Balancing Adjustment
Net Appropriation
Treasury
Administration
r-$
Sinking Fund General Debt
W. & A. Warrants
Highway Bonds
General Debt Interest
Highway Bonds Interest
University System Veterans' Education Council Veterans Service Office Warm Springs Mem. Com... Workmen's Compensation _
Totals
$
30,000.00 $
5,242.21 f
200,000.00 (--) 200,000.00 540,000.00 (--) 540,000.00 2,670,000.00 (--) 2,670,000.00
35,242.21
0 0 0
150,000.00 (--) 150,000.00
159,000.00 1,800,000.00
40,000.00 90,000.00 46,717,100.00
(--) 109,000.00
5,669,742.20 151,367.06 428,641.85 10,000.00 37,502.71
$. 59,995,503.50
50,000.00
7,469,742.20 151,367.06 468,641.85 10,000.00 127,502.71
$ 106,712,603.50
27
STATE TREASURY CUSTODY ACCOUNTS
28
STATE TREASURY CUSTODY ACCOUNTS
RECEIPTS AND PAYMENTS YEAR ENDED JUNE 30, 1948
RECEIPTS
PRIVATE TRUST ACCOUNTS
From General Fund to set up Budget Allotments-
Federal Funds: Employment Security Agency Adminis.
Vocational Education Vocational Rehabilitation
.$ 2,533,715.55 767.189.30
803,028.18
$106,712,603.50 4,103,933.03
National Forest Reserve Earnings. Land Title Registration Fees.. Superior Court Judges Retirement Fund
Teacher Retirement System: Withholdings from Employees Contributions to Benefit Fund
$ 14,542.51 4,615,731.24
56,161.92 717.04
3,781.36
4,630,273.75
U. S. Tax Withholdings from Payrolls
109,918.49
Total.
$115,617,389.09
GENERAL FUND
( State Revenue Funding Account) Transfers from Revenue Coll. Units
Transfers to Spending Units Accounts
$108,299,142.90 (--) 106,712,603.50
1,586,539.40
CASH BALANCES, JULY 1, 1947
Private Trust Accounts: Budget Allot. Balances 1947 Operations Sinking Fund Federal Funds: Food Conservation Land Title Registration Fund Superior Court Judges Retirement Fund Teacher Retirement System-Benefit Fund U. S. Income Tax
Total Private Trust Accounts General Fund -- Surplus
Total.
? 15,821,294.83 4,140,500.00
47,517.74 5,709.52 13,237.90 1,517,138.87 32,382.60
$ 21,577,781.46 24,588,051.57
46,165,833.03
$163,369,761.52
m^^^msmmmmm
29
RECEIPTS AND PAYMENTS YEAR ENDED JUNE 30, 1948
PAYMENTS
PRIVATE TRUST ACCOUNTS
Budget Allotments to Spending Units Federal Funds:
Employment Security Agency Education Dept.--Voc. Education
Food Conservation Vocational Rehabilitation
National Forest Area Counties Teacher Retirement System
Withholdings to Retirement Board Benefits to Members Retirement Board Contribution Refunds Retirement Board Investments Retirement Board
U. S. Tax to Internal Revenue Collector
Total Private Trust Accounts
$110,747,411.52
$ 2,533,715.55 767,189.30 47,517.74 792,244.87
4,140,667.46 56,153.87
$ 14,542.51 303,398.33 144,884.62
4,708,690.50
5,171,515.96
135,374.29
$120,251,123.10
CASH BALANCES, JUNE 30, 1948
Private Trust Accounts Budget Allotment Balances 1948 Operations .. Sinking Fund Land Title Registration Fund Superior Court Judges Ret. Fund.. Federal Funds Vocational Rehabilitation National Forest Area Counties.. Teacher Retirement System U. S. Income Tax
Total Private Trust Accounts General Fund Surplus
Total..
$ 15,006 ,486.81 920 ,500.00 6 426.56 17 019.26
10 783.31 8.05
975 ,896.66 6 ,926.80
$ 16,944,047.45 26,174,590.97 $ 43,118,638.42
$163,369,761.52
I
30
STATE TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF CASH BALANCE JUNE 30, 1948
Depository Banks
Balance
Depository Bond
(Thousands)
Acworth Adairsville Adel Alamo..... Alapaha.. Albany Alma Allentown Americus Athens Atlanta-
Ashburn Augusta Austell
Bank of
Bank of
Adel Banking Co.
Farmers & Merchants Bank.
. Wheeler County Bank
.Bank of
Citizens & Southern Bank
Bank of
First State Bank
Alma Exchange Bank
Four County Bank
Bank of Commerce
Citizens Bank of
Citizens & Sou. Nat. Bank
National Bank of
Citizens & Sou. Nat. Bank
Cit. & Sou. Nat. Bk. (Mitchell St.)-
First National Bank
First Nat. Bk., Tea Retirement
First Nat. Bk., West End
First Nat. Bk., Federal Rehab
Fulton National Bank
Fulton Nat. Bk., Candler Bldg
Fulton Nat. Bk., Peachtree Rd
Fulton Nat. Bk., U. S. Tax Acct
Fulton Nat. Bk., Judges Ret. Acct..
Trust Co. of Ga
Citizens Trust Co.
Bank of
.
Bank of--N. W. Atlanta Bank
Ga. Savgs. Bk. & Trust Co
East Atlanta Bank
Bank of Georgia
South Side Atlanta Bank
Ashburn Bank
Citizens Bank
Citizens & Sou. Nat. Bank..
Ga. R. R. B. & T. Co
Nat Exc. Bank
Austell Bank
15,000.00 15,000.00 25,000.00 25,000.00 50,000.00 50,000.00
9,675.93 40,000.00 44,614.20
4,671.63 24,971.09 39,871.94 100,000.00 96,272.38 199,243.90 5,171,859.49 323,241.15 9,301,500.49| 975,896.66 \ 14,110.65 10,783.31 10,655,052.89 120,060.55 99,991.32
6,926.80 17,019.26 2,328,735.11 10,000.00 25,000.00 75,000.00 25,000.00 99,702.00 75,000.00 35,000.00
4,650.70 4,785.40 71,341.00 999,369.95 150,000.00 14,500.00
15 15 25 25 50 50 10 40 45
5 25 40 100 (*) 200 10,100* (*) 12,000
15
11,450* (*) (*) (*) (*)
2,500 10 25 75 25
100 75 35 5 5 (*)
1,000 150 15
31
STATE TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF CASH BALANCE JUNE 30, 1948
Depository Banks
Bainbridge
Ball Ground Barnesville Baxley Blackshear.
Blue Ridge Blythe Brunswick
Buena Vista
Buford
1
Butler
Cairo
Calhoun Camilla
Canton
Carrollton
Cartersville Cedartown
Chatsworth Chickamauga Chipley Claxton
Cleveland Cochran
College Park Colquitt Columbus
Comer Conyers
Cit. B. & T. Co
First State Nat. Bank
Cit. Bank of
First National Bank
Baxley State Bank
Blackshear Bank
Peoples Bank
1
Fannin County Bank
Farmers Bank
Amer. Nat. Bank of
Nat. Bank of
Buena Vista L. & S. Bank,,
Buford Com. Bank
Citizens State Bank
Cairo Bkg. Co.
Citizens Bank
Calhoun Nat. Bank
Bank of
Planters & Citz. Bank
Bank of
Etowah Bank
Peoples Bank
W. Ga. Nat. Bank
First Nat. Bank
Com. Nat. Bank
Liberty Nat. Bank
Cohutta Bkg. Co.
Bank of
Farmers & Merchants Bank
Claxton Bank
Tippins Bkg. Co.
Peoples Bank
Cook Bkg. Co.
State Bank of
Bank of
Citizens Bank
First National Bank
Fourth Nat. Bank
Rowe Bkg. Co.
Bank of Rockdale
Balance
.$ 100,000.00 74,332.29 49,470.00 34,510.50 9,633.82 19,921.06 24,573.61 25,000.00 8,440.00 124,009.01 24,540.53 24,542.87 50,000.00 24,587.18 4,566.70
150,000.00 9,874.15
99,635.19 49,980.77 19,968.87 19,500.00 74,952.14 100,000.00 99,964.05 99,762.31 49,441.05 24,558.52 40,000.00 34,838.52 15,000.00 49,964.16 25,000.00 15,000.00
4,960.65 15,000.00
9,892.70 99,339.68 149,000.00
9,500.00 300,000.00
Depository Bond
(Thousands)
100 75 50 35 10 20 25 25 10 128 25 25 50 25
5 150
10 100 50 20 20 75 100 100 100
50 25 40 35 15 50 25 15
5 15 10 100 150 10 300
32
STATE TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF CASH BALANCE JUNE 30, 1948
Depository Banks
Cordele Cornelia
Cumming Cuthbert Dahlonega Dallas Dalton
Danielsville Dawson
Decatur
Doerun Donalsonville
Doraville Douglas Douglasville Dublin
Dudley Duluth Eastman East Point
Eatonton
Edison Elberton
Ellaville Ellijay Fitzgerald Forsyth
Fort Valley Franklin
First State Bank __
Cornelia Bank
First National Bank
Bank of
Citizens Bank
Bank of
First Nat. Bank
Bank of
First Nat. Bank
Hardwick B. & T. Co.
Bank of
Bank of
Bank of Terrell
First Nat. Bank of Atlanta
Fulton Nat. Bank of Atlanta..
Toney Bros. Bank
:
Commercial State Bank
Merchants & Farmers Bank
DeKalb State Bank
Coffee County Bank
Commercial Bank
Citizens & Southern Bank ...
Far. & Merchants Bank
Bank of
Bank of
Bank of
Bank of Fulton County
First Nat. Bank
Far. & Mer. Bank
Peoples Bank
Bank of
First National Bank
Granite City Bank
.Bank of
Bank of
National Bank of
Citizens Bank of
Monroe County Bank
Bank of
Bank of Heard County
Balance
9,648.77 39,980.73 14,597.49 25,000.00 124,601.94 15,000.00 49,569.92 25,000.00 30,000.00
4,984.79 9,884.65 24,938.53 49,551.81 74,976.74 168,691.37 15,000.00 99,786.17 10,000.00 20,000.00 50,000.00 49,891.73 49,747.08 100,000.00 29,997.89 15,000.00 14,832.46 199,500.00 200,000.00 9,750.66 49,845.28 9,778.77 10,000.00 19,600.80 84,829.01 69,210.67 49,613.91 4,960.27 24,768.28 100,000.00 44,506.25
Depository Bond
(Thousands)
10 40 15 25 125 15 50 25 30
5 10 25 50 75
(*) 15 100 10 20 50 50 50 100 30 15 15 200 200 10 50 10 10 20 85 75 50
5 25 100 45
33
STATE TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF CASH BALANCE JUNE 30, 1948
Depository Banks
Balance
Depository Bond
(Thousands)
Gainesville
Citizens Bank
First National Bank ..
Gainesville Nat. Bank
Glennville
Citizens Bank Glennville Bank
Gordon
Gordon Bank
Gray
Bank of
Greensboro
Citizens Bank
Bank of
Greenville
Greenville Bkg. Co. ___
Griffin
Com. Bank & Tr. Co-
Haddock
Jones County Bank __.
Hahira
Citizens Bank of
Hapeville
Citizens Bank
Harlem
Bank of Columbia County
Hartwell
City Bkg. Co.
Hawkinsville Planters Bank
Hiawassee
Bank of
Hinesville
Hinesville Bank
Homerville
Empire Bkg. Co.
Jasper
Jasper Bkg. Co.
Jefferson
First Nat. Bank
jesup
Am. Nat. Bk. of Brunswick
Jonesboro
Bank of
Kingsland
State Bank of
LaFayette
Bank of
LaGrange ,,,,Cit. & Sou. Bank ___
LaGrange Bkg. Co.
Lavonia
Northeast Georgia Bank --
Lawrenceville Brand Bkg. Co. First National Bank
Leesburg
State Bank of .....
Lincolnton
Farmers State Bank
Lithonia
Peoples Bank
Louisville
First Nat. Bank
Lumber City Bank of __.
Lumpkin
Farmers State Bank
McDonough
First Nat. Bank
Macon
..Cit. & Sou. Nat. Bank
First Nat. Bank & T. Co..
25,000.00 50,000.00 49,907.84 250,000.00 24,970.15 25,000.00
9,644.46 10,000.00 24,956.92
4,660.48 99,900.34 11,500.00
4,900.00 25,000.00 25,000.00 24,639.15 100,000.00 18,710.57
9,790.79 14,530.40 50,000.00
9,525.10 18,894.33 49,543.10 99,234.83
7,421.14 199,663.47
75,000.00 49,441.58
9,606.22 24,656.68 15,000.00 40,000.00 15,000.00 24,500.00 25,000.00 24,559.14 74,506.87 82,409.82 242,193.12
25 50 50 250 25 25 10 10 25
5 100
12 5
25 25 25 100 20 10 15 50 10 20 . 50 100
7% 200
75 50 10 25 15 40 15 25 25 25 75 (*) 250
34
STATE TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF CASH BALANCE JUNE 30, 1948
Depository Banks
Madison
Manchester
Mansfield Marietta
Meigs Metter Midville Milan Milledgeville
Monroe
Monticello Moultrie
Mount Vernon Nashville
Newnan
Newton Ochlochnee Ocilla Oglethorpe Patterson Pearson Pembroke Quitman Reidsville Reynolds Richland Ringgold Roberta Rockmart
Bank of First National Bank __ Bank of Farmers & Merchants Bk. of.. Bank of Cobb Exchange Bank First National Bank Bank of Metter Bkg. Co. Bank of Bank of Exchange Bank Mer. & Farmers Bank Milledgeville Bkg. Co. Farmers Bank National Bank of First Nat. Bank Moultrie Bkg. Co. Moultrie Nat. Bank Mt. Vernon Bank Citizens Bank United Bkg. Co. First Nat. Bank Manufacturers Nat. Bank Baker County Bank Bank of First State Bank Bank of Patterson Bank Citizens Exc. Bank Pembroke State Bank .. Citizens National Bank Tattnall Bank Citizens State Bank Richland Bkg. Co. Bank of Crawford County Bank Rockmart Bank
Balance
75,000.00 24,571.22 99,970.12 25,000.00 25,000.00 15,000.00 149,763.06
9,750.00 24,913.20 10,000.00 15,000.00 49,863.09 24,500.00 39,583.30
9,261.55 14,824.13
9,774.18 24,043.50 24,537.93
5,784.34 9,873.44 10,000.00 100,000.00 249,897.56 4,998.27 5,000.00 87,405.46 39,293.38 20,000.00 24,952.75 19,838.29 9,554.00 8,037.53 25,000.00 19,500.00 10,000.00 4,771.59 24,900.00
repository Bond
(Thousands)
75 25 100 25 25 15 150 10 25 10 15 50 25 40 10 15 10 25 25
6 10 10 100 250
5 5 87% 40 20 25 20 10 8% 25 20 10 5 25
^a&s
35
STATE TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF CASH BALANCE JUNE 30, 1948
Depository Banks
Balance
Depository Bond
(Thousands)
Rome
First Nat. Bank
National City Bank
Rome Bank & Trust Co.
Roswell
Roswell Bank
Royston
Tri-County Bank
Rutledge
Bank of
Sandersville Geo. D. Warthen Nat. Bank-
Sardis
Bank of
Savannah
Citizens Bank & Trust Co
Citizens & Sou. Nat. Bank
Liberty Nat. Bank & Trust Co.-
Savannah Bank & Trust Co
Shellman
First Nat. Bank
Smyrna
Bank of
Sparta
Bank of Hancock County
Statesboro
Bulloch County Bank
Summerville Farmers & Merchants Bank .--
Swainsboro. ._. Central Bank
Sylvania
Bank of Screven County
Sylvester
Sylvester Bkg. Co.
Bank of Worth County _
Taylorsville Bank of
Temple
Bank of
Thomaston
Cit. & Sou. Bank
Bank of Thomas County
Commercial Bank
Thomson
First National Bank
Tifton
Bank of Citizens Bank of
Farmers Bank
Toccoa
Bank of
Unadilla
Exchange Bank
Union Point Bank of
Farmers Bank
Valdosta
Cit. & Sou. Nat. Bank
First National Bank
Vidalia
Darby Bkg. Co.
Vidalia Bkg. Co.
99,688.93
100
299,985.91
300
299,596.75
300
9,500.00
10
5,000.00
5
24,500.00
25
25,000.00
25
15,000.00
15
599,495.87
600
50,000.00
(*)
149,000.00
150
549,985.35
550
50,000.00
50
15,000.00
15
49,750.00
50
24,963.41
25
49,774.96
50
49,641.72
50
49,984.58
50
9,799.77
10
9,576.84
10
15,000.00
15
10,000.00
10
24,916.27
25
326,809.75
327
24,965.34
25
25,000.00
25
9,682.66
10
25,000.00
25
49,767.49
50
9,513.53
10
25,000.00
25
9,500.00
10
24,500.00
25
163,775.27
(*)
49,309.55
50
4,527.64
5
50,000.00
50
36
STATE TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF CASH BALANCE JUNE 30, 1948
Depository Banks
Vienna Villa Rica Wadley Washington Waycross
Waynesboro
West Point Winder Woodbine Woodbury Woodland Woodstock Wrightsville Zebulon
Citizens Bank Bank of Bank of Washington L. B. Co. First Nat. Bank Commercial Bank ____ Bank of First National Bank First National Bank ..Peoples Bank Camden County State Bank Woodbury Bkg. Co. Woodland Bank Bank of Bank of Bank of
Total in Banks Cash and Checks for deposit 1
Total Funding and Custody Account Balances
Balance
49,837.70 25,000.00 34,865.04 149,948.03 199,816.17 23,158.09 49,772.77 49,873.88 100,000.00 25,000.00
9,721.75 48,045.86
9,810.27 50,000.00 100,000.00 25,000.00
$ 43,039,943.64 78,694.78
$ 43,118,638.42
Depository Bond
(Thousands)
50 25 35 150 200 25 50 50 100 25 10 50 10 50 100 25
(*)Depository Bond coverage is in one bond for all accounts in the named bank and branches.
GSffiB^&HHHi
37
STATE TREASURY CUSTODY ACCOUNTS
ANALYSIS OF CASH BALANCES IN APPROPRIATION ACCOUNTS
Department
Item
June 30, 1947
June 30, 1948
Capitol Square Improvement Committee
Confederate Pensions Pensions
Corrections Prisons
Education General
Highway Construction
Housing
Judicial Supreme Court Court of Appeals .Superior Courts Library-Court Reports Judicial Council
Legislative General Assembly _ Visiting Committee .
Oil and Gas Commission^
Parks
Ports Authority
Treasury S/P Public Debt General--~ S/F Public Debt W. & A S/F Public Debt Hy. Bonds.. Public Debt Interest Public Debt Interest Hy. Bonds
University System
Warm Springs Memorial Commission
Totals
60,000.00
48,335.00
40,680.00
6,655.00
112,539.93
176,637.05
14,830,002.42 2,611.40
14,119,905.25
12,564.16 5,621.06 9,825.44 7,405.00 2,748.31
19,005.76 9,874.24
13,723.33
1,455.87
90,178.57 5,397.82 715.29
100,000.00 862.25
260,587.55 1,991.16
283,096.18 3,495.76
93,500.00 1,367,000.00 2,680,000.00
10,572.85 7,745.40
74,500.00 838,000.00
7,000.00 8,702.85 1,676.81
395,330.63
178,819.30
..$ 19,961,794.83 $ 15,926,986.81
w
38
STATE TREASURY GENERAL FUND AND TRUST ACCOUNTS
SUMMARY
INTRODUCTION
General Fund This report takes into consideration all State revenue collections
paid into the Treasury General Fund, revenue refunds paid out of the Treasury and transfers to the various State Agencies for operating costs.
Public Trust Funds Public Trust Funds are reported in the audit of the Superior Court
Operating Account.
Private Trust Accounts 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 acting as banker or custodian.
Other funds handled by the Treasury, reported in separate audits are:
Sinking Fund Treasury Operating Account Judicial and Legislative Accounts Housing Director Oil and Gas Commission Ports Authority Properties Commission
FINANCIAL CONDITION On June 30, 1948, there was $26,174,590.97 in the State Treasury
General Fund Account, after providing reserve of $15,006,486.81 for balances to the credit of spending units allotted on budgets but undrawn from Treasury and $920,500.00 Sinking Fund held for retirement of the State's Fixed Debt.
This $26,174,590.97 carried over to the next fiscal year compares with $24,588,051.57 available June 30, 1947.
maBBUB^WaBgiBSWHBMWI
39
STATE TREASURY GENERAL FUND AND TRUST ACCOUNTS
CURRENT FUNDED REVENUE
Revenue receipts funded into the State Treasury by the various revenue collecting units in the fiscal year ended June 30, 1948, amounted to $108,299,142.90, which was $9,635,939.69 in excess of the $98,663,203.21 revenue receipts the previous year, and $27,277,913.39 more than the $81,021,229.51 receipts two years ago.
ALLOTMENTS TO SPENDING UNITS
The $108,299,142.90 revenue receipts, together with cash balance of $24,588,051.57 in the General Fund at the beginning of the fiscal year, made a total of $132,887,194.47 available.
From the available funds, $106,712,603.50 was allotted through budget approvals to the several Departments of the State for operating costs in the fiscal year and $26,174,590.97 remained as a cash balance on June 30, 1948.
The $106,712,603.50 allotted to the various spending units in the year ended June 30, 1948 is an increase of $17,241,636.89 over the $89,470,966.61 allotments for the previous fiscal period. Of the $17,241,636.89 increased allotments, $5,593,318.35 was increase in funds allotted to the Department of Education for teachers' salaries and general operations, $5,520,384.96 increase in Highway Department allotment, $3,069,742.20 increase to the University System and $3;058,191.38 increase to other units.
REVENUE COLLECTIONS
Collections by the Treasury as a revenue collecting agency in the year ended June 30, 1948, amounted to $579,082.66, and consisted of $1,852.00 interest on investment properties, $540,000.00 W. & A. Railroad rentals, Henry Grady Hotel Ground rents of $30,000.00 and $7,230.66 from bond deposit fees, miscellaneous sales and other sources. All of the revenue collections were transferred to the General Fund of the Treasury within the period under review.
PRIVATE TRUST FUNDS
Private Trust Funds held June 30, 1948 were $10,791.36 Federal Grants, $6,926.80 U. S. Income Tax Withholdings, $975,896.66 Teacher Retirement System deposits, $6,426.56 Land Title Registration Fund, $17,019.26 Superior Court Judges Retirement Fund, $920,-
40
STATE TREASURY GENERAL FUND AND TRUST ACCOUNTS
500.00 in Sinking Fund for retirement of State Debt and $15,006,486.81 budget allotments undrawn, previously referred to.
GENERAL Books and records of the Treasury Department were found in
excellent condition, all receipts were properly accounted for and expenditures were within the provisions of State law.
Appreciation is expressed to the Treasurer and his staff for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
41
BUDGET FUNDS RECEIPTS AND PAYMENTS
OF SPENDING AGENCIES
42
ALL STATE SPENDING UNITS (Consolidation)
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriations Budget Balancing Adjustments, Lapses
$ 46,717,100.00 42,753,866.61
46,717,100.00 59,995,503.50
Total Appropriations
_$ 89,470,966.61 $106,712,603.50
Revenues Retained for Operations Taxes Grants, U. S. Government. Grants, Counties Donations Rents on Investment Properties Earnings from Services Transfers from Public Trust Funds
1,656,690.59 29,419,575.62
897,834.03 392,837.92
6,702.66
12,106,522.56 166,596.57
1,799,091.27 33,791,598.48
1,169,860.43 439,046.59 6,883.41
14,772,546.84 65,901.09
Total Revenues Retained
$ 44,646,759.95 $ 52,044,928.11
Total Income Receipts
$134,117,726.56 $158,757,531.61
NON-INCOME
Public Trust Funds Unemployment Compensation Tax U. S. Treas. interest on Comp. Tax Fund Gifts, Contributions Income Transfers to Budget Funds Investments
Total Public Trust Fund receipts
Private Trust Accounts
Loans
State Revenue Collections Unfunded
Revenue Bonds
-
Total non-income receipts
T.
..$ 13,157,069.66 $ 10,746,238.50
1,669,230.51
1,932,626.08
3,884,553.96 4,468,028.82
280,458.37
454,500.64
(--) 166,596.57 (_) 65,901.09
1,004,884.16
522,550.96
$ 19,829,600.09 $ 18,058,043.91
43,843,900.15 25,431,999.56
91,000.00
420,000.00
26,870.99 (_) 5,476.08
3,750,000.00
250,000.00
$ 67,541,371.23 $ 44,154,567.39
CASH BALANCES, JULY 1st
Budget Funds Public Trust Funds Private Trust Funds State Revenue Collections Unfunded Sinking Funds
Total cash balances
$ 32,311,271.64 $ 37,062,671.92
82,699,178.75 93,379,133.38
272,933.88
450,154.40
154,487.90
181,358.89
8,271,302.17
4,140,600.00
$123,709,174.34 $135,213,918.59
$325,368,272.13 $338,126,017.59
43
ALL STATE SPENDING UNITS (Consolidation)
PAYMENTS
1947
1948
EXPENSE
Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Rents Insurance _ Indemnities Interest Pensions, Benefits Grants to Civil Divisions Equipment Miscellaneous
Total expense payments
$ 26,260,698.21 1,899,071.35 8,485,759.27 471,581.62 652,129.26 724,570.60 3,199,903.87 367,510.49 206,652.29 111,512.40 187,847.25
19,872,160.21 41,581,698.86
1,024,468.22 199,403.79
30,857,094.77 2,021,635.09
10,322,257.78 535,358.07 699,170.75 893,817.37
2,524,308.74 472,598.43 269,884.24 80,647.41 121,502.38
24,080,947.18 46,443,979.22
1,523,201.80 272,460.07
$105,244,967.69 $121,118,863.30
OUTLAYS
Lands, Improvements Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water.. Publications Repairs Rents Insurance Contracts Miscellaneous
Equipment
Total outlay payments
1,885,129.27 269,427.42 381,216.57 3,841.25 851.50 261.59 47,006.52 3,249.53 232.50
22,269,434.25 276,605.51
2,739,364.75
2,074,415.06 308,254.84 236,491.19 4,548.74 545.70 893.50 11,244.85 3,164.78 11,230.24
24,409,591.36 615,829.96
3,588,074.49
$ 27,876,710.66 $ 31,264,284.71
NON-COST
Public Trust Funds Investments Expense, Objects of Trust Pensions, Benefits
Total public trust funds
$ 4,036,708.57 $ 5,326,002.39
10,405.64
13,483.15
5,102,531.25
5,978,540.67
$ 9,149,645.46 $ 11,318,026.21
44
ALL STATE SPENDING UNITS (Consolidation)
PAYMENTS (Continued)
1947
1948
NON-COST (Continued)
Private Trust Funds Bond Debt Loans
Total non-cost
$ 43,666,679.63 4,130,702.17 85,647.93
25,124,188.67 4,008,000.00 136,000.00
..$ 57,032,675.19 $ 40,586,214.88
CASH BALANCES, JUNE 30th
Budget Funds (*) Public Trust Funds Private Trust Funds State Revenue Collections Unfunded Sinking Fund
Total cash balances
Grand Total
$ 37,062,671.92 $ 43,184,055.52
93,379,133.38 100,119,151.08
450,154.40
757,965.29
181,358.89
175,882.81
4,140,600.00
919,600.00
$135,213,918.59 $145,156,654.70
$325,368,272.13 $338,126,017.59
(*)Includes temporary investment in U. S. Bonds.
45
FEDERAL INCOME TAX ALL STATE UNITS
46
ALL STATE UNITS FEDERAL INCOME TAX
RECEIPTS
1947
1948
Non-Income
Private Trust Account Federal Tax Withheld Departments, Institutions University System
$ 1,107,660.16 787,468.99
1,243,579.84 1,005,972.19
$ 1,895,129.15 $ 2,249,552.01
Cash Balances, July 1st
Private Trust Account Departments, Institutions University System
33,589.35 $ 18,393.85
37,095.50 24,353.67
$ 51,983.20 $ 61,449.17
$ 1,947,112.35 $ 2,311,001.18
PAYMENTS
Non-Cost
Private Trust Account Federal Tax to U. S. Government Departments, Institutions University System
$ 1,104,154.01 $ 1,270,642.32
781,509.17
996,677.11
$ 1,885,663.18 $ 2,267,319.43
Cash Balances, June 30th
Departments, Institutions University System
$ 37,095.50 $ 10,033.00
24,353.67
33,648.75
$ 61,449.17 $ 43,681.75
$ 1,947,112.35 $ 2,311,001.18
47
ANALYSIS BY STATE UNITS OF UNITED STATES INCOME TAX ACCOUNTS
State Unit
Cash Balance
July 1 1947
Agriculture, Dept. of
Agr.& Indus. Dev. Bd. of_...$ 3,832.70
Audits, Dept. of
Banking, Dept. of
398.80
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
Forestry, Dept. of
Game & Fish, Dept. of
Geology, Dept. of
Governor's Office
Herty Foundation
179.05
Highways, Dept. of
Hospital Authority
111.60
Judicial System.
Supreme Court
92.90
Court of Appeals
101.10
Labor, Dept. of
Administration
Employ. Security Agcy--
Law, Dept. of
Library, State
Military, Dept. of
Admin., Nat. Guard
Defense Corps
Milk Control Board
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
Receipts (Withholding)
32,149.60 4,243.06 7,978.80 4,935.40 1,356.10 6,621.32 816.90 16,878.40 42,261.03 7,254.15 3,154.55 7,854.90 6,153.39 4,750.39 14,793.60 10,774.75 2,418.10 8,880.40 735.05
237,530.88 461.10
Payments (To U. S.
Gov.)
$ 32,158.50 7,550.96 7,978.80 5,021.60 1,356.10 6,621.32 816.90 16,878.40 42,261.03 7,254.15 3,154.55 7,854.90 6,153.39 4,745.29 14,793.60 10,783.75 2,418.10 8,880.40 743.70
237,530.88 572.70
Cash Balance June 30,
1948 $(--) 8.90
524.80 312.60
5.10 (--) 9.00
170.40
392.40 392.70
394.30 413.50
91.00 80.30
3,916.20 184,384.60
11,647.40 1,247.90
3,916.20 184,384.60
11,647.40 1,247.90
4,642.15 4,816.25 2,060.70 6,571.96 8,948.16 4,122.37
4,642.15 4,816.25 2,060.70 6,571.96' 8,850.46 4,122.37
97.70
1,649.80
1,649.80
114,265.10 41,594.50 28,671.85
114,265.10 41,594.50 28,671.85
48
ANALYSIS BY STATE UNITS OF UNITED STATES INCOME TAX ACCOUNTS
State Unit
Cash Balance
July 1 1947
Public Service Commission
Public Welfare, Dept. of
Administration
Confed. Sol. Home
Train. Sch. for Girls
Tr. Sch. for Col. Girls... $(--) 3.25
Sch. for Mental Defec. ..
Train. Sch. for Boys
Milledgeville St. Hosp.....
Purchase, Dept. of
Revenue, Dept. of
Secretary of State
State Treasury
Administration
308.80
General Assembly
23,185.70
Housing, State Dir. ......
9.50
Supreme Court
1,061.55
Court of Appeals
1,036.05
Superior Courts
2,835.30
Oil & Gas Commission.... 50.60
Ports Authority
154.00
Education, Fed. Voc. ___ 154.00
Education, Fed. Rehab... 3,326.30
Education, C.S.S. Sal..... 241.20
Edu., Fed. Food Conserv.
19.60
Teach. Retire. System
Veterans' Ed. Council
Veterans' Service Office
Workman's Compensation,
Board of
Warm Spgs. Mem. Com.--
Receipts (Withholding)
f 11,204.65
37,481.85 220.40
1,289.30 141.00
3,044.94 5,385.10 41,118.60 5,793.70 89,444.40 10,342.48
3,637.20 1,605.10
164.90 10,418.74 12,220.72 32,120.70
579.30 1,859.90 1,338.70 37,993.83 7,979.40
3,904.80 28,173.09 41,915.20
11,021.90 1,854.01
Payments (To U. S.
Gov.)
$ 11,204.65
37,481.85 220.40
1,289.30 137.75
3,044.94 5,385.10 41,118.60 5,793.70 89,444.40 10,342.48
3,702.20 24,610.60
168.60 10,774.89 12,484.17 32,937.60
588.60 1,853.10 1,492.70 38,906.13 7,836.10
19.60 3,904.80 26,330.89 41,915.20
11,021.90 1,854.01
Cash Balance June 30,
1948
$ 243.80 180.20 5.80 705.40 772.60
2,018.40 41.30
160.80 2,414.00
384.50
1,842.20
Totals Departments, Institutions ..... ..$37,095.50 $1,243,579.82 $1,270,642.32 $10,033.00
HKSSSSi
--
49
ANALYSIS BY STATE UNITS OF UNITED STATES INCOME TAX ACCOUNTS
State Unit
Cash Balance
July 1 1947
University System
Regents
Albany State, Albany....
Ga. S. W. Col., Americus
Univ. of Ga., Athens .'$15,221.32
Univ. of Ga. Athletic As-
sociation, Athens
665.00
Agric. Exten., Athens
7,177.16
Inst. of Tech., Atlanta (--) 21.43
Inst. of Technology, Ath.
Association, Atlanta
Inst. of Tech., W.G.S.T.......
Univ. of Ga., Atlanta
Gen. Exten., Athens
Sch. of Med., Augusta
West Ga. Col., Carrollton....
Mid. Ga. Col., Cochran
No. Ga. Col., Dahlonega....
So. Ga. Col., Douglas
Ga. Experiment Station,
Experiment
Ft. Valley State College,
Ft. Valley
Ga. State College for
Women, Milledgeville ....
Ga. St. Col., Savannah .__..(--)513.73
Univ. of Ga., Savannah...... 1,825.35
South Ga. Teachers Col-
lege, Statesboro
A. B. Agr. Col., Tifton
C. P. Exper. Sta., Tifton..
Ga. St. W. Col., Valdosta..
Totals Univ. System..$24,353.67
Totals State Gov.
$61,449.17
Receipts (Withholding)
13,508.30 7,733.85
10,302.55 280,427.62
8,570.78 79,753.58 274,908.62
12,028.80 20,238.39 35,172.24
1,318.10 20,311.22 11,632.64 11,620.00 21,165.60 10,186.67
19,000.46
11,753.29
61,275.19 17,824.64 23,656.35
20,382.78 9,711.81 7,314.60
16,174.11
$1,005,972.19
$2,249,552.01
Payments (To U. S.
Gov.)
Balance June 30,
1948
$ 13,508.30 7,733.95
10,302.55 278,076.88
$(--) -10 17,572.06
9,235.78 82,152.63 274,887.19
4,778.11
12,028.80 20,238.39 35,325.84
1,318.10 20,311.22 11,632.64 11,620.00 21,165.60 10,186.67
(--) 153.60
19,000.46
11,763.29 (--) 10.00
61,275.19 8,955.41
23,995.99
8,355.50 1,485.71
18,761.71 9,711.81 7,314.60
16,174.11
$ 996,677.11
2,267,319.43
1,621.07
$33,648.75 $43,681.75
51
TEACHER RETIREMENT CONTRIBUTIONS BY
ALL MEMBER STATE EMPLOYEES
52
TEACHER RETIREMENT CONTRIBUTIONS BY ALL MEMBER STATE EMPLOYEES
RECEIPTS
1947
1948
NON-INCOME
Private Trust Account 5% Contributions withheld Departments, Institutions University System
$
34,902.24
202,782.83
40,339.89 255,128.79
$ 237,685.07 $ 295,468.68
CASH BALANCES, JULY 1st
Private Trust Account Departments, Institutions University System
$
$
3,25
1
6,095.71
7,615.45
$
6,095.71 $
7,618.70
$ 243,780.78 $ 303,087.38
PAYMENTS
NON-COST
Private Trust Account To Teacher Retirement System Departments, Institutions University System
34,898.99 $ 201,263.09
40,318.14 250,805.97
$ 236,162.08 $ 291,124.11
CASH BALANCES, JUNE 30th
Private Trust Account Departments, Institutions University System
$
3.25 $
25.00
7,615.45
11,938.27
7,618.70 $
11,963.27
$ 243,780.78 $ 303,087.38
SsKiiSfes
53
ANALYSIS OF EMPLOYEES CONTRIBUTIONS TO TEACHER RETIREMENT YEAR ENDED JUNE 30, 1948
State Unit
Cash Balance
July 1 1947
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 White Girls..
Tr. Sch. for Col. Girls...
3.25
Tr. Sch. for Boys
Tr. Sch. for Mental Def.
State Treasury
Education, Fed. Voc.
Education, Fed. Rehab....
Tea. Retire. Sys., Dept. of
Veterans Ed. Council
Totals Depts., Ints...$ 3.25
Receipts (With-
holding)
1,012.50 12,034.63
3,890.66 1,818.33 2,456.70 1,423.15
154.70 34.00 762.68 26.00
337.50 14,205.01
1,787.51 396.52
$ 40,339.89
Payments (To T. R. System)
$ 1,012.50 12,034.63 3,890.66 1,818.33 2,456.70 1,423.15
154.70 37.25 762.68 26.00
337.50 14,205.01
1,787.51 371.52
$ 40,318.14
Cash Balance June 30,
1948
$
25.C $ 25.00
University System
Regents
$
Albany St. Col., Albany _
Ga. S. W. Col., Americus
U. of Ga., Athens
3,653.77
Agr. Extension
3,516.84
Inst. of Tech., Atlanta
Univ. of Ga., Atlanta
Gen. Exten., Athens
U. of Ga., School of
Medicine, Augusta
W. Ga. Col., Carrollton......
Mid. Ga. Col., Cochran
No. Ga. Col., Dahlonega...
962.50 ! i
962.50 $
4,557.99
4,557.99
3,063.54
3,063.54
56,445.53
55,082.58
5,016.72
46,044.02
46,077.11
3,483.75
48,458.84
48,458.84
6,103.91
6,153.91 (--) 50.00
235.27
235.27
6,770.86 2,309.83 3,443.13 6,982.58
6,770.86 2,309.83 3,443.13 6,982.58
54
ANALYSIS OF EMPLOYEES CONTRIBUTIONS TO TEACHER RETIREMENT YEAR ENDED JUNE 30, 1948 (Continued)
State Unit
Cash Balance
July 1 1947
University System (Cont'd.) So.Ga. Col., Douglas
Ga. Experiment Sta., Experiment
Ft. Valley State College, Ft. Valley
G. S. C. W., Milledgeville Ga. St. Col., Savannah $
Univ. of Ga., Savannah S. G. Teacher College
Statesboro A. B. A. Col., Tifton C. P. Ex. Sta., Tifton.--, G. S. W. Col., Valdosta.-
2.75 442.09
Totals Univ. System $ 7,615.45
Total State Gov.
$ 7,618.70
Receipts (With-
holding)
3,243.16
6,693.38
7,769.66 18,564.23 10,105.83
5,610.04
7,890.43 3,316.85 2,831.21 3,726.00
$ 255,128.79 $ 295,468.68
Payments (To T. R. System)
$ 3,243.16
6,693.38
7,769.66 18,564.23
7,993.87 5,596.21
6,973.26 3,316.85 2,831.21 3,726.00 $ 250,805.97 $ 291,124.11
Cash Balance June 30,
1948
$ 2,114.71 455.92 917.17
$11,938.27 $11,963.27
sraes*
<
-
<s$8i!!sgir5Sgy4
55
DEPARTMENT OF AGRICULTURE
56
DEPARTMENT OF AGRICULTURE
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS:
Appropriation Budget Balancing Adjustment, Lapses
Revenues Retained Earnings, Development Services
Transfers, Other Spending Units
400,000.00 358,810.11
29,491.45 1,250.00
Total income receipts NON-INCOME
State Revenue Collections Unfunded
$ 789,551.56
400,000.00 666,367.64
26,012.44 1,200.00
$ 1,093,580.08
19,370.75
CASH BALANCES, JULY 1st Budget Funds
112,940.54
45,521.37
$ 902,492.10 $ 1,158,472.20
PAYMENTS
EXPENSE
Personal Services Travel Supplies, Materials Communication Heat, Light, Power, WaterPublications Repairs Rents Insurance Indemnities (Bang's Disease) Equipment Miscellaneous
.Total Expense Payments
OUTLAYS
Lands, Improvements Personal Service's _._ Contracts
Equipment
CASH BALANCES, JUNE 30th
Budget Funds Revenue Collections Unfunded-
$ 417,496.84 $ 456,923.95
87,010.37
94,728.19
26,713.89
31,002.91
19,553.18
20,436.71
17,481.80
25,942.08
65,404.08
81,925.78
24,058.63
12,194.11
128.00
650.58
3,621.83
3,885.66
5,073.49
3,495.76
6,344.95
6,494.40
3,108.54
13,190.24
$ 675,995.60 $ 750,870.37
167,962.68 13,012.45
14,256.19 263,611.18
45,521.37
110,363.71 19,370.75
$ 902,492.10 $ 1,158,472.20
DEPARTMENT OF AGRICULTURE
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
CASH IN BANK
Revenue Collection Account Operating Account
$ 19,370.75 110,354.81
ACCOUNTS RECEIVABLE H. W. Singletary Total Current Assets
LIABILITIES, RESERVES, SURPLUS
LIABILITIES
Accounts Payable
RESERVES
For Construction Contracts to be Completed
For Penalties to be Refunded For Revenue Collections to be Funded
Into State Treasury U. S. Income Taxes Remitted in Excess
of Taxes Withheld
105,972.49 527.11
20,330.75
(--) 8.90
SURPLUS
For Operations Total Current Liabilities, Reserves and Surplus
57
129,725.56 960.00
130,685.56 3,677.65
126,821.45 186.46
130,685.56
58
DEPARTMENT OF AGRICULTURE
SUMMARY
FINANCIAL CONDITION
The State Department of Agriculture ended the fiscal year on June 30, 1948, with a surplus of $186.46, after providing the necessary reserves of $3,677.65 to cover outstanding accounts payable, $105,972.49 for completion of construction contracts for Farmers Markets, and $527.11 penalties to be refunded.
REVENUE COLLECTIONS
The Department of Agriculture is the revenue-collecting agency for certain licenses and fees, as authorized by law, and in the period under review collected a total of $721,131.51, of which $701,760.76 was transferred to the State Treasury in the period under review and $19,370.75 remained on hand June 30, 1948, to be funded in the next fiscal year.
There was also due from the manager of the Thomasville Market on June 30, 1948, $960.00 in rents, to be imbursed into the State Treasury as revenue when received.
Revenue collections by the Department for the past year are compared with two previous fiscal periods in the statement following:
REVENUE COLLECTIONS
Fish Dealers Licenses Fertilizer Fees ._. Feed Fees Dairy Fees Farmers Markets Egg Marketing Insecticides and Miscellaneous
Totals..
YEAR ENDED JUNE 30th
1948
1947
1946
$ 10,525.00 371,473.47 164,541.00 14,465.81 133,260.66 23,721.54 3,144.03
$721,131.51
$ 11,725.00 357,698.09 178,132.36 12,604.41 113,420.25 23,709.93 2,422.87
$699,712.91
$ 10.550.00 344,846.72 178,784.26 8,062.32 93,962.87 19,242.09 1,877.41
$657,325.67
AVAILABLE INCOME *
State Appropriation for the Department of Agriculture for the fiscal year ended June 30, 1948, was $400,000.00, and an additional $666,367.64 was allotted through budget approvals, making a total of $1,066,367.64 provided by the State, which was supplemented by $25,743.16 income from canneries, $1,200.00 transfer from the State
59
DEPARTMENT OF AGRICULTURE
Board of Pharmacy for use of the chemical laboratory, and $269.28 from other sources, making total income available for the period under review $1,093,580.08.
OPERATING COSTS
From the $1,093,580.08 income available, $750,870.37 was expended for the Department's operating expense, and $277,867.37 for construction of Farmers Markets and Canneries, including Architect's fee and supervision, and $64,842.34 remained on hand, increasing the $45,521.37 budget funds held at the beginning of the fiscal year to $110,363.71 on June 30, 1948.
Of this remaining $110,363.71 cash balance, $105,972.49 is reserved for completion of construction contracts, $527.11 for penalties to be refunded, $3,677.65 for liquidation of outstanding accounts, and the balance of $186.46 represents surplus available for operations in the next fiscal period, subject to budget approvals.
In the year ended June 30, 1948, Farmers Markets were operated in Atlanta, Cordele, Glennville, Hazlehurst, Macon, Moultrie, Pelham, Thomasville, Tifton, Valdosta and Wrightsville, and another market was being constructed at Toccoa.
State Canneries are also being operated in connection with the markets in Atlanta, Macon and Thomasville, receipts therefrom being placed in the Department's operating account.
The operating cost of the farmers' markets in the year ended June 30, 1948, exclusive of payments for new construction, was $139,729.51, and in the same period the markets collected $133,260.66 in revenue. Canning plant activities for the year show operating expenses of $27,173.48, with income from sales and services $25,743.16.
Printing cost of the "Market Bulletin," published by the Department of Agriculture for the year ended June 30, 1948, was $62,609.30, and postage on Bulletins mailed amounted to $8,950.00, which does not include compensation of officials and employees for time devoted to editing and publishing as they are employees of the Bureau of Markets Division of the Department.
COMPARISON OF OPERATING COSTS
The Department's operating costs for the past three years are compared by object and by activity in the statement following:
60
DKIWKTMKM Ol Mild! I I. II I; I
Yr \K KMIKH JINK 30lh
BY ACTIVITY
1948
1H 17
19lfi
Commissioner's Office Fertilizer Division Bureau of Market Market Bulletin Pure Foods Chemistry Laboratory Pure Seed Weights and Measures Veterinary
$ 36,152.35 66,607.52 52,217.25 71,559.30 73,346.17 66,149.44 39,682.01 29,376.77
148,876.57
$583,967.38
.7.39 59,604.81 48,847.88 51,690.88 7-.135.90 69,526.55 36,051.45 33,089.47 130,806.48
$535,520.81
68,721.08 56,647.52 40,835.40 81.236.81 60,187.63 40,697.49
I :>8.37 139,137.66
$544,709.96
Farmers' Markets
Atlanta Blackshear Cordele Glennville Hazlehurst Macon Moultrie Pelham Thomasville Tifton Toccoa Valdosta Wrightsville
$159,832.59 1,000.00
. 58,084.40 18,701.35 2,958.88 10,706.39
- 11,253.63 1,715.42
70,331.60 2,952.14
18,716.66 31,128.63
40.72
$387,422.41
$126,468.28 5,001.00
23,204.17 4,<> 5,064.34
11,584.44 29.785.36 32,849.81 40,705.84
2,512.14
19,972.16 1,10C. 17
$297,217.52
$ 67.('
72.26 1.100.63 11.040.10
'.8.07 1,288.50
56,118.20 5,500.00
$262,8!>
(annt-rii ^
Atlanta Macon Thomasville
Total Cost Payments
$ 44,665.63 8,959.11 3,723.21
$ 57,347.95
$1,028,737.74
$ 14.159.76 12,664.18 5,408.47
$ 32,232.40
$864,970.73
$ I::.'J11.M; 10,347.21 4,482.70
$ 28,041.7 :
61
DEPARTMENT OF AGRICULTURE
YEAR ENDED JUNE 30th
BY OBJECT
Personal Services Travel Expense Supplies Communication Services Heat, Light, Power, Water Printing, Publicity Repairs Rents Insurance, Bonding Indemnities Equipment Miscellaneous
Total Expense Payments
1948
1947
1946
$456,923.95 94,728.19 31,002.91 20,436.71 25,942.08 81,925.78 12,194.11 650.58 3,885.66 3,495.76 6,494.40 13,190.24
$750,870.37
$417,496.84 87,010.37 26,713.89 19,553.18 17,481.80 65,404.08 24,058.63 128.00 3,621.83 5,073.49 6,344.95 3,108.54
$675,995.60
$416,085.70 89,173.95 23,343.56 19,000.91 13,172.72 54,296.94 14,894.05 15.86 2,020.26 24,700.79 8,870.71 3,968.07
$669,543.52
Outlay:
Buildings and Structures Equipment
Total Cost Payments
..$ 277,867.37 $1,028,737.74
Number of Employees at June 30th--
231
$175,962.68 13,012.45 ,970.73
216
$166,101.43 $835,644.95
238
GENERAL
Books and records of the Department are being well kept, receipts are under internal check and control, and all officials of the Department and employees collecting revenue are properly bonded.
In the course of the examination it was found that during the year ended June 30, 1948, revenue receipts collected at the Thomasville Farmers' Market were not sent in promptly to the office of the Department of Agriculture, in Atlanta, as should be done, and that
B
62
DEPARTMENT OF AGRICULTURE
on June 30, 1948, there was due from Manager W. H. Singletary $960.00 as follows:
May, 1948 rents Receipts dated May 1, 1948. Remittance received in Atlanta July 3, 1948.
June, 1948 rents Receipts dated June 1, 1948. Remittance received in Atlanta July 15, 1948.
Three months rents--Joe Bass Receipt dated June 13, 1948. Remittance received in Atlanta July 15, 1948.
Total
$390.00 390.00
-- 180.00 $960.00
Revenue receipts should be forwarded to the Department for deposit at least at the end of the month collected.
No inventory record has been kept of license stamps handled by the Department of Agriculture. Actual count was made at time of examination of stamps on hand, and in the future record is to be kept of stamps on hand, purchased, and sold.
All known receipts for the period under review have been properly accounted for, except as noted, and expenditures 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 assistance given the State Auditor's office during this examination and throughout the year.
63
BOARD OF AGRICULTURAL AND INDUSTRIAL DEVELOPMENT
64
BOARD OF AGRICULTURAL AND INDUSTRIAL DEVELOPMENT
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS:
Appropriation Budget Balancing Adjustments, Lapses
Revenues Retained Gifts Earnings
Transfers -- Other Spending Units
$ 15,000.00 $ 15,000.00
73,942.52
98,075.77
3,345.92
1-100-00 550.00
689.95
Total income receipts
-$ 93,938.44 $ 113,765.72
CASH BALANCES, JULY 1st Budget Funds
- 10.067.88
8,307.81
$ 104,006.32 $ 122,073.53
PAYMENTS
EXPENSE
Personal Services
Travel
L_
Supplies, Materials
Communication
Publications _
--
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments...
CASH BALANCES, JUNE 30th Budget Funds
$ 62,750.80 7'51608 903.15 3,320.79
15,077.13 141.56
3,195.00
16.65 189.41 2,587.94
52,111.13 6,095.56 2,705.74 3,477.03
50,306.21 551.07 58.30 328.45
3,207.74 1,994.10
..$ 95,698.51 $ 120,835.33
8,307.81
1,238.20
$ 104,006.32 $ 122,073.53
65
AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD
CURRENT BALANCE SHEET JUNE 30, 1948
CASH ASSETS
CASH IN BANK
Main Office 38 Capitol Square Office,.
_$ 1,486.10 276.90 $ 1,763.00
LIABILITIES, RESERVES, SURPLUS
UNLIQUIDATED PURCHASE ORDERS Curtiss Printing Co... The News Reporter..
600.00 2.50
662.50
RESERVE U. S. Income Tax Withholdings..
SURPLUS Budget Fund
524.80
575.70 $ 1,763.00
66
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, 1948, with a surplus of $575.70, available for operations, subject to budget approvals, after providing the necessary reserve of $662.50 to cover outstanding accounts payable, and reserving $247.90 for refund to the 38 Capitol Square Office account of the Board for amount transferred in error.
The 38 Capitol Square Office was abolished August 31, 1947 and remaining funds transferred to the Main Office of the Agricultural and Industrial Development Board, but an error of $247.90 was made in making transfer of funds on hand, and this error has been corrected in August, 1948.
AVAILABLE INCOME
Allotment of State budget funds for the fiscal year ended June 30, 1948, was $103,756.38, which was supplemented by $698.95 from sale of books and $544.00 transfer from the 38 Capitol Square Office of the Board, making total income available for the period under review $104,990.33.
OPERATING COSTS
Expenditures for the operating cost of the Board in the year ended June 30, 1948, were $112,475.65, which exhausted the $104,990.33 income provided and reduced cash balance of $8,971.42 held at the beginning of the fiscal year to $1,486.10 on June 30, 1948.
The first lien on this remaining cash balance is for liquidation of outstanding accounts payable and refund to the 38 Capitol Square Account of $247.90, and the remainder will be available for expenditure, subject to budget approvals, in the next fiscal year.
67
AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD MAIN OFFICE
COMPARISON OF OPERATING COSTS Operating costs for the past three years are compared in the
statement following:
YEAR ENDED JUNE 30th
1948
1947
1946
Personal Services _ Travel Expense Supplies, Materials Communication Services Printing, Publicity Repairs Rents Insurance, Bonding Equipment Miscellaneous
Totals
.
-.$ 45,928.63 55,;,384.32 22,!,502.64 31,:,208.11
50',,;306.21 551.07 58.30 328.45
3,087.04 1,120.88
40,803.84 2,654.79 723.14 2,850.58
11,666.75 85.85
3,195.00 16.65
117.81 731.89
$144,757.99 15,631.00 3,011.72 4,577.49 20,106.58 5,103.11 2,049.63 38.64 1,475.90 424.18
$112,475.65 $ 62,846.30 $197,176.24
Number of Employees June 30_.
15
11
20
Included in the expenditures for Personal Services and Travel Expenses is $4,285.28 paid to Clark-Rapuano and Holleran, Architects of New York, for a survey of possible development of Jekyll Island.
Exhibits of the State were displayed by train tour at the time the Freedom Train came to Georgia, and this tour with display accounted for a large part of the increase in expenditures the past year over previous year ended June 30, 1947.
GENERAL
The Executive Director of the Board is bonded in the amount of $10,000.00.
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 Board for the cooperation and assistance given the State Auditor's Office during this examination and throughout the year.
68
AGRICULTURAL AND INDUSTRIAL DEVELOPMENT BOARD 38 CAPITOL SQUARE OFFICE
SUMMARY
The 38 Capitol Square Office of the Agricultural and Development Board was abolished as of August 31, 1947, with salaries paid to September 15, 1947, and remaining funds transferred to the Main Office of the Board.
Since September 15, 1947, salaries of the remaining employees of the 38 Capitol Square Office have been paid by the Research Department of the Governor's Office, to which division most of the staff of the 38 Capitol Square Office have been assigned.
$544.00 was transferred to the Main Office Account by the 38 Capitol Square Office, leaving a balance of $276.90 in the Capitol Square Office account. However, $524.80 was due the U. S. Government for withholding taxes for the months of July and August, 1947, and in August, 1948, $247.90 was transferred back to the Capitol Square Office account by the Main Office, and a check for $524.80 was issued to the Collector of Internal Revenue, which closed the account.
69
ia:-
DEPARTMENT OF AUDITS
70
DEPARTMENT OF AUDITS*
RECEIPTS
19^7
1948
INCOME FROM STATE REVENUE ALLOTMENTS:
Appropriation Budget Balancing Adjustments, Lapses
Transfers Other Spending Units
Total income receipts.
$ 72,000.00 $ 72,000.00
10,336.47
23,314.28
375.00
.$ 82,711.47 $ 95,314.28
CASH BALANCE, JULY 1st Budget Funds
25,831.66
18,379.54
$ 108,543.13 $ 113,693.82
PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials .. Communication Publications Repairs Insurance Equipment Miscellaneous Total expense payments
OUTLAYS
Equipment
CASH BALANCES, JUNE 30th
Budget Funds
$ 63,994.72 8,359.71
1,131.35 13,252.96
16SA0 50.00
217.39
67,352.14 9,302.37 1,385.23 1,026.67 13,881.20 503.73 27.50 35.10 214.38
$ 89,295.41 $ 93,728.32
868.18
2,325.21
18,379.54
17,640.29
$ 108,543.13 $ 113,693.82
"From Audit Report by W. R. Osborn & Co., Certified Public Accountants.
71
DEPARTMENT OF AUDITS
Honorable B. E. Thrasher, Jr. State Auditor, State Capitol, Atlanta, Georgia.
Atlanta, Georgia September 17, 1948
Sir:
We have made an audit of the books of accounts of the Department of Audits of the State of Georgia, for the year ended June 30, 1948, and submit herewith our report.
A comparative statement of cash receipts and payments for the years ended June 30, 1947 and 1948 is submitted in Exhibit "A." The appropriation for the year ended June 30, 1948 was $72,000.00 and Executive Order for $23,314.28, a total of $95,314.28 received in cash from the State Treasurer in the period under review.
Cash on demand deposit was verified by direct communication with the depositories, and the bank balances were as follows:
First National Bank of Atlanta, Georgia Fulton National Bank of Atlanta, Georgia
- .
$ 10,424.88 7,215.41
$ 17,640.29
Funds on deposit with the Fulton National Bank of Atlanta, Georgia, are secured by $10,000.00, City of Atlanta, 5% Sewer Bonds, due January 1, 1949. Funds with the First National Bank of Atlanta, Georgia were secured by $20,000.00 in 2% U. S. Treasury Bonds, due December 15, 1954.
Receipts from the State Treasurer were verified by inspection of the State Treasurer's records. All cancelled checks were compared with the cash book entries and supporting vouchers. Signed receipts were submitted for personal services or special investigators.
Details of payments for expenses and outlay are shown in Schedules "1," "2," and "3."
72
DEPARTMENT OF AUDITS
The following is a comparative statement of the operations for the year ended June 30, 1948 as compared with that of June 30, 1947:
Particulars
Personal Services Travel Supplies and Materials Communications Publications Repairs Miscellaneous -- Insurance Equipment Purchases Outlay
Year Ended Year Ended Increase
6-30-47
6-30-48 (Decrease)
$ 63,619.72 8,359.71 2,125.88 1,131.35
13,252.96 163.40 217.39 50.00 00 868.18
67,352.14 $ 3,732.42
9,302.37
942.66
1,385.23
(740.65)
1,026.67
(104.68)
13,881.20
628.24
503.73
340.33
214.38
(3.01)
27.50
(22.50)
35.10
35.10
2,325.21
1,457.03
$ 89,788.59 $ 96,053.53 $ 6,264.94
The cost of operating the Department for the year ended June 30, 1948, as compared with the previous year increased by $6,264.94, as detailed in the above statement setting forth the increases and decreases in the various accounts. The increase in Personal Services was due to a general increase in salaries of the personnel. The increase in Travel Expense was due principally to increased travel of the personnel. The increase in Outlay was due principally to the purchase of two air conditioning units.
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 personnel during the period of our examination is greatly appreciated.
Respectfully submitted,
W. R. Osborn & Company,
Certified Public Accountants.
HmBBHIHaBHHHHHH
73
DEPARTMENT OF BANKING
74
DEPARTMENT OF BANKING
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS:
Appropriation
$
Budget Balancing, Adjustment, Lapses
Revenues retained
Earnings
:
Total Income Receipts
$
50,000.00 20,378.10
70,378.10 $
50,000.00 23,020.79
82.00 73,102.79
NON-INCOME Private Trust Account
218.72
73.52
CASH BALANCES, JULY 1st
Budget Funds Private Trust Funds
765.51 2,379.05
1,099.46 2,540.92
$ 73,741.38 $ 76,816.69
PAYMENTS
EXPENSE
Personal Services Travel Supplies, Materials Communication Publications Repairs Insurance Equipment Miscellaneous
Total Expense Payments
NON-COST
Private Trust Account
CASH BALANCES, JUNE 30th
Budget Funds Private Trust Funds
$ 49,940.24 $ 51,676.50
15,855.57
16,242.87
504.67
604.90
1,514.13
1,273.52
1,089.00
2,653.65
57.52
67.43
290.00
318.28
689.45
141.14
103.57
353.44
$ 70,044.15 $ 73,331.73
56.85
1,099.46 2,540.92
870.52 2,614.44
$ 73,471.38 $ 76,816.69
75
DEPARTMENT OF BANKING
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
CASH IN BANKS
Budget Funds Private Trust Accounts
Unclaimed Deposits U. S. Income Tax
870.52
$ 2,614.44 312.60
2,927.04
$ 3,797.56
LIABILITIES, RESERVES AND SURPLUS
LIABILITIES None
RESERVES
For Private Trust Accounts
Unclaimed Deposits
.
U. S. Income Taxes
$ 2,614.44 312.60 $ 2,927.04
SURPLUS For Operations Total Current Liabilities, Reserves and Surplus
870.52 $ 3,797.56
76
DEPARTMENT OF BANKING
SUMMARY
FINANCIAL CONDITION
The State Department of Banking ended the fiscal year on June 30, 1948 with a surplus of $870.52, after providing the necessary reserves to cover $2,614.44 private trust funds held on this date and $312.60 U. S. Income taxes to be remitted to the Federal Government.
REVENUE COLLECTIONS
This Department is a revenue-collecting agency for fees and assessments levied on the institutions coming under the jurisdiction of the Department of Banking, as provided by law, and in the year ended June 30, 1948, collected $917.90 from business licenses tax on small loan companies, $73,877.50 fees for open bank examinations, $3,817.50 for Credit Union examinations and $9.10 from other sources, a total of $78,622.00, all of which was paid into the State Treasury in the period under review.
Revenue collections for the past three years are compared as follows:
YEAR ENDED JUNE 30th
REVENUE COLLECTIONS
1948
1917
19 111
Business License Tax on Small Loan Companies
Fees for Open Bank Examinations Credit Union Examinations Other Revenue
Totals
$ 917.80 . 733,,877..550
3,817.50 9.10
$ 599.99 81,507.50 3,387.50 9.30
$ 200.00 75,625.00 3,862.50 7.60
$ 78,622.00 $ 85,504.29 $ 79,695.10
AVAILABLE INCOME
For the operation of the Department in the year ended June 30, 1948, the State appropriated $50,000.00 and $23,020.79 was transferred from the State Emergency Fund to meet expenditures given budget approval, as provided by law, which was supplemented by $82.00 from miscellaneous sales, making total income available for the year $73,102.79, or $5,519.21 less than revenue collected by t heDepartment in the same period
77
DEPARTMENT OF BANKING
OPERATING COSTS
Expenditures for operations of the Department in the period under review were $73,331.73, which exhausted the $73,102.79 income provided and reduced the $1,099.46 cash balance held at the beginning of the fiscal year to $870.52 on June 30, 1948, and this amount will be available for expenditure in the next fiscal period, subject to budget re-approvals.
COMPARISON OF OPERATING COSTS Operating costs for the past three years are compared in the
statement following:
YEAR ENDED JUNE 30th
EXPENDITURES
1948
1947
1946
Personal Services
Travel Expense
Supplies
--
Communication Services
Printing
Repairs
Rents
Miscellaneous
Insurance and Bonding
Equipment
Totals
$ 51,676.50 16,242.87 604.90 1,273.52 2,653.65 67.43
353.44 318.28 141.14
$ 49,940.24 15,855.57 504.67 1,514.13 1,089.00 57.52
103.57 290.00 689.45
$ 46,010.96 11,591.92 183.40 1,355.02 1,409.85 48.50 150.00 221.09 195.00 130.31
$ 73,331.73 $ 70,044.15 $ 61,296.05
Number of Employees June 30th
14
14
15
PRIVATE TRUST FUNDS
There was on deposit June 30, 1948, in the name of the State Department of Banking $2,614.44, which represents accumulated deposits from liquidation of banks that have not been claimed including interest earned thereon to this date.
Federal withholding taxes amounting to $312.60 were held by the Department on June 30, 1948, to be remitted to the U. S. Government in the next fiscal period.
78
DEPARTMENT OF BANKING
GENERAL The Department of Audits has no jurisdiction over the liquidation
of closed banks, the Superintendent of Banks and the Superior Courts of the State 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 $50,000.00 and examiners $10,000.00 each.
Books and records of the 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 provisions of the 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 Auditor's office during this examination and throughout the year.
79
CAPITOL SQUARE IMPROVEMENT COMMITTEE
80
CAPITOL SQUARE IMPROVEMENT COMMITTEE*
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS:
Appropriation ..
-*
Budget Balancing- Adjustments..
Revenues Retained
Earnings Transfers Other Spending Units
40,000.00 $
3,000.00 36,999.96
40,000.00 85,000.00
2,800.00 36,999.96
Total Income Receipts--
$ 79,999.96 $ 164,799.96
CASH BALANCES, JULY 1st Budget Funds
64,524.12
23,061.90
$ 144,524.08 $ 187,861.86
PAYMENTS
EXPENSE
Personal Services Supplies, Materials Communication Heat, Light, Power, Water.-- Publications Insurance Repairs Rents Miscellaneous Building Cleaning Contract...
Total Expense Payments
OUTLAYS
Equipment
CASH BALANCES, JUNE 30th
Budget Funds
..$ 36,877.10 $ 35,071.39
6,265.64 72.25
21,673.38
5,494.59 80.74
23,278.74
1,027.63
169.81 15,035.29
4,100.00
40.00 4,344.78 5,642.50
6.30
35,994.00
43,138.62
:
$ 121,215.10 $ 117,097.66
247.08
786.62
23,061.90
69,977.58
$ 144,524.08 $ 187,861.86
From Audit Report by W. R. Osborn & Co., Certified Public Accountants.
81
CAPITOL SQUARE IMPROVEMENT COMMITTEE
Capitol Square Improvement Committee, State of Georgia, Atlanta, Georgia.
Atlanta, Georgia September 18, 1948.
Gentlemen:
We have made an audit of the records of the Capitol Square Improvement Committee of the State of Georgia, for the year ended June 30, 1948, and submit herewith our report.
Your original committee was appointed for the purpose of supervising the construction of a building on the land owned by the State of Georgia, across the street from the State Capitol Building, on the south side of Mitchell Street, Atlanta, Georgia. The building was completed several years prior to the period covered by this report, and the present committee supervises the maintenance and operations of the building, and the building and improvements at 38 Capitol Square, on the South Side of Mitchell Street, and at 92-94 Mitchell Street.
The land and improvements at 38 Capitol Square were leased for a five year period from October 1, 1943 to September 30, 1948 at a rental of $200.00 per month. The premises are now occupied by the Veterinarian Division of the Department of Agriculture, and the office of the Chief Drug Inspector of the State Board of Pharmacy.
The Building located at 92-94 Mitchell Street under lease by the Department of Mines and Geology of the State of Georgia, was rented by the committee from March, 1947 to March, 1948, at $175.00 per month, and since March, 1948 at $275.00 per month, and is occupied by the Library Division of the State Department of Education.
The committee is composed of: Dr. M. D. Collins Dr. T. F. Abercrombie Richard Job W. E. Ireland Downing Musgrove 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, 1947, is presented in
82
CAPITOL SQUARE IMPROVEMENT COMMITTEE
Exhibit "A." The rents received, $39,799.96, from the State Industrial and the Georgia Employment Security Agency were verified by contact with each of these offices. The receipts of $65,000.00 from the State Treasurer were verified by an inspection of the State Treasurer's records. All paid checks were compared with the cash book entries, and the vouchers, 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 "1." Payments for personal services are detailed in Schedule "2." An analysis of payments for outlay are set forth in Schedule "3."
The bank account at June 30, 1948 was reconciled as set forth in Schedule "4," and the balance of $10,017.69 was verified by direct communication with the First National Bank, Atlanta, Georgia, the depository. The account is secured by $25,000.00 in 2'< U. S. Treasury Bonds, due December 15, 1952, 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, 1948, in comparison with the year ended June 30, 1947, with increases and decreases in the various accounts:
PARTICULARS
Year Ended 1948
Year Ended 1947
Increase (Decrease)
Personal Services
Supplies, Materials
--
Communications
Heat, Light, Power and Water....-
Stamping, Printing, Binding
and Publicity
Repairs
Miscellaneous
Insurance
$ 34,669.39 $ 32,246.60 $ 2,422.79
4,821.31
6,023.69
(1,202.38)
80.74
72.25
8.49
22,188.38
20,808.53
1,379.85
.00 4,012.17
6.30 40.00 40,438.62
$ 106,256.91
1,027.63 14,137.29
.00 169.81 33,294.00
1 107,779.80
(1,027.63) (10,125.12)
6.30 (129.81) 7,144.62
$ (1,522.89)
83
CAPITOL SQUARE IMPROVEMENT COMMITTEE
The increase in personal services, $2,422.79, represents increases in salaries of the personnel. The decrease in repairs was due to abnormal expense the preceding year.
Expenses for the Christmas display at the Governor's Mansion are included in the expenses for Capitol Square and other property, and were personal services, $402.00 for installation and operation of display, supplies and materials, $148.29, and repairs, $160.81.
Respectfully submitted, W. R. Osborn & Company, Certified Public Accountants.
85 COMPTROLLER GENERAL
86
COMPTROLLER GENERAL
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS:
Appropriation Budget Balancing Adjustment, Lapses
Revenue Retained Earnings from Services
$
60,000.00
(--) 6,884.07
60,000.00 49,532.18
773.47
Total Income Receipts
$ 53,115.93 $ 110,305.65
NON-INCOME Revenue Collections Unfunded
1,046.00
CASH BALANCES, JULY 1st Budget Funds
2,100.00
2,620.73
$
55,215.93 $ 113,972.38
PAYMENTS
EXPENSE
Personal Services Travel Supplies, Materials _ Communication Publication Repairs Insurance Equipment Miscellaneous
Total Expense Payments __
CASH BALANCES, JUNE 30th
Budget Funds Revenue Collections Unfunded
38,165.47 2,860.18 1,473.96 2,271.43 3,648.03 1,314.71 295.70 2,358.97 206.75
65,634.14 8,302.88 3,303.30 4,680.08 6,244.02 66.70 40.98 8,974.04 425.00
$
52,595.20 $ 97,671.14
2,620.73
15,255.24 1,046.00
55,215.93 $ 113,972.38
^^HHH
87
COMPTROLLER GENERAL
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
CASH ASSETS
Available Cash Accounts Receivable
W. H. Baggs
.$ 16,301.24 48.15 $ 16,349.39
LIABILITIES
CASH LIABILITIES Accounts Payable
RESERVES For Repairs Revenue Collectors to be imbursed into State Treasury
SURPLUS For Operations
$ 1,111.32
.$ 1,200.00 1,046.00
2,246.00
12,992.07 $ 16,349.39
88
COMPTROLLER GENERAL
SUMMARY
FINANCIAL CONDITION
The Comptroller General's office ended the fiscal year on June 30, 1948, with a surplus of $12,992.07 available for operations, after providing the necessary reserves of $1,111.32 to cover outstanding accounts payable, and reserving $1,200.00 for repairs to be made and $1,046.00 for Revenue Collections to be funded into the State Treasury.
REVENUE COLLECTIONS
The Comptroller General is the revenue-collecting agency for taxes and fees pertaining to the administration of the insurance laws of the State, and in the year ended Jnue 30, 1948, collected from these sources a total of $3,416,811.97, of which $3,415,765.97 was funded into the State Treasury in the period under review and $1.046.00 remained on hand June 30, 1948, to be transferred to the Treasury in the next fiscal period.
Revenue collections by the Comptroller General's office the past year show an increase of $428,185.75 over the previous year ended June 30, 1947, and $913,368.88 in excess of those two years, and for comparison revenue collections the past three, years are shown in the statement following:
YEAR ENDED JUNE 30th
REVENUE COLLECTIONS
1948
1917
1946
Fire Inspection Assessments Insurance Regulatory Fees Insurance Premium Tax
on Gross Premiums Insurance Agents' Occupation Tax
$ 26,284.40 $ 22,099.47 $ 16,237.45
125,519.00
111,424.00
106,174.00
:;.113,278.57 ' 2,699,442.75 2,235,591.64
151,730.00
155,660.00
145,440.00
$3,416,811.97 $2,988,626.22 $2,503,443.09
89
COMPTROLLER GENERAL
AVAILABLE INCOME
State Appropriation for the operation of the Comptroller General's office in the year ended June 30, 1948, was $60,000.00, which was increased to $109,532.18 by allotment of $49,532.18 from the State Emergency Fund to meet expenditures approved on budgets, as provided by law, and which included the newly created Building Safety Council and the new Rating Bureau, and this was supplemented by $773.47 income from sales of blank licenses and insurance laws, making total income available for the period under review $110,305.65.
OPERATING COSTS
From the $110,305.65 available income, $97,671.14 was expended for the operating cost of the Comptroller's office, and $12,634.51 remained on hand, increasing the $2,620.73 cash balance held at the beginning of the fiscal year to $15,255.24 on June 30, 1948, 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.
COMPARISON OF OPERATING COSTS
There was an increase of $45,075.94 in operating expense the past year over costs for year ended June 30, 1947, and $54,980.83 over expenses two years ago, the larger part of the increase being due to the addition of a Rating Department in the year just closed and the creation of the Building Safety Council by Legislative Act approved March 28, 1947, which Act provided for the administration of the Building Safety Law by the Insurance Commissioner, or Comptroller.
90
COMPTROLLER GENERAL
For comparison, expenditures the past three years are shown in the statement following:
YEAR ENDED JUNE 30th
BY ACTIVITY
1948
19n
1946
General Office--Comptroller General.. $
Rating Department
--
Building Safety Council-
- -----
Totals
$
57,955.75 $ 6,606.68
33,108.71
97,671.14 $
52,595.20 $ 52,595.20 $
42,690.31 42,690.31
BY OBJECT
Personal Services Travel Expense _ Supplies Communication Services Printing, Publicity Repairs Insurance and Bonding Equipment Miscellaneous _ -
Totals
65,634.14 $ 8,302.88 3,303.30 4,680.08 6,244.02 66.70 40.98 8,974.04 425.00
38,165.47 $ 2,860.18 1,473.96 2,271.43 3,648.03 1,314.71 295.70 2,358.97 206.75
37,367.88 380.08 499.69
1,607.30 2,397.96
55.85 107.00
74.55 200.00
..$ 97,671.14 $ 52,595.20 $ 42,690.31
Number of Employees at June 30th:
General Office
17
15
14
Rating Department
-
2
Building Safety Council
10
Totals
29
15
14
91
COMPTROLLER GENERAL
GENERAL
The Comptroller General is bonded in the amount of $20,000.00, Deputy Insurance Commissioner and Bookkeeper are bonded for $5,000.00 each, and other employees of the office are under schedule bond of $1,000.00 each.
In a number of instances during the period covered by this report, travel expense accounts were approved and mileage paid without being accompanied by mileage tickets, as required by law. Travel expense for mileage cannot legally be paid unless voucher is supported by mileage ticket.
It was also found that Mr. W. H. Baggs was paid $48.15 on expense vouchers during the period for storage and parking meter charges on his car. This has been disallowed and is to be refunded as the law states that the five cents mileage fixed by law as travel expense by automobile covers all allowable expense for use of personal automobile.
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 above noted.
Appreciation is expressed to the Comptroller and the staff of his office, for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
93
DEPARTMENT OF CONFEDERATE PENSIONS
94
DEPARTMENT OF CONFEDERATE PENSIONS
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS:
Appropriation Budget Balancing Adjustment, Lapses
Total Income Receipts
$ 547,800.00 $ 547,800.00 5,727.66 (--) 72,800.81
$ 553,527.66 $ 474,999.19
CASH BALANCES, JULY 1st
Budget Funds
-
49,855.26
48,611.79
$ 603,382.92 $ 523,610.98
PAYMENTS
EXPENSE
Personal Services Supplies, Materials Communication Repairs Insurance Equipment Pensions
Soldiers Widows
Total Expense Payments
CASH BALANCES, JUNE 30th
Budget Funds
9,608.97 229.00 485.16 346.75 6.25
8,253.14 521.41 493.51 42.00 6.25 534.28
5,105.00 538,990.00
3,210.00 469,825.00
$ 554,771.13 $ 482,885.59
48,611.79
40,725.39
$ 603,382.92 $ 523,610.98
95
DEPARTMENT OF CONFEDERATE PENSIONS
SUMMARY
FINANCIAL CONDITION
The Department of Confederate Pensions ended the fiscal year on June 30, 1948, with a cash balance of $40,725.39, of which $45.39 was available for administrative expenses and $40,680.00 was in the State Treasury and reserved for payment of pensions due July 1, 1948.
AVAILABLE INCOME
For the year ended June 30, 1948, the State allotted the Department $494,999.19, of which $7,795.19 was for the administration of the office and $467,204.00 for payment of pensions to Confederate Soldiers and widows of Confederate Soldiers, as provided by law.
OPERATING COSTS Expenditures by the Department for the year were $6,429.14 for
administrative salaries, $1,824.00 for Ordinaries' fees, $1,597.45 for supplies, communication services and other expenses, and $473,035.00 for pensions to Confederate Soldiers and Widows of Confederate Soldiers, a total of $482,885.59, which exhausted the $474,999.19 income provided and reduced the $48,611.79 cash balance held at the beginning of the year to $40,725.39 on June 30, 1948. $45.39 of this remaining cash balance will be available for administrative expenses in the next fiscal period, subject to budget approvals, and $40,680.00 is reserved for payment of pensions due July 1, 1948.
COMPARISON OF OPERATING COSTS Administrative expenses, Ordinaries' fees, and pension payments
the past three years are compared in the statement following:
96
DEPARTMENT OF CONFEDERATE PENSIONS YEAR ENDED JUNE 30th
PENSION PAYMENTS
1948
1947
1916
Confederate Soldiers at
$50.00 per month thru Feb. 1946 $75.00 per month beg. Mar. 1946
$ 3,150.00
Confederate Soldiers in the Soldiers'
Home at $5.00 per month
60.00
Widows of Confederate Soldiers at $30.00
per month thru Feb. 1946 $50.00 per month beginning Mar. 1946 .... 469.090.00
Widows of Confederate Soldiers in Soldiers' Home at $5.00 per month
735.00
$ 5,025.00 80.00
538,580.00 410.00
$ 4,900.00 165.00
439,690.00 60.00
$473,035.00 $544,095.00 $444,815.00
ORDINARIES' FEES Fees based on $2.00 per year per pensioner, $ 1,824.00 $ 2,046.00 $ 2,274.00
NUMBER ON PENSION ROLLS AT JUNE 1
Confederate Soldiers receiving
$50.00 and $75.00 per month
2
5
6
Confederate Soldiers in Soldiers' Home
1
1
Widows of Confederate Soldiers receiving
$30.00 and $50.00 per month
724
853
947
Widows of Confederate Soldiers
in Soldiers' Home
14
9
5
Totals
741
868
960
ADMINISTRATIVE EXPENSE
Personal Services
Supplies
Communication Services
Other Adm. Expense
-
$ 6,429.14 $ 7,562.97 $ 7,448.00
521.41
229.00
235.72
493.51
485.16
496.30
582.53
353.00
9.75
$ 8,026.59 $ 8,630.13 $ 8,189.77
Number of Employees on Payroll June 30
97
DEPARTMENT OF CONFEDERATE PENSIONS
Pension payments were increased under authority of Act of the General Assembly, approved January 31, 1946.
Prior to passage of the above Act the Confederate Soldiers who were not maintained in the Soldiers' Home were paid $50.00 per month, and Widows of Confederate Soldiers entitled to draw a pension from the State were paid $30.00, 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 $5.00 per month for incidental expenses, but are not entitled to draw any pension from the State while maintained at the Home.
GENERAL
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 $2,500.00 as required by law.
Appreciation is expressed to the Director and the staff of the Department for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
98
DEPARTMENT OF CONFEDERATE PENSIONS
PENSION PAYMENTS TO CONFEDERATE SOLDIERS AND WIDOWS AND NUMBER LIVING JUNE 1, 1948 YEAR ENDED JUNE 30, 1948
SOLDIERS
WIDOWS
COUNTY
Appling
Atkinson
Bacon
Baker
Baldwin
Banks
Barrow
Bartow ....
Ben Hill
Bibb
Bleckley
Brantley
Brooks
Bryan
Bulloch
Burke
Butts
Calhoun
Camden _
Candler
Carroll
Catoosa
Chatham
Chattahoochee
Chattooga _
Cherokee
Clarke
Clay
Clayton
Clinch
Cobb
Coffee
Colquitt ....
Columbia
Cook
Coweta
Crawford
Crisp
Dade
.-..
Dawson
Decatur
NUMBER LIVING 6-1-48
$75.00 MONTHLY
900.00 375.00
525.00 900.00
NUMBER LIVING 6-1-48
3 1 1 1 5 4 6 3 3 22 1 1 7 2 3 4 7 1 2 3 9 1 19 1 1 10 6 2 2 1 15
3 2 1 5 11 3 1 2 6 6
$50.00 MONTHLY
$ 1,950.00 600.00 600.00
1,000.00 3,600.00 2,800.00 3,700.00 2,400.00 1,950.00 13,100.00
600.00 600.00 4,200.00 1,200.00 2,300.00 2,450.00 4,200.00 600.00 1,200.00 1,800.00 6,150.00 600.00 11,750.00 600.00 700.00 6,550.00 3,750.00 1,350.00 1,200.00 1,050.00 9,900.00 1,800.00 1,250.00 600.00 3,000.00 7,450.00 2,100.00
950.00 1,200.00 3,600.00 3,600.00
tfHarcw
99
DEPARTMENT OF CONFEDERATE PENSIONS
PENSION PAYMENTS TO CONFEDERATE SOLDIERS AND WIDOWS AND NUMBER LIVING JUNE 1, 1948 YEAR ENDED JUNE 30, 1948
SOLDIERS
WIDOWS
COUNTY
NUMBER LIVING 6-1-48
$75.00 MONTHLY
NUMBER LIVING 6-1-48
$50.00 MONTHLY
DeKalb ..... Dodge Dooly Dougherty Douglas ... Early Effingham Elbert Emanuel ... Evans Fayette ... Floyd Forsyth Franklin ... Fulton Gilmer Glascock ... Glynn Gordon Grady Greene Gwinnett ... Habersham Hall Hancock ... Haralson _ Harris Hart Heard Henry Houston _ Irwin Jackson --.. Jasper Jefferson ... Jenkins Johnson ... Jones Lamar Laurens Lee
15
9,050.00
9
5,950.00
4
2,700.00
5
3,150.00
2
1,200.00
4
2,400.00
2
1,200.00
6
3,950.00
2
1,500.00
2
1,200.00
1
900.00
13
8,350.00
5
3,000.00
9
5,800.00
93
60,490.00
7
4,200.00
3
1,800.00
2
2,450.00
8
5,150.00
6
3,600.00
11
7,150.00
11
6,600.00
5
3,450.00
10
7,600.00
1
700.00
6
3,600.00
2
1,300.00
4
2,800.00
1
600.00
2
1,250.00
5
3,550.00
1
600.00
9
6,300.00
3
1,800.00
1
1,550.00
1
600.00
5
3,000.00
3
1,800.00
5
3,000.00
9
5,400.00
3
1,800.00
100
DEPARTMENT OF CONFEDERATE PENSIONS
PENSION PAYMENTS TO CONFEDERATE SOLDIERS AND WIDOWS AND NUMBER LIVING JUNE 1, 1948 YEAR ENDED JUNE 30, 1948
SOLDIERS
WIDOWS
COUNTY
Lincoln Long Lowndes Lumpkin Macon Madison Marion McDuffie Meriwether Miller Mitchell __ Monroe Montgomery Morgan Murray Muscogee -- Newton Oconee Oglethorpe . Paulding _... Peach Pickens Pierce Pike Polk Pulaski Putnam Quitman Rabun Randolph ... Richmond _ Rockdale __.
Schley Screven Seminole _ Spalding _ Stephens __ Stewart Sumter Talbot Tattnall .... Taylor
NUMBER LIVING 6-1-48
$75.00 MONTHLY
NUMBER LIVING 6-1-48
4 1 1 3 4 3 1 2 8 3 8 2 2 5 4 6 5 1 7 4 1 4 3 3 1 2
4 2 3 15 3 1 1 2 9 7 5 6
1 1
$50.00 MONTHLY
2,400.00 600.00
1,200.00 1,800.00 2,400.00 1,800.00
800.00 1,550.00 4,800.00 2,250.00 5,100.00 1,750.00 1,200.00 3,350.00 3,050.00 4,600.00 3,000.00
600.00 4,650.00 2,400.00 1,100.00 2,400.00 1,800.00 1,800.00 1,150.00 1,900.00
500.00 2,400.00 1,800.00 1,800.00 9,550.00 2,350.00
600.00 600.00 1,400.00 5,400.00 4,500.00 3,000.00 3,800.00 250.00 600.00 600.00
101
DEPARTMENT OF CONFEDERATE PENSIONS
PENSION PAYMENTS TO CONFEDERATE SOLDIERS AND WIDOWS AND NUMBER LIVING JUNE 1, 1948 YEAR ENDED JUNE 30, 1948
SOLDIERS
WIDOWS
COUNTY
NUMBER LIVING 6-1-48
$75.00 MONTHLY
NUMBER LIVING 6-1-48
$50.00 MONTHLY
Telfair Terrell Thomas Tift Toombs Towns Treutlen Troup Turner Twiggs Union Upson Walker Walton Ware Warren Washington Wayne Webster Wheeler White Whitfield Wilcox Wilkes Wilkinson Worth Soldiers' Home
$5 monthly
2
1
9
7
450.00
5
1
2
4
2
3
1
6
3
5
3
1
10
2
2
1
3
7
2
5
2
4
60.00
14
1,200.00 600.00
5,500.00 4,200.00 3,200.00
600.00 1,200.00 2,450.00 1,200.00 1,800.00
600.00 3,600.00 1,800.00 3,250.00 1,800.00
600.00 6,700.00 1,750.00 1,200.00
600.00 1,800.00 4,200.00 1,550.00 3,000.00 1,200.00 2,400.00
735.00
Totals Soldiers living June 1, 1948
Soldiers' Pension Paym'ts for year
$ 3,210.00
Widows living
June 1, 1948
738
Widows' Pension Paym'ts for year
$469,825.00
103
STATE BOARD OF CORRECTIONS
104
STATE BOARD OF CORRECTIONS
PRISON SYSTEM RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS:
Appropriation Budget Balancing Adjustments
370,000.00 520,396.99
370,000.00 644,983.31
Total income receipts NON-INCOME
State Revenue Collections Unfunded. Private Trust Accounts
$ 890,396.99 $ 1,014,983.31
1.41 105,457.56
137,767.68
CASH BALANCES, JULY 1st
Budget Funds Private Trust Funds State Revenue Collections Unfunded..
142,611.61
30,353.70
(-)
1-41
124,802.29 27,163.03
$ 1,168,819.86 $ 1,304,716.31
PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, WaterPublications Repairs Rents Insurance Equipment Miscellaneous
Total expense payments.
OUTLAYS Lands, Buildings
NON-COST Private Trust Accounts.
CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds
323,011.07 16,268.98
511,996.46 4,148.60 6,398.18 430.88 4,989.92 50.00 7,654.42 19,850.80 907.00
343,591.22 18,434.15
563,426.04 5,072.17 5,612.24 165.11 3,729.24
(--) 23.90
7,633.11 39,254.37
582.13
$ 895,706.31 $ 987,475.88
12,500.00
27,445.75
108,648.23
129,405.60
124,802.29 27,163.03
124,863.97 35,525.11
$ 1,168,819.86 $ 1,304,716.31
105
STATE BOARD OF CORRECTIONS
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
CASH IN BANK Administrative Account Institution Accounts Trust and Agency Accounts
$
2,902.80
121,961.17
35,525.11
$ 160,389.08
LIABILITIES, RESERVES, SURPLUS
LIABILITIES Accounts Payable Institutions
RESERVES Trust and Agency Funds..
SURPLUS For Operation subject to Budget Approval Administration Institutions
101,446.12 35,525.11
2,902.80 20,515.05
$
23,417.85 160,389.08
!,%:
106
STATE BOARD OF CORRECTIONS
SUMMARY
FINANCIAL CONDITION
The State Board of Corrections ended the fiscal year on June 30, 1948, with a surplus of $2,902.80 available for administration and $20,515.05 for prison institution operations, after providing the necessary reserves of $101,446.12 to cover outstanding accounts payable and $35,525.11 for Private Trust and Agency Funds held on this date.
REVENUE COLLECTIONS
This Board is the revenue-collecting agency for receipts from
farming, manufacturing and other activities at the Prison and in the
year just closed, collected from the sources as detailed in the follow-
ing statement $239,684.89, all of which was transferred to the State
Treasury within the period:
YEAR ENDED JUNE 30th
FARM SALES:
1948
1947
1946
Livestock Hides and Fats Turpentine and Rosin Home-made Lard String Beans Soil Conservation Program Syrup
Total Farm Sales
$ 4,115.13 $ 8,489.80 $ 2,725.00
1,677.00
1,701.16
1,755.97
6,075.82
8,305.81
8,670.87
2,665.60
1,181.12 6,031.84
4,591.10
4,245.79
$ 21,746.51 $ 27,333.66 $ 13,151.84
INDUSTRIAL DEPT. SALES Tags and Markers Printing Work Pants Other Ind. Dept. Sales
Total Ind. Dept. Sales
INMATES LABOR
$ 180,118.34 931.05 8.00
$ 154,222.78 3,089.97 736.00
$ 138,999.56
4,345.50 42-09
$ 181,057.39 $ 158,048.75 $ 143,387.15
$ 26,968.82
OTHER SALES AND INCOME Utility Services Horses and Mules Other Receipts
Total Other Receipts
Total Revenue Collections
$ 8,151.72 $ 7,245.14 $ 5,886.38
1,475.50
284.95
737.00
961.17
$ 9,912.17 $ 7,982.14 $ 6,847.55
$ 239,684.89 $ 193,364.55 $ 163,386.54
107
STATE BOARD OF CORRECTIONS
AVAILABLE INCOME
State Appropriation to the Board for administration in the year ended June 30, 1948, was $70,000.00, to which was added $5,281.72 through budget approvals, making total allotment for the year $75,281.72.
Appropriations for the operating cost of the Prison Institutions was $300,000.00, which was increased to $939,701.59 by transfer of 639,701.59 from the State Emergency Fund, as permitted by law, to meet expenditures approved on budgets for expanded prison program, making total income available for administration and institution operations $1,014,983.31.
OPERATING COSTS
From the $1,014,983.31 available income, $987,475.88 was expended for administrative and prison institution costs and $27,445.75 was paid for additional land under condemnation proceedings for enlarging the Tattnall Prison facilities and $61.68 remained on hand, increasing the $124,802.29 cash balance held at the beginning of the fiscal year to $124,863.97 on June 30, 1948.
The first lien on this $124,863.97 remaining cash balance is for liquidation of outstanding accounts payable and the remainder will be available for expenditure in the next fiscal period, subject to budget re-approvals.
COMPARISON OF OPERATING COSTS
The Board's expenditures for operations the past three years are compared in the statement following:
108
STATE BOARD OF CORRECTIONS
YEAR ENDED JUNE 30th
BY ACTIVITY
1948
1947
1946
Administration Maint. and Oper. of Institutions. Industries Farm . Construction Juvenile Training -- Rome Superintendent of Farms
Totals
__$ 72,813.50 .... 660,935.90
69,358.76 167,991.79
7,274.33 33,981.11
2,566.24
65,567.23 629,458.36
35,601.01 154,186.41
8,478.33 14,914.97
62,846.96 641,330.96
23,024.62 6,272.54
37,756.90
$1,014,921.63 $ 908,206.31 $ 771,231.98
BY OBJECT
Personal Services Travel Expense Supplies and Materials Communication Services Heat, Light, Power, Water.. Printing, Publicity Repairs, Alterations Rents Insurance and Bonding Equipment Miscellaneous
Total Expense Payments
OUTLAY:
Land
Total Cost Payments
Number of Employees June 30th Administration Institutions
$ 343,591.22 18,434.15
563,426.04 5,072.17 5,612.24 165.11 3,729.24
-) 23.90 7,633.11
39,254.37 582.13
323,011.07 16,268.98
511,996.46 4,148.60 6,398.18 430.88 4,989.92 50.00 7,654.42
19,850.80 907.00
314,872.84 13,422.02
405,351.15 4,301.61 3,383.22 834.28 4,530.13 110.02 302.45
23,378.47 745.79
$ 987,475.88 $ 895,706.31 $ 771,231.98
$ 27,445.75 $ 12,500.00 $1,014,921.63 $ 908,206.31 $ 771,231.98
23
19
21
173
135
137
196
154
158
109
STATE BOARD OF CORRECTIONS
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Fund receipts, exclusive of U. S. Taxes withheld, in the year ended June 30, 1948, amounted to $137,767.68, which with a balance of $27,163.03 on hand at the beginning of the period made a total of $164,930.71 to be accounted for, of which $129,405.60 was disbursed for objects of trust and $35,525.11 remained on hand June 30, 1948.
These funds are composed of Inmate Deposits, Prison Stores accounts. County deposits for discharge of prisoners, and other similar accounts and are not a part of the funds provided under budget control for the maintenance and operation of the Prison Institutions.
Individual cards for inmate deposits show a total of $16,341.92, whereas ledger balance is only $16,239.05, a net difference of $102.87. Employees have re-checked the accounts for a period of a year and located errors to reduce this amount to $34.50. Proper entries should be made on cards to correct these errors, and in the future the accounts should be kept in balance.
GENERAL
In the period under review, the Department operated prisons in Charlton and Coffee counties, expending on the former $50,512.21 and on Coffee County prison, $2,258.32, all of which was refunded by the State Highway Department.
The Director, Treasurer and other responsible officials and employees of the board are properly bonded.
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 Board of Corrections for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
110
STATE BOARD OF CORRECTIONS
DETAIL OF REVENUE COLLECTIONS YEAR ENDED JUNE 30, 1948
DETAIL OF SALES:
FARM Livestock-- W. L. Brown Butts Dairy F. F. A. Chapter Conns Dairy F. J. Edwards O. W. Hill J. B. Home, Jr. W. A. Matthews....H. F. Mixon W. S. Mixon Pet Milk Co. H. M. Tribble Vaughn Bros. Dairy R. W. Wilcher J. K. Zellner
1 bull-
2 1
... 2 1 11 1
Exchange on Above Checks.
27 bulls...-?
Hides-
Blue Ridge Hide and Tallow Co. Exchange on Checks
Rosin and Turpentine-- Standard Processing Co U. S. Conservation Program
Exchange on Checks
Home-made Lard--
Milledgeville State Hospital Exchange on Checks
String Beans-- Milledgeville State Hospital. U. of Ga., Savannah Branch...
Exchange on Checks Soil Conservation--
A A A
Net Farm Income.
290.00 130.00 185.00 325.00 250.00 170.00 375.00 125.00 120.00
40.00 1,405.00
200.00 235.00 140.00 130.00 4,120.00 (--) 4.87 $
1,677.25 (--) .25
5,980.03 103.50
6,083.53 (--) 7.71
2,668.94 (--) 3.34
1,100.00 82.50
1,182.50 (-) 1.38
$
4,115.13 1,677.00
6,075.82 2,665.60
1,181.12 6,031.84 21,746.51
111
STATE BOARD OF CORRECTIONS
DETAIL OF REVENUE COLLECTIONS YEAR ENDED JUNE 30, 1948
DETAIL OF SALES: (Cont'd.)
INDUSTRIAL DEPARTMENT
Motor Vehicle Tags-- State Revenue Department Public Service Commission Atlanta Federal Prison
Exchange on above
Identification Tags-- Military Department Department of Forestry City of Warner Robins
Printing-- Spokesman Charlton Prison State Board of Pardons and Paroles.
Work Pants-- Charlton Prison
Net Income from Industries..
$ 177,476.89 1,790.95 26.15
$ 179,293.99 (--) -65 $ 179,293.34
$
375.00
150.00
300.00
825.00
433.40 104.85 392.80
931.05
3.00 $ 181,057.39
INMATE LABOR State Highway Department.
$ 26,968.82
L12
STATE BOARD OF CORRECTIONS
DETAIL OF REVENUE COLLECTIONS YEAR ENDED JUNE 30, 1948
DETAIL OF SALES: (Cont'd.)
OTHER SALES AND INCOME
Live Stock-- Benton and Nobles.-- 3 Mules 3 Horses
$315.00 129.50
Tom Carroll
2 Mules 147.50
Coyt Cox
1 Mule
67.50
D. A. DeLoach
1 Mule 100.00
O. F. DeLoach
1 Mule
37.50
C. J. Dixon
1 Mule
16.00
L. H. Evans
2 Mules
42.50
George McLean
2 Horses
52.00
J. W. Moore
1 Horse
25.00
F. C. Parker
3 Mules
22.00
F. C. Randall
1 Mule
" "
1 Horse
8.00
E. F. Rivers
1 Horse & Colt
64.00
J. P. Rogers
1 Horse.-L... 45.00
N. H. Sanders
. 1 Mule
82.50
J. E. Sharp
1 Horse
32.50
Matt Sherlock
3 Mules 197.50
G. W. Thompson
1 Mule
9.00
W. F. Smith
1 Mule
82.50
1,475.50
Utility Service paid by Employees Prizes--Southeastern Fair Ass'n Doors, Reidsville Baptist Church Mails, Ga. School of Technology
" Ga. State Women's College
96.00 16.00
8,151.72 82.50 53.00
112.00
Batteries, Kenedy Chevrolet Co...
49.50
Exchange on Checks
$ 9,924.22 (--) 12.05 $
9,912.17
$ 239,684.89
113
DEPARTMENT OF EDUCATION
114
DEPARTMENT OF EDUCATION
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS:
Appropriation __ Budget Balancing Adjustments, Lapses
Revenues Retained Grants from U. S. Government Vocational Education Vocational Defense Training Vocational Rehabilitation Lunch Program Veterans' Farm Program Veterans On-The-Job Training
Donations Earnings, Educational Services Transfers Other Spending Units
? 19,152,000.00 12,798,345.92
--- 762,399.88
709,405.45 3,142,277.85
647,368.66
24,997.00 554.23
(--) 690,265.15
$ 19,152,000.00 18,416,828.85
736,542.94
803,028.18 2,102,645.28 1,930,000.49
198,157.68 21,381.43 1,396.01
(_) 858,371.16
Total Income Receipts
% 36,547,083.84 $ 42,503,609.70
CASH BALANCES, JULY 1st Budget Funds
2,479,053.46
940,122.95
39,026,137.30 % 43,443,732.65
PAYMENTS
EXPENSE
Personal Services _. Travel Supplies, Materials Communications -- Heat, Light, Power, Water.. Publications Repairs Rents Insurance Benefits __^ Grants to Civil Divisions Equipment Miscellaneous
Total Expense Payments
OUTLAY Equipment, Text and Library Books.
CASH BALANCES, JUNE 30th
Budget Funds
774,157.69 120,263.84
26,129.13 28,934.90
641.90 29,791.90
2,647.75 11,943.01
755.47 612,292.11 35,148,138.47
28,581.27 17,085.53
777,215.57 116,905.72
37,204.15 38,638.71
723.71 30,342.44
1,337.13 14,285.38
1,094.50 592,040.29 39,766,492.63
18,002.14 5,394.73
$ 36,801,362.97 $ 41,399,677.10
1,284,651.38
1,008,400.32
940,122.95
1,035,655.23
$ 39,026,137.30 $ 43,443,732.65
115
DEPARTMENT OF EDUCATION
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
CASH IN BANK AND IN TREASURY
State Funds Federal Funds
ACCOUNTS RECEIVABLE
Department of Public Welfare U. S. Government--
Veterans On-The-Job Training Veterans Farm Training Lunch Rooms
937,954.55 97,700.68 $ 1,035,655.23
1,657.72
92,096.38 174,156.21 537,295.78
805,206.09
$ 1,840,861.32
LIABILITIES, RESERVES, SURPLUS
LIABILITIES
Accounts Payable and Encumbrances Administration and Supervisory Regional Libraries Text Books Vocational On-the-Job Training Surplus Equipment . Library Extension _ Veterans Farm Training Surplus Commodity Division Lunch Rooms Vocational Rehabilitation
158,682.84 90,027.65
579,022.77 28,725.81 45,652.80
141.82 71.39 231,060.17 1,696.50 564,035.47 20,543.41 $ 1,719,660.63
RESERVES
Unearned Income-- Rural Library GEB Text Book (Dep. L. L. Bks). Commodity Division
Certification Funds (Admin.) _ Restricted Funds--
General Ed. Board Kellogg Fund
610.30 34,022.90
1,350.36 445.09
1,967.00 692.89
39,088.54
SURPLUS Unallotted -- Unencumbered
82,112.15 $ 1,840,861.32
116
DEPARTMENT OF EDUCATION
SUMMARY
INTRODUCTION
The operations of the State Department of Education for the fiscal year ended June 30, 1948, are reported herein covering the following divisions and funds:
Administration Grants to County and City School Systems Text and Library Books Regional Libraries Library Extension Service Lunch Room Program Surplus Commodities War Surplus Equipment Educational Panel--On-the-job-Training Vocational Education--State Vocational Education--Federal Vocational Rehabilitation--State Vocational Rehabilitation--Federal Veterans Farm Training Food Conservation Jeans Fund General Education Board Kellogg Foundation
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,
1948, with an unallotted and unencumbered surplus of $82,112.15, after providing reserves of $1,719,660.63 for accounts payable and encumbrances and $39,088.54 for unearned income and restricted funds.
AVAILABLE INCOME State Appropriation for the general operations of the Department
117
DEPARTMENT OF EDUCATION
of Education for the fiscal year ended June 30, 1948, was $19,000,000.00, with additional appropriation of $12,000.00 for Rural Libraries, to which was added $18,250,000.00 from the State Emergency Fund to meet expenditures given budget approvals, making total allotment from the State for the period $37,262,000.00.
Grants from the U. S. Government in the year were $5,770,374.57 and $24,410.92 was received from gifts and earnings, making total income receipts for the period $43,056,785.49.
From the $43,056,785.49 funds received, $135,533.00 was allotted to the North Georgia Vocational School and $200,000.00 to the South Georgia Vocational School, $214,280.70 was transferred to the various branches of the University System and $3,362.09 to institutions under the control of the Department of Education, leaving net income available to the Department with which to meet operating costs of the various activities for the fiscal year $42,503,609.70.
The $37,262,000.00 funds provided by the State in the year ended June 30, 1948, is an increase of $5,593,318.35 over the $31,668,681.65 State funds allotted the Department of Education in the previous year ended June 30, 1947.
OPERATING COSTS
From the $42,503,609.70 income provided, $1,037,449.18 was expended for administration and supervision, $39,749,405.13 for Grants to County and City School Systems, $1,008,400.32 for text, library and special books, $592,040.29 for Vocational Rehabilitation, Trainee costs, $17,087.50 for salaries of Regional Librarians, and $3,695.00 for scholarships and workshops, a total of $42,408,077.42, and $95,532.28 remained on hand, increasing the $940,122.95 cash balance held at the beginning of the fiscal year to $1,035,655.23 on Julie 30, 1948, the first lien on which is for liquidation of outstanding accounts payable and encumbrances.
Grants to County and City School Systems in the year were $25,510,662.42 for Teachers' Salaries, $2,609,269.14 for Administration and Supervision, $6,231,057.05 for Equalization Fund, $2,378,717.28 for Lunch Room Program, $882,992.29 for Vocational Education, $1,900,741.60 Veterans Farm Training, $224,829.35 for Veterans onthe-job training, and $11,136.00 for Negro Supervisors' salaries, a total of $39,749,405.13, as compared with $35,148,138.47 for the previous fiscal period ended June 30, 1947 and $21,713,928.03 two years ago.
118
DEPARTMENT OF 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 Co-City Systems Administration Text and Library Books Regional Libraries _ Library Extension Surplus Commodities War Surplus Equipment Educational Panel Jeans Supervisors Vocational Education Vocational Rehabilitation Food Conservation Veterans Farm Training .. General Educational Board Kellogg Foundation Lunch Room Program
Totals
1948
1947
1946
$ 39 ,749,405.13 187,648.75 992,278.51 134,155.62 12,028.03 28,747.18 12,241.89 23,384.49
88,361.17 L,093,646.10
34,875.49 3,526.72 6,000.56
41,777.78
$ 35,148,138.47 176,435.13
1,209,669.64 167,017.09 12,354.77
6,177.49 25,738.00
339.85 84,858.75 1,138,456.96
3,503.00 23,285.36 12,847.19
9,107.92 68,084.73
$ 21,713,928.03 155,032.78 886,410.05 98,798.48 11,912.43
7,398.62 26,082.48
79,860.16 859,936.07
1,882.30 22,500.10
9,712.42 62,574.99
$ 42,408,077.42 $ 38,086,014.35 $ 23,936,028.91
BY OBJECT
Personal Services Travel Expense Supplies and Materials Communication Services -- Heat, Light, Power, Water. Printing, Publicity Repairs Rents Insurance and Bonding Equipment Miscellaneous Grants Trainee Costs Other Costs
Totals..
777,215.57 116,905.72
37,204.15 38,638.71
723.71 30,342.44
1,337.13 14,285.38
1,094.50 ,026,402.46
1,699.73 39 ,749,405.13
592,040.29 20,782.50
774,157.69 120,263.84
26,129.13 28,934.90
641.90 29,791.90
2,647.75 11,943.01
755.47 1,313,232.65
2,335.49 35,148,138.47
612,292.11 14,750.04
593,290.15 115,948.94
16,676.38 27,221.60
18,811.55 4,709.55 7,145.61 204.54
934,396.40 11,863.41
21,713,928.03 485,003.31 6,829.44
..$ 42,408,077.42 $ 38,086,014.35 $ 23,936,028.91
119
DEPARTMENT OF EDUCATION
YEAR ENDED JUNE 30th
Number of Employees on Payroll June 30th:
Administration
Text Book Division
Rural Library Division
Public Library Division
State Vocational Division _
Veterans Farm Training
Lunchroom Division and
Commodity
War Surplus Equipment
Educational Panel
Vocational Rehabilitation
Kellogg Foundation
Food Conservation
._.._
Totals
1948
47 17 16 5 19 11
20 7
11 124 --
277
1947
45 14 13 5 26 8
19 4
133 2 1
270
1946
48 13 12 6 22 2
21 2 13 120 2
261
GENERAL
The State Vocational Fund loaned On-The-Job Training Fund $100,000.00 in the period under review, of which $50,000.00 was repaid within the period, the remaining $50,000.00 being shown as income from the State to On-The-Job Training Fund and income of State Vocational Fund reduced by this amount.
Mileage tickets should be attached to travel expense vouchers as they lose their purpose if filed separately.
Books and records of the Department of Education are unusually good, 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 Schools and the Assistant Superintendent have on file surety bonds in the amount of $10,000.00 each, as required by law.
Appreciation is expressed to the members of the Board of Education, the Superintendent and the officials and staff of the Department of Education for the cooperation and assistance given the State Audior's office during this examination and throughout the year.
M
120
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS YEAR ENDED JUNE 30, 1948
County
City
Appling
Atkinson
Bacon __
Baker _ Baldwin
Banks _
Barrow _ Winder
Bartow Cartersville
Ben Hill Fitzgerald
Berrien
Bibb _
Bleckley Cochran
Brantley
Brooks _ Quitman
Bryan
Bulloch
Burke
Butts Calhoun
Camden
Candler
Carroll Carrollton
Catoosa
Charlton
Chatham .
Chattahoochee Chattooga
Trion
Cherokee
Canton
Clarke
Athens
Clay Clayton
Clinch
Cobb
Marietta
Teachers Administration Supt's.
Salaries
Supervision Salaries
Vocational Equalization Federal
169,405.58 72,381.00 85,395.78 53,372.67 133,688.94 88,069.43 78,816.14 32,096.14 180,689.12 41,259.28 66,886.15 56,686.22 147,281.11 523,443.36 74,230.60 4,311.00 75,093.87 179,608.61
73,226.61 270,956.70 194,902.95
70,020.88 69,463.03 72,659.73 81,832.14 215,939.08 45,846.14 97,038.50 53,452.47 656,079.03 17,592.42 131,750.62 39,256.50 199,385.25
72,944.72 132,795.00
56,789.07 122,227.30
62,127.11 277,193.04 114,912.22
29,171.07 5 1,800.00
10,839.09
840.00
14,130.99
1,578.00
7,163.36
840.00
8,245.00
1,912.50
15,721.70
1,578.00
13,164.57
1,800.00
17,008.75
840.00
10,754.96
1,800.00
23,266.88 1,495.97
10,352.76
1,800.00 1,800.00 1,692.00
8,648.30 23,492.76
1,800.00 1,800.00
8,556.65 38,042.67 21,526.28
2,656.55 6,757.40 3,593.21 12,998.68 32,314.01
1,578.00 1,800.00 1,980.00 1,578.00 1,800.00 1,800.00 1,800.00 1,800.00
16,750.84 1,954.26 1,435.98 877.17
20,521.36
1,692.00 1,980.00 1,800.00
840.00 1,965.00
26,785.12
1,800.00
6,765.67
1,800.00
8,111.63 15,819.66
4,174.18 16,012.41
840.00 1,578.00
840.00 1,800.00
55,736.30 31,419.00 33,647.00 22,591.00 38,305.40 35,600.25 33,629.00
1,518.00 56,910.00
3,031.81 1,405.34 1,370.24
678.01 3,077.23 1,605.85 3,740.03 3,048.02 1,606.08]
29,050.00 4,284.00
54,179.00 28,105.00 29,999.17
2,164.36 338.12
1,672.53 39,083.28
495.05]
30,806.00 54,322.33
20,134.50 93,215.00 58,933.30 24,580.05 23,797.00 21,426.50 33,422.00 76,752.30
3,088.02 3,712.47 3,150.66 1,308.35 15,270.87 6,412.73 l,333.78j 2,803.33
343.5fl 5,200.13 4,752.25
36,027.00 23,945.00 32,488.00
9,247.00 47,135.50
1,272.00 53,549.00
21,377.00
22,836.00 35,959.50 27,338.33 68,643.50
1,026.00
196.25 1,313.4a 23,608.94(
5,723.5 1,329.41 1,187.81 1,131.85 6,635.16 5,830.9i
445.3A 1,563.98 1,259.26 6,555.91
429.37^
121
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS (Continued) YEAR ENDED JUNE 30, 1948
State
Food Conserv.
Lunch
Veterans Vet. On-the- Jeanes
Program Farm Tr'g. JobTr'ing.
Fund
Totals
? 130.00 ?
279.28
292.50
7,083.74 $ 4,934.58
9,479.28 $ 6,221.98
!? 100.00 ,P 275,937.78 128,612.77
2,558.88
8,934.83
147,615.72
119.00
252.00
2,683.08
5,961.76
100.00
93,760.88
256.54
13,647.42
11,718.81
5,442.89
216,294.73
577.95
3,758.29
13,459.16
160,370.63
6,948.63
24,450.48
162,548.85
97.89
3,216.96
39,977.01
1,423.69
7,478.95
12,601.25
240.00
278,797.84
4,879.45
6,733.24
52,871.97
140.00
6,018.01 . 9,341.50
126,154.98
231.58
61,539.92
273.60
12,633.25
7,268.31
248,374.68
1 1 11,297.99
91,614.04
5,811.91
9,706.05
100.00
712,457.60
6,587.15
1,255.50
124,612.23
7,531.53
11,842.53
618.45
300.00
5,660.92
9,797.58
135,813.14
504.00
11,220.83
12,294.65
100.00
287,055.65
168.00
4,298.75
3,900.34
11,517.75
364.50
66.00
10,617.66
2,819.61
118,671.88
423.50
21,742.28
34,897.69
100.00
476,448.71
410.15
6,821.37
22,862.08
100.00
313,948.86
6,983.33
5,556.21
180.00
112,888.80
54.00
5,373.10
8,970.46
150.00
119,168.32
185.33
8,089.52
108,097.86
88.00
4,783.98
18,540.95
100.00
158,765.88
1,939.39
25,067.83
44,511.98
100.00
403,176.84
7,631.49
53,477.63
1,042.90
15,337.49
5,216.15
173,301.13
j 15,635.54
80.00
3,806.84 102,086.14
6,530.42
100.00
86,451.99 839,844.05
2,414.63
30,971.22
7,620.15
10,891.91
225,608.09
389.74
5,202.90
47,450.56
12,472.43
15,551.57
50.86
310,782.09
586.53
1,718.38
8,816.28
1,735.83
220.00
120,294.66
2,929.02
35,518.95
9,430.72
186,504.60
2,704.42
3,813.35
100.00
95,639.83
15,497.35
4,370.49
197,016.29
122.89
3,657.69
4,347.47
103,866.93
1,233.68
41,657.08
8,434.23 10,645.12
100.00
432,275.03
225.00
36,394.76
152,987.35
122
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS (Continued) YEAR ENDED JUNE 30, 1948
County
City
Salaries
Supt's. Supervision Salaries
Vocational Equalization Federal
Coffee Douglas
Colquitt Moultrie
Columbia Cook Coweta
Newnan Crawford Crisp
Cordele Dade Dawson Decatur DeKalb
Decatur Dodge
Eastman Dooly
Vienna Dougherty
Albany Douglas Early Echols Effingham Elbert
Elberton Emanuel Evans Fannin Fayette Floyd
Rome Forsyth Franklin Fulton
Atlanta Gilmer Glascock Glynn Gordon
Calhoun __
$ 220,826.97 $
261,741.43 67,090.14 69,983.64
110,794.85 237,591.78
9,475.64 57,132.93 92,325.63 65,503.28 49,836.29 41,539.04 244,890.00 351,897.22 114,636.14 160,426.78 27,496.78 140,736.61 13,663.42 119,752.93 110,153.07 100,014.22 180,776.79 22,264.54 100,802.00 131,440.36 44,292.74 233,561.58 74,531.29 152,370.71 73,330.57 263,904.09 156,522.13 95,686.92 146,843.49 1,008,984.28 1,510,024.30 89,049.64 41,029.26 216,040.57 138,719.05 26,934.43
33,129.88 $ 966.00 $
51,054.67
1,682.50
2,984.03 14,940.18 14,093.11
840.00 1,980.00 1,800.00
7,752.16 13,797.79
1,800.00 1,980.00
3,611.12 7,907.58 28,203.80
612.50
840.00 1,800.00 1,800.00 2,180.00
26,511.98
1,224.00
20,435.56
1,800.00
478.53
840.00
13,895.29 26,162.20
682.74 8,820.45 18,232.04
1,800.00 1,800.00 1,692.00 1,800.00
840.00
37,326.36 12,887.60 28,736.94 12,216.83 17,204.63
1,164.00 1,800.00 1,800.00 1,578.00 1,692.00
15,737.12 23,646.12
1,495.97
1,800.00 1,800.00 1,934.61
14,453.66 7,818.65 199.99
19,548.21
1,578.00 966.00
1,980.00 1,800.00
66,325.32 $ 3,163.38
266.06
85,963.00
3,145.24
3,403.00
6,019.43
23,757.00
3,312.71
40,766.40
1,696.15
71,123.00
1,756.11
2,124.68
23,117.00
815.56
32,385.50
3,610.21
3,036.00
354.13
18,339.50
404.80
21,560.04
1,439.84
76,178.74
9,927.88
89,804.90
7,588.57
61,484.33 1,128.00
43,769.50 1,182.00 6,972.00 1,452.00
35,552.00 56,428.17 14,331.48 30,509.97 43,547.50
822.00 75,625.30 29,892.00 45,124.32 28,777.00 67,869.33
40,948.00 53,445.00
28,747.89 25,129.10
48,742.38 2,358.00
6,093.50
4,059.65 4,571.70
6,488.38 1,959.77 11,376.99
2,495.89 8,865.35 1,411.58 9,048.08 3,502.47 2,842.42
909.43 12,871.03
698.85 1,777.10 7,953.01 12,270.35 25,719.39 1,838.66 1,156.13 2,883.60 3,670.85
123
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS (Continued) YEAR ENDED JUNE 30, 1948
j,| education State
Food Conserv.
Lunch Program
Veterans Vet. On-theFarm Tr'g. Job Tr'ing.
Jeanes Fund
Totals
5
1,805.62 143.71 177.17 374.33 481.25 293.89
1,420.67 2,509.22
2,419.07
2,929.91 525.13 20.00
394.91
446.63 4,238.79
321.17 593.75
15,796.46 698.84
1,073.74 5,462.52 7,661.27
707.44 204.26 615.42
191.50 $
88.00 176.00 398.00
18,717.03 $ 6,665.63
26,641.24 29,153.04
8,973.78 10,420.29
9,285.16
84.00
3,791.95 9,587.95 9,714.11 8,663.79 3,370.28 14,053.85 45,813.99 17,140.37 7,371.96
204.00
5,787.84 5,975.41
28.00 192.00
73.13 130.00 291.00
150.00
48.00
23,972.77 8,336.32
11,116.95 3,912.55
11,424.49 7,920.43 7,286.15
12,975.47 6,220.93
10,861.54 4,580.82
19,027.59 13,291.99 2,240.91 13,431.93 104,017.78 134,730.72
6,824.64 4,159.45 13,157.50 13,772.39
504.62
11,597.19
$
$ 7,153.13
9,979.08
8,701.22
1,460.10
8,494.65
9,015.61
13,817.91
734.85
169.20
29,819.25
12,969.63
8,604.75 13,030.75
7,243.29
29,908.37
32,074.03
12,918.34 22,693.95
1,998.33 4,969.75 31,153.03
44,980.22 11,324.91
5,030.94 9,655.80 13,925.85
12,497.92 33,106.37 10,263.00
6,743.25 2,337.13
12,276.78
9,761.99
9,432.57 9,255.41 22,537.13 6,045.14
100.00 100.00
100.00 100.00 200.00 250.00
180.00 100.00 100.00 280.00 150.00
100.00
100.00 100.00 200.00
100.00
100.00
$ 355,017.27 14,084.82
440,395.16 117,808.55 118,887.52 189,890.65 349,941.40
12,985.62 94,903.49 183,756.33 91,577.15 81,695.50 86,221.53 389,685.69 507,749.69 131,776.51 295,623.99 28,624.78 249,147.19 25,392.53 128,193.46 154,758.12 175,029.07 310,667.05 44,954.77 161,347.46 242,098.71 63,691.67 419,310.80 140,680.37 247,360.62 131,048.45 421,646.39 171,211.81 170,687.97 281,449.66 1,144,528.51 1,700,672.81 149,943.18 82,847.98 240,922.22 238,529.66 29,797.05
^^^H
124
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS (Continued) YEAR ENDED JUNE 30, 1948
County
City
Teachers Administration Supt's.
Salaries
Supervision Salaries
Vocational Equalization Federal
$
Green
-
Gwinnett
Buford
Lawrenceville
Habersham
Hall Gainesville
Hancock
Haralson . Bremen
Tallapoosa
Harris Hart Heard
Houston
Irwin
Jackson
Commerce
Jasper ...,,:,
Jeff Davis
.
Jefferson
Jenkins
Johnson
Jones
Lamar
Barnesville
Lanier
Laurens
Dublin
Lee
Liberty
Lincoln
Long
Lowndes
Valdosta
Lumpkin
Macon
Madison
...
Marion
Meriwether
Miller
196,890.35 $ 138,965.06 285,281.72
6,229.80 4,592.00 164,532.65 247,931.24 61,256.64 106,892.14 126,131.50 3,286.00 3,608.58 93,367.71 139,321.43 75,031.63 125,298.47 146,112.89 124,395.04 133,431.71 33,074.29 78,534.79 85,727.54 166,263.92 99,454.89 107,336.42 77,340.22 62,649.01 38,175.99 54,167.87 298,704.33 10,859.00 62,404.85 85,328.69 51,693.78 41,556.16 188,704.15 96,817.79 58,106.72 117,676.43 123,908.42 72,223.12 184,970.48 102,565.89
35,415.57 $ 1,800.00 $
20,262.00
1,800.00
42,349.77
1,980.00
12,327.10 30,898.15
14,640.23 18,209.13
1,980.00 1,980.00
1,464.00 1,980.00
549.99 25,344.29 13,732.33 13,930.27 19,388.86 21,335.97 17,829.67
8,688.23 12,329.51 27,867.92 13,268.88 19,526.21
8,511.80 7,388.17
9,790.57 37,594.15
1,534.13 11,074.84
6,940.70 3,665.63 29,784.41
10,453.33 12,157.27 20,227.59 10,400.22 20,850.56 14,786.82
1,980.00 1,980.00 1,800.00 1,578.00
840.00 840.00 1,800.00
1,800.00 1,752.63 1,980.00 1,692.00
840.00 1,800.00 1,980.00
1,800.00 1,692.00
840.00 966.00 1,800.00 1,702.72 1,980.00
1,800.00 1,578.00 1,800.00 1,464.00 1,800.00 1,800.00
63,027.00 37,661.90 90,730.27
57,872.00 77,094.10
33,804.00 46,161.00
$ 5,494.95 5,683.84
13,269.40 75.50
885.70 4,470.34 2,675.97 1,337.71 4,489.14 1,516.31
23,428.60 55,617.50 40,557.00 44,697.43 31,301.00 41,237.20 45,658.30
2,688.00 25,072.50 32,458.60 49,655.73 32,656.00 47,576.00 29,654.67 19,986.00
2,526.00 23,826.05 89,176.00
16,136.00 25,871.00 20,399.00 16,983.00 58,907.00
3,390.00 21,146.98 39,892.50 49,657.00 22,179.00 54,314.00 34,363.00
1,575.22 7,740.65 2,938.45 3,247.18 1,617.60 3,372.44 2,757.55 1,125.55 3,719.70 1,042.59 7,403.79 5,744.40 3,636.77 1,990.36
1,687.07 2,051.60 7,806.57 1,624.35 1,400.20
233.31 1,429.21
53.05 8,142.43
815.80 1,669.43 2,300.37 6,070.85 2,684.72 2,356.68 1,036.22
125
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS (Continued) YEAR ENDED JUNE 30, 1948
si!< ducation t i State
Food Conserv.
Lunch Program
Veterans Vet. On-theFarm Tr'g. Job Tr'ing.
Jeanes Fund
Totals
$ 511.00 750.00
200.31 100.40
888.28 935.11
900.00 24.00
222.20
742.95 154.02
314.11 607.11 205.76
25.00
141.90
78.00 175.50
21.00 357.00 223.00 189.25
438.87 385.54
237.40
123.86 1,811.47 1,046.13
264.73 398.39 901.79 703.28 297.41 805.05
420.00 64.00 80.00
588.00
168.00 168.00
15,129.11 $ 14,355.09
17,158.61
10,125.89
25,249.61
20,799.34
15,607.34 20,921.39 12,354.30
8,884.16 6,697.47 3,605.03 2,156.58 6,263.78 17,484.20 5,333.44 11,867.05 12,127.07 10,494.86 8,792.99 5,337.11 6,111.05 2,127.30 15,775.31 5,229.63 6,348.35 4,177.45 3,482.95 2,452.94 4,982.71 16,011.04 10,842.78 3,424.46 6,518.73 2,663.01 2,247.46 16,713.24 12,754.36 2,579.59 9,266.92 10,447.60 3,830.17 13,376.91
851.69
12,858.93 18,594.27 $ 4,754.96
8,903.33 22,577.33
7,598.71 46,362.46 23,213.52 20,444.26
8,893.84 12,599.05 19,262.34
7,622.75 9,647.67 21,782.59 17,246.20 17,419.83 4,436.74 5,238.26 2,628.49 4,875.04 38,171.21
3,470.03 4,081.34 8,526.79
24,553.66
8,745.42 5,772.91 21,132.63 10,525.67 7,971.43 9,477.59
2,257.72
4,955.88 12,668.99
100.00 240.00
100.00
150.00 100.00 100.00 150.00 122.50
200.00 100.00 100.00 100.00 100.00
100.00
100.00
100.00
100.00 100.00 100.00
332,723.07 232,647.30 479,660.11
6,505.61 5,578.10 270,548.36 405,738.36 75,883.76 179,201.00 223,272.74 6,891.03 5,765.16 135,136.21 296,208.25 162,606.37 221,162.66 221,252.21 214,726.58 229,532.56 42,539.06 132,356.13 145,312.60 291,211.26 175,615.00 203,114.73 128,011.24 100,724.39 47,470.49 102,352.71 489,704.84 28,282.01 89,289.67 134,411.31 93,452.49 66,331.88 331,284.36 127,493.07 104,766.20 189,142.79 234,145.88 124,278.18 286,037.47 165,854.26
H
126
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS (Continued) YEAR ENDED JUNE 30, 1948
County
City
Teachers Administration Supt's.
Salaries
Supervision Salaries
Vocational Equalization Federal
Mitchell
..$ 209,336.68 $ 29,244.63 $ 1,578.00 $ 67,272.83
Pelham
Monroe
98,086.78
7,028.53
1,740.00
34,053.20
Montgomery
80,026.66
12,101.12
1,980.00
32,571.00
Morgan
105,788.29
11,101.95
1,800.00
29,741.56
Madison _
Murray
89,950.28
11,075.63
1,800.00
30,489.85
Muscogee
223,475.50
576.03
840.00
24,823.00
Columbus
312,056.36
McDuffie
96,811.92
11,705.54
1,740.00
27,764.00
Mclntosh
55,332.42
4,468.17
1,980.00
19,733.00
Newton
152,479.28
9,520.35
1,800.00
45,039.00
Covington
Oconee
73.501.57
11,471.28
1,800.00
28,275.63
Oglethorpe
90,574.83
12,315.80
1,800.00
27,798.35
Paulding
117,473.47
20,602.26
1,800.00
42,869.00
Peach
99,727.99
9,876.48
1,980.00
28,528.00
Pickens
88,917.40
11,770.64
1,800.00
33,268.50
Pierce Pike
125,745.75 83,473.47
17,200.79 11,837.87
840.00 1,980.00
39,253.34 29,396.83
Polk
184,054.37
18,803.36
1,578.00
56,157.00
Cedartown
75,276.93
4,278.00
Pulaski
87,775.00
11,166.97
840.00
30,318.00
Putnam
71,342.94
7,094.84
840.00
21,987.92
Eatonton
Quitman
30,853.21
3,332.47
1,578.00
10,055.00
Rabun __
97,341.79
6,219.20
1,980.00
30,428.00
Randolph
144,820.54
20,376.40
1,980.00
46,015.00
Richmond
458,985.77
776.02
1,885.65
26,497.00
Rockdale
58,676.64
6,725.30
1,800.00
23,670.20
Schley _
40,976.16
4,652.65
1,290.00
16,962.00
Screven ..
155,656.91
20,762.13
1,980.00
50,642.37
Seminole .
84,708.71
11,898.70
1,800.00
25,891.00
Spalding
127,190.01
9,987.74
1,980.00
34,350.33
Griffin
82,150.34
Stephens Toccoa
Stewart Sumter
___ .
110,314.37 45,740.25 90,231.08
113,558.92
16,525.14
9,509.13 10,669.84
1,800.00
1,980.00 1,578.00
32,875.95 3,802.50
24,854.33 32,105.40
Americus Talbot Taliaferro Tattnall
69,667.21 55,927.79 56,406.08 162 928.49
4,296.32 8,735.33 27,923.99
1,800.00 840.00
1,800.00
306.00 21,772.08 21,202.20 58,758.67
3,622.26 1,353.53 1,274.10 1,531.26 2,528.57 2,547.64 20,880.84 4,214.33 ]
595.53 2,884.25
2,378.40 73,551
2,544.28 3,138.12] 1,519.18 3,604.05 2,423.18 1,253.65
604.94 1,427.44
551.18]
900.27 j 3,769.65 4,786.26 11,920.81
220.75 1 968.25 I 3,742.66 2,133.55 I 2,017.32 892.52 3,614.00
60.00 2,157.07] 1,139.62
300.19 1,048.95 1,372.63 3,487.19
127
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS (Continued) YEAR ENDED JUNE 30, 1948
s;i ducation State
Food Conserv.
Lunch Program
Veterans Vet. On-theFarm Tr'g. Job Tr'ing.
Jeanes Fund
Totals
1,413.77 $
335.34 212.28 245.33
95.30 366.44 283.70 10,552.93 750.78 478.42 5,230.41
734.61 209.33 513.87 4,869.91 526.38 811.89 761.63 1,550.76 300.52 538.41 458.77
225.96 2,791.29 2,184.82 5,897.11
59.95 234.34 1,129.27 1,125.77 1,886.36 183.80 3,879.28 453.38 1,326.26 920.18 294.26 560.61 828.80 1,892.32
648.00 $
48.00 196.00 206.00 240.00
560.00 358.00 189.00 961.00
26.00 175.00
9,540.16 $ 4,967.39 8,473.06 3,116.16 4,466.31 4,951.46 10,491.73 13,464.61 7,815.90 5,182.79 4,444.17 16,964.89
6,970.40 8,364.05 10,292.46 8,444.25 1,264.06 7,926.37 7,769.52 29,706.02 2,305.73 1,845.45 1,240.47 3,062.80 2,461.47 14,191.14 8,442.47 58,114.84 4,626.60 1,436.54 12,432.89
833.78 21,623.12 11,185.02
5,807.12 6,828.71 4,242.75 6,675.93 6,814.14 2,425.96
951.87 14,525.18
14,197.08
$
9,276.53 10,104.28
7,739.30
12,018.85
4,073.02 7,508.33 14,748.86
15,687.75 10,045.61 12,227.19 12,824.29
8,553.70 16,326.83
7,447.57 21,603.42
$ 24,895.60 17,462.03 1,672.96
219.08
9,564.86 4,356.60
3,217.76 9,876.67 13,193.45 4,016.72 3,352.08 5,842.11 16,102.10 13,452.89 7,006.67
9,192.69
9,489.18
5,453.28
7,992.58 10,648.66
1,728.85 7,291.38 18,642.21
100.00 $ 100.00 100.00
198,00 100.00 300.00
100.00
100.00 200.00
100.00 204.00
100.00 100.00 100.00
280.00
235.00 171.50 100.00
339,943.36 4,967.39
162,715.70 141,465.03 162,256.84
6,578.02 158,721.35 266,208.48 376,201.63 152,390.38
94,540.04 266,429.07
1,672.96 141,015.64 151,181.52 208,322.53 169,914.12 147,619.86 211,949.02 145,090.07 314,706.58
82,766.12 143,576.13 108,072.72
3,062.80 52,624.14 166,597.74 241,898.94 578,050.61 99,131.52 72,362.05 262,906.33 142,133.40 206,141.55 94,411.68 190,719.32 56,884.84 142,573.20 177,322.55 77,381.80 89,795.56 97,799.79 290,233.05
128
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS (Continued) YEAR ENDED JUNE 30, 1948
County
City
Teachers Administration Supt's.
Salaries
Supervision Salaries
Vocational Equalization Federal
Taylor Telfair Terrell Thomas
Thomasville Tift
Tifton Toombs Towns _ Treutlen Troup ___
Hogansville _.. LaGrange West Point Turner Twiggs Union _ Upson _ Thomaston Walker Chickamauga Walton Monroe Ware __ Waycross Warren Washington Wayne Webster Wheeler White Whitfield Dalton Wilcox Wilkes Wilkinson _ Worth Supt's Office, AtlantaSavannah Diocese _
95,346.44 143,514.04 118,659.34 229,530.72 74,295.86 147,339.17 32,138.93 174,329.34 58,467.71 74,690.94 133,817.59 29,214.79 142,408.27 23,589.00 95,158.71 75,021.08 75,789.85 108,229.05 111,862.24 234,976.83 14,150.71 178,116.67
264,961.24
76,283.38 186,149.59 145,886.78 38,473.43 82,086.46 71,188.00 151,894.28 93,588.79 104,169.87 115,149.96 90,468.04 165,848.81
16,489.81 21,606.83 11,872.00 27,486.98
20,008.65
27,522.07 13,147.06 12,304.08 21,538.61
1,800.00 1,518.00 1,800.00 1,980.00
1,800.00
1,164.00 1,578.00 1,164.00 1,800.00
13,319.06 8,864.04
16,387.64 17,179.29
26,747.02
23,964.63
11,316.12
9,008.50 26,178.57 18,962.52
5,290.91 13,593.86 13,976.68 24,328.64
15,644.85 14,043.42
9,530.48 22,364.31
1,800.00 1,290.00 1,578.00 1,980.00
1,578.00
1,913.00
1,980.00
840.00 1,800.00 1,800.00 1,026.00 1,980.00 1,683.45 1,800.00
840.00 1,800.00
840.00 1,800.00
35,924.00 52,670.50 30,022.00 71,721.10
1,224.00 48,765.33
58,887.00 21,121.00 30,499.20 43,468.33
54.00
288.00 35,850.50 22,632.00 24,718.99 27,869.05 11,670.00 63,196.67
1,632.00 57,560.00
73,815.87
31,142.60 53,401.17 48,579.00 17,341.33 30,834.00 27,349.72 55,243.00
516.00 41,890.00 32,183.00 34,739.67 50,278.05
886.88 1,314.85 3,363.58 4,485.35 1,202.11 3,008.85
380.46 4,857.11
923.69 1,740.33 1,009.66
711.10 183.45
997.38 2,855.26 1,016.14
705.17 1,411.39 1,205.45
102.13 6,144.63 1,414.65 1,345.11 4,233.02 1,026.33 2,867.56 3,187.54 1,043.39 3,303.04
830.75 6,166.02
517.48 2,327.03 2,062.33
745.41 4,652.91
Total
$25,510,662.42 $2,350,771.08 $258,498.06 $6,231,057.05 $663,487.04
129
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS (Continued) YEAR ENDED JUNE 30, 1948
4 llucation
.; State
Food Conserv.
Lunch Program
Veterans Vet. On-theFarm Tr'g. Job Tr'ing.
Jeanes Fund
Totals
t.<!
464.08
/ $ 6,078.25 $ 3,981.11
$ 160,970.57
y 544.72
6,608.24
7,976.26
$ 100.00
235,853.44
1,711.38 $ 276.00
3,847.12
.;: 676.56
800.00
6,101.30 19,954.08 14,332.31
13,147.66 17,982.39
150.00 150.00
187,103.26 377,937.74
91,730.84
i\ 1,666.30
142.00
18,859.26
22,717.37
100.00
264,406.93
i
60.00
16,601.96
49,181.35
3,145.22
a 498.04
342.00
5,807.79 2,776.19
15,609.17 4,826.58
200.00
291,863.70 103,338.27
:.. 1,229.25
100.00
3,574.85
7,601.87
100.00
133,004.52
Si
573.47
10,302.44
4,272.24 $ 9,276.58
195.00
226,253.92
J 1,734.71
1,627.75
2,189.75
35,532.10
L5
120.75
26,353.12
169,065.59
1,991.01
25,868.01
:,| 858.27
105.00
6,377.11
9,814.79
164,280.82
"/ 579.01
70.00
8,144.82
7,360.35
100.00
126,916.56
i:l
387.68
v.: 401.65
3,525.90 11,437.13
8,900.56 7,925.64
132,304.76 175,726.98
i
618.12
!'
617.69
:
150.38
- 2,670.03
si
488.33
ill
814.91
; i 2,259.48
;
659.77
i 2,006.92
il 1,206.26
:!
332.30
1 1,625.71
5 1,107.89 i! 1,668.19
119.13
,' 2,321.08
il 1,342.94
.]
626.46
4 2,878.65
64.00
132.00 72.00
140.00 1,062.00
533.00
158.00
12,507.56 23,033.38
1,671.44 14,729.77 10,643.03
2,875.47 11,721.79
4,937.92 12,395.77 12,906.29
1,982.25 7,538.30 2,709.91 21,723.03 10,472.92
6,248.79 6,963.48 4,236.93 13,291.27
15,196.40
30,525.78
4,428.26
11,041.29 18,979.11
7,556.49 4,446.29 19,124.39 8,401.14 22,751.69
19,255.30 11,176.72
2,683.42 26,883.75
3,446.86 1,249.12
100.00
100.00 180.00 100.00 100.00
160.00 100.00
138,069.31 366,551.44
17,706.66 315,724.51
12,546.01 361,600.98
21,661.15 135,039.79 304,090.69 240,256.88
69,935.90 160,325.76 127,247.54 286,636.85 105,214.32 193,389.92 185,970.97 143,970.41 288,155.75
23,357.24
23,357.24
202,633.87 $16,871.38 $2,378,717.28 $1,900,741.60 $224,829.35 $11,136.00 $39,749,405.13
130
DEPARTMENT OF EDUCATION
GRANTS TO REGIONAL LIBRARIES YEAR ENDED JUNE 30, 1948
Bulloch County Regional Library West Georgia Regional Library--Carrollton Chatham-Effingham Regional Library.... Cherokee County Regional Library Athens Regional Library--Clarke Albany Regional Library--Dougherty... Pulton County Regional Library Habersham-Stephens Regional Library. Lowndes-Echols Regional Library Mitchell-Baker Regional Library.... Towns-Union Regional Library Walker County Regional Library Dalton Regional Library--Whitfield
$ 1,125.00 1,375.00 1,650.00 1,225.00 1,375.00 687.50 1,100.00 1,500.00 1,375.00 2,400.00 1,650.00 125.00 1,500.0
$17,087.50
131
DEPARTMENT OF EDUCATION
DETAIL OF BOOKS, FILMS PURCHASED YEAR ENDED JUNE 30, 1948
Library Text&
Rural Films, Rec-
Books Spec. Books Libraries ords, Etc.
Abingdon-Cokesburg Press.. Acme Visible Records Inc.-- Adveco, The, Co. Aetna Ins. Co
Damage Reimbursements Allen, Edwin Co Allyn and Bacon Americana Corp. Amer. Artisan Amer. Book Co Amer. Council on Education. Amer. Forestry Assn Amer. Library Assn American Red Cross Amer. Social Hygiene Assn. Amer. Studio Books Association Press Audio-Visual Aids Service.-- Audio-Visual Guide Audio-Vision Inc Baker and Taylor Co Barnes, Inc Barfield, Harry, Co Barnes, A. S., Inc Beauty Crafts, Inc Babbs-Merrill Co Bowker, R. P., Co Born Refrigeration Co... Boy Scouts of AmericaBradford, Chas. T., CoBurke, The J. W. Co...... Bureau of Pub. (Columbia)_ Cain, A. W Calhoun Co Calif. Dept. of Education... Calif. Test Bureau Childrens Press Clark, Charles W Columbia Scholastic Press.. Columbia Univ. Press Commonwealth Fund Compco Corp Compton, F. E., Co
148.93 $
$ 203.76 $
16.80
4,078.24
10.08
(--) 182.35
1,737.40
4,638.08
29.28 89,494.76
1.44
1,704.00
5.00
5.00
466.50 139,620.59
87.90
16.50
1.77
145.50
99.00
107.59
668.16
.54
47.59
3.50
7.34
50.00
5.00
224.35
7.44
24.57
1,110.00
6.10
14.40
1,941.95
1,712.95
10.44
56.50
.42
31.58
12.51
17.17
150.00
26.40
44.00
6.90 1,064.00
301.25
27.12
1.00
150.00
1.60
16.02
186.56
.50
10.09
8.25 420.20
1,554.00
74.00
132
DEPARTMENT OF EDUCATION
DETAIL OF BOOKS, FILMS PURCHASED YEAR ENDED JUNE 30, 1948
Library
Text&
Books Spec. Books
Rural Films, RecLibraries ords, Etc.
Coward McAnn Co Crimes, Ernest C Dratnell Corp. Day, The John, Co Dept. of Public Instruc Dept. of Elem. School Prins.__.. Distributors, The, Group Dryden Press Doubleday and Co Eastman Kodak Stores Economy, The, Co Educ. Test Bureau Asso Educators Progress Service Educational Screen Eldridge Ent. House Encyclopedia Brittanica Film.. Encyclopedia Brittanica, Inc.-- Encyclopedia Brittanica Press. Erdmans, W. B., Co Facts on File Film World Florida Dept. of Educ Follett Pub. Co Faxon, F. N., Co Food Retailing Magazine Frith Films Frontier Press Dist. Co Georgia, H. S., Asso Georgia News Co Georgia Review Ga. School Book Depository Ginn Co Goldberg, Herbert, Agcy Girl Scouts Halber, Paul B., Inc Hale, E. M., Co Handbook Publishers Co Handy Jim Organization Harper & Bros Haygood & England, Inc Hays, Mrs. J. E. Heath, D. C, & Co Helseth, Dr. Ingo Ollia
163.88
60.21 3.78
140.42 12,036.99
4.77 5.00
1,065.40 6.23
334.94 5.00 2.05 3.00
604.80 37,881.36
163.13 22,868.48
21.41 3.51
5,829.39
1,831.19 14,004.98
5.95 50.72
$
3.75
747.03
31.20 403.87
11.00 11,547.00
6,763.00
284,070.38 26,897.59
1.60 1,860.39 2,120.71 41,708.41
$ 43.33
25.83 2.50
6.14 18,029.96
3.10 5.00
24.32
76.91
40.00
37.50
4.07
36.00 3.00
7,134.87 25.50
12,472.27 16.34
107.90 .75 .47
2,862.31
1,817.11 13,170.65
9.38
$ 38.50 1,373.37 31.20
17,455.50
130.00
--fi
)r 133
DEPARTMENT OF EDUCATION
DETAIL OF BOOKS, FILMS PURCHASED YEAR ENDED JUNE 30, 1948
Library
Text&
Rural Films, Rec-
Books Spec. Books Libraries ords, Etc.
Highlights for Children, Inc.. Hinds, Hayden & Eldridge-- Hobson Book Press Holiday House, Inc Holland Plumbing Co Home Press Co Home Book Co Houghton-Mifflin Co Huber & Huber Motor, Ex. Co._ Hughes Reynolds Huntting, The H. R., Co Inst. of Research Soc. Bksc Internat. Bus. Machine Co Internat. Textbook Co Interstate Printers & Pub Johnson, Chas. M. St. Treas-- Johnson, S. C. & Son, Inc Library Book House Lippencott, J. B., Co Keikus Virginia Book Shop. Lyons & Carnahan MacMillan, The, Co Manual Arts Press March of Time McCormick-Mathers Co McKnight & McKnight McQueen, A. S Means, Eva, Service Meriam, C. & C. Co McGraw-Hill Book Co Morrison Publishing Co Nat. Assn. Visual Educ. D'lers Nat. Congress Part Teach Nat'l. Council of Tchrs. Expr.._ Nat'l. Educ. Asso Nat'l Geographic Co Nat'l. Library Binder Co Nat'l Publications Co Nat'l. Rehab. Asso New Method Book Bind. Co New Map of the Week, Inc Norman Harper Co Ohio Univ. Press
252.00 6.96 3.10
103.74
2.41
4,288.23 % 15,491.29 6.07
4,838.03
41.85 7.16
1,441.15
1.75 23.72 9,760.60
50.00 45.36
18,816.62 2,741.43 34.19 220.00 1,305.29 7.69
351.35 334.40
4.60 1.00 145.50 2.50 242.00
.65 30.00
3.80 46.91 39.67
3.41 18.21 2,621.52
6.75 7,681.49
8.00 1.92 9.00 2.50 784.57 197.00 11.25 4,651.53
27.71
1.00
5.00 765.77
58.10
2.47
50.25 10.92 290.00
1.67
5.00
5.35
134
DEPARTMENT OF EDUCATION
DETAIL OF BOOKS, FILMS PURCHASED YEAR ENDED JUNE 30, 1948
Library Text&
Rural Films, Rec-
Books Spec. Books Libraries ords, Etc.
Postmaster
Putman, G. P., Co
232.08
$
Railway Express Co.
Rich's, Inc
Scott, Foresman Co....
1.39 $173,588.77
Scribner's, Chas. Sons
3,029.76 23,161.60
See and Hear
5.00
Sloan, William, Asso
Smith Paint & Lacquer Co..
Smith, R. G., Chief Clerk...
2.00
Society for Visual Educ
49.85
Sou. Coach and Athlete
91.00
Sou. States Works Conference-
72.00
Special Research Assn
214.00
Stevens Ideal Pictures
6,709.45
Strickland Film Co
910.00
Studio Publications, Inc
31.47
Supt. of Documents
20.85
Superior Printing Co
Teaching Aids Exchange
211.50
Teaching Films Custodian
3,465.00
Tenn. Val. Council Questioner..
50.57
Texas Farm Ranch Pub. Co..
76.00
Time, Inc.
330.00
Treasurer of U. S
(--) 5.10
Tribune Printing & Sup. Co.....
4.50
Tuskegee Institute
4.60
Tyler & Co
1,767.12
Tyler Gramophone Shop Co
10.96
U. of Chicago Press
4.05
U. of Chicago Radio
87.00
University Society
U. of Georgia
33.43
U. of South Carolina
U. of Minn. Press
11.99
U. S. Dept. of For. & Do. Cm...
1.50
U. S. Dept. of Pub. Int
U. S. Gov. Printing Office
18.85
Vermont Historical Society
West Lumber Co
Wilcox and Follett Co
525.83
Wiley, John & Son, Inc
Wilson, The H. W., Co
908.65
$ 173.81
52.49 2.53 323.05
282.00 17.36
2.70 1.60
1.00
11.84 12.70
103.35 8.00
1,640.00 1,035.00
186.35 75.00
23.41 6.00 1.08 13.08 2.00
10.00
4.05
442.20 2.27
387.54
792.72 46.61
135
DEPARTMENT OF EDUCATION
DETAIL OF BOOKS, FILMS PURCHASED YEAR ENDED JUNE 30, 1948
Library Text &
Rural Films, Rec-
Books Spec. Books Libraries ords, Etc.
Wings Fast Foto Service
$
1.00
World Pub. Co
-$
1.00
$
1.00
Yale U. Press
299.63 $
2.32
44.10
$134,407.17 $858,928.94
Refunds: City and County Systems ..(--)85,851.96 (--)4,234.06
Special Books
(--)280.67
$ 81,620.95 $ 25,266.28 (--)52.23 (--)1,404.10
$ 48,555.21 $854,414.21 $ 81,568.72 $ 23,862.18
.-,-#'
136
DEPARTMENT OF EDUCATION
ANALYSIS OF PAYMENTS FOR REHABILITATION TRAINEES YEAR ENDED JUNE 30, 1948
VOCATIONAL REHABILITATION TRAINEE COST:
Benefits:
CASE SERVICES:
Physical Restoration and Training of the Disabled:
State Funds
Federal Funds
Examination Treatment Artificial Appliances Hospitalization and Convalescent Care Phys. Occupational Therapy and Nursing Care Medical Travel Medical Maintenance Training--Educational Institutions
Employment Correspondence Schools Tutorial Supplies and Equipment Maintenance Travel of Trainees Placement Equipment Occupational Licenses Travel -- Director
$ 19,667.67 $ 19,667.68
70,061.14 59,965.12
31,750.81 31,750.81
64,299.89 64,299.89
149.50 2,646.12
3 49.50 2,646.12
349.59
349.59
54,559.82 54,559.82
10,917.79 10,917.80
604.50
604.50
262.20
262.20
11,094.23 11,094.22
17,155.21 17,155.21
1,150.87
1,150.86
15,920.20 15,920.20
145.54
145.54
666.15
$301,401.23 $290,639.06
137
DEPARTMENT OF EDUCATION
School for the Deaf Cave Spring
*<m
138
DEPARTMENT OF EDUCATION
SCHOOL FOR THE DEAF, CAVE SPRING
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS:
Transfers Other Spending Units Revenues Retained
Grants from U. S. Government Federal Works Agency
Donations Earnings, Educational Services
$ 179,486.18 $ 194,370.63
5,850.00 50.00
4,018.72
5,850.00 6,760.10
Total income receipts
$ 189,404.90 206,980.73
CASH BALANCE JULY 1st Budget Funds
15,665.30 11,407.26 $ 205,070.20 $ 218,387.99
PAYMENTS
EXPENSE
Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water.. Publications Repairs Rents Insurance Equipment Miscellaneous
Total Expense Payments..
OUTLAY
Lands, Improvements Personal Services ...
CASH BALANCES, JUNE 30th
Budget Funds
..$ 107,864.95 $ 117,440.30
1,547.28
1,283.48
56,494.00
65,532.47
566.09
681.56
6,118.82
6,545.85
22.00
26.22
1,010.06
842.71
.75
2,553.00
2,943.46
11,451.05
8,897.89
184.94
261.98
.$ 187,812.94 $ 204,455.92
5,850.00
5,850.00
11,407.26
8,082.07
$ 205,070.20 $ 218,387.99
139
DEPARTMENT OF EDUCATION
SCHOOL FOR THE DEAF, CAVE SPRING
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
CASH ASSETS
Cash in Bank . Due from Floyd County, Trades & Ind. FundMiscellaneous Sales, June
Total Cash Assets
8,082.07 275.00 300.74
$
8,657.81
LIABILITIES, RESERVES, SURPLUS
LIABILITIES Accounts Payable and Purchase Orders
RESERVE For Fuel Commitments
m
SURPLUS
&
June 30, 1948
H
For Budget Operations
0 a
$ 3,344.33 4,900.00
413.48 $ 8,657.81
m 0
fi
%0
140
DEPARTMENT OF EDUCATION
SCHOOL FOR THE DEAF, CAVE SPRING
SUMMARY
FINANCIAL CONDITION
The School for the Deaf, which is under the control of the Department of Education, ended the fiscal year on June 30, 1948, with a cash surplus of $413.48, after providing the necessary reserve of $3,344.33 to cover outstanding accounts payable, and reserving $4,900.00 for contracts to mature.
AVAILABLE INCOME
State Appropriation to the School for the Deaf for the year ended June 30, 1948, was $95,000.00, which was increased to $193,896.96 by transfer of $98,896.96 from the State Emergency Fund to meet expenditures given budget approvals.
Supplementing the $193,896.96 allotment of State Funds was $5,850.00 from the Federal Works Agency, $412.50 from Floyd County Board of Education, $6,027.60 from earnings from sales, tuition and miscellaneous sources, and $793.67 transfer from the Department of Education, making total income available for the year $206,980.73.
OPERATING COSTS
Expenditures for the current operating expense of the School in the period under review were $204,455.92 and $5,850.00 was expended for architectural services, a total of $210,305.92, which exhausted the $206,980.73 available income, and reduced the $11,407.26 cash balance on hand at the beginning of the fiscal period to $8,082.07 on June 30, 1948, which is reserved for liquidation of outstanding accounts payable and fuel commitments.
COMPARISON OF OPERATING COSTS
Operating costs for the past three years are compared in the statement following:
141
DEPARTMENT OF EDUCATION
SCHOOL FOR THE DEAF, CAVE SPRING
YEAR ENDED JUNE 30th
EXPENSE
1948
1947
1946
Personal Services Travel Expense Supplies and Materials Communication Services Heat, Light, Power, Water,. Printing, Publicity Repairs, Alterations Rents Insurance and Bonding. Equipment Miscellaneous
OUTLAY
Architectural Services
Total Cost Payments
$ 117,440.30 1,283.48
65,532.47 681.56
6,545.85 26.22
842.71
2,943.46 8,897.89
261.98
107,864.95 1,547.28
56,494.00 566.09
6,118.82 22.00
1,010.06 .75
2,553.00 11,451.05
184.94
90,825.61 1,241.02
46,088.32 601.16
5,779.73 20.31
702.17
20.00 2,017.75
84.41
? 204,455.92 $ 187,812.94 $ 147,380.48
5,850.00
5,850.00
$ 210,305.92 $ 193,662.94 $ 147,380.48
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
62
62
284
719.91 20.60
740.51 $
283
663.65 20.67
684.32
65
273 539.85 539.85
GENERAL
Superintendent's official bond is written in the amount of $5,000.00.
Books and records of the School are maintained in the Department of Education, and were found in good condition. All receipts disclosed by examination were properly accounted for and expenditures were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the School for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
143
DEPARTMENT OF EDUCATION
Academy for the Blind Macon
144
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND, MACON
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
$ 103,257.26 $ 112,931.89
Revenues Retained Earnings, Educational Services
50.00
80.00
Total income receipts
$ 103,307.26 $ 113,011.89
NON-INCOME
Public Trust Funds Interest on Investments
432.50
450.00
Investments
3,000.00
Gifts, Contributions
1,357.69
CASH BALANCES, JULY 1st
Budget Funds Public Trust Funds
11,814.14 2,059.42
5,885.53 1,476.52
$ 121,971.01 $ 120,823.94
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
NON-COST
Public Trust Funds
Expense
-
Investments
CASH BALANCES, JUNE 30th
Budget Funds
Public Trust Funds
-.'
$ 58,164.45 $ 63,034.15
498.23 35,898.64
950.81 36,775.66
386.28
452.39
2,485.85
2,532.63
76.05
194.21
877.56
1,219.08
47.97
19.60
1,058.39 2,634.55
1,125.24 3,318.34
217.69
153.20
$ 102,345.66 $ 109,775.31
$
681.38
1,280.60 $
5,482.70
4,928.23
$ 6,890.21 $ 5,482.70
$
373.09 $ 1,234.06
5,000.00
5,885.53 1,476.52 $ 121,971.01
3,639.41 692.46
$ 120,823.94
145
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND, MACON CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
CASH ASSETS
Cash Balance, Budget Funds Public Trust Funds
. _.$ 3,639.41 692.46 $ 4,331.87
PUBLIC TRUST FUNDS Investments -- Par Value Total Assets
.._
14,000.00
$ 18,331.87
LIABILITIES, RESERVES, SURPLUS
LIABILITIES Accounts Payable and Outstanding Purchase Orders
RESERVES Public Trust Funds (Pupil Fund)
SURPLUS For Operations
$ 3,639.41
14,692.46
None $ 18,331.87
PUBLIC TRUST FUND INVESTMENTS
U. S. Savings Bonds, Series G, 2Vz% Nos. M4035599--M4035780G--M4035781G M4035782G--M4035784G--(5 at $1,000.00). Nos. M4837907G--M4837908G--M4837909G M4837910G--M4837911G--(5 at $1,000.00)...
40 Shares Stock--The Southwestern R. R. Co. Certif. No. MA4005
.
Total.
$ 5,000.00 5,000.00 4,000.00
$ 14,000.00
146
DEPARTMENT OP EDUCATION
ACADEMY FOR THE BLIND, MACON
SUMMARY
FINANCIAL CONDITION The Academy for the Blind, which is under the control of the
Department of Education, had $3,639.41 in general funds on hand at the close of the fiscal year on June 30, 1948 and this amount is reserved for liquidation of outstanding accounts payable and purchase orders.
AVAILABLE INCOME State Appropriation for the Academy for the year ended June
30, 1948 was $45,000.00, which was increased to $112,931.89 by transfer of $67,931.89 from State Emergency Fund to meet expenditures given budget approvals, as provided by law, and this was supplemented by $80.00 from earnings from sales, making total income available for the year $113,011.89.
OPERATING COSTS Expenditures for the current operating expense of the Academy
in the year ended June 30, 1948 were $109,775.31 and $5,482.70 was expended for permanent improvements and additions, a total of $115,258.01 which exhausted the $113,011.89 available income and reduced the $5,885.53 cash balance held at the beginning of the fiscal period to $3,639.41 on June 30, 1948, which is reserved for liquidation of outstanding accounts payable and purchase orders.
COMPARISON OF OPERATING COSTS Operating costs for the past three years are compared in the state-
ment following:
147
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND, MACON
YEAR ENDED JUNE 30th
EXPENSE
1948
1947
1946
Personal Services Travel Expense Supplies and Materials Communication Services Heat, Light, Power, Water Printing, Publicity Repairs, Alterations Rents , Insurance and Bonding Equipment Purchases Miscellaneous
$ 63,034.15 $ 58,164.45 $ 43,584.47
950.81
498.23
319.87
36,775.66
35,898.64
24,335.44
452.39
386.28
425.19
2,532.63
2,485.85
1,755.78
194.21
76.05
80.52
1,219.08
877.56
696.86
19.60
47.97
43.80
1,125.24
1,058.39
16.00
3.318.34
2,634.55
2.292.93
153.20
217.69
232.42
$ 109,775.31 $ 102,345.66 $ 73,783.28
OUTLAY
Improvement, Remodeling, and New Equipment
Total Cost Payments
5,482.70
6,890.21
34,220.26
$ 115,258.01 $ 109,235.87 $ 108,003.54
Number of Employees on Payroll at June 30th
33
31
26
Average Enrollment of Blind Pupils.-
164
160
156
Per Capita Cost: Current Operating Expense Outlay
$ 669.36 $ 639.66 $ 472.97
33.42
43.06
219.36
$ 702.78 $ 682.72 $ 692.33
148
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND, MACON
PUBLIC TRUST FUNDS In the Pupil's Trust Fund, a fund established many years ago for
the benefit of blind children at the Academy, there were investments of $14,000.00 in stocks and bonds and $692.46 in the trust fund bank account, at June 30, 1948, making corpus of the fund on this date $14,692.46.
GENERAL The Superintendent's bond is written in the amount of $4,000.00.
Books and records of the Academy are maintained in the Department of Education and were found in excellent condition. All receipts disclosed by examination were properly accounted for and expenditures were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the Academy for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
149
DEPARTMENT OF EDUCATION
l
Middle Georgia Vocational School,
Milledgeville
150
DEPARTMENT OF EDUCATION
MIDDLE GEORGIA VOCATIONAL SCHOOL, MILLEDGEVILLE*
RECEIPTS
19*7
1948
CASH BALANCE JULY 1st Budget Funds
..$ 1,320.44 $ 1,320.44 $ 1,320.44 $ 1,320.44
PAYMENTS
CASH BALANCE, JUNE 30th Budget Funds
..$ 1,320.44 $ 1,320.44 $ 1,320.44 $ 1,320.44
"Inactive
151
I a
I p
DEPARTMENT OF
EDUCATION
North Georgia Trade and
Vocational School, Clarkesville
152
DEPARTMENT OF EDUCATION
NORTH GEORGIA TRADE AND VOCATIONAL SCHOOL, CLARKESVILLE
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENT
Transfers Other Spending Units
Revenue Retained: Grants from U. S. Gov., Fed. Works Admin Earnings, Educational Services
_$ 165,267.00 $ 138,421.42
7,950.00 101,792.90
7,950.00 204,835.69
Total income receipts....
..$ 275,009.90 $ 351,207.11
CASH BALANCE JULY 1st Budget funds
56,766.89
83,390.62
$ 331,776.79 $ 434,597.73
PAYMENTS
EXPENSE
Personal Services Travel Supplies, Materials Communication Heat, Light, Water, Power.. Publications Repairs Rents Insurance Equipment Miscellaneous
Total expense payments.
OUTLAY Lands, Improvements Personal Services ... 'Supplies, Materials Contracts Equipment
Total outlays payments
CASH BALANCE, JUNE 30th
Budget Funds
$ 113,118.90 i,! 129,056.50
1,475.69
2,031.26
71,986.35
79,296.63
736.29
628.11
4,743.07
5,545.48
166.60
549.89
1,107.20
1,233.44
82.50
200.00
543.70
677.94
19,015.34
7,308.92
765.05
1,000.68
4 213,740.69 $ 227,528.85
13,716.10 5,381.19 15,548.19
$ 7,950.00
114,998.84 20,346.56
$ 34,645.48 $ 143,295.40
..$ 83,390.62 $ 63,773.48 $ 331,776.79 $ 434,597.73
153
DEPARTMENT OF EDUCATION
NORTH GEORGIA TRADE AND VOCATIONAL SCHOOL, CLARKESVILLE
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
CASH BALANCE IN BANK AND IN TRANSIT
$ 63,773.48
LIABILITIES, RESERVES, SURPLUS
LIABILITIES Accounts Payable and Purchase Orders
RESERVES For Contracts to Mature
CASH SURPLUS, JUNE 30, 1948 Budget Funds
$ 7,215.99
35,588.69
20,968.80 $ 63,773.48
154
DEPARTMENT OF EDUCATION
NORTH GEORGIA TRADE AND VOCATIONAL SCHOOL, CLARKESVILLE
SUMMARY
FINANCIAL CONDITION The North Georgia Trade and Vocational School, operated by the
Department of Education, at Clarkesville, ended the fiscal year on June 30, 1948, with a cash surplus of $20,968.80, after providing the necessary reserve of $7,215.99 to cover outstanding accounts payable, and reserving $35,588.69 for contracts to mature.
AVAILABLE INCOME Total income of the School for the year ended June 30, 1948, was
$351,207.11, of which $135,533.00 was allotment of State Appropriation funds by the Department of Education, $204,835.69 from tuition, board, laundry and sales, $7,950.00 from Federal Works Agency, and $2,888.42 transfer from the Department of Education Vocational Division.
OPERATING COSTS Expenditures for the current operating expense of the School in
the year ended June 30, 1948, were $227,528.85, and $143,295.40 was expended for buildings and improvements, a total of $370,824.25, which exhausted the $351,207.11 available income and reduced cash balance of $83,390.62 held at the beginning of the fiscal year to $63,773.48 on June 30, 1948.
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 operating cost of the School for the past three years are compared in the statement following:
155
DEPARTMENT OF EDUCATION NORTH GEORGIA TRADE AND VOCATIONAL SCHOOL, CLARKESVILLE
YEAR ENDED JUNE 30th
1948
1947
1946
Personal Services Travel Expense Supplies and Materials Communication Services Heat, Light, Power, Water Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Equipment Miscellaneous
$ 129,056.50 $ 113,118.90 $
2,031.26
1,475.69
79,296.63
71,986.35
628.11
736.29
5,545.48
4,743.07
549.89
166.60
1,233.44
1,107.20
200.00
82.50
677.94
543.70
7,308.92
19,015.34
1,000.68
765.05
86,638.99 2,088.10 50,887.88
692.03 3,821.41
656.51 613.60 40.81
20.00 18,461.35
326.76
Total Expense Payments
$ 227,528.85
Outlay:
Buildings, Permanent Improvements
and Equipment
143,295.40
$ 213,740.69 34,645.48
$ 164,247.44 22,035.13
Total Cost Payments
$ 370,824.25 $ 248,386.17 $ 186,282.57
Number of Employees on Payroll
June 30th
83
40
35
Average Number of Students
323
273
226
Annual Student Per Capita Cost
$ 1,148.06 $ 909.84 $ 824.26
On the basis of 323 students attending the School in the year, as given by the Director, the per capita cost was $1,148.06. However, included in this cost, as in previous years, are payments for buildings and permanent improvements incident to establishment and enlargement of the institution, the school having begun operations the latter part of 1943.
GENERAL
The Director and the Business Manager of the School are each bonded in the amount of $5,000.00, and the State Superintendent of Schools acts as disbursing officer.
All receipts disclosed by the examination were properly accounted for and expenditures were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the School for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
156
DEPARTMENT OF EDUCATION
NORTH GEORGIA TRADE AND VOCATIONAL SCHOOL, CLARKESVILLE
CANTEEN ACCOUNT STATEMENT OP RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30, 1948
RECEIPT
INCOME Sales -- Cash..
$ 50,465.55
CASH BALANCE JULY 1, 1947
6,035.13 $ 56,500.68
PAYMENTS
EXPENSE Purchases -- Supplies for Sale.. *Overhead Expense Advance to David S. Larimer Total Expenditures
CASH BALANCE JUNE 30, 1948 In Bank __ Less: Outstanding Checks
$ 45,911.48 2,465.29 75.00
$ 48,451.77
$ 8,494.69 445.78
8,048.91
$ 56,500.68
(*) In addition to labor help, telephone, postage and incidental overhead expense, this item includes contributions for athletic equipment and movie expense.
This Canteen is under supervision of Business Manager John Sudowski.
wm
157
DEPARTMENT OF EDUCATION
NORTH GEORGIA TRADE AND VOCATIONAL SCHOOL, CLARKESVILLE
CANTEEN ACCOUNT
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
Available Cash in Bank Cash on Hand--Not Deposited Inventory -- Merchandise on Hand Advance to David S. Larimer
Total Assets -- Surplus
$ 8,048.91 32.29
805.15 75.00
$ 8,961.35
LIABILITIES None reported.
159
DEPARTMENT OF EDUCATION South Georgia Trade and
Vocational School, Americus
160
DEPARTMENT OF EDUCATION
SOUTH GEORGIA TRADE AND VOCATIONAL SCHOOL, AMERICUS
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
$
Revenues Retained
Earnings, Educational Services
Total income receipts...
$
46,234.57 $ 200,000.00 15,598.86
46,234.57 $ 215,598.86
CASH BALANCE, JULY 1st Budget Funds
.00
6,613.59
$ 46,234.57 $ 222,212.45
PAYMENTS
EXPENSE
Personal Services _ Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Rents Insurance Equipment Miscellaneous
Total expense payments
OUTLAYS
Lands, Buildings Personal Services . Travel Supplies, Materials
Equipment
CASH BALANCE, JUNE 30th
Budget Funds
15,715.15 2,288.05 3,231.81
359.12 44.19 12.00 298.10
20.00
6.92
38,321.04 2,745.32 27,320.34
765.46 2,755.06
224.47 459.85
6.50 2,185.98 1,293.12
150.05
$ 21,975.34 $ 76,227.19
17,645.64
58,767.06 700.35
28,745.34 57,439.37
6,613.59
333.14
$ 46,234.57 $ 222,212.45
161
DEPARTMENT OF EDUCATION
SOUTH GEORGIA TRADE AND VOCATIONAL SCHOOL, AMERICUS
1
CURRENT BALANCE SHEET
JUNE 30, 1948
ASSETS
Cash in Bank Accounts Receivable(*)
Total Assets
333.14 7,035.08
$
7,368.22
LIABILITIES, SURPLUS
LIABILITIES Accounts Payable and Purchase Orders Outstanding
CASH SURPLUS, JUNE 30, 1948 Budget Funds
$ 7,294.69
73.53 $ 7,368.22
a w
0
(*) Accounts Receivable: U. S. Vet. Adminis State Voc. Rehab. Dept.. Cash Sales
4,652.91 2,238.95
143.22
$
7,035.08
162
DEPARTMENT OF EDUCATION
SOUTH GEORGIA TRADE AND VOCATIONAL SCHOOL, AMERICUS
SUMMARY
FINANCIAL CONDITION
The South Georgia Trade and Vocational School, operated by the Department of Education, at Americus, ended the fiscal year on June 30, 1948 with a cash surplus of $73.53, after providing the necessary reserve of $7,294.69 to cover outstanding accounts payable.
AVAILABLE INCOME
Total income of the School for the year ended June 30, 1948 was $215,598.86, of which $200,000.00 was allotment of State Appropriation Funds by the Department of Education and $15,598.86 from tuition, board and other sources.
OPERATING COSTS
Expenditures for the current operating expense of the School in the year ended June 30, 1948 were $76,227.19 and $145,652.12 was expended for buildings and equipment, a total of $221,879.31, which exhausted the $215,598.86 available income and reduced $6,613.59 cash balance held at the beginning of the fiscal year to $333.14 on June 30, 1948.
The teaching program for this institution did not get under way until February 15, 1948 when activities were begun with an average enrollment of 19.
At the close of the fiscal period on June 30, 1948 there were 46 employees on the payroll of the school, of which 16 were carpenters, painters and laborers.
Since the largest part of expenditures in the period covered by the within report were outlay payments for building repairs and alterations and the purchase of necessary equipment, in order to convert the buildings formerly owned and used by the U. S. Government at Souther Field, to school purposes, the student per capita cost for the portion of the year in which the School operated is not shown.
163
DEPARTMENT OF EDUCATION
SOUTH GEORGIA TRADE AND VOCATIONAL SCHOOL, AMERICUS
GENERAL The Director and the Business Manager of the School are each
bonded in the amount of $5,000.00 and the State Superintendent of Schools acts as disbursing officer.
Books and records were found in good condition, all receipts disclosed by examination were properly accounted for and expenditures were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the School for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
165
DEPARTMENT OF ENTOMOLOGY
166
DEPARTMENT OF ENTOMOLOGY
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments, Lapses
Revenues Retained Earnings, Development Services
$ 60,000.00 6,263.97
23,352.40
60,000.00 48,548.06
20,691.30
Total Income Receipts
$ 89,616.37 $ 129,239.36
NON-INCOME State Revenue Collections Unfunded
(--) 100.00
CASH BALANCES, JULY 1st
Budget Funds State Revenue Collections Unfunded..
21,779.61 100.00
8,185.70
$ 111,395.98 $ 137,425.06
PAYMENTS
EXPENSE
Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water.. Publications Repairs Rents Insurance Indemnities Equipment Miscellaneous
Total Expense Payments
CASH BALANCES, JUNE 30th
Budget Funds
$ 58,985.94 $ 71,547.64
30,899.53
29,229.20
7,109.00
17,824.46
1,316.58
1,393.06
231.50
316.73
4,297.31
4,522.86
117.96
126.88
183.00
263.00
25.00
231.00
943.00
(--) 248.08
289.53
86.54
121.03
$ 103,210.28 $ 126,602.39
8,185.70
10,822.67
$ 111,395.98 $ 137,425.06
^mmii
167
DEPARTMENT OF ENTOMOLOGY
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
CASH IN BANK
Regular Account Cornelia Account
10,729.82 97.95
$ 10,827.77
LIABILITIES
CASH LIABILITIES
Accounts Payable Central Scientific Co General Electric Co.... City of Fort Valley Lights.....
175.61 4.28 1.00
180.89
RESERVE For U. S. Income Tax
SURPLUS Available for Operations..--
5.10
10,641.78 $ 10,827.77
168
DEPARTMENT OF ENTOMOLOGY
SUMMARY
FINANCIAL CONDITION
The State Department of Entomology ended the fiscal year on June 30, 1948, with a surplus of $10,641.78 available for operations, subject to budget approvals, after providing the necessary reserves of $180.89 to cover outstanding accounts payable, and reserving $5.10 U. S. Income Taxes to be remitted to the Federal Government.
REVENUE COLLECTIONS
Revenue collections from sales of bee licenses in the year ended June 30, 1948, were $125.00, which amount was transferred to the State Treasury within the period under review.
AVAILABLE INCOME State Appropriation to the Department for the year ended June
30, 1948, was $60,000.00, which was increased to $108,548.06 by allotment of $48,548.06 from Emergency Fund to meet expenditures given budget approvals.
In addition to the $108,548.06 from State Appropriation, the Department received earnings of $20,691.30 from tomato plant certifications, sweet potato and nursery inspections, and other sales and services, making total income available with which to meet the year's operating costs $129,239.36.
OPERATING COSTS From the $129,239.36 available income, $126,602.39 was expended
for the operating cost of the Department in the period under review, and $2,636.97 remained on hand, increasing the $8,185.70 cash balance held at the beginning of the period to $10,822.67 on June 30, 1948, and this amount will be available for expenditure in the next fiscal year, after making provisions for liquidation of outstanding accounts payable.
COMPARISON OF OPERATING COSTS
The Department's operating costs for the past three years are compared in the statement following:
169
DEPARTMENT OF ENTOMOLOGY
YEAR ENDED JUNE 30th
EXPENDITURES
1948
1947
1946
Personal Services Travel Expense _ Supplies, Materials Communication Services Heat, Light, Power, Water_ Printing, Publicity Repairs Rents Miscellaneous Insurance and Bonding Indemnities Equipment
Totals^.
71,547.64 $ 58,985.94 $
29,229.20
30,899.53
17,824.46
7,109.00
1,393.06
1,316.58
316.73
231.50
4,522.86
4,297.31
126.88
117.96
263.00
183.00
121.03
86.54
25.00
943.00
231.00
289.53 (--) 248.08
..$ 126,602.39 $ 103,210.28 $
52,857.77 28,485.74
2,895.08 1,246.79
266.09 3,287.60
20.13 299.75
42.12 25.00
614.45
90,040.52
Number of Employees at June 3(L
34
27
27
GENERAL
The Director of the Department of Entomology is bonded in the amount of $5,000.00.
Books and records presented for examination 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 Director of the Department and his staff for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
8fe>
171
DEPARTMENT OF FORESTRY
172
DEPARTMENT OF FORESTRY
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments, Lapses
Revenues Retained Grants from U. S. Government Earnings, Development Services
Transfers Other Spending Units
$ 125,000.00 49,950.00
205,191.32 183,770.96 (--) 10,000.00
Total income receipts
$ 553,912.28
! 125,000.00 122,776.00
217,721.64 270,193.35 (_) 10,000.00
! 725,690.99
NON-INCOME Private Trust Account
50.00
250.00
CASH BALANCES, JULY 1st
Budget Funds Private Trust Account
36,961.70 300.00
$ 591,223.98
34,573.09 50.00
760,564.08
PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water.. Publications Repairs Rents Insurance Grants to Timber Protective Org. Equipment Miscellaneous
Total Expense Payments
OUTLAYS Equipment
NON-COST Private Trust Account..
CASH BALANCES, JUNE 30th Budget Funds Private Trust Account
$ 337,359.18 $ 387,344.12
22,086.61
24,493.34
73,389.37
87,593.49
7,726.51
8,936.32
924.17
1,218.21
2,468.87
1,876.37
16,464.48
15,566.07
2,272.00
1,847.99
1,013.32
1,342.66
12,780.26
25,727.47
34,159.35
728.04
339.56
$$ 502,940.28 $ 564,717.48
53,360.61
81,430.86
300.00
34,573.09 50.00
114,115.74 300.00
$ 591,223.98 $ 760,564.08
173
DEPARTMENT OF FORESTRY
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
CASH ASSETS Available Cash
ACCOUNTS RECEIVABLE Due from U. S. Govt. on Reimbursements^
WAREHOUSE INVENTORY Supplies and Equipment for Sale
$ 114,415.74
52,426.62
23,690.23 $ 190,532.59
LIABILITIES, RESERVE, SURPLUS
CASH LIABILITIES Purchase Orders Outstanding
RESERVE County Protective Units Deposits Performance Bond Deposits* For Nursery House
SURPLUS Available for Budget Approval Inventory Warehouse
$ 31,545.56
___.$ 4,897.89 300.00
26,000.00
31,197.89
104,098.91 23,690.23
127,789.14
$ 190,532.59
*NOTE:
J. B. Waller, Air Patrol A. S. Robinson Naval Stores
$150.00 150.00
$300.00
174
DEPARTMENT OF FORESTRY
SUMMARY
FINANCIAL CONDITION
The Department of Forestry ended the fiscal year on June 30, 1948, with a surplus available for operations of $104,098.91, and $23,690.23 invested in inventories, after providing- the necessary reserves of $31,545.56 to cover outstanding accounts payable and purchase orders, $4,897.89 for County Protective Units Deposits, $300.00 performance bond deposits, and $26,000.00 for construction of a nursery house.
Assets on this date consisted of $114,415.74 cash on hand and in bank, $52,426.62 reimbursements due from the U. S. Government, and $23,690.23 supplies and equipment held in warehouse for sale.
AVAILABLE INCOME
Total income of the Department for the year ended June 30, 1948, was $735,690.99, of which $247,776.00 was from allotment of State funds through budget approvals, $217,721.64 U. S. Government Grants, $185,772.88 from assessments on County Protective Units, $46,681.61 from sale of seedlings, $20,519.46 tractor plowing of fire lines, $4,871.47 from sale of turpentine, and $12,347.93 from other sales and services.
From the $735,690.99 income received, $10,000.00 was transferred to the Herty Foundation, as provided by law, for the operating expense of that office, leaving net income of $725,690.99 available to the Forestry Department with which to meet the year's operating costs.
OPERATING COSTS
From the $725,690.99 available funds, $564,717.48 was expended for the Department's current operating expenses, $62,819.86 was paid for new jeeps, trucks and tractors, $5,123.00 for irrigation system, and $13,488.00 for well installation and equipment, a total of $646,148.34, and $79,542.65 remained on hand, increasing the $34,573.09 cash balance held at the beginning of the fiscal year to $114,115.74 on June 30, 1948.
The first lien on this remaining cash balance is for liquidation of outstanding accounts payable and payment of County Protective Units deposits, and the remainder will be available for expenditure in the next fiscal period, subject to budget approvals.
175
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 30th
INCOME RECEIPTS
1948
1947
1946
State Appropriation Funds Federal Grants County Protective Units Earnings
$ 247,776.00 217,721.64 185,772.88 84,420.47
174,950.00 205,191.32 142,606.48
41,164.48
125,000.00 164,960.02 130,521.85
63,388.18
Total Income Receipts
$ 735,690.99
Less: Transfer to Herty Foundation.... 10,000.00
563,912.28 10,000.00
483,870.05 10,000.00
Net Income Receipts
$ 725,690.99 $ 553,912.28 $ 473,870.05
EXPENDITURES
Heat, Light, Power, Water.. Personal Services Travel Expense Supplies and Materials Communication Services Printing, Publicity Repairs, Alterations Rents Insurance and Bonding Equipment Miscellaneous Grants to Timber Protec. Organ.
Total Expense Payments _
$ 1,218.21 387,344.12 24,493.34 87,593.49 8,936.32 1,876.37 15,566.07 1,847.99 1,342.66 34,159.35 339.56
$
924.17
337,359.18
22,086.61
73,389.37
7,726.51
2,468.87
16,464.48
2,272.00
1,013.32
25,727.47
728.04
12,780.26
$
690.35
295,222.71
24,728.43
31,026.61
5,977.79
1,561.15
14,782.53
1,103.10
207.00
24,130.63
798.29
32,924.32
$ 564,717.48 $ 502,940.28 $ 433,152.91
Outlay:
Equipment
81,430.86
53,360.61
38,017.18
Total Cost Payments
..$ 646,148.34 $ 556,300.89 $ 471,170.09
Excess of Income over Expenditures
(Increasing cash balance)
..$ 79,542.65
$ 2,699.96
Excess of Expenditures over Income (Decreasing cash balance)
$ 2,388.61
Number of Employees June 30th..
190
166
148
176
DEPARTMENT OF FORESTRY
The $646,148.34 expenditures for the past year are compared with previous year's activity cost, as follows:
YEAR ENDED JUNE 30
BY ACTIVITY
Administration County Units C. F. L. U. A Nurseries
Total Cost Payments
1948
1947
$ 148,015.62 375,506.64 17,674.69 104,951.39
$ 144,967.29 312,495.37 18,256.70 80.581.53
$ 646,148.34 $ 556,300.89
To meet the increased cost of operating the Department the past year over preceding fiscal period due to expanded services, the State provided through budget allotments $72,826.00 more than in the 1947 fiscal year, while U. S. Government Grants increased $12,530.32.
GENERAL
Mr. A. R. Shirley is Director of the Department of Forestry, and is bonded in the amount of $10,000.00.
Grants to Timber Protective Organization Units have been discontinued and are now treated as County Units.
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 vouchers. The method used in filing vouchers supporting payments was found to be exceptionally good.
Appreciation is expressed to the officials and staff of the Department for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
177 DEPARTMENT OF GAME AND FISH
178
STATE GAME AND FISH COMMISSION
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment, Lapses Revenues Retained: Grants U. S. Government Earnings, Development Services
Total income receipts.
NON-INCOME Private Trust Account
CASH BALANCES, JULY 1st Budget Funds Private Trust Funds
$175,200.00 $175,200.00 109,625.05 229,426.42
2,006.48 3,575.99
55,396.04 3,890.37
$290,407.52 $463,912.83
27,884.53 36,969.39
23,453.01 198.01
5,708.31 1,147.00
$341,943.07 $507,737.53
PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water. Publications Repairs Rents Insurance Equipment Miscellaneous
Total expense payments.
OUTLAYS Lands, Improvements Personal Services Supplies, Materials Equipment
NON-COST Private Trust Accounts
CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds
$191,058.00 . 66,973.41
22,055.94 4,100.09 608.56 7,743.93 6,550.92 478.30 632.73 7,111.54 838.80
$249,938.70 89,128.19 46,969.77 6,138.86 771.44 3,575.53 8,375.35 1,116.58 831.26 10,569.22 701.17
$308,152.22 $418,116.07
3,239.05 4,951.28 35,338.61
26,935.54 34,021.61
5,708.31 7,976.13
,
1,147.00
4,094.78
$341,943.07 $507,737.53
179
STATE GAME AND FISH COMMISSION
CURRENT BALANCE SHEET
CASH ASSETS
ASSETS
June 30, 1948
August 31, 1948
Available Cash Due from U. S. Government
<$j 7,765.06
Pittman-Robinson Fund* Accounts Receivable
18,509.67
A. E. Anderson
Maintenance Fund
Checks issued, endorsement forges and funds
diverted to personal use
1,569.80
1947 U. S. Income Tax paid--because of above....
30.10
Gasoline Refunds--Not entered on books Revenue Funds
36.13
Balance due on Fishing Permits Sales
1,375.99
Balance due on Fines, Collections
1,351.06
Charles N. Elliott (Director)
Travel Advance
Thomas H. Jones
Advance (Tickets in Cash Box)
....
Travel Disallowed--Mileage
18.25
Storage Gasoline purchased for private use
10.00 86.47
Less refund--charged to A. E. Anderson, above (--) 36.13 M. D. McRae
Travel Disallowed G. W. Allen
154.90
Travel Disallowed--Mileage
15.00
Gasoline purchased for private use
5.02
Lawrence Pearce
Travel Disallowed--Subsistence at Home
18.65
$ 3,183.51
35,854.30
1,795.48 30.10 36.13
1,383.99 1,570.06
200.00
17.00 18.25 10.00 86.47 (--) 36.13
154.90
15.00 5.02
18.65
$ 30,909.97 $ 44,342.73
LIABILITIES
CASH LIABILITIES Accounts Payable
Book Overdraft--Maintenance Fund
#V RESERVES For U. S. Income Tax
Agency, Collections, Revenue Due U. S. Forest Service
Due State Revenue Department
:
OPERATING SURPLUS
..$ 24,676.49 $ 24,912.08 3,404.75
(--) 9.00
851.25
1,795.55 2,299.23 2,147.70
2,057.81 3,245.50 9,871.34
$ 30,909.97 $ 44,342.73
(*) Pittman-Robinson Fund estimated as of August 31, 1948.
180
STATE GAME AND FISH COMMISSION
SUMMARY
INTRODUCTION
The within report covers an examination of the accounts of the State Game and Fish Commission for the fiscal year on June 30, 1948 and also examination for additional two months period ended August 81, 1948.
FINANCIAL CONDITION
At the close of the fiscal year on June 30, 1948, the Commission had a surplus of $2,147.70 available for operations, subject to budget approvals, after providing the necessary reserve of $24,676.49 to cover outstanding accounts payable and held $4,085.78 in private trust and agency funds.
On August 31, 1948, surplus was $9,871.34, with reserve of $24,912.08 for liquidation of outstanding accounts payable, maintenance fund bank account was overdrawn $3,404.75 and private trust and agency funds held on this date amounted to $6,154.56.
Available cash on August 31, 1948 was $3,183.51, Pittman-Robinson funds due from the U. S. Government amounted to $35,854.30 and $5,304.92 was due from employees of the Commission. These accounts receivable due from employees are commented on in later paragraphs.
REVENUE COLLECTIONS
The Commission is not a revenue-collecting agency, the law placing 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 agent 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 June 30, 1948, $33,057.44 from sales of licenses and permits, as detailed on page 6 of this report and $3,911.95 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 $1,147.00 held at the beginning of the fiscal year on July 1, 1947 made a total of $38,116.39 to be accounted for, of which $31,331.71 was transferred to the Revenue Department in the period, $2,689.90 was remitted to the U. S. Government and $4,094.78 remained on hand June 30, 1948, of which
181
STATE GAME AND FISH COMMISSION
$2,299.23 was held as agent for the Revenue Department and $1,795.55 for remittance to the U. S. Forest Service.
Revenue collections in the two months' period ended August 31, 1948 was $4,236.35, of which $3,027.82 was transferred to the Revenue Department and $4,094.78 cash balance on hand increased to $5,303.31, of which $3,245.50 was held as agent for the Revenue Department and $2,057.81 was to be transmitted to the U. S. Government.
AVAILABLE INCOME
State appropriation for the operation of the Game and Fish Commission in the year ended June 30, 1948 was $175,200.00, to which was added $229,426.42 transferred from the State Emergency Fund to meet expenditures given budget approval, as provided by law, making total allotment for the fiscal year $404,626.42.
'Report filed on the State Department of Revenue for the year ended June 30, 1948 shows hunting license sales of $297,212.97 and fishing licenses of $182,842.50, or gross revenue to the State from this source for the period of $480,055.47.
In addition to funds provided by State allotment, the Commission received $54,946.04 from the U. S. Government for reimbursement of Pittman-Robinson project expenditures and $450.00 on cost of transporting deer, with $3,890.37 being received by the Commission from sales of surplus equipment and other sources, making total income available for the fiscal year $463,412.83.
State allotment for the two months period ended on August 31, 1948 was $92,244.55, Federal aid through Pittman-Robinson fund reimbursements amounted to $14,697.85 and $37.52 was received from insurance recovery, from which $300.00 was transferred to other State agencies, leaving net income available for the two months of $106,679.92.
OPERATING COSTS
From the $463,912.83 available income for the year ended June 30, 1948, $418,116.07 was expended for the current operating expense of the Commission and $43,528.94 was paid for motor vehicles, patrol boats, patrol aeroplane, and other equipment and permanent improvements and $2,267.82 remained on hand, increasing the $5,708.31 cash balance held at the beginning of the fiscal year to $7,976.13 on June 30, 1948.
182
STATE GAME AND FISH COMMISSION
Expenditures in the period ended August 31, 1948 were $86,233.84 for current operating expenses, $21,417.00 for purchase of land and $8,414.48 for new equipment and improvements, making a total of $116,065.32, which exhausted the $106,679.92 available income together with $7,976.13 cash balance held July 1, 1948 and produced an overdraft on August 31, 1948 of $1,409.27.
COMPARISON OF OPERATING COSTS Expenditures by the Commission for the past three years are
compared in the statement following:
YEAR ENDED JUNE 30th
BY ACTIVITY
Magnolia Springs Hatchery Richmond Hill Hatchery Walton County Hatchery Education -- Museum Pittman-Robinson Projects
1948
1947
1946
$ 23,919.58 255,017.96 54,514.72 6,371.25 1,924.92
(--) 12.50 3,181.59 4,685.73
...... 12,558.44 ... 12,531.67
$ 17,781.51 219,255.44 25,417.58 4,781.99 2,072.05
197.45 2,981.79 4,416.18 6,213.38 8,553.73
$ 17,349.92 196,919.47 15,334.53 4,808.39 2,282.38 943.77 329.95 5,691.37 3,205.13 7,846.45 2,288.73
$374,693.36 $291,671.10 $257,000.09 86,951.65 16,481.12 21,032.10
$461,645.01 $308,152.22 $278,032.19
183
STATE GAME AND FISH COMMISSION
YEAR ENDED JUNE 30th
BY OBJECT
1948
1947
1946
Personal Services Travel Expense __ Supplies Communication Services Heat, Light, Power, Water Printing, Publicity Repairs and Alterations Rents Miscellaneous ..'. Insurance and Bonding Indemnities Equipment
Total Expense Payments
Outlay:
Lands, Buildings and Permanent
Improvements
Equipment
.
Total Cost Payments
$249,938.70 89,128.19 46,969.77 6,138.86 771.44 3,575.53 8,375.35 1,116.58 701.17 831.26
10,569.22
$191,058.00 66,973.41 22,055.94 4,100.09 608.56 7,743.93 6,550.92 478.30 838.80 632.73
7,111.54
$179,285.98 57,497.56 22,530.52 3,399.89 646.85 2,625.98 4,599.22 466.80 1,160.47 249.46 525.05 5,044.41
$418,116.07 $308,152.22 $278,032.19
8,190.33 35,338.61
$461,645.01
,152.22 $278,032.19
Number of Employees at June 30th___
144
121
107
Outlay payments of $43,528.94 made in the fiscal year ended June 30, 1948, are detailed on page 19 of this report and are summarized, as follows:
Improvements--Additions at Walton
County Hatchery
Equipment:
Motor Vehicles
Patrol Boats
Aeroplane for patrol
Photographic Equipment--Film
Radio Equipment
*
$ 13,796.69 13,944.55 3,573.50 2,500.00 1,523.87
$ 8,190.33 35,338.61
Total
$ 43,528.94
184
STATE GAME AND FISH COMMISSION
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:
YEAR ENDED JUNE 30th
1948
1947
1946
Hunting Licenses Sold Pishing Licenses Sold
Total Licenses Sold
$297,212.97 182,842.50
$480,055.47:
$285,343.00 133,145.75
$418,488.75
$186,247.00 93,651.25
$279,898.25
GENERAL
Under the laws of Georgia the State Auditor is required in his audits of each Agency to "call special attention to any illegal, improper or unnecessary expenditures, all failures to keep records and vouchers required by law and all inaccuracies, irregularities and shortages."
The law also provides that a copy of this report be made available "for the use of the Press of the State."
In the Balance Sheet of this report as of August 31, 1948, there is shown $4,815.76 as due the State by A. E. Anderson when serving as Cashier of the Game and Fish Commission.
On Page 7 of this report it is shown that included in this amount due by A. E. Anderson is $1,795.48 in funds obtained by Mr. Anderson by issuing checks to persons not on the payroll of the Game and Fish Commission, forging their endorsements on same and cashing the checks and diverting the proceeds to his personal use.
There is also shown $30.10 which was paid to the Federal Government as withholding tax on these checks.
Mr. Anderson in a sworn statement signed by him and also in sworn testimony admitted the defalcation of the funds represented by the checks.
Other items unaccounted for included in the above total are $36.13 refunds made to Mr. Anderson by Thomas H. Jones as refunds for gasoline purchases for personal use and these items did not appear on the records of the Cashier as a receipt and are unaccounted for by Mr. Anderson.
185
STATE GAME AND FISH COMMISSION
Shown on Page 8 of the report is a schedule of receipts for oneday fishing permits which are unaccounted for by Mr. Anderson and which amount to $1,229.74.
Remittances also were made to the Game and Fish Commission of $171.25 for special permits in private ponds and these funds were not recorded on the records of the Department as being received and are unaccounted for by Mr. Anderson with the exception of $17.00 which was an advance made to Mr. Thomas H. Jones of the Department who has now paid the refund reducing Mr. Anderson's liability on this item to $154.25.
On Page 9 of the report is shown a listing of various payments made to the Game and Fish Commission by the various counties for the State's part of various fines. These receipts were not recorded on the records of the Game and Fish Department and funds in the amount have not been accounted for by Mr. Anderson.
Mr. Anderson in a public hearing when questioned about the fishing permits and funds from the counties, admitted diverting these funds to his personal use in violation of law.
The above items total the $4,815.76 that is shown in the Balance Sheet as due by A. E. Anderson and same should be immediately collected from Mr. Anderson or the company writing his bond.
The provisions violated by the above stated actions of Mr. Anderson are as follows:
"26-2801. (184 P. C.) Public officers, agents, etc.--Any officer, servant, or other person employed in any public department, station, or office of government of this State or any county, town, or city thereof, who shall embezzle, steal, secrete, or fraudulently take and carry away any money, paper, book, or other property or effects, shall be punished by imprisonment and labor in the penitentiary for not less than two years nor more than seven years."
"Code Section 89-9903. (284 P. C.) Stealing, altering, etc., of public documents.--If any public officer, or other person, shall steal, embezzle, alter, corrupt, withdraw, falsify, or avoid any record, process, charter, gift, grant, conveyance, or contract; or shall knowingly and wilfully take off, discharge or conceal any issue, forfeited recognizance, or other forfeiture; or shall forge, deface, or falsify any document or instrument recorded, or any registry, acknowledgment, or certificate; or shall alter, deface, or Salsify any minute, document, book or any proceeding whatever of or belonging to any public office
-yrr
186
STATE GAME AND FISH COMMISSION
within this State; or if any person shall cause or procure any of the offenses aforesaid to be committed or be in anywise concerned therein, he shall be punished by imprisonment and labor in the penitentiary for not less than two years nor more than ten years."
In the Balance Sheet of the Department is $200.00 shown as due by Director Charles N. Elliott for travel advance and this and other advances during the period to Mr. Elliott were in violation of executive order issued July 13, 1948 pertaining to budget procedure which bans the practice of making travel advances to officials and employees of a State Department. Since the date of this audit this item has been adjusted by a deduction of $200.00 from the September travel
expense filed by Mr. Elliott.
Also shown in the Balance Sheet is $95.59 shown as being due by Mr. Thomas H. Jones, an employee of the Game and Fish Commission.
This item since the date of this audit has been paid by Mr. Jones, however, in incurring this item to the State, Mr. Jones violated the rules, regulations and laws of the State.
Of the amount, $17.00 was advance made to Mr. Jones, which is in
violation of the above stipulated executive order. $28.25 was for
mileage and storage on personal car which was disallowed and was
made in violation of the provision of law with reference to the use of
automobiles and is in violation to the provision of law, which provides
that the mileage allowance shall cover the entire cost of operating
an automobile.
i
"Code Section 40-9902--Any person or persons violating any provision of Chapter 40-20 relating to .... use of automobiles by State officers or employees shall be guilty of a misdemeanor and shall be removed from office."
Also included in the item for Mr. Jones is $86.47 for gasoline purchased through the State for private use of which $36.13 was reimbursed to Cashier Anderson and unaccounted for by him, and the balance of $50.34 is shown as due at the time of this report. Mr. Jones, when notified of same, pleaded ignorance of the law and made refund of the amount of funds involved.
Not only does the above action of purchasing gasoline through the State for private use violate the provision of law above cited with reference to the use of personal automobiles, it violated the provision of law (Code Section 40-1936) which makes it unlawful for any official or employee to purchase directly or indirectly through
187
STATE GAME AND FISH COMMISSION
the State any commodities for personal use and the law cites the penalty in Code Section 40-9904 which reads as follows: "Any violation of the provisions of Sections 40-1936, 40-1937 shall be deemed a misdemeanor and punishable as such."
There is also shown in the Balance Sheet of this report $154.90 as being- due by Mr. M. D. McRae, an employee of the Game and Fish Commission and said funds represent gasoline purchases by Mr. McRae for use in his personal automobile and through the State for his personal use. When Mr. McRae's attention was called to this he pleaded ignorance of the law and immediately refunded the amount. However, the same provisions of law as above cited with reference to Mr. Jones' item applies to Mr. McRae.
Shown in the Balance Sheet was $20.02 as due from Mr. G. W. Allen, an employee of the Commission, for travel mileage disallowed and gasoline purchased through the State for private use. When this was called to his attention, he made adjustment in a later expense account by deducting the amount due the State. The purchase of gasoline through the State for personal use in this case is also subject to the provisions of the above cited laws with reference to such items.
There is also shown in the Balance Sheet of the report, $18.65 as being due by Mr. Lawrence Pearce for travel expense disallowed, which was for subsistence while at home and which under budget rules, is not allowed as a proper expense against the State. This item at the date of this report has not been cleared, but is to be deducted from the next expense account submitted by Mr. Pearce.
The items of expenditure found during this examination that fall in the irregular class which the State Auditor is required to report, but for which no charges can be established, are as follows:
The purchase under date of 12-3-47 of one oak typewriter desk, one revolving arm chair, one desk pad and one chair cushion, same being purchased and delivered to the private home of Director Charles N. Elliott. It developed during the investigation of this purchase that Mr. Elliott also had in his personal possession a portable typewriter and a camera belonging to the State. Mr. Elliott in his testimony stated that this equipment was utilized in connection with his duties as Director and was also utilized in connection with his personal articles written for publication and personal profit.
No records were found in the Department accounting for these items of equipment, therefore, a record of same is hereby made and
^!*
188
STATE GAME AND FISH COMMISSION
Mr. Elliott is to be held personally responsible for the return to the State of these items of equipment, or the monetary equivalent.
Another category of expenditure which is highly irregular was found in the investigation of Mr. Elliott's expense accounts. On numerous occasions the expenses were found to be exorbitant as shown by items such as $10.45 for one day's meals under date of November 22, 1947 in Savannah and adjacent territory, $11.25 for meals under date of November 24, at Brunswick, Georgia, $27.65 for meals under date of November 29 and November 30, two days, when on an affidavit of an employee of the Department furnished by Mr. Elliott, that he and Mr. Elliott were staying in a cabin for the two days at Edison-Marshall Pond near Briar Creek on the WaynesboroAugusta road. The Commission should take action necessary in restricting such claims on expense accounts.
In making this examination we are confronted with the fact that the mileage tickets attached to the expense accounts do not conform to the actual mileage on the automobiles operated by Director Charles N. Elliott and Assistant Director M. E. McRae.
Both parties have submitted affidavits stating that the speedometers of the automobiles were broken and had to be repaired. This, they claim, is the reason for the discrepancy in the mileage, however, we are still confronted with the fact that the mileage tickets call for the actual reading of the speedometers and the readings which are on the mileage tickets do not reflect any change in the operation of the speedometer inasmuch as the tickets were consistent in their readings.
Upon request, Mr. Elliott and Mr. McRae submitted affidavits from various citizens that trips were made, as shown on the expense accounts thus establishing that the trips were made even though the mileage shown on the expense accounts were false in that they did not coincide with the speedometer readings. As we have no other method of establishing a claim in connection with the apparent discrepancy of automobile mileage it is necessary that we recognize the sworn affidavits of various citizens of the State in connection with same.
A transcript of the complete investigation in connection with the affairs of the Game and Fish Commission is on file in the State Auditor's office and is available to any citizen who cares to review the extent to which the affairs of this Department were investigated in order to make this report speak as near the truth as we could ascertain.
189
STATE GAME AND FISH COMMISSION
Attention is also called to the fact that Cashier Arthur E. Anderson falsified the budgetary documents of the Game and Fish Department in which he reported on June 30, 1948 that there were no accounts payable outstanding when, as a matter of fact, in this examination we found accounts payable in the amount of $24,676.49 which were outstanding and unpaid at June 30, 1948. It was because of the falsification of this financial position that the Department repeatedly overdrew its bank account for the payment of bills and this should be immediately stopped.
The Director of the Game and Fish Commission and the Supervisor of the Coastal Fisheries were bonded each in the amount of $10,000.00 and A. E. Anderson, Cashier, was bonded in the amount of $5,000.00.
EQUIPMENT PURCHASES--OUTLAY YEAR ENDED JUNE 30, 1948
FUND
OUTLAY - EQUIPMENT
MOTOR VEHICLE
July 1947 One International Pick-up Truck-
Aug. 1947 One
y2 Ton Panel Truck..
Aug. 1947 One
y2 Ton Pickup Truck-
Sept. 1947 One
Express Body Truck..
Oct. 1947 One
Pickup Truck
Oct. 1947 One
iy2 KBS Truck
Nov. 1947 One
Pickup Truck
Jan. 1948 One Universal Jeep
Jan. 1948 One " Jeep
Mar. 1948 One International Pick-up Truck
May 1948 One
Less Refund -- Nov. 1947_.
PATROL BOATS
Aug. 1948 One Garwood Speed Boat Mar. 1948 One Richardson Sedan Cruiser Apr. 1948 One 23' Speedster Convertible Boat
AEROPLANE FOR PATROL July 1947 One Super DeLuxe Piper Cub Cruiser.
State
PittmanRobinson
1,772.98
$ 1,164.69 1,243.08 1,141.83 1,126.53 1,126.53
1,208.52 1,368.56 1,368.56 1,158.61 1,133.14 ( -) 16.34
$ 1,772.98 $ 12,023.71
5,990.00 3,074.50
4,880.05
$ 9,064.50 $ 4,880.05
_$ 3,573.50
PHOTOGRAPHIC EQUIPMENT Film (Part Payment)
. 2,500.00
RADIO EQUIPMENT Radio Equipment for Patrol Boats (Part Payment)...... 1,523.87
^m^--mmm^--mm^mm^
191 GENERAL ASSEMBLY
192
GENERAL ASSEMBLY*
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments, Lapses
$ 250,000.00 270,000.00
250,000.00 10,000.00
Total income receipts
$ 520,000.00 $ 260,000.00
CASH BALANCES, JULY 1st Budget Funds Totals
16,165.34
95,576.39
$ 536,165.34 $ 355,576.39
PAYMENTS
EXPENSE
Personal Services Travel Supplies Communication Publications:
Acts and Journals Constitutional Amendments Repairs Rent Insurance Equipment Miscellaneous (Council of State Governments)-
Total Expense Payments
$ 254,398.23 $ 133,589.20 11,272.03 1,317.54
17,770.52 9,611.59 5,002.66
652.92
29,676.43 422.40 121.92 781.00 12.50
2,997.70 6,000.00
53,959.99 6,000.00
$ 440,588.95 $ 92,997.68
CASH BALANCES, JUNE 30th Budget Funds Totals
95,576.39 262,578.71 $ 536,165.34 $ 355,576.39
'The State Treasury is disbursing agent for the General Assembly.
193
GENERAL ASSEMBLY
SUMMARY
FINANCIAL CONDITION
At the close of the fiscal year on June 30,1948, the General Assembly of Georgia had a surplus of $262,578.71, available for expenditure on approved budgets in the next fiscal period, to cover the expense of the General Assembly Session of January, 1949. No outstanding accounts payable are reported.
AVAILABLE INCOME
Appropriation to the General Assembly for the year ended June 30, 1948 was $250,000.00, which was increased to $260,000.00 through budget allotments, as provided by law.
From the $260,000.00 income provided, $92,997.68 was expended for expense of the Tax Revision Commission, publishing Acts and Journals, ad interim committees and other expenses of the General Assembly relating to the 1947 Session and $167,002.32 remained on hand, increasing the $95,576.39 cash balance held at the beginning of the fiscal period to $262,578.71 on June 30, 1948. This remaining cash balance of $262,578.71 represents surplus of the agency on this date, available for expenditure in the next fiscal period for items approved on budgets.
The $92,997.68 expenses for which payments were made in the fiscal year ended June 30, 1948 are summarized by function and object, as follows:
H
194
GENERAL ASSEMBLY
General Assembly: Personal Services Supplies Telephone, Telegraph and Postage Publishing Acts and Journals of the Gen. Assembly
Council of State Governments: Dues
Tax Revision Commission: Personal Services Travel Expense Supplies Telephone, Telegraph and Postage-
Interstate Cooperation Commission: Personal Services Travel Expense
Penitentiary Committee: Personal Services Travel Expense
Total..
215.00 2,280.37
539.92 53,959.99
56,995.28
6,000.00
11,645.52 2,114.93 2,722.29
113.00
16,595.74
1,485.00 3,592.71
5,077.71
4,425.00 3,903.95
8,328.95
$ 92,997.68
GENERAL
The State Treasurer acts as disbursing officer of the General Assembly and prior to the fiscal year ended June 30, 1945, the operating 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 expenditures 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 Auditor's office during this examination and throughout the year.
195 DEPARTMENT OF GEOLOGY, MINES
i
196
DEPARTMENT OF GEOLOGY, MINES AND MINING
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments, Lapses
Revenues Retained: Donations Earnings, Development Services
$ 45,000.00 14,398.10
2,228.00 1,700.00
45,000.00 8,640.48
2,880.00 3,484.39
Total Income Receipts
.$ 63,326.10 $ 60,004.87
CASH BALANCES, JULY 1st Budget Funds
4,516.01
7,608.86
$ 67,842.11 $ 67,613.73
PAYMENTS
EXPENSE
Personal Services . Travel Supplies, Materials Communication Heat, Light, Power, Water__ Publications Repairs Rents Insurance Equipment Miscellaneous
Total Expense Payments
CASH BALANCES, JUNE 30th
Budget Funds
48,402.89 1,962.78 1,777.82 719.69 92.98 3,355.46 169.38 2,072.00 37.13 1,436.12 207.00
45,651.05 2,353.90 1,740.35
965.94 53.80
3,979.44 677.51
2,890.00 73.86
4,146.90 53.39
$ 60,233.25 $ 62,586.14
7,608.86
5,027.59
$ 67,842.11 $ 67,613.73
197
DEPARTMENT OF GEOLOGY, MINES AND MINING
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
U CASH IN BANKS Budget Funds
$ 5,027.59
LIABILITIES, RESERVES AND SURPLUS
LIABILITIES Accounts Payable Atlanta Typewriter Serv. Co... Hoffman, Owen Steinichen, John
SURPLUS For Operations Total Current Liabilities and Surplus .
16.50 34.50 590.00
641.00
4,386.59 $ 5,027.59
198
DEPARTMENT OF GEOLOGY, MINES AND MINING
SUMMARY
FINANCIAL CONDITION
The Department of Geology, Mines and Mining ended the fiscal year on June 30, 1948, with a surplus of $4,386.59, available for operations, subject to budget approvals, after providing the necessary reserve of $641.00 to cover outstanding accounts payable.
AVAILABLE INCOME
State Appropriation for the operation of the Department for the year ended June 30, 1948, was $45,000.00, which was increased to $53,640.48 by transfer of $8,640.48 from the State Emergency Fund to meet expenditures given budget approvals, as provided by law.
Supplementing the $53,640.48 State appropriation funds was $825.00 received from the T V A, $2,500.00 received from Rents, $2,880.00 received in contributions from Emory University toward U. S. Geological Survey of Water resources, and $159.39 received from sales of maps and bulletins, making the total income available for the year $60,004.87.
OPERATING COSTS
Expenditures for the operating cost of the Department in the year were $62,586.14, which exhausted the $60,004.87 available income, and reduced the $7,608.86 cash balance on hand at the beginning of the fiscal period to $5,027.59 on June 30, 1948.
The first lien on this $5,027.59 cash balance is for liquidation of $641.00 in outstanding accounts payable, and the remainder of $4,386.59 represents funds which have been provided in excess of obligations incurred, and will be available for expenditure in the next fiscal period for items re-approved on budgets.
The Emory University Field Station, at Newton, Georgia, contributes the above stated amount to the Department's allotment for cooperation with the U. S. Geological Survey of Water Resources (or stream gaging) in Georgia. Expenditures for this survey are made by the U. S. Geological Survey, and the State Department of Geology reimburses the Federal Agency for its share of the cost.
199
DEPARTMENT OF GEOLOGY, MINES AND MINING
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the statement following:
YEAR ENDED JUNE 30th
BY ACTIVITY
1948
1947
1946
Geology, Mines and Mining
General
Museum
.
Water Resources Survey,. .
T. V. A. Cooperative Project
$ 37,466.65 $ 31,577.84
2,558.75
2,562.41
21,600.49
26,093.00
960.25
27,029.14 1,519.88
22,925.00 925.25
$ 62,586.14 $ 60,233.25 $ 52,399.27
BY OBJECT
Personal Services Travel Expense Supplies, Materials Communication Services Heat, Light, Power, Water.. Printing i Repairs, Alterations Rents Miscellaneous Insurance and Bonding.. Equipment
Totals
45,651.05 2,353.90 1,740.35 965.94 53.80 3,979.44 677.51 2,890.00 53.39 73.86 4,146.90
48,402.89 1,962.78 1,777.82 719.69 92.98 3,355.46 169.38 2,072.00 207.00 37.13 1,436.12
43,736.88 1,593.72 1,500.28 692.67 99.26 1,516.52 403.79 1,884.00 161.21 25.00 785.94
$ 62,586.14 $ 60,233.25 $ 52,399.27
Number of Employees at June 30th .
12
10
12
GENERAL
The Director of the Department is bonded in the amount of $10,000.00.
Books and records 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 Director and the staff of the Department for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
202
GOVERNOR
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments, Lapses
$ 112,500.00 76,019.87
112,500.00 82,926.04
Total Income Receipts
$ 188,519.87 $ 195,426.04
NON-INCOME Private Trust Accounts..
13,735.10
CASH BALANCES, JULY 1st Budget Funds Total
5,276.35
27,253.52
$ 207,531.32 $ 222,679.56
PAYMENTS
Personal Services
Travel
Supplies, Materials
Communication
J.--.
Heat, Light, Power, Water..
Publications
Repairs
Rents
Insurance
Indemnities
Equipment
Miscellaneous
Total Expense Payments
NON-COST Private Trust Accounts..
CASH BALANCES, JUNE 30th Budget Funds Total
$ 93,447.56 2,929.48 8,710.12 5,725.82 18,410.42 19,390.94 3,315.83 150.00
(--) 1,993.20
3,128.06 13,327.67
106.080.53 6,103.13 5,917.43 5,108.94
20,877.55 18,732.90 15,615.80
253.20 11,627.69
5,000.00 4,203.56 10,784.72
$ 166,542.70 $ 210,305.45
13,735.10
27,253.52
12,374.11
$ 207,531.32 $ 222,679.56
EXECUTIVE DEPARTMENT CURRENT BALANCE SHEET
JUNE 30, 1948 ASSETS AVAILABLE CASH
LIABILITIES, RESERVES, SURPLUS
LIABILITIES ' Accounts Payable
SURPLUS For future operations subject to Budget approval-
203
._$ 12,374.11
2,696.76 9,677.35 $ 12,374.11
204
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, 1948 with a cash surplus of $9,677.35 available for operations, subject to budget approvals, after providing the necessary reserve of $2,696.76 to cover outstanding accounts payable.
REVENUE COLLECTIONS
In the year ended June 30, 1948, the Governor's Office collected $188.50 in fees, all of which was transferred to the State Treasury within the period under review.
AVAILABLE INCOME
To meet the operating cost of the office of the Governor in the year ended June 30, 1948, there was provided by State Appropriation and emergency fund transfers through budget allotments, as authorized by law, $195,426.04, of which $90,185.90 was for the operating cost of the Executive Department, $7,500.00 for allowance to Governor for certain Mansion expense, $95,871.32 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 $1,868.82 for rewards, election blanks, Governor's Conference dues and special committee expenses.
OPERATING COSTS
Expenditures for the operating costs of the various activities coming under the control of the Governor's office in the period under review amounted to $210,305.45, which exhausted the $195,426.04 income provided, and reduced cash balance of $27,253.52 held at the beginning of the fiscal year to $12,374.11 on June 30, 1948.
The first lien on this $12,374.11 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.
205
EXECUTIVE DEPARTMENT
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the Governor's office for I the past three years are compared in the statement following:
YEAR ENDED JUNE 30th
BY ACTIVITY
1948
1947
1946
Governor's Office Governor's Mansion Capitol Buildings and Grounds Executive Research _ Confederate Cemeteries Atlantic States Marine Pish. Comm Jekyll Island Committee State Fire Insurance Schedule Conservation Elections jkerty Statue (H/R No. 168) Other Activities
Totals
$ 93,776.92 $ 86,859.00 ? 55,781.67
. 12,036.04
13,262.74
10,661.89
80,578.84
51,500.05
55,153.48
9,769.25
2,091.00
1,695.14
1,784.40
379.50
182.70
34.25
186.21
146.93
11,487.69 (--) 2,934.03
6,042.44
10,056.52
3,082.29
1,188.65
5,100.00
1,605.44
3,440.79
$ 210,305.45 $ 166,542.70 $ 138,101.65
BY OBJECT
Personal Services Travel Expense Supplies Communication Heat, Light, Water Printing, Publicity Repairs Rents Insurance and Bonding Equipment Miscellaneous--Mansion Allowance(*).
Herty Memorial Death Claim Other Costs
106,080.53 5 93,447.56 $
6,103.13
2,929.48
5,917.43
8,710.12
5,108.94
5,725.82
20,877.55
18,410.42
18,732.90
19,390.94
15,615.80
3,315.83
253.20
150.00
11,627.69 ( --) 1,993.20
4,203.56
3,128.06
7,500.00
7,500.00
5,100.00
5,000.00
3,284.72
727.67
90,292.50 2,393.55 5,997.69 6,878.93
15,340.11 1,209.66 3,417.38 232.69 324.27 3,248.45 7,500.00
1,266.42
Totals
$ 210,305.45 $ 166,542.70 $ 138,101.65
Number of Employees on payrolls of
all Divisions of Governor's Office
June 30th
38
40
42
(*) Appropriation Act approved January 28, 1943, provides $625.00 monthly allowance 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.
^riflfl
HM
206
EXECUTIVE DEPARTMENT
Of the $43,762.75 increased expenditures the past year, $11,200.00 was repair of the Capitol Dome, $5,750.00 payment to Wallmaster for cleaning Capitol, $9,769.25 Executive Research Department, $13,620.89 increased in State Fire Insurance Schedule expense and $3,422.61 net increase in other activities of the Executive Department.
GENERAL
Included in expenditures for the year ended June 30, 1948, is the net cost of $674.20 for purchase of Governor's Automobile, as follows:
1948 Buick Roadmaster Automobile
White-wall tires
.'.
$ 2,656.00 162.75 $ 2,818.75
Less: Refund of Tax Trade-in allowance for 1947 Buick Roadmaster _ Refund by Acting Governor Thompson for damage caused by wreck
129.55 1,600.00
415.00
2,144.55
Net Cost to State
$ 674.20
Claim of $5,000.00 was paid by the Executive Department in the period under review to the widow of Joe Hall who was killed in an accident involving an employee of the State Highway Department.
The Claims Committee, for auditing and approving claims against the Highway Department, authorized by Legislative Act approved February 26, 1941 and composed of the Chairman of the State Highway Department, the Governor and the State Auditor, failed to agree on payment of the above claim for $5,000.00 and the same was submitted to the Finance Commission or Budget Appeals Board, created by 1943 Act of the General Assembly. The Finance Commission, by majority vote, authorized payment of the claim for $5,000.00, and such action takes precedence, under the law, over any action of the Claims Committee.
The Executive Secretary of the Executive Department is bonded in the amount of $10,000.00 and the bookkeeper for $5,000.00
Books and records of the Governor's 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 Governor and the staff of the Executive Department for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
_
207 HERTY FOUNDATION
208
HERTY FOUNDATION
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained
Donations
$
Earnings, Services of Development
Transfers Other Spending Units
Total income receipts
$
4,200.00 15,423.86 10,000.00
29,623.86 $
4,800.00 8,272.85 10,000.00
23,072.85
CASH BALANCES, JULY 1st
Budget Funds
.
Total
8,678.76
11,706.89
..$ 38,302.62 $ 34,779.74
PAYMENTS
EXPENSE
Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water_ Publications Repairs Rents Insurance Equipment Miscellaneous
Total expense payments
CASH BALANCES, JUNE 30th
Budget Funds
.
Total
14,096.90 228.49
3,717.01 270.96
4,263.70 34.00
314.18 3,000.00
600.00
70.49
10,675.24 357.00
3,729.40 246.94
2,195.57 130.00 754.56
3,600.00 105.00 116.45 51.61
$ 26,595.73 $ 21,961.77
11,706.89
12,817.97
$ 38,302.62 $ 34,779.74
HERTY FOUNDATION
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS Cash and in Bank
RESERVE AND SURPLUS
RESERVES For U. S. Tax
SURPLUS
io1
For Operations
I IP
a
at
.}.;!
u
Pl
Uii
209
$ 12,988.37 170.40
12,817.97 $ 12,988.37
Ml
210
HERTY FOUNDATION
SUMMARY
FINANCIAL CONDITION The Herty Foundation ended the fiscal year on June 30, 1948, with
a cash surplus of $12,817.97, available for operations, subject to budget approvals, after providing reserve of $170.40 for U. S. Taxes to be remitted to the Federal Government, and reported no outstanding accounts payable.
AVAILABLE INCOME The Foundation received $10,000.00 for its support from the Depart-
ment of Forestry in the year ended June 30, 1948, and this was supplemented by $8,272.85 earnings for research, and $4,800.00 in donations, making total income available for the period $23,072.85.
OPERATING COSTS From the $23,072.85 available income, $21,961.77 was expended for
the operating cost of the Foundation in the period under review, and $1,111.08 remained on hand, increasing the $11,706.89 cash balance held at the beginning of the year to $12,817.97 on June 30, 1948, and this amount will be available for expenditure in the next fiscal period, subject to budget approvals.
COMPARISON OF OPERATING COSTS Expenditures for the operations of the Foundation for the past
three years are compared in the statement following:
211
HERTY FOUNDATION
YEAR ENDED JUNE 30th
Personal Services ' Travel Expense
Supplies and Materials Communication Services Heat, Light, Power, Watei\ Printing, Publicity Repairs Rents Insurance and Bonding Equipment Miscellaneous
Totals
Number of Employees June 30_
1948 '
1947
1946
.0,675.24 $ 357.00
3,729.40 246.94
2,195.57 130.00 754.56
3,600.00 105.00 116.45 51.61
14,096.90 $ 228.49
3,717.01 270.96
4,263.70 34.00
314.18 3,000.00
600.00
70.49
12,617.38 233.72
3,337.94 303.65
4,327.16 137.50 155.56
3,000.00 122.97 527.00 44.60
$ 21,961.77
26,595.73 $ 24,807.48
GENERAL
The Herty Foundation does experimental work to devise methods of improving products manufactured from wood pulp and to 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 employees of the Foundation were bonded.
Travel expenses have no vouchers to support, and are for even amounts, which indicates payments are not for actual expenses incurred but are allowances. Law provides for reimbursement of actual bvfi travel expenses only.
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, except as noted above.
Appreciation is expressed to the officials and staff of the Foundation for the cooperation and assistance given the State Auditor's office i during this examination and throughout the year.
213
DEPARTMENT OF HIGHWAYS
warn
214
STATE HIGHWAY DEPARTMENT
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments
Revenues Retained: Grants from U. S. Government Miscellaneous Sales, Rents
-
$ 6,850,000.00 $ 6,850,000.00
19,902,241.81 25,422,626.77
6,467,892.90 60,771.99
7,003,287.42 20,104.21
Total Income Receipts
$ 33,280,906.70 $ 39,296,018.40
NON-INCOME Private Trust Account
1,551,500.00 1,395,901.10
CASH BALANCES, JULY 1st
Budget Funds Sinking Fund Private Trust Accounts
Total
23,708,447.32 100.00
163,200.00
25,487,770.94 100.00
209,800.00
$ 58,704,154.02 $ 66,389,590.44
215
STATE HIGHWAY DEPARTMENT
PAYMENTS
1947
1948
EXPENSE
Personal Services .. Travel Supplies, Materials Communication Heat, Light, Power, Water.. Publications Repairs Rents Insurance Indemnities Grants to Counties for Roads Miscellaneous
Total Expense Payments
:...-$ 3,236,890.10
3,827,393.43
174,723.17
185,734.91
841,312.31
1,117,645.01
36,063.38
40,642.91
19,270.31
18,837.99
21,440.02
13,002.99
2,531,849.38
1,816,336.24
48,636.34
53,226.10
.
14,710.16
2,348.73
98,564.99
62,349.97
4,817,013.03
4,817,013.03
(--) 265,007.56 (--) 307,394.65
$ 11,575,465.63 $ 11,647,136.66
OUTLAYS
Personal Services
Travel ....
Supplies, Materials
Communication
1
Heat, Light, Power, Water..
Publications
Repairs
Rents
Insurance
Miscellaneous
Contractors
Equipment
Total Outlay Payments
1,247,472.79 268,374.96 56,016.83 3,841.25 117.68 108.62 13,262.01 2,380.78
276,235.51 17,546,107.75 . 512,199.27
1,437,529.81 304,206.08 62,654.29 4,530.34 18.62 123.45 9,696.21 3,164.78 2.00 614,732.53
17,739,034.97 1,211,838.06
$ 19,926,117.45 $ 21,387,531.14
NON-COST Private Trust Accounts..
CASH BALANCES, JUNE 30th Budget Funds Sinking Fund Private Trust Accounts Total..
..$ 1,504,900.00 $ 1,292,051.10
25,487,770.94 100.00
209,800.00
31,749,121.54 100.00
313,650.00
..$ 58,704,154.02 $ 66,389,590.44
^M|
216
STATE HIGHWAY DEPARTMENT
BALANCE SHEET JUNE 30, 1948
ASSETS
BUDGET FUND
Cash in Banks
Cash in State Treasury For Suspended Contracts
$ 190,606.09
For Matching Federal Funds, Program prior
to 7-1-45, program 1945-46, program 1946-
47 and program 1947-48 Over-allotted to be adjusted
13,920,299.16 9,000.00
U. S. Govt. Earned Vouchers in Transit-
Total Current Assets
$ 17,629,216.29
14,119,905.25 1,400,062.10
$ 33,149,183.64
Other Assets: Accounts Receivable Advances Inventory, Materials and Supplies.... Undistributed Charges and Credits. Undistributed Charges, Sign Shop ...
Reserve for Deferred Assets
SINKING FUND In Bank
PRIVATE TRUST FUND In Bank, Contractors' Deposits.
13,782.74 3,645.00
241,972.25 31,987.33 53,352.40
344,739.72 -(-- ) 344,739.72
100.00
$ 313,650.00
CAPITAL INVESTMENTS Assets (summarized in comments) --
FEDERAL FUNDS AUTHORIZED ESTIMATED REVENUE
Federal Aid Regular, Pre-war Federal Aid Regular, Post-war Federal Strategic Network, Pre-war Federal National Forestry, Postwar.. Federal Secondary Pre-war Federal Secondary, Post-war Federal Grade Crossings, Pre-war ... Federal National Recovery, Pre-war Federal Works Program, Pre-war Federal Urban Highways Post-war .
$332,916,766.06
384,126.29 5,899,118.55
10,429.42 42,350.95 102,617.63 5,151,373.22 503,431.18
4,720.91 809,827.54 4,381,222.76
$ 17,289,218.45
217
STATE HIGHWAY DEPARTMENT
BALANCE SHEET JUNE 30, 1948
LIABILITIES, COMMITMENTS, RESERVES
BUDGET FUND
CONSTRUCTION--TO COMPLETE (Scheduled)
Active Contracts--Allot. Bals. Unexpended
100% State Fund Contracts
$
100% State Post-Road Contracts
1,359,590.07
State & Federal Fund
Contracts
$20,167,426.37
*Less: Federal Cash
Participation
(--) 11,987,732.50
Less: Other
Participation
(--) 1,220.00
8,178,473.87 $ 12,045,844.59
Suspended Contracts
100% State Fund Contracts
Commitments Unrecorded as Allotments:
100% State Fund Contracts
100% State Post Road Contracts
State & Fed. Fund Contracts,
Estimated
$6,699,519.08
Less: Fed. Cash Part
Estimated
(--) 3,404,818.00
788,145.36 637,886.67
3,294,701.08
48,510.44 4,720,733.11
ALLOTMENTS UNEXPENDED FOR
Special Maintenance Under ContractSpecial Maintenance Surveys *Less: Fed. Cash Participation,.
_$ 135,692.06 307,943.44 708,702.54
.'(--) 708,702.54
443,635.50
APPROPRIATIONS UNALLOTTED FOR
Matching Fed. Aid Programs ConstructionConstruction Surveys Maintenance _ Administration Equipment
209,371.78 50,611.00
113,722.83 95,853.16 15,161.36 198,766.77
683,486.90
*Estimated Cash Participation Receivable to complete. Deducted from outstanding allotments in order to show net State funds liability.
H
218
STATE HIGHWAY DEPARTMENT BALANCE SHEET JUNE 30, 1948
RESERVES
Emergency $44,949.73; Machinery Replacement $30,616.99
Post-war Construction _.., For Matching Federal Aid Programs
Pre-war (to 7-1-45) Post-war (from 7-1-45) Over-allotted--to be lapsed __
$ 75,566.72 142,095.65
566,006.85 13,354,292.31
9,000.00 $ 14,146,961.53
PURCHASE ORDERS, Allotments Encumbered
1,060,048.22
ACCOUNTS PAYABLE, Encumbrances un-
liquidated
'.
--
(--) 36.65 $ 33,149,183.64
SINKING FUND For Unpresented Highway Refunding Certificates
PRIVATE TRUST Contractors' Deposit Fund
$
100-00
-$ 313,650.00
INVESTED FUNDS--Contra
$332,916,766-06
FEDERAL FUNDS, AUTHORIZED, UNALLOTTED
$ 17,289,218.45
219
STATE HIGHWAY DEPARTMENT
SUMMARY
FINANCIAL CONDITION
The State Highway Department ended the fiscal year on June 30,
1948, in excellent financial condition, with cash and currently realiza-
ble assets of $33,149,183.64, all State funds, with which to liquidate
every known obligation of the Department and provide for appro-
priations and reserve including State matching funds for all ac-
crued and existing Federal programs, as follows:
To complete construction, active contracts
$ 12,045,844.59
To complete construction, suspended contracts
48,510.44
Construction, unrecorded commitments
4,720,733.11
Special Maintenance under contract
135,692.06
Special Maintenance
307,943.44
Appropriations unallotted for Federal aid construction, other
construction and surveys, administration and equipment
683,486.90
Purchase orders and unliquidated encumbrances
.
1,060,011.57
Reserves for: Replacement machinery Emergency Post-war construction Matching Federal Aid Program prior to 7-1-45 1945-46 Federal Program 1946-47 Federal Program 1947-48 Federal Program
Funds over-allotted and to be adjusted-
30,616.99 44,949.73 142,095.65 566,006.85 . 1,363,812.00 . 3,734,623.31 8,255,857.00
9,000.00
Total-
.$ 33,149,183.64
On June 30, 1948, the Department also had a Sinking Fund of $100.00 for paying an unpresented 1940 Highway County Refunding Certificate of Indebtedness, and held $313,650.00 Contractors' Deposit
Fund, a private trust fund.
Capital investments of the Highway Department on June 30, 1948,
were:
Lands, Buildings and Equipment
$ 2,730,560.72
Roads and Bridges-- Construction Cost to Date on Completed Construction
293,329,151.17
Construction Cost to Date on Construction in Progress
36,857,054.17
Total.
-$332,916,766.06
The investment in roads and bridges represents the amount which has been expended for construction since the beginning of the Department and under construction on this date, without provision for de-
preciation.
220
STATE HIGHWAY DEPARTMENT
AVAILABLE INCOME
Income of the Department for the year ended June 30, 1948, was $39,296,018.40, compared with that for the two previous fiscal years, as follows:
YEAR ENDED JUNE 30th
1948
1947
1946
State: Administration Maintenance Construction Grants-in-aid to Counties
Federal Government __ Participation, Other Sales and Miscellaneous
Totals J
$ 841,398.50 6,715,780.39 19,898,434.85 4,817,013.03 7,003,287.42
20,104.21
$ 39,296,018.40
808,773.91 4,981,728.89 16,144,725.98 4,817,013.03 6,468,097.76
37,138.20 60,567.13
$ 33,318,044.90
693,654.74 5,776,066.66 20,163,677.64 4,817,013.03 2,452,470.77
29,310.40 32,085.97
$ 33,964,279.21
State funds for construction of $19,898,434.85 shown above included $11,574,557.00 in accordance with Resolution of 1946 General Assembly for matching the Federal authorizations for regular, secondary and urban highway construction.
OPERATING COST AND OUTLAY
From the $39,296,018.40 available income for the year $11,647,136.66 was expended for administration, maintenance and grants-inaid to Counties, and $21,387,531.14 for surveys, construction and equipment (outlay), a total of $33,034,667.80, and $6,261,350.60 was added to cash reserves, making total cash reserves $31,749,121.54 on June 30, 1948.
The $31,749,121.54 remaining cash reserves, together with $1,400,062.10 U. S. Vouchers for reimbursement in transit, making a total of $33,149,183.64, represent the cash and currently realizable assets of the Department on June 30, 1948, and which is available to liquidate all obligations and provide for appropriations and reserves as reflected in the first paragraph of this summary on page 219.
The expenditures of $33,034,667.80 in the year just closed are compared with those of the previous years in the statement following:
221
STATE HIGHWAY DEPARTMENT
YEAR ENDED JUNE 30th
BY ACTIVITY
1948
1947
1946
Administration Maintenance Surveys Construction Equipment Hwy. Refunding Certificates State Aid to Counties for
roads
$ 993,773.81 5,836,349.82 998,187.21
19,159,871.88 1,229,472.05
4,817,013.03
973,620.66 5,784,831.94
668,273.61 18,782,782.77
512,199.27
4,817,013.03
721,625.51 7,079,643.30
645,285.44 6,050,118.87
514,795.59 1,500.00
4,817,013.03
Totals
$ 33,034,667.80 $ 31,538,721.28 $ 19,829,981.74
BY OBJECT
Expense:
Personal Services
$ 3,827,393.43 $ 3,236,890.10 $ 2,581,489.72
Travel Expense
185,734.91
174,723.17
181,941.15
Supplies and Materials
1,117,645.01
841,312.31
541,248.85
Repairs
960,111.86
749,270.80
682,193.43
Payments to Contractors
856,224.38
1,782,578.58
3,647,649.16
Indemnities
62,349.97
98,564.99
33,975.35
Grants to Counties for roads.. 4,817,013.03
4,817,013.03
4,817,013.03
Other
(--) 179,335.93 (--) 124,887.35
132,771.15
Total Expense Payments..? 11,647,136.66 $ 11,575,465.63 $ 12,618,281.84
Outlay:
Personal Services Travel Expense Supplies and Materials Repairs Payments to Contractors Equipment Other
$ 1,437,529.81 304,206.08 62,654.29 9,696.21
17,739,034.97 1,211,838.06 622,571.72
Total Outlay Payments..-.? 21,387,531.14
1,247,472.79 268,374.96 56,016.83 13,262.01
17,546,107.75 512,199.27 319,822.04
681,122.53 163,816.50 243,894.58
28,742.66 5,569,137.82
514,795.59 8,690.22
19,963,255.65 $ 7,210,199.90
Debt:
Hwy. Refundingv Certificates.--
Totals
$ 33,034,667.80
Number of Employees on pay-
roll June 30th
,....
1,859
1,500.00 31,538,721.28 $ 19,829,981.74
1,549
1,572
222
STATE HIGHWAY DEPARTMENT
ADVANCES
Advances reported in previous audits outstanding include $720.00 to three Commissioners of the Highway Department consisting of $240.00 each, made December 10, 1946, as follows:
J. J. Bonham Penn Selman (now deceased) Steve C. Tate--
$240.00 240.00 240.00
These advances were made for the purpose of defraying expenses of the three Commissioners attending meeting of the Association of State Highway Officials at Los Angeles, California, December 17-20, 1946, and were approved by the Director of the Highway. Upon their return the three Commissioners were to submit expense accounts for reimbursements and take up the advances, which 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.
The advances remain outstanding as of June 30, 1948, subject to be reduced in amount by expense accounts when submitted.
Copies of correspondence regarding the advances were published in full in audit reported for the year ended June 30, 1947.
GENERAL
The present organization of the Highway Department derives from 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 State-at-large, 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 Treaurer 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 $100,000.00 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.
223
STATE HIGHWAY DEPARTMENT
The Highway Department's system of accounting is adequate for recording, classifying, controlling and reporting purposes, and the staff of the accounting department, the Treasurer and Chief Accounting Office are generally accurate and well versed in their duties.
All receipts disclosed by the examination were properly accounted for and expenditures were within the limits of budget approval and supported by approved vouchers.
Appreciation is expressed to former Director J. C. Beasley and Director W. R. Neal, and to Treasurer Tom Wisdom and other officials and staff of the Highway Department for the cooperation and assistance given the State Auditor's 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 report.
224
STATE HIGHWAY DEPARTMENT
BALANCES ON DEPOSIT JUNE 30, 1948
DEPOSITORY BANKS
DEPOSITORY BOND (In
BALANCE Thousands)
AlbanyAmericus.
.Citizens & Southern Bank.First State Bank Bank of Commerce .Citizens Bank of
Atlanta
Bank of Citizens i Southern Nat. _
(Mitchell Street)
East Atlanta Bank ..First National Bank P/R ...
Regular Transfer Special J. ...Fulton National Bank, Reg. Project Decatur " Peachtree Road Candler
.Trust Co. of Georgia Highway Planning
Augusta.- -- Ga. R. R. Bank & Trust
Ball Ground Barnesville Brunswick
" Buena Vista
Citizens Bank First National American National National Bank of Loan and Savings Bank
Buford
Commercial Bank
Cairo Canton
Citizens Bank Etowah Bank
Carrollton
Peoples Bank .West Ga. National Bank
Cartersville Chipley Claxton
First National Farmers & Merchants .... Tippens Banking Co., Inc.
Columbus
First National
Cornelia
Cornelia Bank
Dalton Dawson Doerun
Bank of . Bank of Terrell
Toney Bros. Bank
25,000.00 25,000.00 25,000.00 25,000.00 25,000.00 293,760.29 150,000.00 200,000.00 82,502.29 43,120.47 5,081,851.15
119.71 5,319,532.67
57,592.00 151,565.75 300,000.00 203,726.84 682,939.80
12,505.32 200,000.00
70,000.00 25,000.00 75,000.00 100,000.00 50,000.00 50,000.00 50,000.00 50,000.00 10,000.00 50,000.00 50,000.00 350,000.00 20,000.00 50,000.00 50,000.00 100,000.00 25,000.00 15,000.00
50 25 25 25 45 1,500
*
200 7,700
7,578 V2 *
750 *
250 70 50 100 100 50 50 50 50 10 50 50 350 55 50 50 100 25 15
225
STATE HIGHWAY DEPARTMENT
BALANCES ON DEPOSIT JUNE 30, 1948
DEPOSITORY BANKS
Douglas Douglasville Dublin Dudley Dulirth East Point Eatonton Ellijay Gainesville Glennville
" Griffin Hawkinsville Jasper LaGrange Lincolnton Madison McDonough Metter Milledgeville Moultrie Nashville Newnan Ocilla Quitman Ringgold Rome
Savannah "
Sparta Swainsboro Sylvester Thomson Wadley Waycross Waynesboro
Coffee County Bank _. Commercial Bank Farmers & Merchants Bank of Bank of First National Farmers & Merchants Bank of Citizens Bank Citizens Bank Bank of Commercial Bank & Trust Planters Bank i Jasper Banking Co. Citizens & Southern BankFarmers State Bank Bank of First National Metter Banking Co. Milledgeville Banking Co. Moultrie National Citizens Bank Manufacturers National .. First State Bank Citizens National Bank of National City Bank Rome Bank & Trust Citizens Bank & Trust Citizens & Southern National Savannah Bank & Trust Bank of Hancock Co. Central Bank Bank of Worth Co First National Bank of First National Bank of
DEPOSITORY BOND (In
BALANCE Thousands)
50,000.00 $ 50,000.00 25,000.00 25,000.00 100,000.00 50,000.00 100,000.00 50,000.00 85,000.00 450,000.00 25,000.00 50,000.00 50,000.00 150,000.00 100,000.00 25,000.00 50,000.00 50,000.00 25,000.00 50,000.00 25,000.00 25,000.00 75,000.00 25,000.00 25,000.00 25,000.00 400,000.00 25,000.00 100,000.00 250,000.00 350,000.00 25,000.00 25,000.00 10,000.00 100,000.00 40,000.00 200,000.00 50,000.00
50 50 25 25 100 50 100 50 100 450 25 50 50 150 150 25 50 50 25 50 25 25 75 25 25 25 400 25 108
*
500 25 25 10 101 40 200 50
(*) Depository coverage is in one bond for all accounts in the named bank or branches.
226 STATE HIGHWAY DEPARTMENT
DEPOSITORY BANKS
Waynesboro West Point Woodstock Zebulon
First National First National Bank of Bank of
Total Budget Funds
SINKING FUND
Atlanta
Fulton Nat. Ref. Cert.
CONTRACTORS DEPOSIT FUND
Atlanta
First National Bank
DEPOSITORY BOND (In
BALANCE Thousands)
50,000.00 $ 100,000.00 25,000.00 25,000.00
.$ 17,629,216.29
50 y2 100
50 25
100.00
..$ 313,650.00
227
STATE HIGHWAY DEPARTMENT
SUMMARY OF COST OF CONSTRUCTION PROJECTS BY YEARS
CLOSED PROJECTS
CLOSED PROJECTS, Cont'd.
1919.
1920..
1921.
1922.
1923.
8
1924..
1925..
1926..
1927.. ....
1928
1929
1930
1931
1932
1933
$ 42,627.11 1,822,439.85
12,442,834.65 2,866,209.49 3,099,605.08 3,640,851.74 4,075,019.16 716,754.50 8,452,187.91 5,841,301.75
10,942,437.47 10,682,039.97 20,310,302.63 24,200,441.47 11,847,988.80
1934 1935 1936 1937 to 6-30-1937 Yr. to 6-30-1938 1939 1940 1941 1942 1943 1944 1945 1946 1947 1948
Total
$ 6,698,259.25 8,523,407.64 10,879,289.64 4,264,272.91
15,121,122.85 16,274,676.75 11,419,129.47
9,884,050.64 11,730,921.31 18,175,122.95 21,428,656.54 10,409,251.24 11,106,406.85 10,530,736.41
5,900,805.14
$293,329,151.17
228
STATE HIGHWAY DEPARTMENT
SUMMARY OF COMPLETED CONSTRUCTION PROJECTS RY COUNTIES FROM BEGINNING OF DEPARTMENT TO JUNE 30, 1948
County
Appling _
Atkinson
Bacon ...
Baker
Baldwin _
Banks _
Barrow -
Bartow
Ben Hill
1
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 ..
State Funds
$ 804,342.19 813,933.48 765,988.71 495,924.87
1,105,349.18 607,696.19 670,814.84
1,937,264.12 554,544.78 1,019,309.61 691,318.91 476,455.09 1,711,927.21 1,593,989.72 1,585,101.54 1,237,445.73 1,415,932.74 631,114.92 887,268.30 1,664,641.81 492,428.44 1,047,802.34 460,894.73 1,330,359.13
1,491,968.84 733,059.59
1,058,573.84 932,212.67
728,283.03 446,940.91
1,086,011.46 1,559,579.93
2,003,690.50 1,578,293.41
997,887.93 673,461.70 739,970.47 1,768,555.23 1,081,200.90 797,640.16 1,694,024.37 1,673,907.92
Federal Funds
610,940.91 392,761.26 438,652.40 124,432.27 486,935.80 207,266.99 471,815.39 632,473.57 156,787.94 350,336.00 3,160,839.44 206,843.56 383,255.69 919,866.33 622,809.25 1,076,242.10 482,518.17 213,619.11 254,672.15 429,256.17
72,906.34 1,236,812.55
88,379.26 305,455.97 2,408,893.79 1,533,637.22 216,768.32 537,861.68 635,519.85 311,219.42 886,202.27 232,858.04 2,434,574.08 270,540.92 983,532.92 406,603.19 320,604.76 745,170.92 - 258,995.13 310,647.02 593,456.50
86,382.42
229
STATE HIGHWAY DEPARTMENT
SUMMARY OF COMPLETED CONSTRUCTION PROJECTS BY COUNTIES FROM BEGINNING OF DEPARTMENT TO JUNE 30, 1948
W P A (Non-Cash)
Counties
Others
Total Expenditures
f 54,123.37 58,466.33 42,908.37 34,741.17 81,075.72 96,406.05
154,363.91 211,564.84
58,757.53 64,832.27 895,452.01 89,879.45 85,349.69 66,611.80 24,261.32 113,063.40 162,282.47 109,146.38 94,493.65 33,108.94 43,364.07 107,722.68 61,667.91 101,491.09 479,794.84
112,612.28 106,663.66
94,100.20 68,972.74 220,834.06 30,874.66 196,057.61 65,883.35 163,411.81 34,136.10 35,498.29 89,080.73 70,674.87 62,046.35 26,072.82 67,045.87
278,991.39 24,894.58 41,768.12 27,163.75
140,625.50 101,338.39 109,046.74 176,890.42
90,911.64 37,098.12 1,029,906.57 67,525.83 37,834.49 377,005.95 120,425.67 157,692.02 313,362.27 110,603.26 85,090.07 386,758.12" 54,320.90 536,188.07 41,571.58 150,857.92 1,287,096.48
7,960.67 172,023.41 291,496.69 470,331.78
70,016.46 76,926.98 73,521.17 331,172.42 101,064.08 210,541.34 84,004.08 223,367.27 548,377.25 60,610.41 128,844.51 84,062.37 70,232.36
10,195.24 3,135.76 1,015.74
14,881.03 575.12
18,017.71
11,362.49
9,546.12 2,544.50
16,291.07 17,504.06
2,854.52 25,000.00
47,284.59 9,719.22 4,070.00
12,580.53 2,470.95
$ 1,758,593.10 1,290,055.65 1,292,453.36 683,277.80 1,828,867.23 1,012,707.62 1,406,616.00 2,976,210.66 861,001.89 1,471,576.00 5,788,879.42 840,703.93 2,218,367.08 2,967,019.92 2,355,142.28 2,584,443.25 2,374,095.65 1,064,483.67 1,321,524.17 2,513,765.04 663,019.75 2,944,816.71 670,017.54 1,888,164.11 5,667,753.95 2,274,657.48 1,559,977.85 1,871,089.22 1,953,234.86 897,149.53 2,269,974.77 1,896,833.80 5,012,779.20 2,025,500.98 2,359,444.00 1,198,205.07 1,319,440.79 3,163,764.66 1,471,481.31 1,301,648.99 2,397,616.06 1,897,568.57
230
STATE HIGHWAY DEPARTMENT
SUMMARY OF COMPLETED CONSTRUCTION PROJECTS RY COUNTIES FROM BEGINNING OF DEPARTMENT TO JUNE 30, 1948
County
Decatur _ DeKalb ...... Dodge Dooly Dougherty Douglas __ Early Echols Effingham Elbert Emanuel _ Evans Fannin Fayette ._. Floyd Forsyth .... Franklin _ Fulton ...... Gilmer Glascock . Glynn Gordon Grady Greene Gwinnett ... Habersham Hall Hancock Haralson .... Harris Hart Heard Henry Houston Irwin Jackson Jasper Jeff Davis . Jefferson ... Jenkins Johnson Jones
State Funds
Federal Funds
$ 1,447,389.13
593,764.00
1,124,740.81
1,438,628.01
1,311,931.11
294,236.20
602,394.32
423,444.90
697,707.96
462,422.10
341,349.41
460,717.46
1,038,975.53
340,481.68
:
425,149.48
188,354.24
1,040,690.24
532,898.02
852,184.33
595,879.55
1,72 7,865.97
1,456,356.25
579,172.58
343,893.10
991,460.42
185,697.68
281,847.62
119,549.00
1,409,610.62
754,647.30
332,103.73
141,127.43
677,763.23
343,906.29
1,107,446.68
2,606,094.10
1,190,886.22
414,201.93
225,286.75
56,129.13
1,926,108.48
1,320,458.60
972,387.04
462,780.23
1,330,272.81
653,362.56
717,728.22
564,644.16
1,298,748.87
1,432,787.65
791,084.51
900,785.19
1,364,235.16
1,067,709.52
1,084,012.78
388,911.84
607,893.69
1,003,409.50
1,283,189.60
472,357.43
434,119.31
468,465.70
975,952.57
262,343.79
682,998.51
296,369.50
1,067,308.31
1,155,281.03
786,583.51
162,814.43
1,619,383.24
532,309.14
1,396,188.04
263,441.82
405,695.80
203,060.55
1,405,261.09
598,243.50
616,832.46
347,723.43
869,784.51
307,028.36
1,194,160.13
579,443.99
231
STATE HIGHWAY DEPARTMENT
'
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HI KM L535
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SUMMARY OF COMPLETED CONSTRUCTION PROJECTS BY COUNTIES FROM BEGINNING OF DEPARTMENT TO JUNE 30, 1948
W P A (Non-Cash)
Counties
Others
Total Expenditures
$ 80,031.45 16,465,26
107,732.36 74,212.73 59,505.97 84,194.40
107,943.96
74,191.24 77,655.08 185,680.97 38,227.98 196,882.44 30,735.52 138,038.51 103,197.02 113,230.95 576,953.90 134,376.02 13,801.20 201,675.32 23,075.38
139,653.95 132,648.60 309,591.55
14,254.46 82,085.51 52,188.58 101,458.34 18,517.44 56,845.08 52,490.00 25,611.55 48,152.80 50,596.87 81,424.82 106,706.70 62,437.56 128,464.53
$ 404,451.20 265,424.84 69,867.26 198,145.75 525,430.68 63,736.76 213,628.87
81,581.73 216,481.53 541,953.09
65,272.11 252,023.08
53,858.36 461,278.62 116,559.12 129,536.55 413,259.99
67,369.57 8,276.30
596,070.17 95,054.54
113,948.96 61,662.97
296,023.52 434,993.05 518,517.62
86,590.02 178,558.51 142,363.58 169.983.93
49,327.91 240,911.10 330,612.52
92,598.15 125,927.58 120,304.94 113,720.13 371,776.43 106,033.30
51,111.02 42,877.44
$ 12,278.30 5,815.54 3,242.48
5,675.12 3,067.45 3,592.42 11,024.17
6,124.07 10,484.54 10,461.44
8,574.12 5,110.81 12,203.79 18,602.28 2,389.43 3,055.20 4,564.94
18,967.48 10,179.04 11,035.34 10,512.11
4,928.97
$ 2,537,914.08 2,851,074.46 1,787,009.41 1,298,197.70 1,745,066.71 949,998.03 1,701,030.04 613,503.72 1,735,036.35 1,745,267.94 3,915,448.70 1,026,565.77 1,637,087.79 485,990.50 2,763,575.05 692,987.30 1,264,437.02 4,703,754.67 1,812,957.81 303,493.38 4,054,797.11 1,563,758.63 2,106,158.45 1,344,035.35 3,172,324.80 2,271,715.14 3,278,656.13 1,576,158.53 1,875,002.41 1,954,664.13 1,174,027.28 1,306,141.71 1,277,124.19 2,624,659.34 1,077,786.68 2,336,808.10 1,841,043.78 803,901.30 2,481,987.72 1,137,955.72 1,356,388.42 1,816,481.56
'
232
STATE HIGHWAY DEPARTMENT
SUMMARY OF COMPLETED CONSTRUCTION PROJECTS RY COUNTIES FROM REGINNING OF DEPARTMENT TO JUNE 30, 1948
County
Lamar __ Lanier _. Laurens _ Lee Liberty _ Lincoln _ Long _ Lowndes Lumpkin Macon Madison . Marion _ McDuffie Mclntosh Meriwether _ Miller Mitchell Monroe MontgomeryMorgan Murray Muscogee Newton Oconee Oglethorpe Paulding Peach Pickens Pierce Pike Polk .. Pulaski Putnam Quitman Rabun Randolph _ Richmond _ Rockdale Schley Screven Seminole Spalding --
State Funds
717,202.77 1,458,992.31 2,078,101.55
599,556.74 1,228,701.42
489,303.72 849,862.10 1,895,871.29 1,273,462.43 1,385,552.48 724,401.38 383,226.91 621,515.39 1,627,278.17 1,376,764.92 394,073.17 1,099,538.91 1,241,673.31 658,980.55 649,199.04 1,540,567.25 883,720.55 861,276.07 349,968.89 516,064.92 1,666,364.21 531,112.80 1,864,009.91 691,736.87 507,903.19 817,388.08 689,526.23 878,650.36 370,531.68 1,033,995.84 686,450.87 1,098,452.58 276,768.74 501,716.75 990,667.28 674,285.53 692,836.90
Federal Funds
322,937.65 459,117.54 1,148,358.45 189,299.81 466,911.90 198,066.73 163,400.97 968,902.89 498,720.17 545,150.96 689,729.75
74,114.06 566,105.23 1,512,679.77 740,357.02 276,755.57 832,830.70 422,112.99 366,780.17 438,166.45 291,902.48 1,972,232.95 344,344.04 332,822.96 394,950.29 614,987.94
89,200.68 146,635.41 508,054.51 240,388.48 904,020.44 457,521.68 354,892.55 130,143.46 827,967.83 512,479.08 1,222,554.58
91,729.19 330,476.03 701,686.88 141,677.69 357,950.66
233
STATE HIGHWAY DEPARTMENT
SUMMARY OF COMPLETED CONSTRUCTION PROJECTS BY COUNTIES FROM BEGINNING OF DEPARTMENT TO JUNE 30, 1948
tderal 1 0!
W P A (Non-Cash)
Counties
Others
Total Expenditures
3ti.fi: Bjia IUU 83U1
m m
':!. 111
m m m
KKS
m vx
.at
m
SIM
i'M MM
:'.?!
nun
. 9
; l l,j|
. V.),.-
u
a-i-d
:. v\.:v
1
$ 71,829.34 25,672.55 125,429.82 9,209.94 110,085.71 29,017.18 23,883.43 153,230.74 88,865.22 40,730.75 211,355.41 35,288.60 45,474.02 51,334.48 69,774.45 22,644.21 31,337.85 160,213.07 163,775.43
74,521.03 71,088.50 37,162.44 60,078.92 41,540.38 75,582.20 33,011.39 60,057.77 84,841.54 16,954.35 94,633.11 92,985.84 56,861.65 38,493.18 121,312.57 62,812.82 357,715.47
.
27,998.68 51,291.84 104,680.28
$ 42,702.72 7,413.34
361,082.69 83,690.72
163,474.03 40,580.65 129,146.31
591,734.52 146,772.47 203,031.74
47,963.53 60,363.37 68,217.66 182,665.04 504,086.08 44,214.66 446,195.39 233,721.94 166,949.30 259,212.39 130,819.42 846,056.18 105,722.49 49,512.42 66,238.70 40,608.70 49,175.99 129,181.38 240,953.17 16,905.30 239,405.11 261,689.88 107,757.35 21,211.73 417,354.03 146,404.05 1,136,757.86
2,091.95 67,331.30 47,611.36 69,977.86 420,688.88
$ 5,083.62
7,305.11 11,876.46
30,258.00 150.00
16,056.93 1,500.00 6,013.63
10,465.37
8,035.00 10,850.00
8,047.34
5,865.67 5,756.89
12,500.00
1,216.00 2,971.49 15,724.98
7,189.33
$ 1,159,756.10 1,951,195.74 3,712,972.51 889,062.32 1,981,049.52 756,968.28 1,166,292.81 3,639,997.44 2,007,970.29 2,190,522.86 1,673,450.07 554,492.94 1,301,312.30 3,379,971.09 2,701,447.84 737,687.61 2,409,902.85 2,057,721.31 1,356,485.45 1,354,612.88 2,048,660.18 3,781,145.52 1,348,505.04 792,383.19 1,018,794.29 2,403,408.72 702,500.86 2,205,641.36 1,525,586.09 782,151.32 2,067,946.74 1,501,723.63 1,398,161.91 561,596.05 2,403,601.76 1,408,146.82 3,831,205.47 370,589.88 899,524.08 1,767,964.20 937,232.92 1,583,346.05
234
STATE HIGHWAY DEPARTMENT
SUMMARY OF COMPLETED CONSTRUCTION PROJECTS RY COUNTIES FROM REGINNING OF DEPARTMENT TO JUNE 30, 1948
aunty
State Funds
Federal Funds
Talbot
Tattnall Taylor Telfair Terrell Thomas Tift
Upson
Walton Ware
Wayne Webster
White Whitfield Wilcox Wilkes Wilkinson Worth
$ 718,315.41 836,386.12
1,207,357.47 1,065,403.01
363,243.39 1,142,930.95 1,138,892.31 1,658,704.58
642,786.01 1,607,771.21
799,542.12 993,938.15 856,282.43 1,071,794.08 1,473,931.43 513,243.91 920,806.83 1,151,699.71 1,126,740.90 1,354,624.92 728,821.21 1,556,819.68 331,366.26 1,003,654.67 1,297,704.07 395,467.53 1,147,285.00 926,922.31 1,001,122.54 650,857.17 736,521.98 990,819.85 777,962.59
$156,349,970.08
$ 491,842.68 489,180.25 771,538.03 622,908.86 24,120.49 499,876.50 510,007.78 480,234.86 393,977.52
1,318,573.44 585,062.46 624,875.98 154,559.21 206,290.45 917,116.99 150,703.96 548,410.94 614,599.41 504,233.87 262,556.92 698,298.64 926,865.10 562,388.17 633,656.61 556,143.09 248,785.99 499,868.12 135,013.85 196,945.37 307,302.62 672,227.36 551,700.37 208,447.27
$89,912,939.11
235
STATE HIGHWAY DEPARTMENT
SUMMARY OF COMPLETED CONSTRUCTION PROJECTS BY COUNTIES FROM BEGINNING OF DEPARTMENT TO JUNE 30, 1948
W P A (Non-Cash)
Counties
Others
Total Expenditures
136,324.35
26,944.83 14,953.49 44,352.77 47,153.60 55,966.26 83,767.91 36,174.34 245,413.00
68,518.93 117,976.82 119,865.73 281,165.78
31,111.40 45,633.01 87,794.14 79,500.98 111,502.89 103,168.33 241,134.77
37,483.11 231,710.32
33,547.92 54,499.03 183,938.75 95,986.64 26,020.67 69,249.33 49,897.17 28,116.10
$14,491,479.19
$ 186,915.63 57,390.30
378,251.78 92,022.37 28,170.75 50,323.81 49,628.23 83,372.92
293,475.27 493,147.48 204,682.93 248,781.21
73,436.26 94,141.65 769,405.43 36,598.74 43,386.65 77,090.26 129,716.84 280,022.60 216,576.95 696,428.05 33,625.34 134,492.86 256,305.22 35,263.39 155,391.13 101,144.21 303,506.45 25,050.80 290,030.31 50,583.94 260,022.20
$31,901,679.52
$ 4,554.71 3,077.90
6,062.55 6,329.65
277.28 11,447.64
9,943.63 1,885.57
5,970.56 680.00
15,639.75
8,837.16 353.00
8,770.34
25,534.49 5,740.50 175.03
$ 673,083.27
$ 1,537,952.78 1,386,034.57 2,384,092.11 1,795,287.73 465,949.95 1,740,284.86 1,760,824.23 2,306,357.55 1,377,860.78 3,664,905.13 1,599,231.14 1,937,999.84 1,202,254.72 1,492,091.91 3,441,619.63 737,628.57 1,558,237.43 1,931,863.52 1,840,192.59 2,024,347.08 1,746,865.13 3,421,247.60 936,216.93 1,809,640.25 2,350,633.04 713,064.83 1,857,043.28 1,347,019.12 1,623,095.49 1,009,231.26 1,773,769.48 1,643,001.33 1,274,723.19
$293,329,151.17
236
STATE HIGHWAY DEPARTMENT SUMMARY OF OPEN CONSTRUCTION PROJECTS
JUNE 30, 1948
100% STATE FUND PROJECTS
SAP
651 C 651 C 661 696 B 699 B 779 795 797 806 B 806 B 833 B 835 856 C 857 A 857 B 862 895 C 900 907 B 919 A 949 950 C 952 A 963 B 964 B 991 D 998 1008 B 1011 B 1024 1024 1038 A 1038 B 1038 B 1043 A 1043 B 1043 B 1043 B 1043 B 1049 1049 1052 E 1071 B
Unit 3 4 1 Spur 4 3 1 Spur 1 Spur 4 3 3 Ext 3 1 Spur 4 3 2 5 3 3 3 9 2 3 5 2 8 3 Spur 2 6 3 5 6 4 1 2 3 5 6 7 8 1 2 4
11
Pike Pike Meriwether Murray Franklin Liberty Fannin Wilkes Murray Murray Chatham Heard Wilkes DeKalb Gwinnett Tattnall Pike Walker Wayne Chatham Lee Macon Webster Jefferson Hancock Floyd Fannin Clay Miller Tattnall Tattnall Mclntosh Long Long Towns White White White White Montgomery Montgomery Bartow Irwin
Allotment
Encumbrances
$ 88,500.78 i 109,167.64 37,978.49 5,370.37 35,851.47 20,344.50 3,532.73 80,408.70 4,628.51 9,376.75 5,500.00 2,970.82 135,945.41 11,292.66 10,668.65 54,792.99 15,541.96 91,942.07 25,692.04 24,385.90 2,090.00 40,101.14 1,561.62 26,317.50 32,658.41 3,000.00 6,688.00 57,870.27 45,825.72 49,445.76 12,639.00 180,438.53 46,370.60 64,641.50 64,764.40 63,549.84 8,498.05 7,719.11 20,602.35 28,597.53 28,758.67 4,848.91 2,873.75
237
STATE HIGHWAY DEPARTMENT
SUMMARY OF OPEN CONSTRUCTION PROJECTS JUNE 30, 1948
Expenditures
Superv'n
Direct
Total
Allotment Balance
to Complete
1
5,410.96 $
9,253.16
13.65
5,751.35 132.15 278.61 38.40 954.00
1,040.17 9.35
358.19 453.26
71.40 1,400.35
777.82 6,899.24 1,548.74
407.50 8.70
Suspended
2,890.73
1,669.45 758.96 921.87
2,542.36 1,431.19 5,493.75 1,718.38 1,936.57 3,585.23 1,710.42
325.15
1,112.92
82,944.43 $ 98,686.98 10,565.45
3,802.50 20,515.72 18,830.29
3,254.12 1,948.36 2,306,25 6,796.80
5,909.70 3,773.00
30,386.88 13,901.64 72,840.39 24,091.10 14,964.08
1,395.00
1,199.79 21,805.38
2,659.10
47,966.74 5,897.79
26,517.15 8,954.55
41,766.40 35,283.92 38,000.70 52,368.33 49,152.19
5,966.53 7,393.96
15,502.97 6,675.22 3,942.25 2,042.55
88,355.39 $ 197,940.14
10,579.10 3,802.50 26,267.07 18,962.44 3,532.73 1,986.76 3,260.25 7,836.97
9.35
6,267.89 4,226.26
71.40 31,787.23 14,679.46 79,739.63 25,639.84 15,371.58
1,403.70
1,199.79 24,696.11
2,659.10 1,669.45 48,725.70 6,819.66 29,059.51 10,385.74 47,260.15 37,002.30 39,937.27 55,953.56 50,862.61 5,966.53 7,719.11
16,615.89 6,675.22 3,942.25 2,042.55
145.39 1,227.50 27,399.39 1,567.87 9,584.40 1,382.06
0 78,421.94
1,368.26 1,539.78 5,490.65 2,970.82 129,677.52 7,066.40 10,597.25 23,005.76
862.50 12,202.44
52.20 9,014.32
686.30 40,101.14
361.83 1,621.39 32,658.41
340.90 5,018.55 9,144.57 39,006.06 20,386.25 2,253.26 133,178.38 9,368.30 24,704.23 8,810.84 12,687.23 2,531.52
0 20,602.35 11,981.64 22,083.45
906.66 831.20
Hugh McMath Con. Co. Hugh McMath Con. Co. Meriwether County Ledbetter-Johnson Franklin County A. B. Newton Gen. Con. Fannin County Ga.-Ala. Paving Co. Ledbetter-Johnson Ledbetter-Johnson Chatham County E. A. Hudsons Sons Ga.-Ala. Paving Co. DeKalb County Gwinnett Wright Contract. Co. Pike County W. C. Shepp'd Co., Inc. Clarence C. Jones Byck Electric Co. Wainer Constr. Co. Whitley Constr. Co. Ivey Constr. Co. Ocmulgee Constr. Co. Jas. T. Lakey Cons. Co. State Forces Fannin County Cecil H. Dunn Cons. Co. J. B. Gibson Constr. Co. C. A. McDaniel C. A. McDaniel M. J. Carroll Contr. Co. M. J. Carroll Contr. Co. M. J. Carroll Contr. Co. Ledbetter-Johnson Ledbetter-Johnson Ledbetter-Johnson Ledbetter-Johnson S. W. Woodall, Jr. Montgomery County Montgomery County John Moneghan Inc. Cecil H. Dunn Cons. Co.
238
STATE HIGHWAY DEPARTMENT SUMMARY OF OPEN CONSTRUCTION PROJECTS
JUNE 30, 1948
100% STATE FUND PROJECTS Continued
Allotment
Encumbrances
SAP
1073 A 1076 A 1091 A 1117 1118 1118 1139 1152 1160 1160 1117 1180 A 1503 A 1526 A 1526 A 1539 B 1543 1545 B 1546 A 1549 C 1553 B 1558 A 1558 B 1563 1563 A 1563 A 1577 B 1581 A 1581 A 1581 B 1584 B 1590 A 1590 B 1596 1596 1598 C 1607 A 1620 1621 1622 A 1622 B 1623 A 1623 A
Unit
6 3 2 3 3 3 Ext 1 1 1 2 1 1 3 Spur 5 8 3 4 2 4 3 5 2 2 6 3 5 4 2 3 3 3 5 4 Spur 2 3 4 3 3 Spur 4 3 3 5 6
Greene
$
Pulaski
Macon (Suspen'd)
Columbia
Hart
Hart
Seminole
Dougherty
Pickens
Pickens
Forsyth
Talbot
Talbot
Upson
Upson
Douglas
Brooks
Henry
Newton
Crisp
Morgan
Clarke
Madison
Mitchell
Mitchell
Mitchell
Bryan
Screven
Screven
Jenkins
Monroe
Bulloch
Bryan
Telfair
Telfair
Wilcox
Bartow
Johnson
Gwinnett
Greene
Oglethorpe
Wilkes
Wilkes
41,859.34 $ 12,167.00 26,894.72 40,625.05 96,810.70
2,032.76 129,029.46
21,519.68 17,055.31 31,804.68 10,834.61
6,548.85 9,483.76 14,133.04 31,141.09 41,156.50 3,551.24 54,385.19 24,358.95 3,573.98 51,149.03 4,266.10 118,674.97 94,022.39 66,236.14 37,038.07 28,574.70 18,795.61 17,036.33 21,890.49 6,963.71 27,214.00 37,900.00 25,415.56 19,655.24 48,284.38 57,858.24 6,897.11 50,136.51 10,367.98 50,654.80 1,283.58 36,799.78
239
STATE HIGHWAY DEPARTMENT
SUMMARY OF OPEN CONSTRUCTION PROJECTS JUNE 30, 1948
bi]j> 1
Expenditures
Superv'n
Direct
2,336.15 $ 408.53 873.44
2,362.04 6,681.18
417.00 7,444.23 1,446.01
771.54
54.90 805.72 768.29 2,874.84
36,399.13 $ 11,565.58 22,021.64 30,524.40 84,925.96
1,636.99 90,049.19 16,326.00 14,504.60 25,822.00
7,311.35 4,059.00 6,811.60 3,660.60 25,413.94 35,306.23
7,763.39 2,355.88
261.12 2,536.00
845.81 7,528.10 4,064.07 3,758.99 3,604.16
34,901.67 18,513.26
2,290.60 38,995.50
2,387.70 89,606.26 64,891.09 61,891.59 25,260.00
517.04 473.65 116.00 699.30 2,845.22 373.10 3,237.04 3,348.35 1,252.79 3,706.05 646.00 5,102.11 1,599.39 3,039.01
2,084.67
5,868.30 3,426.90 15,573.22 4,127.16 23,647.61 36,324.22 21,267.98 14,206.84 1,575.23 48,621.68 5,304.19 43,987.09 7,600.74 37,857.56 1,199.49 32,654.54
Total
Allotment Ralance
to Complete
38,735.28 $ 11,974.11 22,895.08 32,886.44 91,607.14
2,053.99 97,493.42 17,772.01 15,276.14 25,822.00
7,311.35 4,059.00 6,866.50 4,466.32 26,182.23 38,181.07
42,665.06 20,869.14
2,551.72 41,531.50
3,233.51 97,134.36 68,955.16 65,650.58 28,864.16
6,385.34 3,900.55 15,689.22 4,826.46 26,492.83 36,697.32 24,505.02 17,555.19 2,828.02 52,337.73 5,950.19 49,089.20 9,200.13 40,896.57 1,199.49 34,739.21
3,124.06 192.89
3,999.64 7,738.61 5,203.56 (--) 21.23 31,536.04 3,747.67 1,779.17 5,982.68 3,523.26 2,489.85 2,617.26 9,666.72 4,958.86 2,975.43 3,551.24 11,720.13 3,489.81 1,022.26 9,617.53 1,032.59 21,540.61 25,067.23
585.56 8,173.91 28,574.70 12,410.27 13,135.78 6,201.27 2,137.25
721.17 1,202.68
910.54 2,100.05 45,456.36 5,520.51
946.92 1,047.31 1,167.85 9,758.23
84.09 2,060.57
E. H. Hines Constr. Co. John Monaghan Inc. Macon W. L. Webb Constr. Co. Ledbetter-Johnson Ledbetter-Johnson Seminole County Dougherty Pickens County Pickens County Ledbetter-Johnson W. L. Florence Con. Co. W. L. Florence Con. Co. Upson County Wright Constr. Co. Douglas County Brooks County MacDougald Const. Co. New Winder Lbr. Co. Ledbetter-Johnson Campbell Constr. Co. Ivey Constr. Co. Ivey Constr. Co. Cecil H. Dunn Cons. Co. Mitchell County Mitchell County J. G. Attaway Cons. Co. J. G. Attaway Cons. Co. J. G. Attaway Cons. Co. Geo. C. Blount & Son Monroe County J. G. Attaway A. B. Newton Ocmulgee Constr. Co. Ocmulgee Constr. Co. Crummey & Crummey Shinall Truck. Co., Inc. T. D. Lamb, Jr. Gwinnett County E. H. Hines Constr. Co. E. H. Hines Constr. Co. Sou. Bell. T. &. T. Co. Wilkes County
240
STATE HIGHWAY DEPARTMENT SUMMARY OF OPEN CONSTRUCTION PROJECTS
JUNE 30, 1948
100% STATE FUND PROJECTS Continued
Allotment
Encumbrances
SAP
1629 A Unit 2
1637 A
7
1638
5
1644 B
2
1649 A
2
1651 A
15
1651 A
16
1651 A
17
1655 B
3 Spur
1658 B
3
1658 B
5
1661 A
7
1662 C
8
1662 C
9
1667
4
1674 B
6
1676
2
1679 A
3
1681 A
10
1682 Ptl Ct 1
1682 Pt2
1683 A
2
1683 A
3
1683 B
3
1684
10
1684
11
1684
9
1696 A
2
1696 B
2
1698 A
2
1700 A
2
1701
2
1704 A
2
1704 A
3
1707 A
1
1707 B
6
1720 A
2
1736 D
4
1746
2
1758
2
1760 A
3
1760 B
1
1777 B
4
Houston
$ 18,348.51
Effingham
140,937.11 $
Mitchell
16,094.23
Butts
35,929.22
Douglas
29,774.53
Meriwether
11,734.52
Meriwether
7,453.60
Meriwether
53,701.47
Evans
39,626.04
Troup
19,578.81
Troup
49,970.89
Calhoun
61,212.06
Fayette
11,321.75
Fayette
3,007.40
Charlton
10,029.91
Jeff Davis
39,601.44
Catoosa
51,003.84
Harris
104,967.39
Fulton
27,121.33
Fulton
115,591.13
Fulton
59,747.58
Lowndes (Suspen'd) 14,425.62
Lowndes
4,313.71
Echols-Lowndes
269,930.19
Monroe
5,642.87
Monroe
107,610.83
Monroe
27,160.44
Bartow
9,758.56
Polk
5,990.29
Crisp
25,981.96
Talbot
54,499.09
Chatham
17,542.25
Appling
16,315.31
Appling
10,923.09
Marion
1,803.62
Taylor
90,051.96
Taylor
48,007.77
Colquitt
16,387.16
Baldwin
18,465.38
Thomas
41,544.73
Barrow
39,626.67
Jackson
24,586.99
Brantley
35,667.98
51.501 150.40
241
STATE HIGHWAY DEPARTMENT
SUMMARY OF OPEN CONSTRUCTION PROJECTS JUNE 30, 1948
En 1
Expenditures
mi Superv'n
Direct
1 1 :ll
3,385.71 $ 12,586.97
447.81 11,906.10
3,799.69 412.26 183.47
1,986.35
13,694.60 $ 15,870.87 11,209.36 26,947.40 21,063.59
9,333.47 5,608.83 47,966.21
877.00 44.97
927.12
28.00 3,895.12 4,401.11 1,024.51 4,993.19 13,133.46 5,274.45 2,177.36
4.50 281.46 895.59 11,524.33 2,918.63 136.50 127.40
17,334.67 49,888.98
4,269.15 8,221.19
936.26 4,737.15 13,378.50 31,441.55 30,505.05 21,577.72 98,502.85 54,076.38 11,163.41
700.83 1,080.00 4,700.62 86,844.77 24,216.68 7,560.90 4,693.14
2,732.38
51,766.71
2,576.78 1,170.75
35.00 4,944.34
852.48 330.79 315.95 3,727.27 1,826.05 878.74 551.49
12,819.71 8,838.20 774.23 76,275.51 17,999.97 5,388.59 12,357.43 34,601.51 17,326.44 7,743.99 1,359.68
Total
Balance to Complete
17,080.31 28,457.84 11,657.17 38,853.50 24,863.28
9,745.73 5,792.30 49,952.56
18,211.67 49,933.95
5,196.27 8,221.19
936.26 4,765.15 17,273.62 35,842.66 31,529.56 26,570.91 111,636.31 59,350.83 13,340.77
705.33 1,361.46 5,596.21 98,369.10 27,135.31 7,697.40 4,820.54
54,499.09
15,396.49 10,008.95
809.23 81,219.85 18,852.45
5,719.38 12,673.38 38,328.78 19,152.49
8,622.73 1,911.17
$ 1,268.20 112,427.77 4,437.06
(--) 3,074.68 4,911.25 1,988.79 1,661.30 3,748.91
39,626.04 1,367.14 36.94
56,015.79 3,100.56 2,071.14 5,264.76
22,327.82 15,161.18 73,437.83
550.42 3,954.82
396.75 1,084.85 3,608.38 268,568.73
46.66 9,241.73
25.13 2,061.16 1,169.75 25,981.96
0 17,542.25
918.82 914.14 994.39 8,832.11 29,155.32 10,667.78 5,792.00 3,215.95 20,474.18 15,964.26 33,756.81
Crummey & Crummey Whitley Constr. Co. Cecil H. Dunn Con. Co. Butts County* E. A. Hudsons Sons Henry Newton & Co. Henry Newton & Co.* Meriwether County Somers Constr. Co. Shinall & Tate Crummey & Crummey Crowell Constr. Co. W. L. Cobb Inc. W. L. Cobb Inc. Caddell & Jackson Appling Constr. Co. Ledbetter & Johnson C. M. Lyle Constr. Co. Fulton County Fulton County Fulton County Lowndes County W. L. Cobb County Co. M. J. Carroll Cons. Co. R. A. Bowen R. A. Bowen R. A. Bowen John Monaghan John Monaghan Crisp County M. R. Woodall Inc. J. T. Attaway Cons. Co. Appling County Appling County Coffee Constr. Co. Taylor County Taylor County Colquitt County Geo. C. Blount & Son Thomas County B. L. Jones & Co. B. L. Jones & Co. Clarence C. Jones
242
STATE HIGHWAY DEPARTMENT SUMMARY OF OPEN CONSTRUCTION PROJECTS
JUNE 30, 1948
100% STATE FUND PROJECTS Continued
Allotment
Encumbrances
SAP
1777 B 1782 A 1791 B 1795 A 1801 1802 A 1804 1810 A 1818 1820 B 1827 1827 1827 1827 1841 B 1843 B 1856 B 1856 B 1859 B 1859 B 1878 1882 B 1892 1892 1898 A 1901 A 1908 1909 B 1920 A 1922 B 1922 B 1922 C 1930 1940 1946 1953 B 1954 A 1956 C 1956 C 1956 C 1962 B 1962 B 1989 A
Unit
5 1 7 1 2 2 4 3 1 9 Spur 2 1 3 4 3 2 2 2 Ext 1 1 Ext 3 2 3 4 5 1 1 2 3 1 2 1 1 3 1 Spur 3 5 1 2 3 1 3 1
Brantley
$ 28,267.31 $
Bibb
6,252.23
Camden
3,058.00
Columbia
94,701.28
Liberty
55,186.45
Pulaski
13,511.39
Floyd
40,262.29
Dodge
3,758.26
Appling
Lowndes
16,795.36 19,594.03
Banks
14,486.21
Banks
14,262.38
Banks
20,395.74
Banks
577.14
Wayne
10,031.50
Pulaski
35,902.10
Wilcox
17,497.82
Wilcox
8,166.53
Henry
84,404.34
Henry
4,745.10
Camden
23,003.39
Oconee
121,928.20
Jackson
32,916.85
Jackson
3,800.50
Mclntosh
34,650.00
Coweta
472.70
Macon (Suspended) 7,155.65
Wilcox
69,334.95
Taylor
47,451.87
Rockdale
126,220.34
Rockdale
119,891.68
Newton
7,591.11
Dooly
64,916.69
Cobb
62,269.29
Evans
15,613.21
Wilkinson
2,376.83
Troup
5,534.21
Pickens
31,660.91
Pickens
21,610.28
Pickens
31,394.93
Jackson
59,523.78
Jackson
10,624.79
Toombs
170,947.67
1,365
243
STATE HIGHWAY DEPARTMENT
SUMMARY OF OPEN CONSTRUCTION PROJECTS JUNE 30, 1948
Expenditures
perv'n
Direct
Total
Allotment
11 '1 19 111" 1
to Complete
99.19 $
2,031.39 $
2,130.58 $ 26,136.73 Clarence C. Jones
169.60
5,797.35
5,966.95
285.28 Cornell-Young Co.
393.52
2,502.00
2,895.52
162.48 Glen G. Leaving & Co.
8,454.06
81,600.91
90,054.97
4,646.31 MacDougald Const. Co.
78.07
78.07
55,108.38 Wright Constr. Co.
1,902.03
11,609.36
13,511.39
0 Ocmulgee Constr. Co.
40,262.29 Dickerson Inc.
3,758.26 Coffee Constr. Co.
556.31
556.31
16,239.05 W. L. Cobb Constr. Co.
613.05
1,744.20
2,357.25
17,236.78 Wainer Constr. Co.
1,586.89
12,287.77
13,874.66
611.55 Banks County
1,615.66
12,700.16
14,315.82
(--) 53.44 Banks County*
3,843.47
13,030.51
16,873.98
3,521.76 Banks County
267.77
109.27
377.04
200.10 Banks County
993.02 3,733.22
8,972.40 31,488.80
9,965.42 35,222.02
66.08 Clarence C. Jones 680.08 Ocmulgee Constr. Co.
4,095.20
13,076.64
17,171.84
325.98 Crummey & Crummey
485.39
5,806.69
6,292.08
1,874.45 Crummey & Crummey
6,059.48 353.13
68,396.65 4,041.68
74,456.13 4,394.81
9,948.21 E. A. Hudsons Sons 350.29 E. A. Hudsons Sons
2,369.05
19,041.17
21,410.22
1,593.17 Mayes Constr. Co.
10,020.56
79,981.20
90,001.76
31,926.44 E. A. Hudsons Sons
742.85
16,910.33
17,653.18
15,263.67 E. A. Hudsons Sons
3,109.50
3,109.50
691.00 E. A. Hudsons Sons
1*
21,420.27
21,420.27
11,864.37 State Forces
386.76
386.76
85.94 Carlton Constr. Co.
694.59 1,865.65
3,136.25 67,459.30
3,830.84 69,324.95
3,324.81 Macon 10.00 Crummey & Crummey
47,451.87 Taylor County
9,013.14 8,407.39
268.20
96,197.47 91,834.52
5,961.46
105,210.61 100,241.91
6,229.66
21,009.73 19,649.77
1,361.45 64,916.69
Lokey & Anderson Lokey & Anderson Lokey & Anderson Foster Constr. Co.
3,296.33
45,033.43
48,329.76
13,939.53 Cobb County 15,613.21 Somers Constr. Co.
2,376.83 M. R. Woodall Co., Inc.
507.80
4,847.92
5,355.72
178.49 Ga.-Ala. Paving Co.
27,067.60
27,067.60
4,593.31 Pickens County
212.38 511.54
19,553.20 23,786.25
19,765.58 24,297.79
1,844.70 Pickens County 7,097.14 Pickens County
1,710.49 50.00
2,247.52
40,040.58 8,347.50
12,015.00
41,751.07 8,397.50
14,262.52
17,772.71 New Winder Lbr. Co. 2,227.29 E. A. Hudsons Sons
156,685.15 T. D. Lamb, Jr.
244
STATE HIGHWAY DEPARTMENT SUMMARY OF OPEN CONSTRUCTION PROJECTS
JUNE 30, 1948
100% STATE FUND PROJECTS Continued
SAP
1993 1993 1994 A 1997 B 1997 B 1997 B 1997 B
Unit
2
3 2 2 Ext
2
3 3 Ext
Fulton Fulton Greene White White White White
CONVICT FOR CES PROJECTS
CF
782
Unit 2 Ext
1659 B
3 Spur
1667
5
Candler Evans Charlton
100% STATE 1OST ROAD PROJECTS
PR
46
Unit 5
48
2
85
2
95
2
96
4
104
1
128
5
135
3
150
3
150
4
202
1
210
246
3
246
4
248
4
273
7
336
358 A
7
388 A
409 A
7
409 B
1
448
3
460
2
465
2
Tattnall Hart Talbot Haralson Jackson Clayton Clay Appling Coweta Coweta Chattooga Coffee Clarke Clarke Seminole Coweta Catoosa Randolph Atkinson Coweta Heard Chattooga Camden Barrow
Allotment
brances
$ 22,449.66 $
110,961.23 4,297.92
12,465.75 30,100.82 11,029.70 37,426.40
$ 6,614,299.73 $
1,567.2M
$ 23,973.91 $
29,227.00 46,190.08
$ 99,390.99
$18,371.20 $
10,822.09
66,956.96
17,426.54
50,490.25
21,274.11
12,257.10
76,010.29
36,755.58
15,498.50
60,688.50
12,581.25
45,609.68
9,682.50
s
36,880.34
93,121.33
5,100.00
162,407.59
2,310.00
73,771.54
5,071.00
18,708.05
24,835.58
2,200.11
315.001
245
STATE HIGHWAY DEPARTMENT
SUMMARY OF OPEN CONSTRUCTION PROJECTS JUNE 30, 1948
**l
Expenditures
Superv'n
Direct
Total
Allotment to Complete
2,697.33 $
8,467.44 150.98 1.60
1,910.18 4.55
1,621.00
19,157.76 $ 98,817.57
3,907.20 10,718.75 28,157.29
8,076.95 31,995.94
21,855.09 $ 107,285.01
4,058.18 10,720.35 30,067.47
8,081.50 33,616.94
594.57 3,676.22
239.74 1,745.40
33.35 2,948.20 3,809.46
W. C. Shepherd Co. W. C. Shepherd Co. Greene County Ledbetter-Johnson Ledbetter-Johnson Ledbetter-Johnson Ledbetter-Johnson
349,289.80 s 3,785,269.89 $ 4,134,559.69 $ 2,478,172.78 Incl. $48,510.44 suspe'd
$
$
$ 23,973.91
29,227.00
21,272.68
21,272.68
24,917.40
I 21,272.68 $ 21,272.68 $ 78,118.31
693.14 $
1,230.47
12,068.64 $ 8,532.97
12,761.78 $ 9,763.44
5,609.42 Crummey & Crummey 1,058.65 Hart County
2,938.65
44,818.02
47,756.67
19,200.29 W. L. Cobb Constr. Co.
798.64
6,567.58
7,366.22
10,060.32 Haralson County
50,490.25 E. H. Hines Constr. Co.
21,274.11 R. A. Bowen
62.95
10,572.44
10,635.39
1,621.71 Cecil H. Dunn
76,010.29 W. L. Cobb
36,755.58 Coweta County
15,498.50 Coweta County
5,972.41
51,770.46
57,742.87
2,945.63 Chattooga County
360.65
360.65
12,220.60 State Forces
2,007.67
26,779.25
28,786.92
16,822.76 Clarke County
245.00
245.00
9,437.50 State Forces
14.60
14.60
36,865.74 Seminole County
256.47
1 1,080.39
73,461.95 357.60
4,833.00
73,718.42 357.60
5,913.39
19,402.91 Coweta County 4,427.40 State Forces
156,494.20 W. L. Cobb
2,268.72
2,268.72
41.28 State Forces
73,771.54 Coweta County
608.77
608.77
4,462.23 W. L. Cobb
1,993.26
13,372.70
15,365.96
3,342.09 Ledbetter-Johnson
1,796.81
12,269.00
14,065.81
10,769.77 Camden County
208.00
1,987.39
2,195.39
4.72 Barrow County
246
STATE HIGHWAY DEPARTMENT SUMMARY OF OPEN CONSTRUCTION PROJECTS
JUNE 30, 1948
100% STATE POST ROAD PROJECTS Continued
465 476 549 A 570 657 679 A 679 A 715 A 715 B 744 A 744 A 744 B 814 A 957 B 986 B 990 990 990 1004 1009 A 1009 B 1020 1022 B 1025 1034 1035 1041 1042 1046 1047 1048 1053
3 Pt 1 Unit 2
2 3 Ct 1 2 3 2 1 3 4 5 5 1 3 1 2 3 Spur 2 1 1 1 1 1 1 1 1 1 1
Barrow Fulton Bibb Walker Coweta Gilmer Gilmer Paulding Cobb Pickens Pickens Dawson Hall DeKalb Catoosa Murray Murray Murray Walker Barrow Jackson Houston Dougherty Liberty Stephens Sumter Glynn Walker Bibb Catoosa Tattnall Coweta
FEDERAL AID PROJECTS
FH FAP FAP F F
F
1 A 2
2 3 5 10
Unit 1 6 7 3 3 3
Rabun Chattooga Chattooga Brooks Bacon Towns
Allotment
Encumbrances
$
7,426.81 $
11,793.78
19,299.42
30,727.07
67,979.69
14,646.75
10,200.96*
27,302.70
71,062.01
86,774.80
84,159.17
10,952.70
36,975.50
32,605.10
3,558.96
29,721.12
49,339.45
15,588.57
121,861.85
33,724.55
90,824.19
107,739.96
19,528.36
18,570.69
59,313.10
111,960.68
39,643.03
22,969.43
11,202.02
6,000.00
4,620.00
169,439.31
$ 2,306,341.82 $
30.91
6.93 38.37 315.00 706.21
$ 153,798.00 440,882.00 106,216.00 180,356.00 352,589.37 287,910.00
82.50 i
247
STATE HIGHWAY DEPARTMENT
SUMMARY OF OPEN CONSTRUCTION PROJECTS JUNE 30, 1948
Expenditures
Superv'n
Direct
Total
Allotment Balance
to Complete
$
642.42 $
6,745.94 $
7,388.36 $
38.45 Barrow County
10,202.13
10,202.13
1,591.65 MacDougald Const. Co
19,299.42 Bibb County
844.13
2,861.37
3,705.50
27,021.57 Ledbetter-Johnson
5,287.76
58,712.35
64,000.11
3,979.58 W. L. Cobb
608.07
11,261.09
11,869.16
2,777.59 Gilmer County
7,018.15
7,018.15
3,182.81 Gilmer County
3,234.46
24,063.42
27,297.88
4.82 Paulding County
4,613.70 6,669.64
53,131.04 80,030.27
57,744.74 86,699.91
13,317.27 Cobb County 74.89 Pickens County
5,037.25
79,110.36
84,147.61
11.56 Pickens County
1,135.09 884.39
9,689.40 11,210.85
10,824.49 12,095.24
128.21 Dawson County 24,880.26 E. A. Hudsons Sons
6.00
6.00
32,599.10 DeKalb County
3,004.89
3,004.89
554.07 Dave L. Brown
904.03
24,287.97
25,192.00
4,529.12 Murray County
38,952.40
38,952.40
10,387.05 Murray County
15,588.57 Murray County
121,861.85 Walker County
597.09 1,266.48 5,784.62 1,139.64
51.50 58.00 507.83 1,662.62 1,161.70
11,855.72 20,481.66 79,913.08
9,267.50 1,838.89
839.70 26,854.07 30,755.87 10,444.40
12,452.81 21,748.14 85,697.70 10,407.14
1,890.39 897.70
27,361.90 32,418.49 11,606.10
21,240.83 69,076.05 22,042.26
9,121.22 16,680.30 58,415.40 84,591.85
7,224.54 11,324.96 11,202.02
B. L. Jones B. L. Jones Houston County Dougherty County Liberty County C. G. Tate R. A. Bowen Seaboard Constr. Co. L. N. Trammell Bibb County
357.60
357.60
5,327.40 State Forces
1,131.40
1,131.40
3,488.60 State Forces
169,439.31 Coweta County
$ 62,119.30 $ 883,926.24 $ 946,045.54 $ 1,359,590.07
52.00 $
7,408.94 $
7,460.94 $ 146,337.06 Currahee Constr. Co.
26,840.82
414,079.22
440,920.04
(--)3S.04 W. C. Shephe'd Co., Inc.
7,589.49
77,927.19
85,516.68
20,699.32 W. C. Shephe'd Co., Inc.
9,490.90
147,441.34
156,932.24
23,423.76 Wainer Constr. Co.
21,988.37
330,940.06
352,928.43
(_) 339.06 S. J. Alexander Inc.
6,966.97
54,344.60
61,311.57
226,515.93 Ledbetter-Johnson
248
STATE HIGHWAY DEPARTMENT SUMMARY OF OPEN CONSTRUCTION PROJECTS
JUNE 30, 1948
FEDERAL AID PROJECTS Continued
Allotment
F
18
2
F
19
6
F
24
3
FAP
33 A
2
F
42
9
F
51
2
F
77
2
FG
77
3
F
93
3
FAP
96 A
3
FAP
97 A
2
FAP
98 A
2
F
107
2
F
119
2
F
136
2
F
143
4
F
147
4
FAP
163 B
1
FAP
175 C
1
FI
177
4
FI
177
5
F
202
4
FAP
202 B
2
F
208
2
F
213
2
F
224
2
F
228
4
F
228
6
FAP
228 E
1
FAP
236
3
F
238
2
FI
243
2
FAP
258 B
2
FAP
258 C
2
F
310
3
F
312
2
F
314
3
F
324
4
F
331
2
F
340
3
F
346
2
F
349
2
F
351
4
Sumter
$
Bleckley
Cherokee
Troup
Chatham
Colquitt
Charlton
Charlton
Upson-Taylor
Floyd
Troup
Troup
Worth
Pickens
Brooks-Lowndes
Laurens
Troup
Stewart
Wilkinson
Mclntosh-Liberty
Mclntosh
Wilcox
Wilcox-Dodge
Terrell
Worth
Gordon
Greene
Oconee
Oconee
Jenkins
Dodge
Houston
Clayton
Fulton-DeKalb
Union
Lumpkin
Wilkes
Troup
Cherokee
Coweta-Fayette
Upson
Dougherty
Franklin
226,544.62 200,046.00 176,053.00 145,220.30 300,786.60 163,104.00 199,242.25 145,249.71 300,120.00 359,778.20 142,116.00 145,376.00 228,248.00 503,008.25 264,248.00
95,622.00 328,950.00 175,138.00 142,944.00 644,365.16 463,000.00
48,632.00 741,235.00
22,798.00 29,466.00 69,716.00 226,560.00 205,810.00 47,530.00 262,003.72 71,504.00 60,000.00 118,867.50 196,377.39 143,464.00 98,450.00 79,013.00 78,054.00 49,366.00 269,591.62 90,608.00 231,200.00 112,422.00
Encumbrances
25.72
150.40
105.54 30.83
300.72
82.00 65.54 131.70 79.47 164.49 262.38 260.84
105.54
249
STATE HIGHWAY DEPARTMENT
SUMMARY OF OPEN CONSTRUCTION PROJECTS JUNE 30, 1948
Expenditures
Superv'n
Direct
12,277.19 932.97
16,642.51 6,606.44
22,298.37 10,790.13 10,490.98 1,461.73
8,251.58 17,386.22
6,793.74 6,852.87 1,305.67 23,913.81 6,495.75 5,394.66 7,088.33 16,278.53
5.00 31,151.46 16,929.81
2,051.04 22,658.70
1,936.67 892.94
1,571.21 10,031.54
184,536.81 1,809.00
150,598.48 138,602.04 278,348.34 115.902.72 100,499.44 36,225.00 172,675.23 322,583.07 131,498.38 138,392.99
13,191.69 454,255.44 154,334.60
36,641.27 312,289.99 145,305.12
582,676.83 437,264.51
10,977.02 664,951.82
17,398.19 3,268.69
61,665.54 96,518.09
4,384.66 15,706.62
977.95 2,632.79 10,057.17 16,714.59 5,803.07 4,056.51 4,907.69
698.33 4,840.22 25,955.77 6,400.45
923.64 33,136.17
41,791.94 217,965.50
21,242.84 20,950.47 92,757.51 157,399.21 50,363.73 34,273.91 71,711.83 18,968.73 44,342.52 241,461.95 76,472.80 21,416.24 89,915.37
Total
Allotment Ralance
to Complete
196,814.00 $ 2,741.97
167,240.99 145,208.48 300,646.71 126,692.85 110,990.42 37,686.73 180,926.81 339,969.29 138,292.12 145,245.86
14,497.36 478,169.25 160,830.35
42,035.93 319,378.32 161,583.65
5.00 613,828.29 454,194.32
13,028.06 687,610.52
19,334.86 4,161.63
63,236.75 106,549.63
46,176.60 233,672.12
22,220.79 23,583.26 102,814.68 174,113.80 56,166.80 38,330.42 76,619.52 19,667.06 49,182.74 267,417.72 82,873.25 22,339.88 93,051.54
29,730.62 197,304.03
8,786.29 11.82
139.89 36,411.15 88,251.83 107,562.98 119,042.79 19,808.91
3,823.88 130.14
213,645.10 24,839.00
103,386.82 53,285.35 9,571.68 13,554.35
142,939.00 30,536.87 8,805.68 35,521.94 53,624.48 3,463.14 25,238.83 6,479.25
119,878.67 205,810.00
1,353.40 28,252.13 49,283.21 36,416.74 15,888.33 22,263.59 87,034.82 59,858.74
2,393.48 58,386.94
183.26 2,173.90 7,734.75 208,754.58 19,370.46
Coffee Constr. Co. R. H. Bowen Nichols Constr. Co. W. L. Cobb Hugh McMath Con. Co. Leo T. Barber Pafford & Byrd Co. John Monaghan & Scott Scott Constr. Co. Carlton Constr. Co. W. L. Cobb Constr. Co. W. L. Cobb Constr. Co. R. A. Bowen Pittman Constr. Co. Wainer Constr. Co. A. G. Wimpy Ga.-Ala. Constr. Co. Ivey Constr. Co. W. J. Tidwell, Jr. S. J. Alexander Inc. S. J. Alexander Inc. Claussen-Lawrence Coffee Constr. Co. Oxford Constr. Co. R. A. Bowen W. C. Shephe'd Co., Inc. Coffee Constr. Co. W. L. Cobb Constr. Co. Rozier Constr. Co. Scott Constr. Co. Claussen-Lawrence E. Jack Smith Hugh McMath Con. Co. Hugh McMath Con. Co. C. M. Lyle Constr. Co. C. M. Lyle Constr. Co. H. P. Little Ocmulgee Constr. Co. Pittman Constr. Co. Carlton Constr. Co. Scott Constr. Co. Harry Brown W. L. Cobb
250
STATE HIGHWAY DEPARTMENT SUMMARY OF OPEN CONSTRUCTION PROJECTS
JUNE 30, 1948
FEDERAL AID PROJECTS Continued
Allotment
Encumbrances
F F F FAP FAP F FAP FI FAP F F FI FAP FAP F F F F F FAP FAP FAP FAP FAP F FAP F F F FAP F FG FAP FAP F F F F F FAP FAP FG FI
351 352 354 374 387 A 397 401 401 406 406 426 426 427 429 431 431 431 438 A 439 449 452 D 454 455 A 455 B 461 488 D 492 494 494 494 E 495 D 507 511 H 513. 520 " 520 520 521 523 524 A 524 B 529 530
5
Franklin-Hart $ 168,563.00 $
4
Banks
234,876.00
5
Tattnall
96,300.00
2
Newton
59,626.00
4
Emanuel-Burke
326,184.00
2
Lowndes
262,054.00
2
Houston
201,826.00
3
Houston
52,650.00
4
Carroll
401,990.00
5
Carroll-Coweta
371,966.08
5
Gordon
122,298.00
6
Bartow
882,194.12
7
Appling-Toombs 1,333,425.44
6
Crisp-Turner
377,696.00
4
Clinch
80,804.00
5
Lowndes
69,656.00
6
Lowndes-Lanier
202,842.00
1
Franklin
332,660.00
7
Baldwin
374,612.90
6
DeKalb
98,974.00
1
Jenkins
260,588.00
1
Early
109,663.39
2
Coweta
135,196.00
2
Coweta
151,900.00
6
Bacon
83,356.44
1
Floyd
175,500.00
1
Dougherty-Lee
53,141.42
7
Irwin
82,860.00
8
Ben Hill-Irwin
233,408.00
1
Ben Hill
27,006.00
1
Quitman
97,624.00
1
Hancock
42,268.25
1 Pts 1, 2, 3 & 4 Crisp-Wilcox
246,650.49
1
Chatham
274,621.60
1
Pulaski
377,623.74
2
Dooly
171,155.50
3
Dooly
178,552.00
1
Bibb
456,820.00
1
Murray
233,806.00
2
Coweta
12,198.00
1
Coweta
161,617.25
1
Thomas
12,425.80
1
Morgan
614,846.00
30.83 : 116.95
113.65
2.00 1
2.00 180.54 151.88
40.02 98.04
40.00 1
65.54
150.40 : 267.35
251
STATE HIGHWAY DEPARTMENT
SUMMARY OF OPEN CONSTRUCTION PROJECTS JUNE 30, 1948
Expenditures
Superv'n
Direct
Total
Allotment
l1>?".ii ll.ainlllout
to Complete
6,461.53 $ 11,800.23 10,676.94
145,719.18 $ 176,288.88 79,242.22
152,180.71 $ 188,089.11 89,919.16
27,227.90 11,092.02
5,378.75 2,487.30 30,096.71 26,811.95 3,538.98 6,508.17 45,530.85 5,096.04 5,118.33 3,658.31
630.23 15,748.44
8,363.25 5,813.52 10,610.56 8,626.31 6,391.07 6,044.48 8,029.28 14,452.00 1,634.18 4,928.74 3,676.34
990.46 3,697.07 2,254.21 20,669.77 16,263.13 22,321.88 7,907.40
9.60
294,071.53 233,349.64 188,434.79
27,828.09 361,941.60 322,103.57 107,072.90 125,968.27 1,135,802.68 372,536.79
49,930.20 48,827.79 16,103.95 280,320.09 63,470.35 90,684.22 217,108.10 98,762.13 113,353.66 145,656.35 71,908.85 150,840.46 43,508.25 51,133.45 21,263.71 24,493.05 41,267.16 14,044.41 220,302.43 258,058.74 238,415.40 44,674.84
321,299.43 244,441.66 193,813.54
30,315.39 392,038.31 348,915.52 110,611.88 132,476.44 1,181,333.53 377,632.83
55,048.53 52,486.10 16,734.18 296,068.53 71,833.60 96,497.74 227,718.66 107,388.44 119,744.73 151,700.83 79,938.13 165,292.46 45,142.43 56,062.19 24,940.05 25,483.51 44,964.23 16,298.62 240,972.20 274,321.87 260,737.28 52,582.24
9.60
11,762.24 1,024.15
11,666.02 136.01
3,934.68
174,337.45 10,510.21
149,724.88 9,262.12
91,972.19
186,099.69 11,534.36
161,390.90 9,398.13
95,906.87
16,382.29 46,786.89
6,380.84 59,626.00
4,884.57 17,581.51
8,012.46 22,217.66
9,951.69 23,050.56 11,686.12 749,604.03 152,091.91
63.17 25,753.47 17,167.90 185,927.28 36,591.47 302,627.42
2,476.26 32,869.34
2,274.95 15,451.27
199.17 3,418.31 10,167.52 7,900.95 26,757.81 208,402.41 1,522.49 52,659.77 25,969.63 5,678.29
299.73 116,736.06 118,305.91 178,542.40 456,820.00
47,706.31 663.64 226.35
3,027.67 518,939.13
M. R. Woodall Co., Inc. W. L. Cobb Crummey & Crummey W. L. Cobb H. G. Smith Wainer Constr. Co. E. J. Smith E. J. Smith W. L. Florence W. L. Florence W. C. Shephe'd Co., Inc. Ledbetter-Johnson Carlton Constr. Co. W. C. Shephe'd Co., Inc. H. G. Smith Wainer Constr. Co., H. G. Smith W. L. Cobb Wright Constr. Co. W. C. Shepherd Co. Scott Constr. Co. Claussen-Lawrence W. L. Cobb W. L. Cobb S. J. Alexander Inc. Ledbetter-Johnson Carlton Constr. Co. H. G. Smith Coffee Constr. Co. H. G. Smith Schley Gordy Harry Brown Crummey & Crummey Espy Paving Co. H. G. Smith E. M. Beckman Con. Co. E. M. Beckman Con. Co. E. H. Hines Constr. Co. Ledbetter-Johnson W. L. Cobb Inc. W. L. Cobb Inc. Atlantic C. L. R.R. Co. Brooks Constr. Co.
252
STATE HIGHWAY DEPARTMENT SUMMARY OF OPEN CONSTRUCTION PROJECTS
JUNE 30, 1948
FEDERAL AID PROJECTS Continued
Allotment
F F FAP F F F F FAP F
F FAP F FAP
F F F F F FAP F FAP F F F F F F F F FAP F F F FAP F F F F F FAP FAP
531 531 532 E 537 558 558 561 561 A 2606
2648 2649 B 2650 2650 B
2669 2669 2669 2669 2685 2701 A 2707 2708 C 2709 2710 2712 2717 2717 2717 2718 2718 2718 A 2720 2720 2720 B 2720 C 2727 2728 2728 2730 2731 2731 A 2731 B
1
Glynn
$ 478,000.00
2
Glynn
2,194,000.00
1
Calhoun-Baker
143,883.00
2
Richmond
84,842.00
4
Gordon
158,752.00
5
Gordon
206,378.00
2
Rabun
79,630.00
1
Rabun
218,816.25
1
Hart, Ga.-
Oconee, S. C.
77,122.25
6
Jenkins
109,826.00
1 Pts 1 & 2, Polk
104,662.62
3
Warren-Jefferson 111,922.00
1 Pts 1, 2, 3, & 4
Warren-Jefferson 154,751.44
Putnam-Hancock 342,836.00
Putnam
180,856.00
Putnam-Hancock 249,980.00
Putnam
82,534.00
Wheeler
41,706.00
DeKalb
222,586.00
Wilkinson
220,674.00
Pts 1 & 2, Screven
394,220.44
Pts 1 & 2, Meriwether
254,719.00
Fayette
279,741.00
Jones-Wilkinson
180,975.00
Appling
237,172.33
Pierce
98,848.00
Pierce
173,764.00
Pierce
144,318.00
Brantley-Pierce
116,435.00
Brantley-Pierce
295,908.28
Henry-Newton
142,987.45
Henry
121,682.00
Newton
151,706.51
Henry-Newton
131,802.00
Wash'ton-Hancock 212,538.00
Johnson
87,960.00
Johnson
237,542.00
Clayton-Fayette
157,696.00
Jackson
108,246.00
Jackson-Clarke
57,188.00
Jackson
159,259.60
Encumbrances
407.67
63.00 181.49 243.84 154.68
34.13 63.47 78.09 24.00
78.09 222.62
78.00 150.40
10.47 24.00
253
STATE HIGHWAY DEPARTMENT
SUMMARY OF OPEN CONSTRUCTION PROJECTS JUNE 30, 1948
Expenditures
Superv'n
Direct
1,372.62 $
12,884.95 2,363.43
11,309.65 5,385.32 2,760.08
18,985.85
125,751.94 16,286.98 92,860.12 82,993.73 41,342.51 198,863.11
5,817.48 6,630.55 17,677.88 3,592.01
45,672.40 40,280.63 75,185.62 82,323.68
12,289.38 15,429.21 10,448.73
8,264.50 685.83
2,452.38 17,102.89
6,607.45 18,746.64
4,684.39 8,281.31 12,316.79 13,544.51 2,977.38
301.87 7,676.69 6,182.45 22,448.62 6,905.13
129,422.42 135,190.71 161,946.79 204,883.90
3,888.00 14,499.54 182,276.30 65,018.50 336,491.58 91,494.29 271,082.73 143,161.52 76,589.41 63,996.56
7,695.00 132,692.38
81,707.36 254,236.39 63,394.72
8,289.41 6,592.13 14,375.23 6,953.24 12,135.92 16,042.90 3,073.70 2,969.71 3,522.44
136,729.83 56,751.97
182,394.98 73,038.80
126,405.85 141,321.13
89,578.07 47,998.39 139,011.24
Total
Allotment Balance
to Complete
1,372.62
138,636.89 18,650.41
104,169.77 88,379.05 44,102.59
217,848.96
$ 476,219.71 2,194,000.00 5,246.11 66,191.59 54,582.23 117,935.95 35,345.92 967.29
W. L. Cobb* W. L. Cobb Claussen-Lawrence Claussen-Lawrence M. R. Woodall Co. M. R. Woodall Co. C. M. Lyle Constr. Co. C. M. Lyle Constr. Co.
51,489.88 46,911.18 92,863.50 85,915.69
25,388.53 62,760.14 11,799.12 26,006.31
C. L. Rhodes Geo. C. Blount & Sons R. G. Foster & Co. E. H. Hines Constr. Co.
141,711.80 150,619.92 172,395.52 213,148.40
4,573.83 16,951.92 199,379.19 71,625.95 355,238.22 96,178.68 279,364.04 155,478.31 90,133.92 66,973.94
7,996.87 140,369.07
87,889.81 276,685.01 70,299.85
145,019.24 63,344.10
196,770.21 79,992.04
138,541.77 157,364.03
92,651.77 50,968.10 142,533.68
13,039.64 R. G. Foster & Co. 192,181.95 S.E. Engineering Corp.
8,397.01 Harry Brown 36,831.60 Brooks Constr. Co. 77,960.17 Crummey & Crummey 24,675.99 T. D. Lamb, Jr. 23,206.81 Pittman Constr. Co. 149,024.05 M. R. Woodall Co., Inc. 38,982.22 Coffee Constr. Co. 158,540.32 E. A. Hudsons Sons
376.96 W. L. Cobb Inc. 25,496.69 Wright Constr. Co. 146,960.32 Marion Constr. Co. 31,651.44 Marion Constr. Co. 165,767.13 Marion Constr. Co.
3,948.93 Marion Constr. Co. 28,467.10 Marion Constr. Co. 19,223.27 Scott Constr. Co. 72,537.20 W. L. Florence Con. Co. 121,682.00 W. L. Florence Con. Co.
6,687.27 R. T. Smith 68,457.90 W. L. Florence 15,757.32 Coffee Constr. Co.
7,967.96 T. D. Lamb, Jr. 98,976.23 Jefferson Constr. Co.
331.97 Christian & Bell Co. 15,594.23 Hardaway Constr. Co.
6,219.90 E. H. Hines 16,725.92 E. H. Hines
254
STATE HIGHWAY DEPARTMENT SUMMARY OF OPEN CONSTRUCTION PROJECTS
JUNE 30, 1948
FEDERAL AID PROJECTS Continued
F
2733
2
F
2737
3
F
2737
4
F
2737
5
F
2737 B
1
F
2738
1
F
2741
1
FAP 2749 A
1
FAP 2748
1
Gwinnett Quitman Stewart Stewart Quitman Oconee, S C,
Rabun, Ga. Gordon Columbia Pike
Allotment
Encumbrances
$ 219,378.00 $
78,776.00 330,936.00 207,238.00 170,320.00
181.49
56,000.00 286,796.96 157,026.00
49,464.00
$31,132,006.24
$5,102.40
FEDERAL AID--SECONDARY
s
FAS S S S FAS S
s s s
FAS
s s s s
FAS S S S S S
s s
FAS FAS S S S
15 16 B 17 17 30 40 42 48 52 60 60 64 69 71 71 75 A 85 85 85 86 92 97 99 103 B 107 A 111 113 117
Unit 3 1 3 4 1 1 1 2 1 1 2 1 2 3 4 2 1 2 3 1 1 1 1 1 1 1 2 1
Thomas-Mitchell $ Talbot Wayne Wayne Candler Polk-Bartow Barrow Hart Mitchell Ben Hill-Irwin Ben Hill-Irwin Berrien Franklin Brooks Brooks Gilmer Jenkins-Burke Burke Jenkins Catoosa Charlton Dade Henry Coweta Greene Montgomery Newton-Rockdale Dodge
66,817.20 $ 48,596.00 41,250.00 57,852.00 105,888.00 436,922.31 44,046.00 32,010.00 156,358.20 158,543.42 39,574.00 192,361.22 250,896.00 51,653.75 96,464.00 168,213.78 91,484.00 10,914.00 99,566.50 98,385.00 311,935.00 107,715.08 88,142.00 92,568.00 52,962.00 73,108.00 83,730.00 123,079.01
28.50
2.50 188.14
28.50 65.53 28.50 217.54 278.08 204.50 231.55
104.54
255
STATE HIGHWAY DEPARTMENT
SUMMARY OF OPEN CONSTRUCTION PROJECTS JUNE 30, 1948
EKU
Expenditures
--bag Supe
Direct
Total
Allotment Balance
to Complete
7,066.08 3,451.43 13,980.47 10,917.76 12,559.55
131,327.45 71,379.30
283,348.95 153,787.00 145,652.43
138,393.53 $ 74,830.73
297,329.42 164,704.76 158,211.98
80,802.98 3,945.27
33,606.58 42,533.24 12,108.02
C. M. Lyle Constr. Co. Coffee Constr. Co. W. L. Florence J. B. Gibson Constr. Co. Coffee Constr. Co.
14,760.00 14,011.69
4,495.85
5,748.16 224,664.78 126,595.11
43,597.24
5,748.16 239,424.78 140,606.80
48,093.09
50,251.84 47,372.18 16,419.20
1,370.91
E. H. Hines Constr. Co. E. A. Hudsons Sons Hardaway Constr. Co. Wainer Constr. Co.
1,269,006.54 $18,706,440.28 $19,975,446.82 $11,151,457.02
i 1
ti
&
a
o,ii $
.' B
51 l.:$
?il
III
4,621.87 $ 30,575.52 $ 35,197.39 $ 31,591.31 Scott Constr. Co.
3,423.10
42,464.32
45,887.42
2,708.58 R. G. Foster & Co.
6,560.12
34,247.52
40,807.64
442.36 Crummey & Crummey
4,746.60
44,685.15
49,431.75
8,420.25 Glen C. Searing & Co.
10,434.79
63,812.17
74,246.96
31,641.04 J. G. Attaway Cons. Co.
30,828.81
399,218.65
430,047.46
6,872.35 John Monaghan Inc.
7,429.87
36,465.01
43,894.88
151.12 M. R. Woodall & Co.
32,010.00 Leo I. Barber
2,578.47
50,557.23
53,135.70
103,034.36 Cecil H. Dunn
8,795.87
140,504.05
149,299.92
9,243.50 Caddell & Jackson
173.03
173.03
39,372.47 Cecil H. Dunn
11,067.90
101,459.26
112,527.16
79,768.53 J. Frank Mathews
71.87
3,307.50
3,379.37
247,516.63 Ledbetter-Johnson
2,863.18
22,362.05
25,225.23
26,428.52 Cecil H. Dunn
2,610.65
42,559.16
45,169.81
51,265.69 Cecil H. Dunn
7,347.47
74,279.57
81,627.04
86,369.20 L. J. Bahin Co., Inc.
7,567.16
68,067.41
75,634.57
15,849.43 Coffee Constr. Co.
229.48
229.48
10,684.52 Cecil H. Dunn
4,004.69 12,136.34
27,154.70 79,125.75
31,159.39 91,262.09
68,129.03 Crowell Constr. Co. 6,918.41 Chapman & Brock
18,084.77
265,929.49
284,014.26
27,920.74 John Monaghan
9,676.01
68,635.79
78,311.80
29,171.73 Brooks Constr. Co.
1,940.60
14,259.63
16,200.23
71,941.77 Spalding Constr. Co.
5,692.97 3,166.31 8,672.47
86,132.51 37,404.08 64,307.73
91,825.48 40,570.39 72,980.20
742.52 North Ga. Constr. Co 12,391.61 W. L. Cobb Constr. Co.
127.80 Caddell & Jackson
3,720.51
38,944.21
42,664.72
40,960.74 W . L. Cobb Constr. Co.
16,823.34
97,685.77
114,509.11
8,569.90 T. D. Lamb
256
STATE HIGHWAY DEPARTMENT SUMMARY OF OPEN CONSTRUCTION PROJECTS
JUNE 30, 1948
FEDERAL AID--SECONDARY Continued
Allotment
s
117
2
s
120
2
s
125
1
s
126
1
s
126
2
s
127
1
s
129
1
s
131
1
s
144
1
s
147
1
s
149
3
s
155
1
s
155
2
s
157
1
s
159
2
s
159
4
FAS
163
4
s
170
3
FAS
171 B
1
S
178
1
s
179
1
s
180
3
s
182
1
s
194
1
s
196
2
SM
200
2
S
202
1
S
206
2
S
206
3
FAS
209 B
1
S
210
2
S
210
3
S
210
4
S
210
5
S
215
3
S
223
1
S
223
2
S
223
3
S
224
1
S
226
1
S
229
1
S
232
1
FAS
233 B
1
Dodge
$ 79,510.00
Effingham
141,651.00
Schley
86,628.00
Grady
54,794.00
Mitchell
118,734.00
Harris
118,196.00
McDuffie-Columbia 57,258.96
Harris
135,560.00
Harris
87,236.00
Heard
235,112.18
Talbot
155,352.00
Lumpkin
303,500.00
Hall
289,405.62
Oglethorpe-Madison 238,325.72
Meriwether
198,063.86
Meriwethe'r
23,136.00
Paulding
32,712.00
Franklin
20,952.00
Chattooga
78,358.00
Bibb
292,687.72
Seminole
164,769.92
Haralson
194,208.00
Terrell
50,472.50
Tift
76,866.00
Camden
74,760.29
Lowndes
4,043.69
Walker
166,847.26
Tattnall
486,630.13
Tattnall
388,100.00
Decatur
126,298.00
Colquitt
141,825.63
Dougherty
96,780.00
Dougherty
57,404.00
Colquitt
94,531.71
Turner
147,170.00
Jasper-Newton
132,622.00
Putnam-Jasper
109,964.00
Newton
43,882.00
Webster
170,979.76
Putnam
90,624.00
Gwinnett
50,322.65
Ware
111,268.00
Forsyth-Gwinnett 163,587.23
Encumbrances
222.62 28.50
87.31J
180.40
30.00 150.40
96.351 147.98
15.75
44.05 | 81.34
17.001 652.251
54.00|
2.00J
20.001 12.54 73.361
414.781 539.781
6.92|
87.50J
44.051
257
STATE HIGHWAY DEPARTMENT
SUMMARY OF OPEN CONSTRUCTION PROJECTS JUNE 30, 1948
Expenditures
Superv'n
Direct
Total
Allotment Ralance
to Complete
2,317.25 % 21,822.90 % 24,140.15 $ 55,369.85 Coffee Constr. Co.
7,730.76
9,066.14
16,796.90
124,631.48 Caddell & Jackson
5,632.39
74,281.44
79,913.83
6,714.17 C. H. Wheatley
4,044.83
17,467.52
21,512.35
33,253.15 Cecil H. Dunn
277.95
2,149.20
2,427.15
116,219.54 Cecil H. Dunn
4,688.52
48,883.68
53,572.20
134,443.40 Hugh McMath Con. Co.
3,814.76 12,297.21
53,444.20 121,867.53
57,258.96 134,164.74
0 Claussen-Lawrence 1,395.26 W. L. Cobb Inc.
2,381.54
9,982.76
12,364.30
74,841.70 Segars Constr. Co.
14,839.00
140,472.11
155,311.11
79,650.67 E. H. Hudsons Sons
9,350.04
124,317.93
133,667.97
21,684.03 W. L. Florence Con. Co.
2,238.91
38,552.70
40,791.61
262,612.04 A. G. Wimpy
4,846.06
27,831.53
32,677.59
256,580.05 Cobb & Woodall
12,472.63
171,666.20
184,138.83
54,186.89 E. A. Hudsons Sons
16,246.21
180,628.52
196,874.73
1,189.13 Henry Newton
319.37
8,807.24
9,126.61
14,009.39 E. A. Hudsons Sons
750.89
4,632.30
5,383.19
27,328.81 G. L. Strickler
119.34
7,408.80
7,528.14
13,408.11 E. A. Hudsons Sons
5,663.19
71,975.07
77.638.26
719.74 M. R. Woodall
32,739.73
252,519.56
285,259.29
7,428.43 R. A. Bowen
8,033.07
150,520.46
158,553.53
6,216.39 J. B. Gibson
10,998.83
106,608.19
117,607.02
76,556.93 W. L. Florence
4,789.59
44,616.20
49,405.79
1,066.71 Cecil H. Dunn
3,986.83
15,465.11
19,451.94
57,332.72 Coffee Constr. Co.
3,643.08 119.77
19,324.66
22,967.74 119.77
51,792.55 Seaboard Constr. Co. 3,923.92 Ga. Sou. & Fla. Ry. Co.
10,625.71 6,589.24 2,486.77
106,324.52 149,631.42
59,262.03
116,950.23 156,220.66
61,748.80
49,880.03 Ledbetter-Johnson 329,757.22 Wright Constr. Co. 326,297.20 H. M. Pafford, Jr.
7,135.44 10,814.24
6,599.04
109,964.02 117,556.16
75,338.40
117,099.46 128,370.40
81,937.44
9,198.54 J. B. Gibson Constr. Co. 13,453.23 Scott Constr. Co. 14,822.56 Wm. F. Bowe
10.50
10.50
57,350.96 Cecil H. Dunn
3,527.79
48,333.95
51,861.74
42,596.61 Cecil H. Dunn
147,170.00 Coffee Constr. Co.
5,724.46
109,071.24
114,795.70
17,826.30 W. C. Shepherd Co.
1,376.49
20,783.43
22,159.92
87,389.30 A. G. Wimpey
975.49
17,851.87
18,827.36
24,514.86 E. H. Hines Constr. Co.
979.08
14,407.61
15,386.69
155,586.15 Thrash-McDonald
6,393.92
51,287.94
57,681.86
32,854.64 Harry Brown
i
2,935.62
9,472.01
12,407.63
37,870.97 Rutland Constr. Co.
3,673.06
15,226.54
18,899.60
92,368.40 W. L. Cobb
12,834.61
150,749.36
163,583.97
3.26 E. A. Hudsons Sons
258
STATE HIGHWAY DEPARTMENT SUMMARY OF OPEN CONSTRUCTION PROJECTS
JUNE 30, 1948
FEDERAL AID--SECONDARY Continued
Allotment
FAS
233 C
1
S
236
2
s
246
2
s
251
2
s
255
1
s
259
1
s
259
2
s
260
1
s
262
1
s
263
1
s
271
1
SM
279
2
FAS
279 A
1
FAS
281
1
S
281
2
S
281
3
S
281
4
S
282
1
Forsyth-Gwinnett $ Clay Charlton DeKalb Randolph Bulloch Bryan Columbia Sumter Atkinson Jones Coffee Coffee Walton Morgan Watson Morgan Cherokee-Forsyth
258,606.00 100,966.00 130,524.00 374,364.62
47,405.00 95,008.00 67,382.00 99,282.00 98,332.00 30,718.00 134,861.21 71,376.33 362,946.32 26,274.33
172,978.00 104,190.00 234,648.00
S
319
S
333
S
335
S
336
S
336
S
338
S
342
S
346
S
347
S
349
S
350
S
351
S
352
s
353
s
353
s
354
s
361
s
362
s
364
s
366
s
370
s
371
s
513
s
525
Murray Lowndes Elbert Worth Worth Terrell Candler Columbia Fannin Monroe Screven Troup Grady Columbia Columbia Coweta Forsyth Henry Lincoln Thomas White Mitchell Bacon-Pierce Douglas
102,216.00 66,680.00
189,280.00 124,692.00
81,150.00 75,168.00 236,991.94 51,391.10 100,138.00 156,990.00 38,180.00 109,772.00 69,724.00 176,938.00 38,082.00 135,168.00 242,434.00 48,214.00 146,526.00 145,788.00 243,313.50 56,662.00 251,944.00 59,610.00
Encumbrances
389.34 328.88
11.50 52.50 150.40 180.40
50.75 50.75
44.06 78.13
4.77 28.50 389.33 289.76 17.00 318.34 97.20 81.50 324.59
42.53
181.49
mmmm
259
STATE HIGHWAY DEPARTMENT
SUMMARY OF OPEN CONSTRUCTION PROJECTS JUNE 30, 1948
Expeni litures
Superv'n
Direct
Total
Allotment Ralance
to Complete
17,907.98 $ 229,067.65 $ 246,975.63 $ 11,630.37 H. G. Smith
7,892.56
91,341.70
99,234.26
1,731.74 Cecil H. Dunn
2,598.67
72,533.34
75,132.01
55,002.65 Caddell-Jackson
11,141.48 2,028.50
75,028.52 37,051.30
86,170.00 39,079.80
287,865.74 W. C. Shepherd 8,325.20 C. H. Wheatley
8,848.94 4,452.22 4,968.24 5,906.98 2,451.60
82,336.26 39,121.76 18,430.37 36,377.30 15,964.42
91,185.20 43,573.98 23,398.61 42,284.28 18,416.02
3,811.30 23,755.52 75,883.39 55,897.32 12,301.98
J. G. Attaway J. G. Attaway Claussen-Lawrenee C. H. Wheatley Rozier Constr. Co.
11,135.86
28,414.78
39,550.64
95,130.17 Segars Constr. Co.
3,236.47 23,736.11
2,642.60
16,608.60 335,057.44
18,430.96
19,845.07 358,793.55
21,073.56
51,531.26 Thrash-McDonald 4,152.77 Leo T. Barber 5,200.77 E. A. Hudsons Sons
1,715.24
2,248.87
3,964.11
(--) 50.75 Ga.-Ala. Paving Co. 168,963.14 E. A. Hudsons Sons
104,190.00 E. A. Hudsons Sons
21,740.19
178,138.97
199,879.16
34,768.84 Ledbetter-Johnson
1,016.97 3,693.36 4,175.77 1,972.39 2,869.64 4,957.86
96.57 2,675.60 4,788.13 2,021.19
366.69 3,798.69 3,647.73
1,174.58
1,122.00 11,241.51
4,281.56
16,246.27 83,658.59 48,529.05 13,391.54 30,154.70 33,393.24 4,673.75
54,891.25 17,742.08
5,754.60 13,621.95 33,928.27
2,538.00
22,029.74 219,706.41
44,596.99
17,263.24 87,351.95 52,704.82 15,363.93 33,024.34 38,351.10 4,770.32 2,675.60 59,679.38 19,763.27 6,121.29 17,420.64 37,576.00
3,712.58
23,151.74 230,947.92
48,878.55
102,216.00 Ledbetter-Johnson 49,416.76 W. L. Cobb
101,883.99 E. H. Hines 71,909.05 T. D. Lamb, Jr. 65,781.30 Cecil H. Dunn 42,115.16 Oxford Constr. Co. 198,251.51 Thrash-McDonald 46,331.02 Stewart Bros. 97,445.40 Ledbetter-Johnson 96,992.28 W. L. Cobb 18,319.53 J. G. Attaway 103,650.71 W. L. Cobb 52,221.86 Geo. C. Blount & Son 139,037.41 Henry Newton 38,082.00 Coffee Constr. Co. 135,168.00 Hugh Steele Constr. Co. 242,434.00 A. G. Wimpy 48,214.00 Stewart Bros. 146,526.00 J. G. Attaway 142,032.89 J. B. Gibson 243,313.50 R. T. Smith 33,510.26 Ga.-Ala. Paving Co. 20,996.08 Wright Constr. Co. 10,549.96 Espy Paving & Constr.
260
STATE HIGHWAY DEPARTMENT SUMMARY OF OPEN CONSTRUCTION PROJECTS
JUNE 30, 1948
FEDERAL AID--SECONDARY Continued
Allotment
Encumbrances
s s
FAS S S S S
s s s s s s s s s
FAS S S S S S S
526 526 536 536 540 540 554 555 2603 2603 2610 2610 2627 2629 2629 2629 2629 2634 2656 2656 2674 2674 2696
3
Irwin
$ 67,251.76 $
4
Irwin
129,886.44
2
Dougherty-Worth 132,648.00
3
Crisp
86,140.00
3
Hart
95,504.00
4
Elbert
57,650.00
17.00
2
Upson
284,371.47
2
Fayette
117,750.78
150.40
3
Habersham
149,821.20
4
White
168,897.00
1
Taylor
209,603.00
2
Marion
243,047.47
150.40
6
Greene
77,262.00
2
Taliaferro
56,378.87
3
Taliaferro
187,081.83
201.74
4
Taliaferro
54,174.10
5
Taliaferro
51,826.50
30.33
2
Chatham
54,822.00
2
Early
92,334.00
3
Miller-Early
123,406.00
2
Polk
191,988.00
164.49
3
Floyd
221,248.00
26.00
2
Bartow
67,696.00
187.50
$17,419,867.07 $
8,456.34
FEDERAL AID--GRADE CROSSINGS
FAGM FAGM FAGS FAGS FAGM FAGM FAGM FAGM FAGH FAGH FAGM FAGM FAGS FAGS FAGM FAGM
2 2 18 20 24 30 32 B 96 106 163 177 180 A 184 196 215 231
Unit 8 9 1 1 4 4 1 6 6 5 1 1 1 1 2 1
Chattooga Chattooga Muscogee Floyd Cherokee Cobb Tattnall Floyd Sumter Stewart Stephens Haralson Fulton Camden Wilcox Bryan
$
3,731.24
4,177.40
100,299.29
3,628.73
3,360.27
7,132.88
4,641.20
38,995.28
113,428.05
65,245.25
332,433.51
107,397.63
268,609.64
5,122.90
5,492.50
7,136.16
261
STATE HIGHWAY DEPARTMENT
SUMMARY OF OPEN CONSTRUCTION PROJECTS JUNE 30, 1948
Expenditures
Superv'n
Direct
Total
Allotment Balance to Complete
3,664.32
10,903.65
11,582.28
2,736.53
3,878.64
881.52
8,910.38
> I 6,511.91
7,902.55
9,938.41
13,332.70
11,370.39
3,674.76
3,840.59
11,461.44
2,067.45
494.60
4,140.29
5,947.00
450.28
11,063.01
:
5,612.38
10,418.92
63,097.29 112,652.84 112,876.40
81,403.76 58,065.68 22,701.36 242,276.37 28,246.54 115,256.60 146,848.61 150,912.24 129,388.20 69,072.19 50,125.58 145,816.11 15,649.56
7,045.31 46,882.15 83,890.40
7,763.26 102,852.36
62,972.73 55,869.82
66,761.61 $ 123,556.49 124,458.68 84,140.29
61,944.32 23,582.88 251,186.75 34,758.45 123,159.15 156,787.02 164,244.94 140,758.59 72,746.95 53,966.17 157,277.55 17,717.01
7,539.91 51,022.44 89,837.40
8,213.54 113,915.37
68,585.11 66,288.74
490.15 6,329.95 8,189.32 1,999.71 33,559.68 34,050.12 33,184.72 82,841.93 26,662.05 12,109.98 45,358.06 102,138.48 4,515.05 2,412.70 29,602.54 36,457.09 44,256.26 3,799.56 2,496.60 115,192.46 77,908.14 152,636.89 1,219.76
Espy Paving & Constr. Cecil H. Dunn Crummey & Crummey Ledbetter-Johnson E. H. Hines Stewart Bros. Wright Constr. Co. Crummey & Crummey C. M. Lyle Constr. Co. C. M. Lyle R. A. Bowen Coffee Constr. Co. E. H. Hines Harry Brown Harry Brown Stewart Bros. Geo. C. Blount & Sons Espy Paving & Constr. Scott Constr. Co. J. B. Gibson Dickerson Inc. Dickerson Inc. Ledbetter-Johnson
789,379.34 $ 8,546,390.71 $ 9,335,770.05 $ 8,075,640.68
265.46 47.96
2,676.01 19,490.98
3,400.48
6,274.11
2,676.01 19,756.44
3,448.44
6,274.11
5,877.08 5,469.68 13,493.79 9,346.72 19,490.27
72,892.59 36,187.41 299,437.09 42,351.35 192,025.62
78,769.67 41,657.09 312,930.88 51,698.07 211,515.89
3,731.24 1,501.39 80,542.85
180.29 3,360.27
858.77 4,641.20 38,995.28 34,658.38 23,588.16 19,502.63 55,699.56 57,093.75 5,122.90 5,492.50 7,136.16
Signal Constr. Co. Central of Ga. Ry. Co. Henry Newton Co. Southern R.R. Co. L. & N. R.R. Co. Southern R.R. Co. Seaboard Airline Ry. D. B. Scott Co. Harry Brown Thrash-McDonald Henry Newton & Co. S. B. Slack MacDougald Cons. Co. Seaboard Airline Ry. Seaboard Airline Ry. Seaboard Airline Ry.
262
STATE HIGHWAY DEPARTMENT SUMMARY OF OPEN CONSTRUCTION PROJECTS
JUNE 30, 1948
FEDERAL AID--GRADE CROSSINGS Continued
Allotment
Encum-
brances
FAGS 235 A
1
FAGS 237
2
FAGM 238
1
FAGM 248 B
1
FAGM 251
1
FAGS 256
1
FAGH 340
4
FAGM 369 A
4
FAGH 422
5
FAGH 470 A
5
FAGS 572 C
FAGM 574 B
FAGS 2627 D
FAGM 2712 B
FAGH 2712 C
FAGM 2715
3
Stephens Glynn Fulton Telfair DeKalb Fulton Fayette Toombs Whitfield Laurens Fulton Dade Oglethorpe Wilkinson Jones Seminole
? 5,091.86 $
8,540.32 98,637.54
3,544.92 400,911.84
5,499.40 57,820.79 103,353.80 89,808.01
3,388.92 76,887.33 51,480.48 25,661.77 120,389.90 85,817.53
6,458.40
$ 2,214,124.74 $
187.29B 5.50
192.79J
URBAN HIGHWAY
U
492
2
Dougherty
$ 392,200.00 $
WORKS PROGRAM
WPGM
5 A
1
WPGM 163 C
1
WPGM 175
1
WPGM 209 A
1
WPGM 213 A
1
WPGM 277 A
1
WPSS 528 A
2
WPGM 2672
2
ACCESS ROADS
Barrow
$
Douglas
Habersham
Decatur
Calhoun
Cobb
Fulton-DeKalb
Brooks
$
6,825.00 $
4,076.96 7,950.00 4,712.58 3,741.86 34,124.01 24,924.49 8,477.70
94,832.60 $
164.491 164.49H
DARM
41
1
DARM
45
1
DARM
48
1
FLIGHT STRIP
Walker-Dade Murray Murray
$ 21,071.90 $
33,794.88 14,781.08
$ 69,647.86 $
FSC
2
1
Clinch
$ 362,262.47 $
263
STATE HIGHWAY DEPARTMENT
SUMMARY OF OPEN CONSTRUCTION PROJECTS JUNE 30, 1948
Expenditures
- Superv'n
Jirect
Total
Allotment Halance
to Complete
13,738.91
5,915.67
1,134.43 1,053.56 6,947.50
386.26 9,991.41 3,373.20 2,577.82 8,970.45 5,759.83
45.00
$
81,475.73
46,872.54
32,763.59 14,356.20 57,409.01
2,813.33 65,852.92 47,107.28 23,083.95 93,278.00 75,766.37
6,149.01
$
95,214.64
52,788.21
33,898.02 15,409.76 64,356.51
3,199.59 75,844.33 50,480.48 25,661.77 102,248.45 81,526.20
6,194.01
5,091.86 8,540.32 3,422.90 3,544.92 347,936.34 5,499.40 23,922.77 87,944.04 25,446.00
189.33 1,043.00 1,000.00
0 18,141.45
4,291.33 264.39
Southern Ry. Co. Seaboard Airline Ry. MacDougald Cons. Co. Southern Ry. Co. W. L. Cobb Atlantic C. L. Ry. Co. G. W. Burtz Somers Constr. Co. Stepp Engr. Co. M., D., Sav. R.R. Co. S. B. Slack W. B. Brantley Constr. Harry Brown Wright Constr. Co. H. G. Smith Atlantic C. L. R. R. Co.
113,885.00 $ 1,221,663.57 $ 1,335,548.57 $ 878,383.38
... ji 14,571.32 $ 554,254.91
368,826.23 $ 23,373.77 Wm. F. Bowe & Co.
1.09
4,057.54 1,634.18 5,692.81 $
6,706.45 $ 3,779.96 7,825.23
29,411.30 15,710.41
63,433.35 $
6,707.54 $ 3,779.96 7,825.23
33,468.84 17,344.59
69,126.16 $
117.46 297.00 124.77 4,712.58 3,741.86 655.17 7,415.41 8,477.70
Seaboard Airline Ry. Southern Railway Co. Southern Railway Co. Seaboard Airline Ry. Seaboard Airline Ry. G. L. Strickler Hugh McMath Atlantic Coast Line
25,541.95
i
976.94
15,887.79
16,864.73
4,207.17 Ledbetter-Johnson
3,576.42
29,924.92
33,501.34
293.54 L. N. Trammell
355.98
11,839.95
12,195.93
2,585.15 L. N. Trammell
4,909.34 $ 57,652.66 $ 62,562.00 $
7,085.86
-
13,151.31 $ 343,167.45
356,318.76 $
5,943.71 Claussen-Lawrence
264
STATE HIGHWAY DEPARTMENT
UNRECORDED COMMITMENTS
(IN UNALLOTTED APPROPRIATIONS ACCOUNT)
JUNE 30, 1948
CONSTRUCTION
FEDERAL AID
Estimated
Federal
PROJECT NOS.
Cost
Funds
State Funds
PRE-WAR PROGRAM FH 3A(3), 3B(1), 3C(1)
Union-Lumpkin FAP 183 (2) Spalding
$ 141,376.00 27,054.00
70,688.00 $ 70,688.00
13,527.00
13,527.00
POST-WAR
PROGRAM
F
165 (2) Polk
F
213 (3) Worth _
F
224 (3) Gordon ___
F
284 (2) Union _"_.
F
301 (2) Floyd _
FG 382 [3) Stephens
F
422 (6) Whitfield
F
426 (7) Union __.
F
439 (8) Baldwin .
FI
484 (1) Cobb
F
531 (5) Glynn
F
2707 (4) Johnson
F 2724 (3) Jefferson
F
2748 (2) Lamar-Pike
g
148 (2) Talbot
S
155 (3) Lumpkin
SG 159 (3) Meriwether
S
259 (3) Bulloch
s
281 (2) Morgan
s
308 (1) Hancock
s
' 335 (2) Oglethorpe
s
340 (1) Banks-Hall
s
343 (1) Carroll
s
350 (2) *Screven
s
357 (1) Carroll
s
359 (1) Cobb
,
s
362 (2) Rockdale
s
369 (1) Heard
s
536 4) Worth
s
555 (3) Spalding
s
555 ( 4) Fayette _
u
1 ( 10) Spalding
$ 168,430.00 $ 84,215.00 $ 84,215.00
177,726.00 146,828.00 23,782.00 257,140.00 218,500.00 116,382.00
82,512.00 42,134.00 2-30,000.00 1,534,850.00 77,142.00 189,562.00 97,524.00 --. 384,000.00 134,700.00 209,386.00 108,240.36 221,480.00 150,462.00 122,850.00 159,434.00 321,336.00 145,522.00 94,120.00 136,080.00 190,000.00 121,896.00 249,868.00 237,610.00 64,620.00 55,014.00 124,692.00
88,863.00 73,414.00 11,891.00 128,570.00 109,250.00 114,100.00 41,256.00 21,067.00 115,000.00 767,425.00 38,571.00 94,781.00 48,762.00 192,000.00 67,350.00 104,693.00 106,118.00 110,740.00 75,231.00 61,425.00 79,717.00 160,668.00 72,761.00 47,060.00 68,040.00 95,000.00 60,948.00 124,934.00 118,805.00 32,310.00 27,507.00 62,346.00
88,863.00 73,414.00 11,891.00 128,570.00 109,250.00
2,282.00 41,256.00 21,067.00 115,000.00 767,425.00 38,571.00 94,781.00 48,762.00 192,000.00 67,350.00 104,693.00
2,122.36 110,740.00
75,231.00 61,425.00 79,717.00 160,668.00 72,761.00 47,060.00 68,040.00 95,000.00 60,948.00 124,934.00 118,805.00 . 32,310.00 27,507.00 62,346.00
Total
$6,425,392.36 $3,320,603.00 $3,104,789.36
Grand Total
..$6,593,822.36 $3,404,818.00 $3,189,004.36
265
STATE HIGHWAY DEPARTMENT
UNRECORDED COMMITMENTS (IN UNALLOTTED APPROPRIATIONS ACCOUNT)
JUNE 30, 1948
REGULAR STATE FUNDS
COUNTY
F
5
(3)
Bacon
F
324
(4)
Troup
FAP 387 A (4)
Burke-Emanuel
F
461
(6)
Bacon
F
492
(1)
Dougherty-Lee
F
520
(3)
Dooly
F
530
(1)
Morgan
F
2709
(2)
Meriwether
F
2748
(2)
Lamar-Pike
S
69
(2)
Franklin
FAS
75 A (2)
Gilmer
S
99
(1)
Henry
S
159
(2)
Meriwether
:
170
(3)
is
196
(2)
Franklin Camden
FAS 279 A (1)
Coffee
S
281
(2)
Morgan
S
281
(4)
s
336
(1)
s
352
(1)
s
2629
(4)
Morgan Worth Grady Taliaferro
SAP 661
(2) Spur Meriwether
4JSAP 856
(4)
Wilkes
SAP 919 (11)
Chatham
SAP 1095 A (1) Ct 1 Clinch .
SAP 1095 A (2) Ct 1 Clinch _.._.
SAP 1160
(1)
Pickens _
SAP 1544 A (10)
Cook
SAP 1581 B (3)
*Jenkins __
SAP 1600 A (4)
Glascock _.
41 SAP 1637 A (7)
Effingham
4|SAP 1662 (ID
Fayette
| SAP 1667
(6)
Charlton ..
j SAP 1690 B
*Harris
4 SAP 1700 A (5)
Talbot _._.
I SAP 1732 A (2)
*Gwinnett -
I SAP 1791 B (2)
Camden
JSAP 1828 A (2)
Tift
4SAP 1953 B (3)
*Wilkinson
JSAP 1956 (1)
Pickens .___
1PR
150
(4)
Coweta ._.
1PR
160 B (1)
Jasper
STATE FUNDS
$ 7,000.00 4,452.00 10,100.00 6,500.00 593.35 346.00 86.00 255.00 1,300.00 2,951.79 9,761.75 727.33
12,300.00 1,690.00 100.00
27,149.63 4,000.00 570.00 1,349.00 7,143.60 7,321.27 60,000.00 422.00
64,231.00 222,285.00
84,150.00 213.69
7,392.00 18,109.51 30,255.00 24,455.10 42,822.45 28,003.21 46,000.00 42,551.00
1,827.57 175.00
111,292.00 2,376.83 1,584.00
20,337.06 60,000.00
266
STATE HIGHWAY DEPARTMENT
UNRECORDED COMMITMENTS (IN UNALLOTTED APPROPRIATIONS ACCOUNT)
JUNE 30, 1948
REGULAR STATE FUNDS
PR
237
(6)
PR
388
(5)
PR
409 B (2)
PR
463
(3)
PR
495
(2)
PR
641
(3)
PR
648
(3)
PR
733
(1)
PR
1035
(1)
PR 1036
(1)
PR
1037
(1)
PR
1050
(1)
PR
1051
(1)
COUNTY
Emanuel _. Atkinson _. Heard Camden __. Richmond *Chattooga . Paulding .. Richmond Sumter __ Sumter . Screven Burke Thomas
Total Unrecorded Commitments State Funds
STATE FUNDS
64,208.00 5,116.45 10,513.27 51,204.01 9,859.00 2,095.50 26,494.38 11,760.00
1,960.00 193,354.00 107,000.00
12,021.00 61,964.00
$1,531,728.75
$4,720,733.11
(*)Funds held as per budgetary authority, no actual commitment having been made on the projects.
267
STATE HIGHWAY DEPARTMENT
STATE AID TO COUNTIES FOR ROADS (Acts 1945 p. 316 Amending Code 1933 Sec. 92-1404)
County
Memo Miles State Highway System
STATE-AID GRANTS
In Fiscal Year
Jan. 1, 1924, to June 30, 1948
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
123.796 86.772 70.422 70.411 67.670 67.441 78.148
111.954 79.504 120.895 95.082 54.383 90.130 111.391 94.459 117.039 128.769 59.576 75.529 84.683 49.271 155.597 55.787 104.288 91.272 43.894 50.903 111.427 45.491 45.453 62.516 146.394 109.826 146.784 - 122.277 79.426 48.464 108.754 77.216 65.955 76.558
38,074.69 27,609.69 21,562.95 22,251.20 18,840.71 20,573.60 24,217.62 36,861.04 25,016.48 39,448.11 23,108.44 17,998.86 28,135.09 38,865.35 28,423.90 64,465.57 75,000.00 18,462.78 21,406.25 26,030.40 24,844.41 50,097.45 17,500.00 32,113.99 27,001.32 17,500.00 22,453.99 40,216.23 17,500.00 17,500.00 19,101.87 44,766.64 35,917.78 39,841.39 43,774.21 24,709.22 18,720.87 37,690.62 24,574.03 33,241.61 18,690.15
613,159.12 442,392.67 362,371.56 318,144.80 370,287.22 340,521.05 362,374.07 609,979.03 330,667.94 596,600.99 415,274.57 278,509.78 452,722.87 619,616.89 523,136.08 759,377.31 801,390.21 341,993.31 368,744.62 470,041.37 312,127.43 745,179.16 213,753.53 454,681.57 461,115.27 288,738.79 321,993.41 479,622.32 269,684.06 302,952.80 336,341.13 645,425.82 577,027.29 579,225.65 678,397.23 397,581.63 308,915.87 601,348.70 439,553.59 421,769.26 316,744.32
268
STATE HIGHWAY DEPARTMENT
STATE AID TO COUNTIES FOR ROADS (Acts 1945 p. 316 Amending Code 1933 Sec. 92-1404)
County
Dawson Decatur DeKalb Dodge Dooly Dougherty Douglas Early Echols Effingham Elbert Emanuel Evans Fannin Fayette Floyd Forsyth Franklin Fulton Gilmer Glascock Glynn Gordon Grady Greene Gwinnett Habersham Hall Hancock Haralson Harris _ Hart --- Heard _.. Henry .
Houston Irwin Jackson Jasper Jeff Davis Jefferson Jenkins
Memo Miles State Highway System
89.391 100.853 121.651 135.079
84.351 102.621
70.264 118.962
85.407 85.688 95.102 170.689 58.037 66.967 74.931 106.354 63.140 100.110 205.464 64.445 41.803 83.316 74.475 134.418 83.501 139.208 88.915 134.265
76.699 78.200 135.238 81.345 74.858 88.275 103.563 69.760 95.448 120.831 66.682 149.148 72.442
STATE-AID GRANTS
In Fiscal Year
Jan. 1, 1924, t June 30, 1948
27,833.97 43,918.62 44,573.07 42,198.01 42,342.42 23,102.29 21,612.13 31,656.19 26,310.00 51,077.60 33,014.24 60,964.97 18,094.08 19,885.36 23,805.90 34,243.25 23,615.40 30,900.35 75,000.00 27,572.82 17,500.00 24,798.32 26,509.72 45,755.99 29,895.63 46,250.67 28,125.86 37,592.30 31,047.83 29,520.79
37,254.32 28,669.70 26,617.25 32,246.12 26,949.09 22,583.03 29,102.93 37,595.37 25,071.77 57,867.87 22,524.65
$ 396,554.54 597,121.84 488,998.36 623,018.72 498,703.97 403,094.15 292,575.42 516,114.95 414,844.26 443,409.21 542,935.83 980,817.28 255,937.58 336,153.24 324,376.99 598,399.46 328,362.94 510,010.98 893,695.00 389,049.08 216,797.75 469,645.95 469,785.44 633,980.75 502,457.81 760,888.79 463,288.62 647,307.65 513,735.93 389,060.60 555,965.84 437,774.90 358,965.45 486,525.38 540,978.90 398,492.82 551,614.83 578,368.66 304,280.81 812,656.86 400,235.65
269
STATE HIGHWAY DEPARTMENT
STATE AID TO COUNTIES FOR ROADS (Acts 1945 p. 316 Amending Code 1933 Sec. 92-1404)
County
Johnson
Jones _
Lamar _
Lanier ._
Laurens
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
i
Polk Pulaski
Putnam
Quitman .___
Rabun
Randolph ..
Richmond ..
Rockdale ._.
Schley
Memo Miles State Highway System
73.026 88.974 50.491 100.387 167.725 76.563 126.180 73.180 62.784 144.474 83.070 150.990 100.535 91.385 65.218 57.962 137.492 57.107 157.907 129.225 73.343 69.979 63.036 87.677 116.219 58.038 79.976 93.836 47.502 89.689 75.355 48.169 73.091 63.868 72.647 31.897 71.852 62.809 93.593 56.371 54.644
STATE-AID GRANTS
In Fiscal Year
Jan. 1, 1924, to June 30, 1948
23,197.54 27,327.01 17,500.00 31,063.20 64,652.00 26,869.20 36,990.10 21,609.04 19,292.36 46,859.02 22,868.78 48,272.38 29,914.07 23,332.73 23,947.23 17,857.49 43,393.22 17,500.00 48,825.44 39,758.43 23,179.10 30,387.24 20,075.85 27,078.13 35,290.98 17,820.62 28,556.04 32,301.42 17,500.00 28,205.75 23,108.43 18,398.25 22,318.80 19,621.12 26,248.55 17,500.00 20,321.66 21,738.09 38,043.96 18,213.91 17,500.00
$ 392,227.37 508,211.73 306,747.35 427,770.01 938,469.89 320,163.09 504,902.33 327,061.33 369,258.01 767,219.87 436,806.44 645,982.36 530,982.24 366,101.89 345,695.13 320,926.34 673,962.52 292,449.91 753,356.61 641,003.96 349,805.16 441,738.81 366,980.22 480,833.26 497,375.24 341,238.56 438,107.12 471,619.19 254,278.34 438,297.51 340,043.62 302,728.04 409,989.95 403,510.15 477,354.05 278,866.34 393,095.84 356,110.70 539,710.74 241,623.50 264,786.41
270
STATE HIGHWAY DEPARTMENT
STATE AID TO COUNTIES FOR ROADS (Acts 1945 p. 316 Amending Code 1933 Sec. 92-1404)
County
Screven Seminole Spalding Stephens Stewart Sumter Talbot Taliaferro Tattnall Taylor Telfair Terrell Thomas Tift Toombs Towns Treutlen Troup Turner Twiggs Union Upson Walker Walton Ware Warren Washington Wayne Webster
Wheeler White Whitfield Wilcox Wilkes Wilkinson Worth
Memo Miles State Highway System
- 95.278 50.361 54.569 50.719 65.200
120.628 114.563
49.640 127.961 128.467 146.746
74.366 177.159
65.437 107.243
55.124 74.363 132.864 78.995 77.193 63.060 71.936 118.317 93.225 137.816 88.584 133.386 105.986 49.562 85.859 55.222 61.398 106.379 94.766 96.887 119.889
14,385.517 Mi.
STATE-AID GRANTS
In Fiscal Year
Jan. 1,1924, to June 30,1948
! 60,547.13 19,393.75 21,950.09 20,109.65 20,051.27 38,590.89 31,284.41 17,500.00 37,315.77 32,104.78 45,104.61 22,899.50 54,850.65 25,382.10 34,163.37 17,500.00 23,154.52 32,952.79 24,466.49 28,918.57 19,396.83 22,893.36 35,764.15 30,774.37 42,609.73 28,371.66 60,362.76 32,949.72 17,500.00 26,162.52 17,537.95 23,028.55 32,157.02 25,809.18 27,443.76 42,265.60
$4,817,013.03
$ 577,606.24 237,897.53 346,772.20 269,507.25 478,590.57 636,417.33 516,705.50 245,513.71 641,523.97 510,601.76 666,788.40 397,626.35 814,407.73 426,307.73 523,872.36 288,868.38 326,801.70 576,080.80 368,452.97 447,544.60 373,782.87 428,418.45 511,478.69 504,834.89 715,879.04 419,253.27 698,808.06 578,992.92 276,489.96 469,022.48 314,728.02 351,861.01 460,689.61 462,634.10 464,461.15 632,568.74
$73,775,648.95
271
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS YEAR ENDED JUNE 30, 1948
Name
Alexander, S. J. Inc
American Tel. & Tel. Co
Amicalola Elec. Mem. Corp. Anderson, W. T
..--.
Ansley, Harriett R
Appling Contractors, Inc
Attaway, J. G. Const. Co.,,.
Atlantic Coast Line R. R
Austin, Fred
Ayers, Mrs. C. B
Bagby, Wiley
-
Baggett, Geo. P
Bahin, L. J. & Co. Inc
Ballard, Mrs. Minnie E
Banks, A. G
Barber, Leo T._
Barber, Leo T. & Dixie Const. Co Barfield, John
Barnhard, J. J
Barnhard, John E
Beasley, Jones E
Beckham, E. M. Const. Co._.
Bell, J. Fred
Bennett, Mrs. J. C
Bennett, R. L
Betsell, Mrs. Bryant
Blackwell, O. E
Blount, Geo. C. & Son ____
Bohannon, J. W
Booth, A. K. Trucking Co
Bowe, W. F. & Co
Bowen, R. A
Bowen, R. A. and Christian & Bell
Bradley, Claude S Brazier, J. W
Bridge, Cole
Bright-well, R. P
Brooks Const. Co
Brooks, Mrs. J. R
Brown, Arthur
Brown, Dave L
Brown, Harry
Brown, J. J
Brown, J. N
Amount
$ 800,578.40 4,481.15 1,044.38
25,260.35 743.40
7,060.99 218,898.13
18,343.31 85.43 267.50 15.00 95.60
74,221.65 535.84 118.98
19,810.88 353,700.24
371.50 1,300.55
959.56 539.25 46,607.78
822.75 725.70 2,480.00 701.85 1,586.50 85,404.69 544.05 99.96 404,744.84 172,915.44 35,505.84 543.22
69096
1,348.22 257.62
214 900.23 235.40 303.20
7 454,43 304^283.93
836 39
393.80
272
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS YEAR ENDED JUNE 30, 1948
Name
Brown, W. 0
Brown, Wm. N--
Buice, Mrs. Effie.
'__
Burtz, G. W.. Buck Electric Co., Inc
Cadell & Johnson
Cairo, City of
Caldwell, Mrs. C. H.Campbell Constr. Co
Carithers, M. H
Carlisle, J. W Carlton Const. Co
Carr, P. H
Carroll, J. O Carroll, M. J. Const. Co._
Central of Ga. Rwy..
Central Sand & Asphalt Co..
Chappell, Worthey T. ..
Chapman & Brock.. Charlton County Tempe. Prot. Org..
Christian & Bell Co
Clack, Rosa B
Clark, Mrs. J. H.. Claussen-Lawrence Const. Co
Clements, Claude..
Cobb, A. A Cobb, W. L. Inc.... Cobb, W. L. & Woodall Const. Co
Coffee Const. Co Colquitt County Rural Elec. M. Corp.
Colquitt, Miss Ora A
Connally, W. T
Cook, T. J Cornell-Young Co
Cooper, Julia Cottle, Emett
Courson, Martin
Crawford, W. M Cradfordville Lumber Co
Crittenden, M. M Crowell Const. Co
Crummey & Crummey
Crump, A. B
Currahee Const. Co
Amount
$
414.75
1,251.00
581.74
35,445.05
14,964.08 139,449.56
516.97
697.14
5,845.17
114.00 236,488.35
2,725.00 491.70
115,017.52 9,799.99
71,707.58 308.73
75,487.69 150.85
108,924.94 841.32 488.00
153,557.59 393.60 292.62
800,651.08 27,831.53
880,342.02 563.04 663.00 644.47 647.20
5,797.35 325.00 610.61
2,004.00 749.12
7,425.00 110.50
31,423.85 233,942.40
383.00 7,408.94
273
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS YEAR ENDED JUNE 30, 1948
Name
Dalton, Homer
Daniel, F. P
Davidson, Miss Inez
Dawes Silica Mining Co...
Devane Const. Co
Dickerson, Inc. ...
Dixie Contracting Co
Duggan, Mrs. C. A
Duncan, Mrs. Viola B.
Dunn, Cecil H. Const. Co
Dunn, J. C. & Dunn, J. Boyd-
Ellis, Ethel G., Executrix .....
Espy Paving & Const. Co
Excelsior Elec. Mem. Corp
Faircloth, Mrs. I. L
Faircloth Bros
Florence, W. L. Const. Co....
Florence, W. L. Const. & G. R. Strickler
Forestry, State Dept. of
Forsyth County Elec. Mem. Corp...
Foster, R. G. & Co
Freeman, W. H
Frye, Wilber 0
Fulton, J. W
Garrett, R. L
General Refractories Co
Georgia-Alabama Power Co
Georgia Power Co
Georgia Power & Light Co
Georgia Railroad
German, R. M
Gibson, J. B. Const. Co
Gill, A. M
Gholston Bros.
Gordy, Schley
Graham, H. W
Graham, J. M
Green, J. M
1
Green, M. L
Greer & Burch
Greer & Wright
Grinstead, E. L
Hall Const. Co
Hardaway Contracting Co.
Amount
$ 1,395.42 58.96 103.28
2,119.26 4,263.85 165,825.09 10,220.79
314.47 562.00 405,149.80 133.92
48.72 42,632.69
200.00 2,424.12 1,482.39 292,985.64 225,820.15
316.83 51.06
3,779.47 97.80
598.50 1,350.00
350.40 387.07 264,933.58 2,261.28 3,649.96 8,082.58 700.00 253,918.18 327.59 165.00 80,522.54 1,232.30 115.50 610.45 1,306.68 36,180.77 43,846.83 470.44
89.36 41,330.86
274
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS YEAR ENDED JUNE 30, 1948
Name
Herndon, S. H __ Hewitt Contracting Go
Hewitt Contracting Co
Hines, E. H. Const. Co
Hogan, Hugh
Holland Const. Co--
Holland, S. R
Holt, W. V
Howard, C. J
Hudson, E. A. Sons---
Huddleston, Hugh
Huey, Harmon
Hughes, A. L
Hunt, Bud
Hunter, W. R
Ingram, Juanita
Ingram & LeGrand
Interstate Contr. Co
Ivey Const Co
J ackson, G. G
Jefferson Const. Co
Johnson, M. E. & Mrs. M. E._
Jones, A. H
Jones, Clarence C
Jones, Mrs. G. P
Jones, B. L. & Co
Jones, Mrs. Matt, Sr
Kelley, E. T
_
Kelley, S. L
Key, G. C
Kennedy, J. E
Kennedy, J. Henry
Kirkland, Mrs. F. H
.__..
Kirkland, Mrs. Emmie L
L. & N. Railroad
LaGrange, City of
Lamb, T. D., Jr
Lambert, Rebecca
Lamsden, T. D
Lawrence, J. M. Estate
Ledbetter-Johnson Contr._
Lee, Mrs. Adel
Lee, Fred
Leslie, Peter
Amount
$
900.30
3,235.95
928.92 249,279.68
360.36
16,154.97 50.00
907.19
274.80
563,613.31
797.65
379.20
47.25 395.16
587.00
818.88
509.40 5,344.30
91,344.30
326.27
126,405.85 467.48
381.38 38,566.08
358.20
55,907.81
1,246.10 36.36 703.90
335.00
135.00 538.20 1,236.90 2,091.54
211.82
488.40
123,153.42
150.00
118.20
3,150.00
736,103.69
187.80
557.50
375.90
275
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS YEAR ENDED JUNE 30, 1948
Name
Little, H. P.
Lokey Const. Co.
Lokey & Anderson
Love, Rose
Loyd, Mrs. Mattie P
Lyle, C. M. Const. Co
Macon, Dublin & Savannah R. R..
MacDougald Const. Co MacDougald Warren Co
Maddox, J. H. ..
Manley, J. D. Const. Co
Marion Const. Co
Martin, Clyde
Martin, L. F
Martin, W. C. Estate
Marks, James H
Mask, W. W
-
Mathews, J. Frank, Inc
Mathews, J. Frank, Inc
Maxey, Mrs. L. P., Agt
Mayes Const. Co. (N. Y. Cas. Co.) McCurdy, E. M
McDaniel, C. A
McMath Const. Co.
Mclntosh, Geo. L._.
McKnight, Mrs. Carrie Lee_
McNair, Mrs. R. L
McNew, Opal M
McRae, Lovett D
Meaders, Mrs. O. E
Meadows, Mrs. A. A
Middle Georgia Elec. Mem. Corp._
Mitchell, Irene B
Moate, Mrs. R. H
Monaghan, John, Inc
Monaghan, John & Scott Const. Co._.
Moody, C. G
Moore, W. H
Montgomery, N. E
Mosley, R. S
Nashville Bridge Co
New Winder Lumber Co
Newton, Henry & Co..,,_
Newton, A. B
Amount
$ 30,890.73 523.19
53,881.65 62.44
1,578.22 380,812.72
5,609.06 \ 198,501.96
3,965.25 235.37
16,232.95 265,482.11
733.83 240.24 2,783.40
26.97 460.20 100,896.22 26,947.22
420.55 16,036.51
217.60 77,189.47 339,390.09
1,025.00 1,342.94
436.50 1,300.00
543.19 668.90 830.10 1,190.20 268.55 798.00 302,473.96 36,225.00 291.70 848.64 200.50 304.24 113,890.98
6,699.80 406,560.06
55,154.51
276
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS YEAR ENDED JUNE 30, 1948
Name
Nichols Contracting Co
No. Georgia Elec. Mem. Corp
Oaks, F. J Ocmulgee Const. Co
Oglesby, Mrs. Hugh
Okefenokee Rural Elec. Mem. Corp
O'Keefe, L. D
Oxford Contracting Co
Ocmulgee Elec. Mem. Corp
Parish, Mrs. Lenora D
Parker, Willie M
Pafford, H. M., Jr
Pafford & Byrd Co
7
Peavy, Kelly
Perry, E. F
Perry, J. L
-
Peterson, R
Pierce, Mrs. Ethel
Pinkerton, E. R
Pittman Const. Co
...
Pope Lumber Co
Postal Tel. & Cable Co
Pressure Concrete Co
Pritchett, J. W
Proudfoot, T. S
Pulliam, G. D
Purvis, W. P
Ray, Homer G., Jr
Rayle Elec. Mem. Corp
Redwine Bros
Reynolds, Mrs. C. H
Rhodes, C. L
Roberts, W. L
Roberts, L. H
Robertson, Herbert
Rolaford, John H
Rosser, Mrs. Otilla
Rozier Const. Co.
Rushing, James H
Rusing, M. M
Rustin, Lewis
Rutland Const. Co
Satterfield, F. M
Satilla Rural Elec. Mem. Corp
Amount
--$ 69,790.94 1,411.50 3,100.62
40,745.67 216.25 530.68
1,133.10 48,228.98
290.40 790.64 737.56 70,321.71 100,499.44 338.80 307.50 613.60 1,960.50 108.00 409.92 409,103.70 1,169.63
6.21 31,385.95
1.212.56 950.00
1,457.50 382.95
1,544.92 272.92 900.30 607.80
121,507.39 68.25 112.96 315.00
325.00 739.00 62,000.84 562.62
49.65 186.80 9,472.01
58.44 7,745.21
W^
277
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS YEAR ENDED JUNE 30, 1948
Name
Scott Const. Co. Scott Const. Co Scott, D. B. Co Seaboard Air Line Rwy Seaboard Const. Co Seagraves, James H Searing, Glen L. & Co Segars Const. Co Shahan, Clyde Sheldon, Robt. & Assoc. __ Shepherd, W. C. Const. Co._ Shinall & Tate Shinall Trucking Co., Inc._ Sikes Telephone Co Slack, S. B.. Smith, Mrs. B. A Smith, O. B Smith, H. G Smith, R. T Smith, E. Jack Smith, H. N. Smith, Mrs. S. P Smoat, J. W Snapping Shoals Elec. Mem. Corp Southeastern Engr. Corp Southern Bell Tel. & Tel. Co Southern Railway Co Southern Railway Co Somers Const. Co Spalding Concrete Co., Inc Spearman, Eva Stafford, L. E Stephens, Peter Stepp Engineering Co Stewart Bros. Stinson, J. A Strickler, G. L Sumter Elec. Mem. Corp... Tanner Const. Co Tate, C. G. Const. Co Tate, Mrs. W. P Thornton, Laura Thornton, S. L. Estate Thrash-McDonald & Co....._
Amount
975,062.45 15,271.20 2,520.00 9,096.39
110,288.82 797.63
54,559.75 38,088.42
380.25 5,467.42 462,214.08 30,031.77 48,631.68 2,560.27 40,522.64 1,158.71
296.62 467,362.04
24,511.53 120,736.38 (. -) 1,565.75
566.60 486.00 443.03 63,521.28 10,995.87 7,163.58 51,632.45 7,337.52 14,259.63 311.95 1,050.00 300.00 28,281.39 43,024.67 375.85 30,414.07 300.60 11,777.39 839.70 405.65 376.08 2,675.30 98,076.86
278
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS YEAR ENDED JUNE 30, 1948
Name
Thrash-McDonald & Co
Three Notch Elec. Mem. Corp...
Tidwell, W. J., Jr
Trammell, L. N. Const. Co
Tri-County Elec. Mem. Corp...-
Valentine, W. J Virginia Bridge Co
Wade, J. E Wainer Const. Co Wainer Const. Co
. ---
Walden, J. M
Ward, 3. R
Ware, Paul Wasden, W. A. & Walter Harrison..
Weathers, J. J
Webb, J. H
Wells, J. E
West, Willie Western Union Tel. Co...
Wheatley, C. H
Whitley Const. Co..
Whitley, B. C
Whitfield, L. C Whitworth, Tilman ..
Whitt, Joel.. White Plains & Union Point Tel. Co..
Williams, A. J
Williams, Bros
Williams, Burt
Wilson, Olin
Wilson, F. D
Wilson Const. Co
Wimpy, A. G.. Woodall, J. R. Co., Inc.._._
Wright Const. Co
Wynn, J. E Zachry, Henry
Counties as Contractors Appling Banks Barrow Brooks Butts
Amount
10,364.91 661.10
40,355.34 22,391.32
309.12 544.08 82,103.10 105.50 611,910.35 12,575.92 3,433.33 115.86 1,500.00 1,405.00 2,215.17
64.60 305.61 175.00 9,200.63
118,253.76 15,870.87
114.95 1,707.25 1,845.00 2,895.50
76.90 509.25 1,100.00
10.04 717.57 200.00 1,271.62 93,157.95 400,428.53 523,288.08
71-37 . 5,402.90
$ 17,918,160.53
2,776.73 2,044.37 8,733.33 15,513.56 26,947.40
279
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS YEAR ENDED JUNE 30, 1948
Name
Camden .,,
Chattooga
Clarke ____
Clay
Cobb
Colquitt ._
Coweta _.
Dawson __
DeKalb _
Dougherty
Douglas __
Effingham
Fannin
Fulton ....._
Gilmer
Gwinnett
Houston
Irwin
Jackson
Liberty
Mclntosh
Macon
Meriwether _
Mitchell
Monroe
Montgomery
Murray
Paulding
Pickens
Pike
:..
Schley
Seminole
Stephens
Taylor
Turner
Walton
Wilkes
Total to Counties-
Total Payments to Contractors-
Construction Maintenance
Amount
12,269.00 1,884.99 26,779.25 4,600.98 8,028.21
318.68 103,182.03
1,719.00 6,263.35 23,818.26 4,017.01
121.44 1,288.82 13,097.82 18,279.24 3,194.44 21,408.89
10.00 22,257.85
1,838.89 1,990.00 4,736.37 25,707.76 15,846.96 4,127.16 22,178.19 36,488.97
29.66 124,193.75
4,739.72 569.20
16,401.64 97.67
84,939.26 3,656.06 454.41 548.50
677,098.82
$ 18,595,259.35
$17,739,034.97 856,224.38
$18,595,259.35
280
STATE HIGHWAY DEPARTMENT
ANALYISIS OF CONSTRUCTION COMMITMENTS FOR FISCAL YEAR ENDED JUNE 30, 1948
COMMERCIAL CONTRACTORS
204 Advertised Contracts
$23,398,622.44
38 Extension Agreements
475,062.06
5 Negotiated Contracts (Note No. 1)__. 370,299.60
9 Letter Bid Contracts
248,002.31
256 Sub-Totals
$24,491,986.41
91.0% 1.8% 1.4% 1.0%
95.2%
NON-COMMERCIAL CONTRACTORS--NEGOTIATED
37 County Contracts 1 County Contract Extension .._
87 Public Utility Contracts
125 Sub-Totals
$ 992,688.56 19,645.71 198,791.65
$ 1,211,125.92
3.9% 0.1% 0.8%
4.8%
-,81 Grand Total of Direct Cost of New Work by Contract
$25,703,112.33 100. %
Add: Allotments for costs incident to
above contracts but not a part of
the contract:
Purchase of Materials
$ 267,600.00
Engineering Supervision
2,560,193.88
$ 2,827,793.88
Total Estimated Cost of New Contracts
$28,530,906.21
Add: Allotments for new work by State Forces
158,174.46
Total estimated cost of all work initiated in fiscal year ending June 30, 1948
Add: Net allotments to cover additional costs on contracts initiated prior to July 1, 1947
Grand Total of Allotment Transactions for Year Ending June 30, 1948
$28,689,080.67 44,871.31
$28,733,951.98
281
- STATE HIGHWAY DEPARTMENT
ANALYSIS OF FUNDS PARTICIPATING IN THE CONSTRUCTION ALLOTMENTS FOR THE FISCAL YEAR ENDING JUNE 30, 1948
U
State Funds Federal Funds Other Funds
WORK BEGUN DURING WORK BEGUN PRIOR
FISCAL YEAR
TO 7-1-1947
By Contract
By
By
St. Forces Contract
Total
$16,192,533.04 $158,174.46 $34,240.34 $16,384,947.84
12,337,153.17
12,007.16 12,349,160.33
1,220.00
(--) 1,376.19
(--) 156.19
$28,530,906.21 $158,174.46 $44,871.31 $28,733,951.98
Note No. 1: $343,239.09 of the negotiated contracts of contracts suspended in 1943, viz.: Whitley Construction Company M. J. Carroll Contracting Co
represents
replacement
$128,124.65 215,114.44
283
STATE HOSPITAL AUTHORITY
284
STATE HOSPITAL AUTHORITY*
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units-- Administration
Transfers Other Spending Units-- Sinking Fund
525,000.00 $(--)788,282.25 61,753.71
Total income receipts
$ 586,753.71 $(--)788,282.25
CASH BALANCES, JULY 1st
Budget Funds Sinking Fund
Total.....
350,541.75 58,246.29
$ 995,541.75
835,438.95 47,156.70
PAYMENTS
EXPENSE
Administration Personal Services Travel Supplies Communication Repairs and elevator maintenance.. Equipment Interest on bonds Interest on bonds, Trustees fees.... Insurance
Total administration, Bond Interest-
NON-COST
Bonds, matured or called
CASH BALANCES, JUNE 30th
Budget Funds
Total
$
6,735.00 $
11.15
9.61
3.00
16,200.35
211.65
1,992.50
2,727.23
12,212.31
$
40,102.80 $
6,600.00
9,114.30
15,468.15 31,182.45
120,000.00
835,438.95 $ 995,541.75
15,974.25 47,156.70
*From Audit Report of W. R. Osborne & Co., Certified Public Accountants.
STATE HOSPITAL AUTHORITY
BALANCE SHEET AS AT JUNE 30, 1948
ASSETS
Current Assets:
Cash in Bank--Revolving Account-
.
Budget Funds Fixed Assets:
Land and Land Improvements
Buildings and Equipment
m
$ 15,974.25
12,013.13 4,155,831.36
4,167,844.49
$ 4,183,818.74
LIABILITIES
Current Liabilities: None
Surplus: Available Fund Invested in Land, and Equipment
Improvements,
,._..
$ Buildings
.00
15,974.25
4,167,844.49
4,183,818.74
$ 4,183,818.74
iittli is!
'
286
STATE HOSPITAL AUTHORITY
Honorable B. E. Thrasher, Jr. State Hospital Authority State of Georgia Atlanta, Georgia
August 26, 1948
Dear Sir:
We have made an audit of the records of the State Hospital Authority, State of Georgia, for the year ended June 30, 1948, and submit herewith our report.
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.
The asset and liability accounts, as at June 30, 1948, were verified as hereinafter described. The authority did not receive any additional funds during the period under review. The cancelled checks and vouchers for all payments were examined.
ASSETS
Cash on deposit was verified by certificate received from the depository, and was as follows:
Fulton National Bank, Atlanta, Georgia--Main OfficeRevolving Fund
$ 15,974.25
Land, land improvements, buildings and equipment are stated at cost, $4,167,844.49. There were no additions to fixed assets during the year under review.
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, 1948.
A statement of Available Fund Surplus, for the year under review, is shown in Exhibit "B". The balance, at June 30, 1948, was $15,974.25.
mm
287
STATE HOSPITAL AUTHORITY*
GENERAL The payment of $788,282.25 to Milledgeville State Hospital repre-
sented a refund of revenue previously advanced by the Hospital. This payment was to cover contract of building housing facilities for negro inmates, $750,745.00, and architects' fees, $37,537.25, and was approved by the Budget Bureau on May 17, 1948.
Respectfully submitted, W. R. OSBORN AND COMPANY, CERTIFIED PUBLIC ACCOUNTANTS.
289 STATE DIRECTOR OF HOUSING
290
STATE DIRECTOR OF HOUSING
RECEIPTS
1947
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
$
0 $
Budget Balancing Adjustments, Lapses.
2,500.00
Total income receipts
$
2,500.00 $
CASH BALANCES, JULY 1st Budget Funds Total
7,714.75 10,214.75
1948
0 650.00 650.00
3,138.19 3,788.19
PAYMENTS
EXPENSE Personal Services . Travel Supplies, Materials Communication Total expense payments __
CASH BALANCES, JUNE 30th Budget Funds Total
4,708.07 1,963.24
50.00 355.25
7,076.56 $
1,800.00 1,537.25
305.74 3,642.99
3,138.19 10,214.75 $
145.20 3,788.19
291
STATE DIRECTOR OF HOUSING
SUMMARY
FINANCIAL CONDITION The Office of State Director of Housing had a cash surplus of $145.20
at the close of the fiscal year on June 30, 1948 and reported no outstanding 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, 1948, as provided by law, $650.00.
OPERATING COSTS Expenditures in the period under review were $1,800.00 for per-
sonal services, $1,537.25 travel expenses and $305.74 for communication services, a total of $3,642.99, which exhausted $650.00 income provided and reduced the $3,138.19 cash balance held at the beginning of the fiscal year to $145.20 on June 30, 1948 and this amount vsall be available for expenditure in the next fiscal period, subject to budget approvals.
292
STATE DIRECTOR OF HOUSING
COMPARISON OF OPERATING COSTS
Operating costs for the past three years are compared in the statement following:
YEAR ENDED JUNE 30th
EXPENDITURES
1948
1947
1946
Personal Services Travel Expense Supplies Communication Services Publication of Notices Miscellaneous Equipment
Totals
1,800.00 $ 1,537.25
305.74
4,708.07 $ 1,963.24
50.00 355.25
12,864.29 1,769.64 88.21 358.67 175.63 39.53 123.76
$ 3,642.99 $ 7,076.56 $ 15,419.73
Number of Employees June 30th
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 limit of budget approvals and provisions of State Law.
293 SUPREME COURT
294
SUPREME COURT RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
$
Budget Balancing Adjustment, Lapses
Revenues Retained
Earnings
Total income receipts
$
92,000.00
92,000.00 18,000.00
2,595.12
3,203.28
94,595.12 $ 113,203.28
NON-INCOME State Revenue Collections Unfunded
(--) 125.00
350.00
CASH BALANCES, JULY 1st
Budget Funds State Revenue Collections Unfunded
Totals..
29,360.16 335.00
13,690.65 210.00
..$ 124,165.28 $ 127,453.93
PAYMENTS
EXPENSE
Personal Services Travel Supplies, Materials Communication Publications Repairs Rents Insurance Equipment
Total expense payments
CASH BALANCES, JUNE 30th
Budget Funds State Revenue Collections Unfunded..-,
Totals..
$ 107,025.99 $ 102,293.40
20.32
710.34
697.08
644.20
681.97
297.40
323.05
384.04
462.63
58.50
15.00
10.00
10.00
1,113.84
2,215.31
$ 110,264.63 $ 106,698.44
13,690.65 210.00
20,195.49 560.00
.$ 124,165.28 $ 127,453.93
295
SUPREME COURT
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
In Bank In State Treasury
__ __ __
$ 1,840.73 19,005.76
$ 20,846.49
LIABILITIES, RESERVES, SURPLUS
CASH LIABILITIES None Reported.
RESERVE
For Federal Income Tax on Hand
?
State Revenue Collections to be imbursed into
State Treasury
91.00 560.00
651.00
SURPLUS For Operations subject to Budget Approval
20,195.49 $ 20,846.49
296
SUPREME COURT
SUMMARY
FINANCIAL CONDITION
At the close of the fiscal year ended June 30, 1948, there was a surplus of $20,195.49 in the accounts of the Supreme Court, after providing the necessary reserves of $91.00 for U. S. Withholding taxes to be remitted to the Federal Government and $560.00 in revenue 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, 1948, amounted to $5,010.00, which, with $210.00 collections held at the beginning of the fiscal year, made a total of $5,220.00 to be accounted for. Of this $5,220.00 revenue, $4,660.00 was transferred to the State Treasury in the year and $560.00 remained on hand June 30, 1948, to be funded in the next fiscal year.
AVAILABLE INCOME
State Appropriation for the Supreme Court for the year ended June 30, 1948, was $92,000.00, which was increased to $110,000.00 by allotment of $18,000.00 through budget approvals, as provided by law. In addition to the funds received from Appropriation and Allotments, the Court had $3,198.75 income from fees for admissions and certified records, and $4.53 exchange on checks, making total income available with which to meet the year's operating costs $113,203.28.
OPERATING COSTS
From the $113,203.28 available funds, $102,293.40 was expended for salaries and $4,405.04 for supplies, communication services, equipment and other expense, a total of $106,698.44, and $6,504.84 remained on hand, increasing the $13,690.65 cash balance held at the beginning of the fiscal year to $20,195.49 on June 30, 1948, and this amount will be available for expenditure in the next fiscal period, subject to budget approvals.
Cost payments of $106,698.44 in the year just closed compare with $110,264.63 for the previous fiscal year, and $100,408.75 two years ago.
297
SUPREME COURT
The State Constitution adopted August 13, 1945, provided for increase in the number of Justices of the Supreme Court from six to seven, with salaries of each Justice increased from $7,000.00 to $8,000.00 per annum, and Senate Bill No. 219, approved February 1, 1946, made provision for seven law assistants with salaries of $4,000.00 a year to replace six stenographers previously paid $3,000.00 per annum.
In addition to the $4,000.00 annual salary paid to the Clerk of the Court, $3,198.75 was paid to her in the period for fees for admissions and certified records. From these funds, however, the Clerk states that it was necessary for her to pay $1,161.69 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.
Books and records 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 provisions of State law.
Appreciation is expressed to the Clerk of the Court and the State Treasurer and his staff for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
300
COURT OF APPEALS
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
.
Budget Balancing Adjustments, Lapses..
Revenues Retained
Earnings
.$ 84,000.00 $ 84,000.00
7,500.00
18,000.00
3,431.98
5,078.35
Total income receipts
$ 94,931.98 $ 107,078.35
NON-INCOME State Revenue Collections Unfunded..
CASH BALANCES, JULY 1st Budget Funds State Revenue Collections Unfunded.. Totals
.(--) 340.00
240.00
9,934.82 640.00
$ 105,166.80
6,924.48 300.00
$ 114,542.83
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
$ 95,703.84 $ 99,438.55
705.39
840.50
493.12
604.31
174.50
273.00
140.90
325.70
58.50
15.00
15.00
15.00
637.88
1,719.84
13.19 (--) 2.90
$ 97,942.32 $ 103,229.00
6,924.48 300.00
$ 105,168.80
10,773.83 540.00
$ 114,542.83
301
COURT OF APPEALS
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
CASH ASSETS Available Cash In Bank In Treasury In Cash
1,219.89 9,874.24
300.00
$ 11,394.13
LIABILITIES, RESERVES, SURPLUS
LIABILITIES
Accounts Payable Edna Bennett--June Salary George Richter--June Salary.... W. J. Hammond--June Salary.. Miller Bryan Pierce American Law Book Co Bancroft Whitney Co. Atlanta Linen Supply Co.. Sou. Bell Tel. & Tel. Co...
200.00 125.00 133.33
9.25 10.00
5.00 3.25 36.65
522.48
81 RESERVES
U. S. Tax State Revenue to be imbursed into Treasury..
80.30 540.00
620.30
SURPLUS For Operations subject to Budget Approval..
10,251.35 $ 11,394.13
302
COURT OF APPEALS
SUMMARY
FINANCIAL CONDITION
The accounts of the Court of Appeals reflected a surplus of $10,251.35 at the close of the fiscal year on June 30, 1948, after providing the necessary reserves of $522.48 to cover outstanding accounts payable, $80.30 U. S. Withholding Taxes to be remitted to the Federal Government, and $540.00 revenue 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 period under review amounted to $4,955.00, which with $300.00 held at the beginning of the fiscal period, made a total of $5,255.00 to be accounted for. Of this $5,255.00 revenue, $4,715.00 was transferred to the State Treasury in the year and $540.00 remained on hand June 30, 1948, to be funded in the next fiscal period.
AVAILABLE INCOME
State Appropriation for the Court of Appeals for the year ended on June 30, 1948, was $84,000.00, which was increased to $102,000.00 through allotment of $18,000.00 to meet expenditures approved on budgets, as provided by law. This $102,000.00 was supplemented by income of $5,078.35 from fees for admission to practice and for copying and certifying records, making total income available with which to meet the year's operating costs $107,078.35.
OPERATING COSTS
Expenditures in the period under review were $99,438.55 for salaries and $3,790.45 for travel, supplies, communication services and other expense, a total of $103,229.00, which was $3,849.35 less than income provided, thereby increasing the $6,924.48 cash balance held at the beginning of the fiscal year to $10,773.83 on June 30, 1948.
After providing for liquidation of outstanding accounts payable, this remaining cash balance will be available for expenditure in the next fiscal period, subject to budget approvals.
Cost payments of $103,229.00 in the year just closed compare with $97,942.32 for the previous year and $92,665.56 two years ago.
303
COURT OF APPEALS
The Constitution adopted August 13, 1945, provided for an increase in salaries of Judges of the Court of Appeals from $7,000.00 to $8,000.00 a year.
Act of the General Assembly approved January 31, 1946 changed the status of six stenographers to six law assistants, and fixed salaries of $4,000.00 per annum instead of $3,000.00, as previously authorized.
In addition to the $4,000.00 annual salary paid to the Clerk of the Court, he was paid $5,078.35 in the period under review for fees for admissions and certified records. However, he states that from these funds certain expenses for typing, supplies, etc., are borne by him, which in the year just closed were $1,431.85 for personal services, $77.28 for supplies, $70.00 for postage, $244.30 for printing, and $10.40 for miscellaneous dues and exchanges, a total of $1,833.83.
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 expenses.
Books and records 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 provisions 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 Auditor's office during this examination and throughout the year.
TP
305 SUPERIOR COURTS
306
SUPERIOR COURTS
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments, Lapses
$ 214,000.00 52,743.60
214,000.00 61,000.00
Total income receipts
~-$ 266,743.60 $ 275,000.00
NON-INCOME
Public Trust Accounts Judges Retirement FundLand Title Guaranty Fund-
5,455.09 303.57
3,781.36 717.04
CASH BALANCES, JULY 1st
Budget Funds Public Trust Accounts
Judges Retirement FundLand Title Guaranty Fund-
Totals
8,506.40
9,825.44
7,782.81 5,405.95
13,237.90 5,709.52
$ 294,197.42 $ 308,271.26
PAYMENTS
EXPENSE Personal Services Travel Total expense payments--
CASH BALANCES, JUNE 30th Budget Funds Public Trust Accounts Judges Retirement Fund.. Land Title Guaranty Fund Totals
..$ 255,880.25 9,544.31
261,289.13 9,812.98
.$ 265,424.56 $ 271,102.11
9,825.44
13,237.90 5,709.52
$ 294,197.42
13,723.33
17,019.26 6,426.56
308,271.26
307
SUPERIOR COURTS
SUMMARY
FINANCIAL CONDITION The Treasury Department's account for the Superior Courts of
Georgia reflected a cash surplus of $13,723.33 at the close of the fiscal year on June 30, 1948, and no outstanding accounts payable or other liabilities were reported.
AVAILABLE INCOME State Appropriation for the Superior Courts of the State for the year
ended June 30, 1948, was $214,000.00, which was increased to $275,000.00 by allotment of $61,000.00 from the State Emergency Fund to meet expenditures approved on budgets to meet expenditures authorized by changes in law.
OPERATING COSTS From the $275,000.00 available income $248,565.94 was expended
for salaries of Judges of the Superior Courts, $12,723.19 for salaries and fees of Solicitors- General, and $9,812.98 for Judges' travel expense, a total of $271,102.11, and $3,897.89 remained on hand, increasing the $9,825.44 cash balance held at the beginning of the fiscal period to $13,723.33 on June 30, 1948.
This remaining cash balance represents the excess of funds which have been provided through budget allotments over obligations incurred, and will be available for expenditure in the next fiscal period, subject to budget approvals.
The $271,102.11 cost to the State for operating the Superior Courts in the year ended June 30, 1948, compares with $265,424.56 for the previous year ended June 30, 1947, and $256,163.84 two years ago.
Salaries of the Judges of the Superior Courts of the State were changed by provisions of the Constitution adopted August 13, 1945, from $5,000.00 to $6,000.00 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 year ended June 30, 1946.
,-"
308
SUPERIOR COURTS
PUBLIC TRUST FUND ACCOUNTS
Public Trust Fund receipts in the period under review were $717.04 for Land Title Registration Fees which collected by clerks of Superior Courts and remitted to Treasury, and $3,781.36 Superior Court Judges Retirement Fund Contributions, which increased the $5,709.52 held for the Land Title Registration Fund at the beginning of the fiscal year to $6,426.56 on June 30, 1948, and the $13,237.90 Retirement Fund to $17,019.26 on this date.
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 budget approvals 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 Auditor's office during this examination and throughout the year.
309 JUDICIAL COUNCIL
fljM
310
JUDICIAL COUNCIL OF GEORGIA
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments-
Total income receipts
.00 $
.00
.00
.00
.00
.00
CASH BALANCES, JULY 1st Budget Funds Totals
3,839.73
2,748.31
..$ 3,839.73 $ 2,748.31
PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials _ Communication Publications Total expense payments--
CASH BALANCES, JUNE 30th Budget Funds Totals
825.00 $ 227.05
21.37 18.00
985.00 279.08
8.45 19.91
..$ 1,091.42 $ 1,292.44
2,748.31
1,455.87
..$ 3,839.73 $ 2,748.31
311
JUDICIAL COUNCIL OF GEORGIA
SUMMARY INTRODUCTION
The Judicial Council of Georgia was created by Legislative Act of 1945, and is composed of the Chief Justice of the Supreme Court, the Chairmen of the Judiciary Committees of the Senate and House of Representatives, a Justice of the Supreme Court and 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. AVAILABLE INCOME AND COST OF OPERATIONS
Expenditures in the fiscal year ended June 30, 1948 were $900.00 salary of Executive Secretary, $85.00 for Reporter, $279.08 travel expense of members of the Council and $28.36 for supplies and communication service, a total of $1,292.44, which was paid from the $2,748.31 cash balance on hand at the beginning of the period and required no further allotment of State funds.
The $1,455.87 cash balance on hand at the end of the fiscal year on June 30, 1948 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 law.
*"
313
DEPARTMENT OF LABOR
ADMINISTRATION
.'r!'
314
DEPARTMENT OF LABOR
DIVISION OF ADMINISTRATION AND FACTORY INSPECTION
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments, Lapses
$ 26,000.00 $ 26,000.00
13,798.31
22,491.29
Total income receipts
.:
$ 39,798.31 $ 48,491.29
CASH BALANCES, JULY 1st Budget Funds Total
13.40
4.33
$ 39,811.71 $ 48,495.62
PAYMENTS
EXPENSE
Personal Services _. Travel Supplies, Materials Communication Publications Repairs Insurance Miscellaneous
Total Expense Payments
CASH BALANCES, JUNE 30th
Budget Funds
Total
$ 32,305.00 $ 40,160.00
6,451.20
7,269.53
28.38
190.47
861.30
331.62
149.00
340.00
16.50
12.50
12.50
50.00
$ 39,807.38 $ 48,370.62
4.33
125.00
$ 39,811.71 $ 48,495.62
315
DEPARTMENT OF LABOR
DIVISION OF ADMINISTRATION AND FACTORY INSPECTION
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
CASH ASSETS Available Cash
$ 125.00
LIABILITIES
CASH LIABILITIES None Reported.
SURPLUS Subject to Budget Approval
125.00
316
DEPARTMENT OP LABOR
DIVISION OF ADMINISTRATION AND FACTORY INSPECTION
SUMMARY FINANCIAL CONDITION
The Division of Administration and Factory Inspection of the Department of Labor ended the fiscal year on June 30, 1948 with a cash surplus of $125.00 and reported no outstanding accounts payable or other liablilities.
AVAILABLE INCOME State Appropriation for the operation of this Division of the Labor
Department for the year ended June 30,1948 was $26,000.00, which was increased to $48,491.29 by transfer of $22,491.29 from the State Emergency Fund to meet expenditures approved on budgets, as provided by law.
OPERATING COSTS From the $48,491.29 income provided, $48,370.62 was expended for
the Department's operating expenses and $120.67 remained on hand, increasing the $4.33 cash balance held at the beginning of the fiscal year to $125.00 on June 30, 1948, which will be available in the next fiscal period, subject to budget approvals.
COMPARISON OF OPERATING COSTS Expenditures for the operating costs of the Department for the past
three years are compared, as follows:
317
DEPARTMENT OF LABOR
DIVISION OF ADMINISTRATION AND FACTORY INSPECTION
YEAR ENDED JUNE 30th
1948
1947
1946
Personal Services . Travel Expense All other expenses
Totals
40,160.00 7,269.53 941.09
32,305.00 6,451.20 1,051.18
23,020.00 2,851.75 304.01
:
$ 48,370.62 $ 39,807.38 $ 26,175.76
Number of Employees at June 30th_.
12
11
GENERAL
The Department of Labor consists of the Division of Administration and Factory Inspection and the Employment Security Agency, the latter agency being reported under separate cover.
Commissioner of Labor Ben T. Huiet is bonded in the amount of $5,000.00.
Books and records of the Division were found in excellent condition, all receipts disclosed by the examination were properly accounted for and expenditures were within the limits of budget approvals 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 Auditor's office during this examination and throughout the year.
319
DEPARTMENT OF LABOR EMPLOYMENT SECURITY AGENCY
320
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained
Grants from U. S. Government-
2,017,938.30
Transfers Other Spending Units--.
-(- -) 51,742.52
2,529,035.55 <- -) 53,507.18
Total income receipts NON-INCOME
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-
$ 1,966,195.78 $ 2,475,528.37
13,157,069.66 1,669,230.51
32,525,685.69 --) 24,098.35
10,746,238.50 1,932,626.08 18,421,913.32 (_) 824.73
64,975.41 81,459,170.60 --) 283,059.92
28,574.59
128,890.15 91,340,574.53 (_) 291,879.73
4,476.24
Total
$130,563,743.98 $124,757,542.73
PAYMENTS
EXPENSE Personal Services _ Travel Supplies, Materials Communication Heat, Light, Power, WaterPublications Repairs Rents Insurance Indemnities Equipment Miscellaneous
Total expense payments NON-COST
Public Trust Funds Unemployment Benefits
Private Trust Account CASH BALANCES, JUNE 30th
Budget Funds Public Trust Funds Private Trust Account Revenue Collections Unfunded
1,524: 954.42 82 ,220.41 53 ,257.73 23 ,491.77 6 664.98 38 537.72 9 410.30
131 ,067.09 352.50
293.94 4 ,030.18
- . $ 1,902,281.04
2,063,755.01 113,675.47 64,886.34 22,836.93 8,236.76 48,898.80 10,476.01 140,132.02 287.50 233.36 59,570.44 5,266.57
2,538,255.21
4,944,896.25 32,534,505.50
5,674,955.46 18,213,739.06
128,890.15 91,340,574.53 (--) 291,879.73
4,476.24
66,163.31 98,344,483.65 (--) 83,705.47
3,651.51
Total
$130,563,743.98 $124,757,542.73
321
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
FUND BALANCE SHEET JUNE 30, 1948
ASSETS
CASH ASSETS Budget Fund--Operating Account Available Cash (Net) Public Trust Fund Contribution and Benefit Fund In U. S. Treasury Available Cash Due from Veterans Allow. Fund Due from War Shipping Adm. Fund
Private Trust Funds Employees Bond Purchase Fund Available Cash (In Operating Fund) Veterans--Readjustment Allowance Fund Accounts Receivable Due from Veterans Administration War Shipping Administration Fund Available Cash ____
Revenue Account Available Cash (In Clearing Account)
66,163.31
:,105,188.13 188,307.27 50,000.00
988.25
98,344,483.65
1,625.46
89,280.00 4,937.32 3,651.51
98,510,141.25
LIABILITIES, RESERVES, SURPLUS
CASH LIABILITIES
Accounts Payable--Operating Fund
5
Book Overdraft--Veterans Readj. Fund
Due Contributions & Benefit Fund--By Veteran
Readj. Fund War Shipping Administration Fund
61,131.37 39,280.00
50,000.00 988.25
151,399.62
RESERVES
Public Trust Fund--for Unemployed Compensa-
tion
$ 98,344,483.65
Private Trust Fund For Employees Bond Purchases For Seamens Unemployed Compensation
Revenue Funds--to be imbursed in State Treas.
1,625.46 3,949.07 3,651.51
98,353,709.69
SURPLUS Available for Operations
5,031.94
$ 98,510,141.25
322
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
SUMMARY
FINANCIAL CONDITION -- UNEMPLOYMENT 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 administrated by an Agency of the State Government, although the contributions to the Fund are transmitted to the U. S. Treasury Department.
The balance in this Trust Fund at the end of the fiscal year on June 30, 1948, was $98,344,483.65, of which $98,105,188.13 is held by the U. S. Treasury Department, $188,307.27 was on deposit in bank and in transit, $50,000.00 had been advanced as a revolving fund to the Veterans Allowance Fund, and $988.25 was due from the War Shipping Administration Fund. This compares with $91,340,574.53 in the Fund at the end of the preceding fiscal year ended June 30, 1947, the increase of $7,003,909.12 representing the excess of taxes or contributions over amount of benefit payments for the year, as follows:
Contributions and Interest Less:
Benefits paid
$ 12,678,864.58
5,674,955.46 $ 7,003,909.12
FINANCIAL CONDITION -- BUDGET FUND
There was a surplus of $5,031.94 in the Operating Fund of this division of the Department of Labor at the end of the fiscal year on June 30, 1948, after providing the necessary reserve of $61,131.37 to cover outstanding accounts payable.
PRIVATE TRUST FUNDS
On June 30, 1948, the Veterans Readjustment Allowance Fund, which is handled strictly as a private trust or agency fund for payments to veterans, was due $89,280.00 from the U. S. Veterans Administration, and offsetting liabilities consisted of $50,000.00 due the U. S. Unemployment Trust Fund for revolving fund advanced and $39,280.00 bank overdraft.
Other private trust fund held on this date were Employees' bond purchase funds amounting to $1,625.46, and $4,937.32 War Shipping
323
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
Administration Fund, of which $988.25 was due the Unemployment Contributions and Benefits Fund.
REVENUE COLLECTIONS
Interest, fines and penalties collected from employers in the year just closed amounted to $29,299.04, which with a balance of $4,476.24 on hand at the beginning of the fiscal period made a total of $33,775.28 to be accounted for, of which $30,123.77 was funded in the State Treasury, as provided by law, and $3,651.51 remained on hand June 30, 1948, 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 $2,529,035.55, from which $16,411.07 was transferred to the State Personnel Board for the pro rata share of the cost of the Merit System Administration, and $7,096.11 to the Department of Revenue for expenses of collecting delinquent accounts of employers for unemployment benefits, leaving net income available for the period $2,505,528.37.
OPERATING COSTS
Expenditures for the operating cost of the Employment Security Agency of the Department of Labor for the year ended June 30, 1948, were $2,568,255.21, which exhausted the $2,505,528.37 available income, and reduced $128,890.15 cash balance held at the beginning of the fiscal period to $66,163.31 on June 30, 1948.
The first lien on this remaining cash balance is for liquidation of $61,131.37 outstanding accounts payable, and the remainder of $5,031.94 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 following statement:
324
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
YEAR ENDED JUNE 30th
1948
1947
1946
Personal Services Travel Expense _ Supplies Communication Services Heat, Light, Power, Water.. Printing, Publicity Repairs, Alterations Rents Insurance and BondingIndemnities Equipment . Miscellaneous
Totals
$2,063,755.01 113,675.47 64,886.34 22,836.93 8,236.76 48,898.80 10,476.01 170,132.02 287.50 233.36 59,570.44 5,266.57
L,524,954.42 82,220.41 53,257.73 23,491.77 6,664.98 38,537.72 9,410.30
161,067.09 352.50
28,293.94 4,030.18
740,687.86 37,801.77 29,231.27 19,923.97 5,806.71 35,089.60 7,331.15
142,031.91 _ 219.50 104.00
20,519.53 4,086.07
$2,568,255.21 $1,932,281.04 $1,042,833.34
Number of Employees at June 30..
871
878
501
On November 16, 1946, the State Department of Labor absorbed the U. S. Department of Labor for the State of Georgia, resulting in increased number of employees and increased operating costs over previous periods.
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 $5,000.00, and field deputies and clerks for $2,000.00 each.
Delinquent accounts are certified and collections handled by the State Department of Revenue.
Books and records of the Employment Security Agency are well kept, all receipts disclosed by examination were properly accounted for, and expenditures were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the Agency for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
325
DEPARTMENT OF LAW
326
DEPARTMENT OF LAW
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments, Lapses Transfers Other Spending Units
$ 100,000.00 $ 100,000.00
63,733.69
18,616.59
5,087.50
3,600.00
Total income receipts
$ 168,821.19 $ 122,216.59
CASH BALANCES, JULY 1st Budget Funds Total
2,251.62
6,410.32
'..$ 171,072.81 $ 128,626.91
PAYMENTS
EXPENSE
Personal Services Travel Supplies, Materials Communication Publications Repairs Rents Insurance Equipment Miscellaneous
Total expense payments
CASH BALANCES, JUNE 30th
Budget Funds
Total
$ 149,824.97 7,364.87 802.65 2,264.02 2,877.58 414.82 4.00 12.50 1,047.08 50.00
$ 114,552.39 1,574.84 808.69 2,375.12
93.53
12.50 4,998.73
338.06
$ 164.662.49 $ 124,753.86
6,410.32
3,873.05
$ 171,072.81 $ 128,626.91
327
DEPARTMENT OF LAW
SUMMARY
FINANCIAL CONDITION The Department of Law ended the fiscal year on June 30, 1948,
with a cash surplus of $3,873.05 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,
1948, was $100,000.00, which was increased to $118,616.59 by transfer of $18,616.59 from the Emergency Fund to meet expenditures approved on budgets, as provided by law. In addition to the funds from allotment the Department received $3,600.00 from the Regents of the University System to apply on salary of Assistant Attorney General, making total income available for the year $122,216.59.
OPERATING COSTS Expenditures by the Department in the fiscal year were $124,753.86,
which exhausted the 122,216.59 available income, and reduced the $6,410.32 cash balance held at the beginning of the period to $3,873.05 on June 30, 1948, and this amount will be available for expenditure in the next fiscal year, subject to budget approvals.
COMPARISON OF OPERATING COSTS Expenditures for the past three years are compared in the state-
ment following:
328
DEPARTMENT OF LAW
YEAR ENDED JUNE 30th
BY ACTIVITY
1948
1947
1946
General Operations Freight Rate Case
.$ 117,080.46 $ 103,675.24 $
1,073.40
33,031.44
Revenue Dept. Cases
5,000.00
Dept. of Corrections
Condemnation Pro.
1,600.00
Cook vs. Fortson case
5,000.00
Talmadge vs. Thompson case
17,117.20
K K K case
838.61
Turman vs. Duckworth case
5,000.00
Sampler vs. Kendrick and Parks Dept
case
_*_
King vs. Chapman case
93,375.53 28,840.68
5,000.00
1,000.00 5,727.74
s s $ 124,753.86
164,662.49
133,943.95
iJY OBJECT
Personal Services Travel Expense Supplies Communication Services Printing, Publicity Repairs Rents Miscellaneous Insurance and Bonding Equipment
Totals
Number of Employees June 30
$ 114,552.39 $ 149,824.97 $ 120,370.50
1,574.84
7,364.87
3,643.89
808.69
802.65
928.57
2,375.12
2,264.02
2,012.12
2,877.58
5,245.78
93.53
414.82
77.73
4.00
12.00
338.06
50.00
319.60
12.50
12.50
7.60
4,998.73
1,047.08
1,326.16
$ 124,753.86 $ 164,662.49 $ 133,943.95
27
28
30
329
DEPARTMENT OF LAW
GENERAL
The Cashier of the Department of Law is bonded in the amount of $5,000.00.
In several instances it was found that advances have been made on travel expenses to be incurred by the Attorney-General and Assistant Attorneys-General. Executive Order of July 13, 1938, banned the practice of making advance payments of salaries or travel expenses to officials and/or employees of State Departments.
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 Attorney-General and the staff of the Department of Law for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
.
332
STATE LIBRARY
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments
Total income receipts
..$
27,000.00 $ 27,000.00 1,288.75 (--) 684.72
28,288.75 $ 26,315.28
CASH BALANCES, JULY 1st Budget Funds Total
538.56
7,588.96
..$ 28,827.31 $ 33,904.24
PAYMENTS
EXPENSE Personal Services ... Travel Supplies, Materials Communication Publications Repairs Insurance Total Expense payments^
OUTLAYS Equipment
CASH BALANCES, JUNE 30th Budget Funds Total
.$ 9,861.12 $ 11,469.57
146.10
324.69
182.55
298.10
104.07
6,993.28
18,532.34
314.10
7.81
5.00
5.00
..$ 17,796.29 $ 30,447.44
3,442.06
3,399.36
7,588.96
57.44
_$ 28,827.31 $ 33,904.24
STATE LIBRARY
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
- au> Cash and in Bank
M5 Due from Miss Ella May Thornton
iiWi
LIABILITIES
sail Accounts Payable Supplies Printing Repair
Equipment
$
8.30
14.50
25.00
2.83
m Surplus
n m
For Operations, Subject to Budget Approval
m
a
I Ml
uu
ill
333
57.44 7.20 64.64
50.63 14.01 64.64
334
STATE LIBRARY
SUMMARY
FINANCIAL CONDITION The State Library ended the fiscal year on June 30, 1948, with a sur-
plus of $14.01, after providing the necessary reserve of $50.63 to cover outstanding accounts payable.
REVENUE COLLECTIONS Revenue collections made by this Agency, as authorized by law,
for the fiscal year ended June 30, 1948, were $4,132.00 from sales of Acts, Journals and Court Reports, and $1.00 from certification fee, a total of $4,133.00, all of which was paid into the State Treasury in the period under review.
Legislative Act approved March 27, 1947, repealed the power of the State Librarian to commission Notaries Public for the State-atLarge.
AVAILABLE INCOME
State Appropriation funds allotted through budget approvals for operations of the Library in the year ended June 30, 1948, totaled $26,315.28, of which $15,257.34 was for general operating expense and $11,057.94 for printing Court Reports.
OPERATING COSTS Expenditures in the year ended June 30, 1948, were $11,469.57 for
personal services, $18,462.94 for printing Court Reports, $2,997.41 for purchase of books and $916.88 for supplies, equipment and other expense, a total of $33,846.80, which exhausted the $26,315.28 income provided and reduced the $7,588.96 cash balance held at the beginning of the fiscal year to $57.44 on June 30, 1948.
COMPARISON OF OPERATING COSTS Expenditures for the past three years are compared in the state-
ment following:
335
STATE LIBRARY
YEAR ENDED JUNE 30th
1948
1947
1946
Personal Services Supplies, postage, equipment and
other expense Printing Court Reports Books for Library
Totals-
11,469.57 $ 9,861.12 $ 8,182.26
916.88 18,462.94
2,997.41
33,846.80
1,288.11 6,910.78 3,178.34
21,238.35
1,338.62 7,324.35 2,144.47
18,989.70
Number of Employees at June 30th_
Legislative Act approved March 27, 1947, fixed the salary of the State Librarian at $4,000.00 per year.
GENERAL
The State Librarian is bonded in the amount of $2,000.00. Books and records of the State Library 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, except the payment of $7.20 for tips, which has been disallowed as a legal expenditure under the provisions of the State Constitution prohibiting gratuity payments. The amount has been refunded and will show as a receipt the next fiscal period.
Appreciation is expressed to the State Librarian and her staff for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
teiBwf
.
337
DEPARTMENT OF MILITARY
338
STATE MILITARY DEPARTMENT
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments, Lapses
Revenues Retained Donations Earnings, Protection
$ 48,000.00 ? 48,000.00
48,888.21
94,844.46
18,884.17 2,303.22
Total income receipts
$ 118,075.60 $ 142,844.46
NON-INCOME Private Trust Accounts
21,684.21
680.46
CASH BALANCES, JULY 1st
Budget Funds Budget Funds, Reserves for Organiaztions Private Trust Accounts
Total
1.621.97 35,082.95
25,556.39 31,026.00
21,684.21
$ 176,464.73 $ 221,791.52
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Rents for National Guard Units Insurance Equipment Miscellaneous
Total expense payments
$ 58,683.83 $ 74,296.37
3,227.28
6,555.50
5,298.29 2,219.35 3,835.86
6,569.54 3,949.29 4,792.89
25.50
4,865.96
4,539.49 14,576.95
1,526.01 53,045.58
:
1,082.74
1,351.85
3,886.92
2,909.85
821.92
518.11
$ 98,198.13 $ 160,380.95
NON-COST Private Trust Accounts
19,168.37
CASH BALANCES, JUNE 30th
Budget Funds Budget Funds, Reserve for Organizations Private Trust Accounts
Total
25,556.39 31,026.00 21,684.21
13,181.31 25,864.59
3,196.30
$ 176,464.73 $ 221,791.52
339
Cash in Banks
STATE MILITARY DEPARTMENT
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
$ 42,242.20
RESERVES AND SURPLUS
.-,.,,,
RESERVES
For Organization Funds
__
For Private Trust Co. Funds
$ 25,864.59 3,196.30 $ 29,060.89
SURPLUS For Operations
13,181.31 $ 42,242.20
: its
3'
1,00
.'
340
STATE MILITARY DEPARTMENT
SUMMARY
FINANCIAL CONDITION The State Military Department ended the fiscal year on June 30,
1948, with a surplus of $13,181.31 available for operations, after providing reserve of $25,864.59 for National Guard Organizations funds, and held $3,196.30 in private trust funds for National Guard Units on this date.
AVAILABLE INCOME State Appropriation for the Department's operations for the year
was $48,000.00, to which was added $94,844.46 from the State Emergency Fund to meet expenditures given budget approval, as provided by law, making total funds available with which to meet the year's operating costs $142,844.46.
OPERATING COSTS Expenditures for the operating cost of the Department in the year
ended June 30, 1948, were $160,380.95, which exhausted the $142,844.46 income provided and reduced cash balance of $56,582.39 held at the beginning of the fiscal period to $39,045.90 on June 30, 1948.
Of this $39,045.90 remaining cash balance, $25,864.59 is reserved for National Guard Organization Fund and $13,181.31 will be available for regular operating expenses of the Department, subject to budget approvals, in the next fiscal period.
COMPARISON OF OPERATING COSTS Expenditures for the operating cost of the Department for the past
three years are compared in the statement following:
341
STATE MILITARY DEPARTMENT
YEAR ENDED JUNE 30th
BY ACTIVITY
fc:jj Office and Administration State Armory Warm Springs Guard National Guard Organizations.. National Guard Allowances .... Camp Toccoa Caretaking Selective Service Building Repairs.. U. S. P. & Do., Marietta, Ga .... ! ! Active Service Duty
Totals
1948
1947
67,842.10 16,962.07
42,957.10 10,314.53
3,996.67
53,045.58 20,750.14
156.60 1,624.46 $ 160,380.95 $
14,576.95 22,168.09
4,184.79
98,198.13 $
1946
30,232.10 10,308.20
3,600.00 200.00
6,890.60 27,127.18
78,358.08
BY OBJECT
Personal Services
Travel Expense ...
Supplies
Communication Services
Heat, Light, Power, Water..
Printing, Publicity
Repairs
Rents
Rents National Guard Organization
Insurance, Bonding
Equipment
__
Miscellaneous
Totals....
74,296.37 $ 6,555.50 6,569.54 3,949.29 4,792.89 4,865.96 1,526.01
53,045.58 1,351.85 2,909.85 518.11
.$ 160,380.95 $
58,683.83 $ 3,227.28 5,298.29 2,219.35 3,835.86 25.50 4,539.49
14,576.95 1,082.74 3,886.92 821.92
98,198.13 $
51,372.32 2,201.23 6,250.59 1,882.01 3,875.53 59.30 994.78 3.25 6,890.60 100.00 4,422.16 306.31
78,358.08
Number of Employees at June 30th_.
37
30
26
In the year just closed there was an increase of $62,182.82 in the < Department's operating cost, of which $24,885.00 was in administra-
tive expense and $38,468.63 in National Guard Allowances, including i $28,884.17 paid to the 54th Fighter Wing Unit, and a net decrease of
$1,170.81 in other expenses.
342
STATE MILITARY DEPARTMENT
Included in payments for personal services for the year are allow-
ances paid to the following officers and guards, under authority of Legislative Act approved March 6, 1945, shown below together with
respective salaries:
Alpha A. Fowler, Jr.--Adjutant General
Salary for year Rent allowance Subsistence Allowance
- ?4>620-00 - i'440'00
504.00
$6,564.00
P J. Murray--Asst. Adj. General 'Salary 7-1-47 to 1-30-48
Rent Allonance Subsistence Allowance
$2,100.00
294.00 $2,884.00
Porter H. Johnson--Aide to Adj. General Salary 7-1-47 to 12-30-48 Allowance for Commutation
$1,032.00 366.00
$1,398.00
Charlie F. Camp--Asst. Adj. General Salary 1-15-48 to 6-30-48
Rent Allowance Subsistence Allowance
,,_ $1,670.00 389.67 233.80
$2,293.47
Garnett H. Moreland--State Armory Guard Salary 8-15-47 to 6-30-48 Subsistence Allowance
$1,102.50 630.00
$1,732.50
Arthur E. Allison--State Armory Guard Salary 8-15-47 to 6-30-48 Subsistence Allowance
$1,102.50 630.00
$1,732.50
Luther P. Mashburn--State Armory Guard Salary 8-15-47 to 6-30-48 Subsistence Allowance
$1,274.97 630.00
$1,904.97
"
343
STATE MILITARY DEPARTMENT
Under authority of Executive Order dated February 27, 1948, and Special Order No. 50 of the same date, $701.15 was paid for active service compensation, $838.60 for lodging and subsistence, and $233.43 for gas, oil and other supplies, for officers and enlisted men of Co. K, I 121st Inf. Ga. N. G., placed on active military duty for the State from February 29, 1948 to March 14, 1948 to assist civil authorities in the search for bodies of three civilians believed to have been drowned in 1 the Altamaha River as the results of an aircraft accident on February 14, 1948.
. NATIONAL GUARD ORGANIZATION RESERVE FUND
The National Guard Organization Reserve Fund, in which there was a balance of $25,864.59 on June 30, 1948, represents deposits by and for the units which were taken into the U. S. Military Services, and is reserved for expenditure, under budget control, for the respective units.
128TH OBSERVATION SQUADRON CONSTRUCTION FUND
I This special fund, consisting of donations of $15,000.00 each by the City of Atlanta and Fulton County, less expenditures of $11,115.83 in previous periods, for the development of an air field in Fulton County, which was taken over by the U. S. Army, was paid to the 54th Fighter - TJ Wing Unit Fund in the period under review, together with an additional
$10,000.00 received from the State in the year ended June 30, 1948. These funds are to be used for construction and purchase of equipment, and books and records are kept by General George G. Finch.
PRIVATE TRUST FUNDS
Private Trust funds held by the Department on June 30, 1948, amounted to $3,196.30, and represent funds belonging to the various National Guard Companies.
344
STATE MILITARY DEPARTMENT
GENERAL Bond of the Adjutant General is in the amount of $25,000.00, the
Custodian of Camp Toccoa is bonded for $10,000.00, and the U. S. Property and Disbursing Officer for $5,000.00.
All receipts disclosed by the examination 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 condition, and the Adjutant General and staff of the Military Department were cooperative during the examination and throughout the year.
345
STATE MILITARY DEPARTMENT
NATIONAL GUARD ORGANIZATION RESERVE FUND YEAR ENDED JUNE 30, 1948
NAME
Balance 7-1-47
Deposits By Org's
With- Balance drawals 6-30-48
101 SEPARATE BATTALION Medical Dept. Det.
$ 29.70
$ 29.70
118 FIELD ARTILLERY SUCCEEDED BY 118 FIELD ART. BN. & 230 ART. BN.
Headquarters
Reg. Hq. Battery
Band
L__
Hq. Batt. & C. T. 1st Bn...
Battery B
Battery D
Battery F
Hq. Batt. & C. T. 2nd Bn...
Battery A
Battery C
Battery E
Service Battery
Medical Dept. Det.
600.00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00
.00
600.00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00
.00
179 SUCCEEDED BY 945 FIELD ARTILLERY
Regimental Hdqrs.
Regimental Hqrs. Batt.
Band
Hdqrs. Battery 1 Bn
Service Battery, 2nd Bn
Anti Tank Batt., 1st Bn...._
Battery A
Battery B
*
Battery C
Hqrs. Battery 2nd Bn.
Service Battery 2nd Bn
Anti-Tank Battery 2nd Bn...
Battery D
Battery E
Battery F
Medical Dept. Det.
L.456.27 247.50 194.53 351.00 117.00 279.00 297.00 297.00 362.63 351.00 117.00 279.00 393.88 497.72 325.97 267.30
1,456.27 247.50 194.53 351.00 117.00 279.00 297.00 297.00 362.63 351.00 117.00 279.00 393.88 497.72 325.97 267.30
346
STATE MILITARY DEPARTMENT
NATIONAL GUARD ORGANIZATION RESERVE FUND YEAR ENDED JUNE 30, 1948
NAME
Balance Deposits With- Balance 7-1-47 By Org's drawals 6-30-48
DIVISION UNITS
Hqrs. 30th Div.
_$
Hqrs. Det. 30th Div
Hqrs. Det. Sp. Troops 30th
Medical Det. 30th Div.
Hqrs. Co. 30th Div.
Military Police 30th Div
Hqrs. Co. 59th Inf. Brigade
Hqrs. Batt. 55th F. A. Brigade....
Div. Hqrs. PI. Hq. Co. 105th Qm.
Co. H 105th Med. Reg
Hq. Co. 74th F. A. Brigade
Co. A 193rd Tank Bn
State Detachment
128th Observation Squad
500.00 $ 3,120.00 $ 3,120.00 $
67.50
94.42
138.32
256.50
869.22
189.00
.00
36.00
580.30
396.63
387.00
387.00
48.60
.00
500.00 67.50 94.42 138.32
256.50 869.22 189.00
.00 36.00 580.30 396.63
.00 48.60
.00
STATE ARMORY FUND
For 121st Div. Hq For 48th Div. Hq
.00 7,304.15 14,080.00 16,848.00
.00 4,536.15
214TH COAST ARTILLERY
Regimental Hdqr.
750.00
Hdqr. Battery
297.00
Band
126.00
Hq. Battery Ct. 1 Bn.
184.50
Battery A
778.50
Battery B
778.43
Battery C Battery D
508.50
508.50
*
Hdqr. Batt. & Ct. 2nd Bn
157.50
Battery E
499.50
Battery F
522.00
Battery G
522.00
Battery H
.
522.00
Medical Dept. Detach.
178.80
750.00 297.00 126.00 184.50 778.50 778.43 508.50 508.50 157.50 499.50 522.00 522.00 522.00 178.80
347
STATE MILITARY DEPARTMENT
NATIONAL GUARD ORGANIZATION RESERVE FUND YEAR ENDED JUNE 30, 1948
NAME
Balance 7-1-47
Deposits By Org's
With- Balance drawals 6-30-48
I21ST INFANTRY
Regimental Hdqr _ Regimental Hdqr. Co. Anti Tank Co. Band Service Co. Hdqr. Det. 1st Bn Company A Company B Company C Company D Hdqrs. Det. 2nd Bn. _ Company E Company F Company G Company H Hdqrs. Det. 3rd Bn. Company I Company K Company L Company M Medical Dept. Det.
,200.00 607.50 216.00 135.00 494.10
.00 .00 464.40 .00 667.68 .00 .00 .00 .00 .00 .00 721.23 475.20 .00 677.68 307.84
$ 1,800.00
$ 1,800.00 607.50
721.23 677.68
1,200.00 .00
216.00 135.00 494.10
.00 .00 464.40 .00 667.68 .00 .00 .00 .00 .00 .00 .00 475.20 .00 .00 307.84
101 SEPARATE BATTALION C. A. C.
Headquarters Headruarters Battery Battery A Battery B Battery C Battery D Med. Det. 120th O. B. Sqd.
375.00 189.00
.00 292.50 246.00 292.50
.00
375.00 189.00
.00 292.50 246.00 292.50
.00
54TH FIGHTER WING UNIT FUND
.00 10,000.00 10,000.00
.00
128TH OBSERVATION SQD. CONSTRUCTION FUND
TRANSFERRED TO 54TH FIGHTER
WING UNIT FUND
18,884.17
.00 18,884.17
.00
,910.17 $29,000.00 $53,045.58 $25,864.59
348
STATE MILITARY DEPARTMENT
TRUST FUND EXPENDITURES TO ACTIVATED NGUS UNITS YEAR ENDED JUNE 30, 1948
ORGANIZATIONS ACTIVATED
48 Inf. Div. Hq. 48 Inf. Div. Art. Hq. Btry 48 Inf. Div. Hq. Co. 48 Inf. Div. M. P. Co. 48 Signal Co. 48 Inf. Div. Sq. Tr. Hq 48 Car Recn. Tp. Mecz. 54 Wing Hqr. 101st A. A. A. Gun Bn. Hq. Btry 101st A. A. A. Gun Bn. Btry. A 101st A. A. A. Gun Bn. Btry. B 101st A. A. A. Gun Bn. Brty. C 101st A. A. A. Gun Bn. Btry. D 108th A. A. A. Brig. Hq. Btry 118th F. A. Bn. Hq. Btry 118th F. A. Bn. Btry. A 118th F. A. Bn. Btry. C 118th F. A. Bn. Service Btry 118th F. A. Bn. Batty. B 118th F. A. Bn. Med. Det 121st Inf. Hq. Co. Reg 121st Inf. Service Co 121st Inf. 1st Bn. Hq. Co 121st Inf. Company A 121st Inf. Company C 121st Inf. 2nd Bn. Hq. Co 121st Inf. Company F 121st Inf. Company G 121st Inf. Company M 121st Inf. Company D 121st Inf. Company E 121st Inf. Company H 121st Inf. 3rd Bn. Hq. Co 121st Inf. Company K 121st Inf. Company L 121st Inf. Anti Tk. Co 121st Inf. Med. Det. Regt 121st Inf. Company I 121st Inf. Company B 122nd Inf. Company D 122nd Inf. Cannon Co 122nd Inf. 2nd Bn. Hq. Co 122nd Inf. 3rd Bn. Hq. Co 122nd Inf. Company M 122nd Inf. Hq. Co. Regt-,
1
Amount
$ 97.69 135.26 150.29 254.00 437.35 10.52 226.94
2,383.65 145.78 219.43 219.43 219.43 219.43 96.19 211.91 145.78 145.78 103.70 145.78 16.53 241.97 196.88 126.25 353.19 353.19 126.25 353.19 353.19 282.55 282.55 353.19 282.55 126.25 353.19 353.19 144.28 42.08 353.19 353.19 282.55 144.28 126.25 126.25 282.55 241.97
349
STATE MILITARY DEPARTMENT
TRUST FUND EXPENDITURES TO ACTIVATED NGUS UNITS YEAR ENDED JUNE 30, 1948
ORGANIZATIONS ACTIVATED
122nd Inf. Company A 122nd Inf. Company C 122nd Inf. Company E 122nd Inf. Company F 122nd Inf. Company G 122nd Inf. Company H 122nd Inf. Company I 122nd Inf. 1st Bn. Hq. Co 122nd Inf. Service Co 122nd Inf. Med. Det. Regt 122nd Inf. Med. Det. lst.Bn-- 122nd Inf. Med. Det. 3rd Bn. 178th AAA Det Opns 179th F. A. Bn. Btry. B 179th F. A. Bn. Btry. C 179th F. A. Bn. Btry. A 179th F. A. Bn. Service Btry 179th F. A. Bn. Med. Det 179th F. A. Bn. Hq. Btry 201st Ord. Med. Maint. Co 230th F. A. Bn. Btry. C 230th F. A. Bn. Service Btry 230th F. A. Bn. Hq. Btry 230th F. A. Bn. Bty. A 230th F. A. Bn. Bty. B 230th F. A. Bn. Med. Det 214th AAA Gp. Hqrs. Btry 250th AAA Gun Bn 250th AAA Gun Bn. Btry. A 250th AAA Gun Bn. Btry. B 250th AAA Gun Bn. Btry. D 250th AAA Gun Bn. Med. Det 190th Tank Bn. Co. C 190th Tank Bn. Co. D 190th Tank Hq. Co. Bn 190th Tank Service Co 560th Engr. Comb. Bn. Hq. & Serv. Co Hq. & Hq. Det 950th AAA Bn. Btry. A 950th AAA Bn. Btry B 950th AAA Bn. Btry. D 950th AAA Bn. Hq. Btry
Amount
$ 353.19 353.19 353.19
_. 353.19 353.19 282.55 353.19 126.25 196.88 42.08 48.09 48.09 60.12 157.81 157.81 157.81 106.71 16.53 168.33 232.95 145.78 103.70 211.91 145.78 145.78 16.53 81.16 145.78 219.43 219.43 219.43 19.54 168.33 133.76 199.89 162.32 183.36 133.76 204.40 204.40 204.40 159.31
$19,168.37
351
DEPARTMENT OF MILITARY STATE DEFENSE CORPS
352
STATE MILITARY DEPARTMENT
STATE DEFENSE CORPS*
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustment, Lapses...
Revenues Retained Earnings Protection Services
$ 420,000.00 $ 420,000.00 (--) 245,000.00 (--) 350,750.00
411.62
1.25
Total income receipts
$ 175,411.62 $ 69,251.25
CASH BALANCES, JULY 1st Budget Funds Total
29,394.12 $ 204,805.74 $
14,068.20 83,319.45
PAYMENTS
EXPENSE
Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water. Publications Repairs Rents Insurance Equipment Miscellaneous
Total Expense Payments
OUTLAY
Equipment
CASH BALANCES, JUNE 30th
Budget Funds
Total
$ 124,169.52 $ 38,004.18 2,659.05 4,655.62 770.13 7,626.17 6,873.36 4,250.23 434.00
460.75
$ 189,903.01 $
47,935.18 11,570.84
2,014.03 3,287.11
72.03 4,516.02 2,592.23 3,946.55
193.73 229.57
76,357.29
834.53
1,064.74
14,068.20 $ 204,805.74 $
5,897.42 83,319.45
*From Audit Report by W. R. Osborn & Co., Certified Public Accountants.
353
STATE MILITARY DEPARTMENT
STATE DEFENSE CORPS
Honorable B. E. Thrasher, Jr. State Defense Corps, State of Georgia, Atlanta, Georgia
September 30, 1948
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, 1948, and submit herewith our report.
Our examination consisted of verification of the receipts and payments, 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, 1947. Of the $420,000.00 appropriation, $350,750.00 lapsed, and $69,250.00 was drawn by the custodian during the period under review. These amounts were verified by inspection of the books in the office of the State Treasurer. Payments for the period under review, for expenses and outlay, amounted to $77,422.03, and were verified by comparison of paid checks with cash book entries, and the vouchers therefor with supporting data were inspected.
An analysis of payment for expense in the amount of $76,357.29, is shown in Schedule "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, $47,935.18, and travel expenses, $11,570.84, are included as Schedule "2".
Payments for outlay in the amount of $1,064.74, are detailed in Schedule "3".
An analysis of payments by departments, for the period under review, are presented in Schedule "4". This information was compiled from the cash book, by the notations thereon, but the details of the allocations of the expense items were not verified by us.
354
STATE MILITARY DEPARTMENT
STATE DEFENSE CORPS
Cash balance, as of June 30, 1948, in the amount of $5,897.42 are detailed in Schedule "5".
Cash on demand deposit was verified by direct communication with the Trust Company of Georgia, Atlanta, Georgia, the depository. Cash on hand in the State Treasurer's office, $200.00 was verified by count.
Respectfully submitted, W. R. OSBORN AND COMPANY, CERTIFIED PUBLIC ACCOUNTANTS
355
STATE MILITARY DEPARTMENT
STATE DEFENSE CORPS
ft. til
ANALYSIS OF PAYMENTS BY DEPARTMENTS FOR THE YEAR ENDED JUNE 30, 1948
CLASSIFICATION
Georgia Citizens Council
Georgia State Guard
Total
Personal Services
-
Travel Expense
Supplies
""' Communications
Heat, Lights and Power
Publications and Printing
Repairs and Alterations
Rents
Insurance and Bonding
Equipment
..$35,854.15 $12,081.03
5,786.45 5,784.39
1,989.59
24.44
3,057.49
229.62
.00
72.03
4,505.22
10.80
1,633.06
959.17
3,906.55 228.50
40.00 1.07
193.73
.00
$ 47,935.18 11,570.84 2,014.03 3,287.11 72.03 4,516.02 2,592.23 3,946.55 229.57 193.73
$ 57,154.74 $ 19,202.55 $ 76,357.29
OUTLAY Equipment
1,064.74
.00
1,064.74
$ 58,219.48 $ 19,202.55 $ 77,422.03
357
MILK CONTROL BOARD
358
MILK CONTROL BOARD
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriations Budget Balancing Adjustments, Lapses
$ 46,000.00 $ (--) 11,263.27
Total income receipts
$ 34,736.73 $
46,000.00 9,300.00
55,300.00
NON-INCOME State Revenue Collections Unfunded
I
CASH BALANCES, JULY 1st Budget Funds State Revenue Collections Unfunded
Total
543.57 (--) 4,257.70
14,670.63 3,714.13
463.60 4,257.70
$ 53,665.06 $ 55,763.60
PAYMENTS
EXPENSE
Personal Services _ Travel __ Supplies, Materials Communication Publications Rents Insurance Equipment Miscellaneous
Total expense payments.
CASH BALANCES, JUNE 30th
Budget Funds State Revenue Collections Unfunded
Total
$ 30,050.34 $ 31,043.86
9,951.93
7,438.91
368.40
490.14
2,057.21
1,906.91
6,124.78
8,679.14
322.50
490.00
65.60
55.64
122.40
3.00
5.05
$ 48,943.76 $ 50,232.05
463.60 4,257.70
$ 53,665.06 $
5,531.55 55,763.60
359
MILK CONTROL BOARD
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS (M
CASH ASSETS
Cash in Bank Revenue Collection Account Budget Funds Petty Cash
$ 5,451.55 80.00 $ 5,531.55
LIABILITIES, SURPLUS
LIABILITIES
ii,M
None Reported.
SURPLUS JUNE 30, 1948 For Operations subject to Budget Approval-
$ 5,531.55
13 UK)
U fit
sai
1
360
MILK CONTROL BOARD
SUMMARY
FINANCIAL CONDITION The Milk Control Board ended the fiscal year on June 30,1948, with a
surplus of $5,531.55, and reported no outstanding accounts payable or other liabilities.
REVENUE COLLECTIONS In the year ended June 30, 1948, the Board collected from licenses
and fees levied against Milk Producers, Milk Distributors, Milk Producers-Distributors and Milk Stores, as provided by law, $61,050.91, which with $4,257.70 revenue funds on hand at the beginning of the period made a total of $65,308.61 to be accounted for, all of which was transferred to the State Treasury within the year.
AVAILABLE INCOME State Appropriation for the operation of the Milk Control Board
for the year ended June 30, 1948, was $46,000.00, which was increased to $55,300.00 by allotment of $9,300.00 from the State Emergency Fund to meet expenditures given budget approvals, as provided by law.
OPERATING COSTS From the $55,300.00 income provided, $50,232.05 was expended for
the operating cost of the Board in the period under review, and $5,067.95 remained on hand, increasing the $463.60 cash balance held at the beginning of the fiscal year to $5,531,55 on June 30, 1948, 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:
361
MILK CONTROL BOARD
YEAR ENDED JUNE 30th
Personal Services Travel Expense Supplies Communication Services Printing, Publications Rents Repairs Insurance, Bonding Equipment Miscellaneous
Totals
$ ---
$
1948
31,043.86 7,438.91 490.14 1,906.91 8,679.14 490.00
55.64 122.40
5.05
50,232.05 $
1947
----
30,050.34 $ 9,951.93 368.40 2,057.21 6,124.78 322.50
65.60
3.00
48,943.76 $
1946
25,669.84 9,504.86 218.25 1,485.37 768.33 330.00 12.50 60.00 163.37 3.00
38,215.52
Number of Employees June 30
12
12
14
GENERAL
The Director of the Milk Control Board is bonded in the amount of $10,000.00, and nine employees for $2,000.00 each.
Books and records of the Board are well kept, but fees collected for development services should be supported by pre-numbered duplicate receipts. All receipts disclosed by records 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 Auditor's office during this examination and throughout the year.
1
363
1
SUPERVISING INSPECTOR OF
NAVAL STORES
364
SUPERVISING INSPECTOR OF NAVAL STORES
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments, Lapses
:$ 3,600.00 $ 3,600.00 (--) 3,600.00 (--) 3,600.00
Total income receipts
1
366
OIL AND GAS COMMISSION
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget, Balancing Adjustments, Lapses
Total income receipts-
$
.00 6,164.16
6,164.16
.00 6,088.97
6,088.97
CASH BALANCE, JULY 1st Budget Funds Total
802.69
765.29
$ 6,966.85 $ 6,854.26
PAYMENTS
EXPENSE
Personal Services _ Travel Supplies, Materials Communication Publications Insurance Miscellaneous
Total expense payments
CASH BALANCE, JUNE 30th
Budget Funds
Total
$ 5,178.49 $ 5,553.84
838.64
885.21
48.22
98.61
88.31
54.10
15.00
12.50
12.50
20.40
200.00
$ 6,201.56 $ 6,804.26
765.29
50.00
. $ 6,966.85 $ 6,854.26
367
OIL AND GAS COMMISSION
SUMMARY
, 1 INTRODUCTION V The Oil and Gas Commission of Georgia was created by Legislative Act of 1945 and organized in May 1945 with election of G. M. Bazemore as Chairman and C. W. Deming as Director.
REVENUE COLLECTIONS As a revenue collecting agency, the Commission collected in the
year ended June 30, 1948, $200.00 from licenses to drill wells, all of which was transferred to the State Treasury within the period under review.
AVAILABLE INCOME AND COST OF OPERATIONS
Allotment of State funds to the Commission in the fiscal year ended June 30, 1948 was $6,088.97, which with a cash balance of $765.29 on U t hand at the beginning of the period made $6,854.26 available for expenditure. n
From the $6,854.26 available funds, $5,553.84 was expended for salaries, $885.21 for travel expenses, $200.00 Interstate Compact Com- mission dues and $165.21 for supplies, communication services and other expense and $50.00 remained on hand June 30, 1948 and will be available for expenditure, subject to budget approvals, in the next fiscal period. COMPARISON OF OPERATING COSTS
The Commission's operating costs for the past three years are compared as follows:
368
OIL AND GAS COMMISSION
YEAR ENDED JUNE 30th
EXPENDITURES
Travel Expense
Supplies - -
Communication Services
Printing, Publicity
Insurance, Bonding
- .
Miscellaneous -
-
. ?
- -
-
$
Number of Emnlovees June 30th
1948
1947
1946
5,553.84 $
885.21 98.61 54.10
12.50 200.00
6,804.26 $
4
5,178.49 $
838.64 48.22 88.31 15.00 12.50 20.40
6,201.56 $
4
4,633.18 760.68 321.18 119.26 250.82 12.50
6,097.60
1
GENERAL
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.
369
UK 111
OLD CAPITOL
-.::;!:
(MILLEDGEVILLE)
REBUILDING COMMITTEE
370
OLD CAPITOL RE-BUILDING, MILLEDGEVILLE*
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained Interest on Investment
Total Income Receipts-
CASH BALANCES, JULY 1st
Budget Funds
:.
Total
$ 12,721.84 $ 10,751.39
.
$ 12,721.84 $ 10,751.39
PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Total Expense Payments
CASH BALANCE, JUNE 30th Budget Funds
Total
? 1,825.00 138.60 3-00 a-
$ 1,970.45
15.00 15.00
$ 10,751.39 $ 10,736.39 $ 12,721.84 $ 10,751.39
From audit report of W. R. Osborn & Co., Certified Public Accountants.
371
1
OLD CAPITOL RE-BUILDING, MILLEDGEVILLE
September 18, 1948
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, 1948, and submit herewith our report.
Your committee, composed of Colonel J. H. Jenkins, 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 Fund has been inactive since December 31, 1946.
In Exhibit "A" is presented a statement of receipts and payments, for the year ended June 30, 1948, and a comparison with payments for similar expenses, for the year ended June 30, 1947. An analysis of payments for personal services is set forth in Schedule "1" and cash balance in Schedule "2".
Our examination consisted of a verification of the receipts and payments for the period under review. The cash on demand deposit, $10,736.39, was verified by direct communication with the First National Bank of Atlanta, Georgia, the depository, and was secured at June 30, 1948 by $60,000.00 in U. S. Treasury 2% notes due December 15, 1954, and are held by the Trust Department of the First National Bank of Atlanta, Georgia.
Respectfully submitted,
W. R. OSBORN AND COMPANY,
Certified Public Accountants
373 BOARD OF PARDONS AND PAROLES
374
STATE BOARD OF PARDONS AND PAROLES
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
$
Budget Balancing Adjustments
Total Income Receipts
$
-00 99,208.10
.00 107,830.43
99,208.10 $ 107,830.43
CASH BALANCES, JULY 1st Budget Funds Total
2,016.53
845.88
101,224.63 $ 108,676.31
PAYMENTS
EXPENSE
Personal Services _ Travel Supplies, Materials Communication Publications Repairs Rents Insurance ... Equipment Miscellaneous
Total Expense Payments-
CASH BALANCES, JUNE 30th
Budget Funds
Total
-
$ 73,035.87 $ 74,812.02
22,238.32
27,190.84
588.43
725.15
1,924.58
2,298.38
776.24
753.15
86.20
141.10
134.49
200.00
200.00
1,391.98
1,231.00
2.64
30.08
$ 100,378.75 $ 107,381.72
845.88
1,294.59
$ 101,224.63 $ 108,676.31
375
STATE BOARD OF PARDONS AND PAROLES
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
' Si Cash in Bank
LIABILITIES AND SURPLUS
LIABILITIES Accounts Payable Ivan Allen-Marshall Co.
r SURPLUS For Operations, subject to Budget ApprovaL
i HUH
:;,1;B ESI
m
SI
.$ 1,294.59
88.43 1,206.16 $ 1,294.59
HI
iJli!
i mis
376
STATE BOARD OF PARDONS AND PAROLES
SUMMARY
FINANCIAL CONDITION
The State Board of Pardons and Paroles ended the fiscal year on June 30,1948 with a surplus of $1,206.16, after providing the necessary reserve of $88.43 to cover outstanding accounts payable.
AVAILABLE INCOME
Income of the Board for the year ended June 30, 1948 was $107,830.43 and was provided by allotment of State funds through Budget approvals.
OPERATING COSTS
From the $107,830.43 income provided, $107,381.72 was expended for personal services, travel expense and other costs of the Board and $448.71 remained on hand, increasing the $845.88 cash balance held at the beginning of the fiscal period to $1,294.59 on June 30, 1948.
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
The Board's expenditures for operating costs the past three years are compared_in the statement following:
YEAR ENDED JUNE 30th
EXPENDITURES
1948
1947
1946
Personal Services Travel Expense Supplies Communication Services Printing, Publicity Repairs Rents Insurance, Bonding Equipment Miscellaneous
Totals
$ 74,812.02
27,190.84
725.15
_ 2,298.38
753.15
--
141.10
200.00 1,231.00
30.08
73,035.87 $ 22,238.32
588.43 1,924.58
776.24 86.20 134.49
200.00 1,391.98
2.64
70,569.25 20,105.43
622.07 1,880.71
608.42 606.90 274.75 200.00 2,724.51
5.49
$ 107,381.72 $ 100,378.75 $ 97,597.53
Number of Employees June 30th
29
27
30
1
377
STATE BOARD OF PARDONS AND PAROLES
GENERAL
Official bonds are on file in the amount of $10,000.00 for the Treasurer and each member of the Board.
Mr. M. H. Doyle, part-time Treasurer of the Board, also serves as part-time Treasurer of the Administrative Office of the Department of Corrections and the Department's Institutions Division, aggregate salary from the three part-time positions is $5,380.00 for the year ended June 30, 1948, which, in the opinion of the State Auditor, reflects a saving over three full time treasurers.
Board members are paid in addition to $5,000.00 annual salary, $1,800.00 each as allowance for subsistence, in addition to travel expenses, as provided by Legislative Act of March 25, 1947.
As provided by law, the State Auditor is required to point out in his report any unusual financial transactions. Since the passage of the subsistence allowance Act March 25, 1947, to June 30, 1948 the three board members have drawn subsistence on official out-of-town travel in addition to the daily allowance for subsistence, G. C. Byars $229.65, Mrs. Helen W. Coxon $136.05 and Edward B. Everett $318.60. The legality of this double payment of subsistence was questioned by the State Auditor and a legal opinion requested. Request for an opinion and the opinion of the Attorney General are as follows:
Hon. Eugene Cook, Attorney General, State Capitol Atlanta, Georgia
August 4, 1948
In making the audit of the State Board of Pardons and Paroles, and in complying with the law requiring the State Auditor to point out any illegal payments, I cited as illegal payments money paid on expense account for hotel and meals while traveling because of the law approved March 25, 1947, Page 674, Acts of 1947, which provides that each of the board members in addition to said salary shall receive the sum of $150.00 per month plus transportation
fare if travel is made by railroad or bus, or plus the regular mileage fee fixed by law if private car is used in the performance of official duties.
The law also states that the subsistence allowance is in lieu of any subsistence and necessary travel expense as authorized by the Act establishing the Board, Georgia Laws 1943, Page 189.
Mr. Grover Byars, Member of the Board, has questioned my interpretation of this law and claims that they are entitled to the
378
STATE BOARD OF PARDONS AND PAROLES
$5.00 per day subsistence allowance plus hotel and meals when traveling.
Will you please give me your opinion as Attorney General of Georgia as to your construction of the law stated.
Trusting that I may have your opinion at an early date, I am with best wishes,
Sincerely yours,
(s) B. E. THRASHER, JR. State Auditor
August 12, 1948
This is to acknowledge your letter of August 4, 1948, in which you request my construction and opinion upon that portion of the Act of the General Assembly approved March 25, 1947, which has to do with the State Board of Pardons and Paroles. The Act referred to is to be found in the Georgia Laws of 1947 at page 673. Specifically, you ask my official opinion as to whether the members of the Board may receive legally the $5.00 per day subsistence allowance plus lodging and meals when traveling.
The pertinent part of the statute to be construed reads in full as follows:
"Section II. The salary and travel expense of the members of the State Board of Pardon and Parole as provided in Section 3 of an Act approved February 5, 1943, Georgia Laws 1943 Pages 189-195, entitled an Act to create the State Board of Pardons and Parole shall be $5,000 per annum payable in equal monthly installments and each member shall in addition to said salary and in lieu of any subsistence and necessary travel expense as provided therein, receive the sum of $150 per month, plus transportation fare and per diem if travel is made by railroad or bus, or the regular mileage fee fixed by said Act where private car is used in the performance of official duties,"
By specific reference, the Act under consideration refers to Section 3 of an Act approved February 5, 1943, (Ga. Laws 1943, p. 185), which inter alia provides that:
"... each member (of the Board of Pardon and Parole) shall be allowed necessary expenses when traveling in the performance of the duties of the office. . . ."
It is particularly to the above quoted excerpt that the 1947 Act refers when it recites in substance that each member of the Board shall receive the sum of $150 per month plus transportation fare and per diem in lieu of any other subsistence and necessary travel expenses provided by law.
1
379
STATE BOARD OF PARDONS AND PAROLES
Unquestionably the 1947 Act is ambiguous and contradictory insofar as it makes reference to the Board of Pardon and Parole. Quite naturally and quite properly you, in the performance of your official duties, had occasion to question these inconsistencies and to ask that they be resolved by the process of legal analogy through an official opinion of the Attorney General. It is a canon of statutory construction that a statute must be examined as a whole, and that the general scheme and purpose of legislation is the proper criterion for its construction. This view has been adopted by the Supreme Court of this State. See the case of
Carroll v. Ragsdale 192 Ga. 118.
Following this process, then, and looking at all of Section 2 of the 1947 Act, it is to be readily seen that it was the purpose of the General Assembly in passing the Act to provide, in addition to the salary paid the Board members, a subsistence allowance of $150 per month, plus transportation fare and per diem if travel is made by railroad or bus, or the regular mileage fee when private car is used in the performance of official duties. Hence the Board members are entitled to receive the $150 per month subsistence plus transportation and per diem.
It is now necessary to determine what was meant by the use of the words "per diem". Obviously these words were loosely used, but it must be presumed that the General Assembly meant something by them.
In construing statutes, words of common usage should be given their usual, ordinary, and natural meaning. See
Miller v. Robertson 266 U. S. 243
The words "per diem" are commonly used in the United States to cover an allowance for expenses of officials or agents while they are upon official or proper business away from their regular headquarters or base. Webster's Dictionary defines "per diem" as meaning "An allowance or amount of so much by the day."
The usual and customary allowance payable to State officials or employees while away from their base or home office is transportation fare or five cents per mile for private car, plus expenses for meals and lodging. It follows, then, that the payment or allowance or so much by the day for transportation, lodging and meals to State officials while traveling upon official business would be synonymous with the usual ordinary, and natural meaning of the words "per diem".
There remains one last point to be cleared. There is an apparent conflict in the language of the 1947 Act. This conflict is brought about in the seventh and eighth lines of Section 2 by the appearance of the phrases "... in lieu of any subsistence and necessary travel
m*
380
STATE BOARD OF PARDONS AND PAROLES
expense as provided (in Georgia Laws 1943, p. 185) . . . ". This language, if left alone, would clearly prohibit the Board members from receiving both the $150 per month subsistence allowance and expenses for lodging and meals while traveling. However, the remaining portion of the Section states that each member "... (shall) receive the sum of $150.00 per month, plus transportation fare and per diem ..."
The conflict is this: the "in lieu" phrases prohibit the receiving of both subsistence and expenses for lodging and meals while traveling, but the latter quoted clause allows the Board members to receive both. Thus we are presented with the anomaly of a conflict between two parts of a single Act.
Fortunately, both the Supreme Court and the Court of Appeals of this State have presented decisions upon matters precisely in point with the conflict with which we are faced. The rule, as announced by these two courts, is that when there is a conflict between two parts of a single Act, the last in position will be declared to be the law, as, from its position it is presumed to be the last expression of the legislative will. See the cases of
Lamar v. Allen 108 Ga. 158 (5) ;
Board of Drainage Commissioners v. Carey 30 Ga. App. 378 (1).
The application of the above rule to the present conflict results in the validation of the latter portion of the Act quoted, which permits the Board members to receive both the $150 per month subsistence and expenses for lodging and meals while traveling.
My opinion, therefore, is that the members of the Board of Pardon and Parole may receive the $150 per month subsistence and in addition thereto may receive expenses for lodging and meals incurred while traveling upon official business.
Trusting that this is the information you desire, and with kindest best wishes, I am,
Sincerely yours, (s) EUGENE COOK
Attorney General
Books and records of the Board of Pardons and Paroles are well kept, 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 Board for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
381
DEPARTMENT OF PARKS, HISTORICAL SITES AND
MONUMENTS
382
DEPARTMENT OF PARKS, HISTORICAL SITES ASD MONUMENTS
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments, Lapses
Revenues Retained Earnings, Recreational Services
$ 35,000.00 $ 35,000.00 304,700.60 1,644,501.70
36,949.15
65,727.54
Total Income Receipts
$ 376,649.75 $1,745,229.24
CASH BALANCES, JULY 1st Budget Funds Total
168,208.40
159,870.25
$ 544,858.15 $1,905,099.49
PAYMENTS
EXPENSE
Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water_. Publications Repairs Rents Insurance Indemnities Equipment Miscellaneous
Total Expense Payments
OUTLAYS
Lands, Improvements
Personal Services
Travel
~
Supplies, Materials
Publications
Contracts
Equipment
Total Outlay Payments
CASH BALANCES, JUNE 30th Budget Funds Total
$ 46,349.45 $ 133,616.31
4,425.05
13,237.40
4,245.17
28,513.85
1,467.03
3,722.70
851.99
1,242.84
17,810.13
3,172.96
4,104.58
10,349.98
354.20
11,957.65
1,307.98
5,848.05
4,000.00
71.00
31,507.97
8,713.14
112.28
415.72
$$ 11166,,5355..883 $ 220,861.60
266,450.81 2,001.26
34,595.92 1,100.79
31,127.04 602.55
1,109,812.21 166,832.64
$ 268,452.07 $1,344,071.15
159,870.25
340,166.74
$ 544,858.15 $1,905,099.49
383
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
BALANCE SHEET JUNE 30, 1948
ASSETS
CASH--DEPARTMENT OF PARKS In Bank On Hand
57,003.26 165.00
CASH BALANCE IN APPROPRIATION ACCOUNT In State Treasury for Parks Department
283,096.18 $ 340,264.44
LIABILITIES, RESERVES, COMMITMENTS
Reserve for Withholding Tax Accounts Payable, encumbrances by purchase or-
ders, payables for completed contracts, reserve for contract obligations to mature and appropriations authorized for park development projects
97.70
340,166.74 $ 340,264.44
1
384
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, 1948 in excellent financial condition, with cash on hand and in banks of $57,168.26 and $283,096.18 in Appropriation Account in the State Treasury, sufficient to liquidate all known obligations of the Department and provide funds for park expansions which have been authorized and reserve for tax withholdings of $97.70.
AVAILABLE INCOME
State Appropriation for the operation of the Department for the year ended June 30, 1948 was $35,000.00, which was increased to $1,679,501.70 by transfer of $1,644,501.70 from the State Emergency Fund to meet expenditures given budget approval, of which over a million dollars was for the purchase and development of Jekyll Island State Park.
Supplementing the $1,679,501.70 allotment of State Funds was $65,727.54 received from earnings from State Parks and concessions and other sources, making total income available for the fiscal year ended June 30, 1948, $1,745,229.24.
OPERATING COSTS
From the $1,745,229.24 available income, $220,861.60 was expended for the current operating expense of the Department and $1,344,071.15 for lands, buildings, improvements and equipment and $180,296.49 remained on hand, increasing the $159,870.25 operating fund cash balance held at the beginning of the fiscal year to $340,166.74 on June 30, 1948, which will be available for liquidation of outstanding accounts payable and encumbrances and contracts to mature and for expansion of parks, as authorized.
In addition to the $340,166.74 operating funds held on June 30, 1948, the Department had $97.70 from U. S. Taxes withheld, which is to be remitted to the Federal Government.
COMPARISON OF OPERATING COSTS
Expenditures by the Department for the past three years are compared in the statement following.
385
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
YEAR ENDED JUNE 30th
EXPENSE
1948
1947
1946
Personal Services Travel Expense Supplies and Materials Communication Services Heat, Light, Power, Water.. Printing, Publications Repairs, Alterations Rents Insurance and Bonding Indemnities Equipment Miscellaneous
Total Expense Payments
$ 133,616.31 13,237.40 28,513.85 3,722.70 1,242.84 3,172.96 10,349.98 11,957.65 5,848.05 71.00 8,713.14 415.72
46,349.45 4,425.05 4,245.17 1,467.03 851.99
17,810.13 4,104.58 354.20 1,307.98 4,000.00
31,507.97 112.28
$ 220,861.60 $ 116,535.83 $
39,376.47 4,813.03 8,630.46 1,113.73 670.56
12,762.21 8,936.93 45.00 167.00
12,329.30 92.03
88,936.72
OUTLAY
Land, Buildings, Permanent Improve-
ments and Equipment
1,344,071.15
268,452.07
134,865.28
Total Cost Payments
$1,564,932.75 $ 384,987.90 $ 223,802.00
Number of Employees at June 30th
37
30
22
The large increase in cost payments the past year was due to the general expansion of parks, especially the purchase and development of Jekyll Island State Park, on which the State expended $1,020,127.46 in the year ended June 30, 1948, exclusive of current operating expense after acquisition, as follows:
Personal Services Travel Expense Supplies and Materials Publication of Notices of Bids.. Equipment Purchase of Jekyll Island as per resolution of General Assembly
and Court Order in Glynn County dated October 6, 1948 Property Taxes on above due Glynn Co. T.C Contracts for improvements
32,440.99 1,100.79
30,395.67 190.75
97,839.97
675,000.00 3,658.28
179,501.01
Total..
..$1,020,127.46
386
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
GENERAL
Director Charlie Morgan is bonded in the amount of $10,000.00, Cashier Miss Vennie Maud Jones for $5,000.00, and Superintendent at the State Parks in varying amounts from $2,000.00 to $5,000.00.
All concessions at the Parks are now operated by the State, with the Superintendent being paid a salary from regular operating funds, with the exception of the Jekyll Island State Park facilities, which is under contract with Thomas H. Briggs, who is to remit quarterly to the State Department of Parks ninety per cent of the net profits.
Activities at each of the Parks have been checked and operations of each individual park shown in the within report.
Records of the individual parks were found in bad condition, though some improvement has been made since last examination. 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 improve these conditions, it is recommended that the Parks Department send a man to each park to help the Superinendent set up proper record system to be recommended by the State Auditor and to re-visit the park at intervals to assist the Superintendent in keeping his records and making proper monthly reports to the Department. It is also recommended that when a Superintendent or Manager is changed at any of the parks an accurate inventory be taken of all property and equipment being transferred to the new manager.
All regular Department employees at the individual parks should be paid from the State Department of Parks account, Atlanta Office. Labor in the cost of sales of concessions is, of course, for the superintendent to pay.
All receipts disclosed by examination have been accounted for, and expenditures for the period under review were within the limits of budget approvals and supported by proper voucher, except as follows:
Mr. Richard F. Taliaferro was paid in December 1947 by the General Office of the Department, as a mechanic $175.00 at Jekyll Park for the month and on the cash payroll at Jekyll one Freeman Toliver was paid $50.00 for each of two weeks--December 11 to 17th and 18th to 24th as mechanic at Jekyll Island Park. This is to be investigated and covered by a supplementary report.
387
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
The owner of a museum of antiques, Mr. J. H. Elliott, was given the privilege of selling admissions to museum and antique shop at Jekyll, but was stopped the second day. No arrangement for remittance of any part of the $31.00 received as admissions, less twenty per cent tax to Federal Government, appears to have been made between the Director of the Parks Department and Mr. Elliott. Also, the moving of antiques to and from Jekyll was done by a State Parks Department truck gratis, a charge should be established by the Director of State Parks and reimbursement should be made the State by Mr. Elliott for the cost of this moving.
Appreciation is expressed to the officials and staff of the Department of Parks for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
388
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
ANALYSIS OF OUTLAY YEAR ENDED JUNE 30, 1948
MAINTENANCE DIVISION
Equipment
Motor Vehicle Jeep 9-12-47
$
Motor Vehicle Studebaker Tr. 12-22-47
Motor Vehicles, Studebaker Tr., Chevrolet Tr.,
J-F 1948
Motor Vehicles, 3 Trucks, 1 Chev., 2 Fords, Mar.-
Apr., 48
Spill Saw
Mall Saw
2,509.24 1,578.65
4,247.62
3,934.59 165.00 105.00 $ 12,540.10
JEKYLL ISLAND STATE PARK
Personal Services (Scheduled)
Travel Expense (Scheduled)
Supplies
Building Materials, less paint sold, $2,134.20-
Publication
Notices for bids
Equipment
Furniture and fixtures (*)
Power, Heat, Lights (incl. 2 Diesel GM $9,000.00)
Construction and Production
Recreational
Shop
Drafting and Engineering
Photographic
Special, Fog Machine, Fire hose, etc
Motor Vehicle
'.
(*)Includes furnishings and all equipment origi-
nally bought from Jekyll Island Club for $48,-
399.10.
Land and Improvements--Contracts
Island known as Jekyll purchased per resolution
General Assembly and Court Order in Glynn
County Oct. 6, 1948
Property taxes on above Glynn Co. T. C
._
Contracts for improvements:
Brewer, Jesse M., Electrical
Woods Plumbing & Heating Co., Plumbing
Herndon, S. and Sons, Painting
Gillis, J. J., Roofing
Thompson Bros., Brick, plaster, concrete
Morgans, Inc., Diesel G. M.
Brunswick Marine Const. Co., Fire Escapes
32,440.99 1,100.79
30,395.67
190.75
78,526.10 11,023.74
932.42 144.28 577.98 82.98 992.00 3,295.47 2,265.00
675,000.00 3,658.28
5,466.13 79,640.89 68,456.85 16,295.89 4,525.32 2,118.10
450.00
389
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
ANALYSIS OF OUTLAY, Continued YEAR ENDED JUNE 30, 1948
Ga. Marine Salvage Co., Diesel G. M Sportsman's Service & Repair Key sys... Cleveland Diesel Engine Div. G. M
Total Outlay Jekyll Island.
990.00 791.00 766.83
$1,020,127.46
ALEXANDER H. STEPHENS MEMORIAL AND R. D. A.
Publication, Notices for bids Equipment, less sale $62.50 Contracts
Painting and Repairs, Crawfordville Co., final Heating System, Wilhoit Gas Co., final
$ Lumber
37.34 1,079.41
18,397.96 494.20 $
20,008.91
AMICALOLA FALLS
Payroll (Scheduled)
$
Materials and Supplies
Equipment
(The beginning of the development of the park)
912.90 504.68
26.60
1,444.18
CHEHAW
Equipment Furniture and Fixtures Motor Vehicle, Truck Construction Shop Flag
Contracts Repairs, Lumpkin & Verner, final
572.82 1,152.55
134.35 21.46 12.00
3,005.80
4,898.98
CLOUDLAND CANYON
Personal Services (Scheduled)
$
Materials and Supplies for improvement
Equipment -- construction....
..
..
(The beginning of the development of this park)
1,242.03 226.69 10.80
CROOKED RIVER
Equipment
Furniture and Fixtures .
Motor Vehicle Truck
Construction _.
_--
345.19 1,98,2,25
615.00
1,479.52
390
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
ANALYSIS OF OUTLAY, Continued YEAR ENDED JUNE 30, 1948
Recreational Shop Flag
--$
128.70
-
31.60
_
12.00 $ 3,114.74
FORT MOUNTAIN
Equipment Furntiure and fixtures Motor Vehicle, trucks Heat, Power, Lights Construction Recreational Shop Flag (New park development)
$ 1,470.79 4,594.71 368.06 566.25 467.05 35.21 12.00
7,514.07
HARD LABOR
Equipment Furniture and Fixtures Heat, Power, Lights.. Recreational Shop Flag Motor Vehicle, 2 trucks sold (prev. charge)
$ 3,312.77 99.60
260.54 15.00 12.00 (--) 1,110.00
2,589.91
INDIAN SPRINGS
Equipment
Furniture and fixtures
$
Medical Motor Vehicle, truck
Construction
Shop
Flags, Miscellaneous
Contracts
Butane gas & equipment, Ga. Automatic Gas Co.,
final
Electric Wines, Carr Elec. Co., final
Landscaping, Sewell-Shivers L. Co., final
Plumbing, Jackson Hdwe. Co., final
Specifications altering present museums into min-
eral bath houses Sewers, property line surveys, proposed dam.
1,080.31 32-50
1,296.14 643.45 7.30 62.00
1,450.00 978.82 500.00 560.00
500.00 1,000.00
8,110.52
391
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
ANALYSIS OF OUTLAY, Continued YEAR ENDED JUNE 30, 1948
JEFFERSON DAVIS MEMORIAL
Power Mower Flag, Miscellaneous
560.00 14.54
574.54
KOLOMOKI MOUNDS
Publication, Notices of bids Contracts
Survey party, Cherokee Engineering Co... Signs, B-B Sign Shop Clearing, Early County Commissioners Architects, Merritt & Walker, Est. 1 & 2 Impounding dam, Oxford Const. Co., Est 1
(The beginning of the development of this park)
44.62
500.00 500.00 3,645.00 3,235.10 8,640.41
$ 16,565.13
LAURA S. WALKER
Equipment
Furniture and fixtures
Motor Vehicles, trucks
Heat, Power, Light
Construction
Refrigerating
Shop
Flag, Miscellaneous _
Contracts Painting and repairs, T. F. Lear, final...
(Orig. contract
$22,500.00
Additions
1,500.00)
338.86 2,161.05
2.13 623.35 289.50
7.92 13.35
23,500.00
26,936.16
LITTLE OCMULGEE
Equipment Const.--Mower, etc. Flag, Miscellaneous
Contracts Repairs, H. B. Williams, final Water treating, Mechanical Eng. & Sup. Co., final
136.60 17.20
7,940.00 2,692.50
10,786.30
MAGNOLIA SPRINGS
Publications, notices of bids Equipment
Furniture and fixtures Power, Heat, Light
$
108.22
8,013.27 608.64
1
392
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
ANALYSIS OF OUTLAY, Continued YEAR ENDED JUNE 30, 1948
Construction, Mower, etc.
$
Recreational
Shop
r
Flags
Contracts
Impounding dam, Foster Const. Co
__
Bath House Construction, D. L. Few Co
Timber dams and by-pass canal, Jefferson Const.
Co.
Plumbing, J. R. Edenfield
Electrical, Ivey's Elec. Co.
Plans, Specifications, Edward G. Andrews, C. E..._.
165.87 545.85 25.90 24.00
20,216.92 16,095.92
11,078.05 214.43 300.00
1,371.67 $
58,768.74
FRANKLIN D. ROOSEVELT PARK AND R. D. A.
Publications, notices of bids
$
Equipment
Furniture and fixtures
Motor Vehicles, Truck, less sale Ford engine
Power, Heat, Light
Construction, mower, etc.
Recreational
Shop
Photographic
Flag
Contracts
Repairs, T. F. Lear, Orig. Cont
$19,975.00
Additions
1,175.00
Roofing, H. C. Chambliss Sheet M. & Rf. Co., final
Butane Gas & Equip. Automatic Gas Co., Inc
Repairs, L. B. Broome, final
Repairs, Rec. Dem. Area T. F. Lear, final
Painting, R. D. A., D. L. Few Const. Co., final
Butane Gas & Equip. Automatic Gas Co., Inc
134.95
7,757.12 1,917.77
759.18 139.25 452.41 24.05
2.25 12.00
19,750.00 3,877.00 6,056.02 13,500.00 12,350.00 6,554.34 3,673.78
76,960.12
VETERANS LAKE BLACKSHEAR
Publication, Notices of bids
$
Contracts
Roads, drives, clearing, Crisp Co. Comm'rs
Memorial Bldg., M. W. O'Kelley & Co., Orig.
contract $62,450.00
(In progress, about half completed 6-30-48)
Well drilled, Layne-Atlantic Co
Field Engineering Services, John M. Mann, Mada
Eng. Co.
86.67 5,200.00 30,866.55 1,235.00
848.10
393
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
ANALYSIS OF OUTLAY, Continued YEAR ENDED JUNE 30, 1948
Architects, drawing, specifications, Pope H. Fuller. $ Surveys, plans for well and sewerage dispos
(5% estimated cost $6,500.00)
2,900.00 325.00
41,461.32
VOGEL AND WALASIYI INN
Equipment Furniture and Fixtures Motor Vehicle, Truck Construction, Power mower, etc.. Recreational Refrigerating Shop Flag, Miscellaneous
Contracts Repairs, D. B. Scott & Co... Storage Bldg., D. B. Scott & Co...
7,552.74 1,964.51
137.45 267.28 1,447.57
11.15 25.32
11,709.25 5,990.00
29,105.27
STATE CAPITOL DINING ROOM
Equipment Furniture and fixtures Refrigerating
POSSUM LANE
Contract, Land, to recording deed of gift from Miss Stellanova B. Osborn to the State for park purposes, "Fifteen acres of land, more or less, of lot of land No. 337, in the 7th District of Worth County and being known as "Possum Poke in Possum Lane" and being that tract of land whereon Governor Chase S. Osborn and the grantor, Stellanova Brent Osborn reside while in the State and county aforesaid." The reservations and limitations: (1) a life estate is reserved in the above lands for and during the life of the grantor and/or the life of the said Chase S. Osborn; (2) life occupancy of living quarters on the land to two servants of the grantor; (3) on termination of life estate of grantor and of Governor Osborn the library and all furnishings and oil other personal property located on the tract, shall pass to the Parks Department of the State of Georgia.
Total Outlay Payments
843.58 240.50
1,084.08
1.10
$1,344,071.15
394
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
ALEXANDER H. STEPHENS MEMORIAL W. T. Fowler, Superintendent CRAWFORDVILLE
RECEIPTS
INCOME
Swimming
Concession Sales, Net
Mechanical Machines -
Post Cards
.,
Souvenir Ashtrays
618.40 176.10 115.00
55.76 33.25
998.51
BALANCE, JULY 1, 1947 Peoples Bank, Crawfordville
28.10 $ 1,026.61
TRANSFER To State Department of Parks..
(--) 1,026.61 .00
395
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
ALEXANDER H. STEPHENS R. D. A. R. T. Reid, Superintendent CRAWFORDVILLE
RECEIPTS
INCOME
Camping Fees Boat Rent Canteen Sales
Less Cost _ Less to J. M. Grace....
340.49
(- ) 296.68
(--) 21.91
2,490.71 264.00
21.90 $
2,776.61
TRANSFERS To State Department of Parks
(--) 1,976.85
$
799.76
PAYMENTS
EXPENSE
Personal Services
Supplies ....
.--
Communication
Heat, Light, Water
-
$
---
--- --
466.50 173.69
40.67 118.90
799.76
396
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
CHEHAW STATE PARK--ALBANY W. M. Wadsworth, Superintendent
RECEIPTS
INCOME Sales, Trading Post, reports of Superintendent unsupported
$ 770.60
TRANSFER To State Department of Parks.
(--) 770.66
397
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
CROOKED RIVER--KINGSLAND F. L. Hall, Superintendent
RECEIPTS
INCOME
Rents, Deposits, Cottages Store Swimming Mechanical Machines Boat Rentals Cost of Sales
.$ 3,898.00 1,681.18 973.40 36.25 31.00
.(--) 1,692.18 $
4,927.65
TRANSFER To State Department of Parks
NON-INCOME Income Tax--deducted Income Tax--Remitted, for current year_ Income Tax--Remitted, for prior year
(--) 2,624.68
109.60
(--) 90.90
(--) 9.60
9.10
CASH BALANCE, JULY 1, 1947 Private Trust Fund, Income Tax_
9.60 $ 2,321.67
PAYMENTS
EXPENSE Personal Services __ Supplies Heat, Lights, Power Communication Miscellaneous
CASH BALANCE, JUNE 30, 1948 State Bank of Kingsland On Hand for deposit Outstanding Checks
1,261.40 513.21 388.77 18.41 124.54
$
2,306.33
739.22 82.40
(--) 806.28
$
15.34 2,321.67
398
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
FORT MOUNTAIN--CHATSWORTH M. EL Stanley, Superintendent
RECEIPTS
INCOME
From Reports of Superintendent Boat Rent Cabin Rents
Total
$ 265.25 150.30
$
415-55
TRANSFER To State Department of Parks
(--). 415.55
399
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
HARD LABOR CREEK R. D. A.--RUTLEDGE T. D. Carter, Superintendent
RECEIPTS
INCOME
Rentals Cabins and Group CampsBoat Rentals Fishing Swimming Sales, Bath House Concessions
Purchases
$ 1,569.49 (--) 1,076.15
10% Gross from Lake Rutledge Inn
--5
50% Gross from music and pin ball machines
5,101.12 876.25 388.50 713.70
493.34
351.60 79.25
$
8,003.76
TRANSFER To State Department of Parks..
(--) 4,914.42 $ 3,089.34
PAYMENTS
EXPENSE
Personal Services Supplies Communication Heat, Light, Water Bank Charge Equipment
2,089.42 617.11 107.23 541.38 2.00
-) 267.80
$
3,089.34
400
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
INDIAN SPRINGS STATE PARK Russell Hadaway, Superintendent
RECEIPTS
INCOME
Concessions Sales Purchases
Vending and amusement machines Bath House Drinks, Ice Cream Horses, Miniature train Rent Miscellaneous by Wayne Barnes.. Miscellaneous by V. W. Cole
.$ 7,347.23
.(--) 4,745.08
2,806.18
843.00
166.84
273.24
.
20.00
22.31
15.53
$
6,749.25
TRANSFER To State Department of Parks.
(--) 4,346.73
CASH BALANCE, JULY 1, 1947 V. W. Cole, former Superintendent.
192.71 2,596.23
PAYMENTS
EXPENSE
Personal Services Supplies Heat, Light, Water Repairs Laundry
1,564.26 367.24 499.21 83.37 82.15
2,596.23
401
DEPARTMENT OP PARKS, HISTORICAL SITES AND MONUMENTS
JEFFERSON DAVIS MEMORIAL--IRWINVILLE J. C. Harrison, Superintendent
RECEIPTS
INCOME Sales, Post Cards, reports of Superintendent..
TRANSFER To State Department of Parks
..$
18.85
(--) 18.85
t'i
402
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
JEKYLL ISLAND TRADING POST (CLOSED) Harry J. Glenn, Jr., Superintendent
RECEIPTS
INCOME
Sales Purchases and Expenses
$ 2,560.33 (--) 1,403.61
$
1,156.72
TRANSFER
To State Department of Parks From State Department--Advance To State Department, return
$(--) 1,156.72 250.00
(--)250.00
$(--) 1,156.72
403
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
JEKYLL ISLAND STATE PARK Concession of Thos. H. Briggs, Manager
(90% of Net Profits to Parks Dept.)
Consolidation of Excerpts of Audits of
W. R. Osborn & Co., C.P.A.
Income
Expense
Net
Rooms Dining Room Cafeteria Snack Bar Laundry and Valet Dog House Telephone and Telegraph Earned Discount Miscellaneous Income General Expense Miscellaneous Deductions
Net Profit
1
Distributed
90% to Parks Department
10% to Thos. H. Briggs, Mgr
40,038.43 $ 51,635.25
2,686.39 13,555.03
489.15 1,273.85
987.20 402.25 2,212.12
13,595.45 56,933.06
3,061.39 11,572.56
469.50 975.06 945.03
15,403.09 1,380.00
$ 26,442.98 (--) 5,297.81
(--) 375.00 1,982.47 19.65 298.79 42.17 402.25 2,212.12
(- -)15,403.09 (--) 1,380.00
$ 111133,,227799..6677 $ 104,335.14 $ 8,944.53
$ 8,050.08 894.45
$ 8,944.53
In addition to ten per cent of net profits earned, the Parks Department, according to the contract executed Feb. 14, 1948, paid Mr. Briggs $500.00 per month, beginning February 1, 1948.
The contract is terminable by either party upon 30 days' written notice.
Inventory of supplies, materials, equipment and fixtures owned by the Parks Department as receipted for at the beginning of operations by Mr. Briggs, shall be maintained and left in as good condition as when received.
Value of food supplies on hand at termination of contract is allowed (at prevailing market prices) in settlement with the operator.
404
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
KOLOMOKI MOUNDS--BLAKELY J. L. Griffith, Caretaker
RECEIPTS
INCOME
From rent, Sid Howell for Frank Tedder on 12-14-47. We have no
other reports
$
125.00
TRANSFER To State Department of Parks-
(--) 125.00
405
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
LAURA S. WALKER--WAYCROSS L. H. Cunningham, Superintendent
RECEIPTS
INCOME
Sales -- Store Purchases _
Cabins Vending Machines Swimming Boating Fishing
TotaL
TRANSFER
To State Department of Parks_
.$ 3,649.95 .(--) 2,716.13
878.82 956.99 410.50 485.20 423.00
$
4,088.33
(--) 3,516.75
BALANCE, JULY 1, 1947 J. E. Thomas, former Superintendent
477.77 $ 1,049.35
PAYMENTS
EXPENSE
Personal Services .. Supplies, Expense .. Light, Heat, Power Bank Charge
BALANCE, JUNE 30, 1948
First National Bank Statement
$
Add $56.40 (being June 28, 29, 30 receipts in the
deposit of 7-6)
Add deposit made Oct. 1, 1948
Less Outstanding Checks
131.50 432.07 431.74
.50
995.81
726.87
56.40 42.20
825.47 771.93
$
53.54 1,049.35
406
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
LITTLE OCMULGEE--McRAE Lee Wilcox, Superintendent
RECEIPTS
INCOME
Sales -- Store Purchases
Cabin Rentals, deposits Fishing Vending Machines
Commission House- Rent
Total
$ 1,838.00 (--) 1,066.23
870.00 970.00 603.05 (--) 297.30 180.00
--
$ 3,097.52
TRANSFER To State Department of Parks
(--) 2,950.00
CASH BALANCE, JULY 1, 1947
Cash Bank
$
30.00
22.95
52.95 200.47
PAYMENTS
EXPENSE
Labor
$
Supplies
BALANCE, JUNE 30, 1948
Cash
$
Bank, Merchants and Citizens, McRae $ 53.47
To be deposited consisting of June 26-
30 receipts
60.70
Less Oustanding Checks No. 29
$114.17 9.90
36.65 29.55
30.00
104.27 $
66.20
134.27 200.47
407
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
MAGNOLIA SPRINGS--MILLEN Cary Averett, Superintendent
RECEIPTS
INCOME
Meals, Casino Bath House and Casino, Sales Machines Swimming Fishing Rents Purchases
5,385.53
2,270.33
481.75
937.00
33.50
70.00
._.
(--) 5,310.29 $ 3,867.82
NON-INCOME Withholding Tax, remitted of prior year__
TRANSFER To State Department of Parks..
CASH BALANCE, JULY 1, 1947
s.i:
Averett's Balance
Balance for withholding Tax _
(--) 57.60
(--) 300.30
307.51 57.60
$
365.11 3,875.03
PAYMENTS
| EXPENSE
Personal Services Supplies Communication Heat, Light, Power ....'. Loan Payable (balance of) Bank Charges
3,336.28 150.75 61.86 758.77 86.75 2.00
$
4,396.41
CASH BALANCE, JUNE 30, 1948
BUT
Cary Averett
,
(--) 521.38 3,875.03
Note: The Magnolia Park operated at a deficit in '47-'48. This deficit was financed by Mr. Averett and is not the liability of the State Department of Parks.
408
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
FRANKLIN D. ROOSEVELT--PINE MOUNTAIN J. B. Patrick, Superintendent
RECEIPTS
INCOME
Rentals -- Inn _ Rentals -- R. D. A. Meals -- Inn & R. D. A Concessions, Poll, Lakes Purchases Boats Swimming __
Tax U. S. Admissions Vending Machines
Tax U. S.
$ 7,617.25
3,637.66
22,316.70
6,011.95
(--)21,397.03
648.80
5,509.05
(--) 633.91
1,408.51
,
(--) 40.00
$ 25,078.98
TRANSFER To State Department of Parks-
(--) 7,882.58 $ 17,196.40
PAYMENTS
EXPENSE
Personal Services
Gas and Oil
Supplies
--
Communication
Heat, Light, Water
Laundry
Repairs
Equipment
Miscellaneous
CASH BALANCE, JUNE 30, 1948 J. B. Patrick, Superintendent
12,166.29 909.50 217.79 300.54
2,114.04 612.18 270.57 424.48 92.80
$
17,108.19
88.21 $ 17,196.40
409
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
FRANKLIN D. ROOSEVELT--PINE MOUNTAIN J. W. Wilkes, Superintendent
JULY 1-8, 1947
RECEIPTS
INCOME
Inn, Meals Cottages _ Swimming Boating _ Juke Machines
Purchases --
394.02 368.75 784.42 158.35 137.85 (--) 641.29
$
1,202.10
TRANSFERS To State Department of Parks
(--) 2,333.99
CASH BALANCE, JULY 1, 1947
Due by J. W. Wilkes Due by Mrs. J. W. Wilkes
1,709.49 129.40
1,838.89 707.00
PAYMENTS
EXPENSE
Personal Services Supplies Gas and Oil Communication Heat, Light, Water Laundry
376.22 64.91 26.01 73.58 24.50 12.38 $
577.60
BALANCE From previous year due by Mrs. J. W. Wilkes_
129.40 707.00
jgfPBSPP*"
410
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
VETERANS LAKE BLACKSHEAR--CORDELE Richard Mooney, Superintendent
RECEIPTS
INCOME Boat Rentals, report of Superintendent
- -- $ 19.00
TRANSFER To State Department of Parks
--
.$(--)19.00
411
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
VOGEL--NEEL'S GAP T. D. Williams, Superintendent
RECEIPTS
INCOME 1947 Vogel Park and Walasiyi Inn Vogel Rents, Cottages Rents, Reservations Store, Sales Rents, Boats Bath House, Lockers Vending Machines, net Purchases
TRANSFERS To State Department of Parks
INCOME 1947 Walasiyi Inn Gross, Rooms, Meals, Vending Machines, etc._ Less 80 'A to Concessionaire
$ 10,506.80 2,843.66 7,485.29 625.75 197.10 874.50
.(--) 5,860.46
$ 16,672.64
(--) 10,482.72
6,041.70 -) 4,833.36
1,208.34
TRANSFERS To State Department of Parks To Parks Department of prior period
(--) 1,208.34 (--) 28.25
INCOME
1948 Season (excluding Walasiyi Inn) Rents, Cottages Rents, Reservations Store, Sales Boats, Rents Bath House Lockers Vending Machines, etc. Horseback riding, net _ Purchases
6,634.50 3,693.50 5,727.45
539.75 95.72
413.95 53.80
--(--) 5,455.8
TRANSFERS To State Department of Parks
$ 11,702.79 (--) 9,041.42
NON-INCOME Withholding Tax to U. S.
(--) 151.00
CASH BALANCE, JUNE 30, 1948 T. D. Williams (incl. $151 for Withholding Tax)_
(--) 771.87
$ 7,900.17
412
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
VOGEL--NEEL'S GAP T. D. Williams, Superintendent
PAYMENTS
EXPENSE
1947 6-30 to 12-31
1948 To 6-30
Personal Services Travel Expense, Williams Supplies ..'. Communication Heat, Light, Water Laundry Equipment Miscellaneous Refunds, etc.
$ 2,835.25 $ 1,876.43
477.85
83.54
227.16
54.00
44.77
1,422.94
217.15
11.01
11.83
15.34
354.21
262.15 $ 7,893.63
$ 5,238.80 $ 2,654.83
CASH BALANCE, JUNE 30, 1948
T. D. Williams, Cash T. D. Williams, In Farmers & Mer-
chants Bank, Blairsville
Total Expense and Balance.....
2,160.91 (--) 2,154.37
$
6.54 7,900.17
413
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
WALASIYI INN--NEEL'S GAP T. J. Bailey, Superintendent, 1948 Season
RECEIPTS
INCOME
Meals, Rooms, Store, Machines (There were insufficient records to classify receipts)
$ 2,578.33
PAYMENTS
EXPENSE
Purchases Personal Services _ Heat, Light, Power Laundry Other
1,394.77 696.26 64.26 48.77 40.50
$
2,244.56
CASH BALANCE, JUNE 30, 1948 T. J. Bailey
Bank Balance, Farmers and Merchants, less out-
standing Checks
$
Bank Charge made in bank statement, books did
not record till later
333.77 $ 2,578.33
330.27 3.50
333.77
414
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
STATE CAPITOL DINING ROOM YEAR ENDED JUNE 30, 1948
RECEIPTS
Dumas Enterprises, Report of June, 1947 Gross Expense
$ 2,353.06 (--) 2,124.66
Profit Dumas Enterprises Check
Less breakage or loss
$ (--) 200.00 95.00
228.40 (--) 105.00
To Department of Parks
(--) 123.40
J. W. Wilkes (Contract 5% Gross sales
to State) Gross July 15 - Dec. 31,
1947
:
$ 19,270.91
To Concessionaire To Department of Parks 5%
(--) 18,307.37 (_) 963.54
J. W. Wilkes
Contract (Net income monthly less
$400.00)
Gross Sales
$
Inventory 1-1-48 bought by Parks,,$ 814.69
Cost of Sales
26,957.88
Compensation, J. W. Wilkes
2,218.89
Inventory at 6-30-48
(--) 805.59
29,352.84 29,185.87
Profit
$ 166.97
To Department of Parks.
$(--) 166.97
Balance
.00
Recapitulation: For Parks Department Net Income: By Dumas By Wilkes 5% By Wilkes Contract By Parks Department Cost of Inventory bought by Parks
Net for Parks Department Transferred to Parks Department
123.40 963.54 166.97
(_) 814.69
439.22 (--) 439.22
415
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
GEORGIA COOPERATIVE SERVICES FOR BLIND YEAR ENDED JUNE 30, 1948
RECEIPTS
Contract for Stand No. 26 in State Office Building,
Paying Parks Department 3% of total sales for
privilege of occupying the space
Gross Sales
,
$ 26,791.00
To Concessionaire 97%
(--)25,987.27
Net 3% To Parks Department
$ 803.73 (--) 803.73
417 STATE PERSONNEL BOARD
418
STATE PERSONNEL BOARD
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
$ 45,670.37 $ 56,742.68
CASH BALANCES, JULY 1st Budget Funds Total
6,417.64
3,328.52
52,088.01 $ 60,071.20
PAYMENTS
EXPENSE
Personal Services
_
Travel
Supplies, Materials
Communication
Heat, Light, Power, Water
Publications
Repairs __.
Rents
Insurance
Equipment __
Miscellaneous
Total expense payments
CASH BALANCES, JUNE 30th Budget Funds Total
35,948.21 841.85
2,637.43 1,396.98
1,649.57 127.47
4,552.96 30.00
1,278.37 296.65
41,429.51 863.94
2,586.81 1,317.45
114.98 1,888.42 1,430.69 3,857.98
30.00 2,747.96
572.06
$ 48,759.49 $ 56,839.80
3,328.52
3,231.40
$ 52,088.01 $ 60,071.20
419
STATE PERSONNEL BOARD
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
AVAILABLE CASH BALANCE
as
LIABILITIES, SURPLUS
LIABILITIES
Accounts Payable
For Materials and Supplies
$
For Printing and Binding
m
For Equipment
For Miscellaneous
-
Sil
!$ SURPLUS, JUNE 30, 1948
lit
For Budget Approved Operations
til
m
a
m
$ 3,231.40
31.13 157.75
47.70 40.63
277.21
2,954.19 $ 3,231.40
.
420
STATE PERSONNEL BOARD
SUMMARY
FINANCIAL CONDITION
The Personnel Board ended the fiscal year on June 30, 1948, with a surplus of $2,954.19, available for operations subject to budget approvals, after providing the necessary reserve of $227.21 to cover outstanding accounts payable.
AVAILABLE INCOME
Income of the Personnel Board is derived from assessments on the Departments served, based on a pro rata share of the Board's operating cost, and for the year ended June 30, 1948, amounted to $56,742.68, as follows:
Department of Public Welfare Department of Public Health Department of Labor Alto Medical Center Battey State Hospital Veterans Education Council
.$15,255.64 _ 18,005.50
16,411.07 1,300.73 7,742.71 1,027.03
Total
$56,742.68
OPERATING COSTS
Expenditures for the Board's operating cost in the year ended June 30, 1948, were $56,839.80, which exhausted the $56,742.68 available income and reduced the $3,328.52 cash balance held at the beginning of the fiscal period to $3,231.40 on June 30, 1948.
The first lien on this $3,231.40 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 following:
421
STATE PERSONNEL BOARD
Personal Services Travel Expense Supplies Communication Services Lights Printing, Publications Repairs Rents Insurance, Bonding Miscellaneous Equipment
Totals
Number of Employees June 30th
YEAR ENDED JUNE 30th
1948
1947
1946
$ 41,429.51 863.94
2,586.81 1,317.45
114.98 1,888.42 1,430.69 3,857.98
30.00 572.06 2,747.96
35,948.21 $ 841.85
2,637.43 1,396.98
30,704.30 382.99
1,249.41 1,135.64
1,649.57 127.47
4,552.96 30.00
296.65 1,278.37
1,327.31 50.45
4,644.33 25.00
177.71 529.81
$ 56,839.80 $ 48,759.49 $ 40,226.95
16
16
13
GENERAL
The Personnel Board administers Merit System laws, rules and regulations, and maintains registers of qualified applicants for positions in the Departments coming under the provisions of the Merit System Administration.
Director E. L. Swain is bonded in the amount of $5,000.00, and Mrs. Olga P. Mounts, Principal Accounting Clerk, for $1,000.00.
Books and records of the Board were found in excellent condition, all recorded 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 Auditor's office during this examination and throughout the year.
423
STATE BOARD OF
PHARMACY (DRUG INSPECTION)
424
GEORGIA STATE BOARD OF PHARMACY
DRUG INSPECTION DIVISION
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustment
Transfers Other Spending Units
$ 13,000.00 $ 13,000.00
2,418.29
6,852.10
(--) 1,250.00 (--) 1,200.00
Total Income Receipts
$ 14,168.29 $ 18,652.10
CASH BALANCES, JULY 1st Budget Funds Total
1,026.82
620.73
..._.$ 15,195.11 $ 19,272.83
PAYMENTS
EXPENSE
Personal Services . Travel Supplies, Materials Communication Insurance Miscellaneous
Total Expense Payments...
CASH BALANCES, JUNE 30th
Budget Funds Total
10,719.96 3,484.80
134.41 226.21
9.00
13,703.00 3,940.39
400.67 353.38 40.00
.$ 14,574.38 $ 18,437.44
620.73
835.39
$ 15,195.11 $ 19,272.83
425
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, 1948, with a surplus of $835.39, and reported no outstanding accounts payable or other liabilities.
AVAILABLE INCOME State Appropriation to the Board for the year ended June 30, 1948,
was $13,000.00, which was increased to $19,852.10 by allotment of $6,852.10 from the State Emergency Fund to meet expenditures approved on budgets, and from the amount received $1,200.00 was transferred to the Department of Agriculture for laboratory services, leaving $18,652.10 available to the Division with which to meet the year's operating costs.
OPERATING COSTS From the $18,652.10 available income, $18,437.44 was expended
for the operating cost of the Division in the year ended June 30, 1948, and $214.66 remained on hand, increasing the $620.73 cash balance held at the beginning of the fiscal period to $835.39 on June 30, 1948, and this amount will be available for expenditure in the next fiscal period, subject to budget approvals.
COMPARISON OF OPERATING COSTS The Division's operating costs the past three years are compared
in the statement following:
426
GEORGIA STATE BOARD OF PHARMACY
DRUG INSPECTION DIVISION
YEAR ENDED JUNE 30th
EXPENDITURES
1948
1947
1946
Personal Services
Travel Expense --
Supplies
Telephone, Telegraph and Postage-
Insurance and Bonding
Miscellaneous
-
Totals
13,703.00 3,940.39
400.67 353.38
40.00
10,719.96 3,484.80
134.41 226.21
9.00
10,956.25 3,273.13
64.46 147.24 22.50
$ 18,437.44 $ 14,574.38 $ 14,463.58
Number of Employees June 30
5
GENERAL
The Chief Inspector is bonded in the amount of $5,000.00, the Secretary for $5,000.00, and Drug Inspectors for $1,000.00 each.
Books and records of this agency 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.
Appreciation is expressed to the officials and staff of the Division of Drug Inspection of the Board of Pharmacy for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
427 STATE PORTS AUTHORITY
428
STATE PORTS AUTHORITY
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
-- $
Budget Balancing Adjustments, Lapses
Total income receipts
$
0 29,000.00
29,000.00 $
0 20,000.00
20,000.00
CASH BALANCES, JULY 1st Budget Funds Total
3,209.30
862.25
$ 32,209.30 $ 20,862.25
PAYMENTS
EXPENSE
Personal Services ...
Travel
_
Supplies, Materials
Communication
Publications
Repairs _..
Rents
-
Insurance
Equipment
Miscellaneous
Total expense payments^
CASH BALANCES, JUNE 30th Budget Funds Total
25,948.34 950.58 282.17 472.13 284.93
1,580.13 625.00 500.00 603.77 100.00
13,561.51 1,672.18 742.15 690.65
600.00
100.00
..$ 31,347.05 $ 17,366.49
862.25
3,495.76
$ 32,209.30 $ 20,862.25
429
STATE PORTS AUTHORITY
SUMMARY
FINANCIAL CONDITION
The State Ports Authority ended the fiscal year on June 30, 1948 with a cash surplus of $3,495.76, having- 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, 1948, amounted to $20,000.00.
OPERATING COSTS From the $20,000.00 made available to the Authority, $17,366.49
was expended for operations and $2,633.51 remained on hand, increasing the $862.25 held at the beginning of the fiscal year to $3,495.76 on June 30, 1948. 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 approvals.
COMPARISON OF OPERATING COSTS Expenditures for the past three years are compared in the state-
ment following:
H
430
STATE PORTS AUTHORITY
YEAR ENDED JUNE 30th
EXPENDITURES
1948
1947
1946
Personal Services Travel Expense Supplies Communication Services Printing, Publicity Repairs Rents Miscellaneous Insurance Equipment
Totals
3,561.51 $ 1,672.18
742.15 690.65
600.00 100.00
25,948.34 $ 950.58 282.17 472.13 284.93
1,580.13 625.00 100.00 500.00 603.77
9,110.19 1,189.97
442.21 433.33 615.00
$ 17,366.49 $ 31,347.05 $ 11,790.70
Number of Employees on Payroll June 30th
GENERAL
The State Ports Authority was created by Legislative Act of 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.
Secretary-Treasurer of the Authority is bonded in the amount of $25,000.00.
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 law.
431
STATE PROPERTIES COMMISSION
(Chattanooga Hotel Properties)
432
STATE PROPERTIES COMMISSION
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained
Rent on Investment Properties
$
Total Income Receipts
$
6,702.66 $ 6,702.66 $
6,883.41 6,883.41
NON-INCOME State Revenue Collections UnfundecL
9,302.42
9,116.67
CASH BALANCES, JULY 1st State Revenue Collections Unfunded., Total
9,730.74
19,033.16
$ 25,735.82 $ 35,033.24
PAYMENTS
EXPENSE Travel Miscellaneous Taxes State, County, City, Tennessee
CASH BALANCES, JUNE 30th State Revenue Collections UnfundedTotal
$ 6,702.66
15.15 6,868.26
19,033.16
28,149.83
$ 25,735.82 $ 35,033.24
433
STATE PROPERTIES COMMISSION
SUMMARY
INTRODUCTION
The State Properties Commission is composed of the Governor, State Treasurer and Chairman of Public Service Commission and administers the State's hotel properties in Chattanooga, Tennessee.
PLAZA HOTEL LEASE CONTRACT
This property is a four-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 $95,400.00 for realty and $4,500.00 for personalty.
Insurance, paid by lessee, is $45,000.00 on building and $5,000.00 on contents.
Lease for the 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 $10,600.00 annually, payable monthly and expenditure in term of lease of $10,000.00 on improvements.
This lease was 'extended in the previous year for five years to May 31, 1955 by lessee paying $5.00 and agreeing to expend under the 1945-50 lease prior to May 31, 1950, $20,000.00 for improvements in addition to the $10,000.00 provided in original lease and $2,000.00 annually in the term of the extended lease.
The rental for the second term of the lease is to be $13,000.00 annually.
A lease guarantee deposit is held by the State Treasurer, consisting of 75 shares of Class A Stock of the Coca-Cola Bottling Company of Cincinnati of value of over one year's rental and the amount to be increased in 1950 to cover increase in rent.
EASTERN HOTEL LEASE CONTRACT
This property is a four-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 taxes on a valuation of $60,000.00 on realty and $2,000.00 on personalty.
434
STATE PROPERTIES COMMISSION
Insurance, paid for by lessee, is $30,000.00 on building and $5,000.00 on contents.
Lease for the period June 1, 1945 to May 31, 1950 is to Mrs. Irene C. Steele and Eastern Hotel Company for $5,400.00 annually and agreement to expend $2,000.00 on improvements in the lease period. Lessee has deposited with the State Treasurer $2,700.00 in U. S. 2^% Bonds as a contract guaranty.
REVENUE COLLECTIONS
In the year ended June 30, 1948, $10,600.08 was received from the Plaza Hotel lease and $5,400.00 from Eastern Hotel, which with $19,033.16 cash balance on hand at the beginning of the fiscal period made a total of $35,033.24 to be accounted for, of which $6,883.41 was transferred to the operating account to cover taxes and administrative expenses and $28,149.83 remained on hand to be funded in the next fiscal year.
TAXES AND ADMINISTRATIVE EXPENSE
Taxes paid to the City of Chattanooga on the hotel properties in the year ended June 30, 1948, amounted to $4,147.50, State and County taxes were $2,720.76 and $15.15 was expended.for travel expense incurred by Treasurer Geo. B. Hamilton, making total disbursements $6,883.41.
GENERAL
Hon. Geo. B. Hamilton, State Treasurer, also serves as Treasurer of the Commission and his records were found in good condition, with all receipts properly accounted for and expenditures within provisions of State law and limits of budget approvals.
435
DEPARTMENT OF PUBLIC HEALTH
H^^P^""^
436
DEPARTMENT OF PUBLIC HEALTH
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments, Lapses
$ 600,000.00 $ 600,000.00 1,500,000.00 1,628,000.00
Revenues Retained Grants from U. S. Government
Earnings, Health Services Transfers Other Spending Units
1,729,858.00 2,002,237.40
4,861.35
23,962.01
(--) 14,450.39 (--) 19,306.23
Total Income Receipts
$ 3,820,268.96 $ 4,234,893.18
NON-INCOME State Revenue Collections Unfunded
CASH BALANCES, JULY 1st Budget Funds State Revenue Collections Unfunded
Total
277.43
222.53
597,089.66 1,609.70
762,657.90 1,887.13
$4,419,245.75 $4,999,660.74
PAYMENTS
EXPENSE Personal Services
Travel
Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs
Rentg
Insurance ~"Z Grants to Civil Divisions Indemnities Equipment Miscellaneous
--
Total Expense Payments
OUTLAYS
Lands, Buildings: Personal Services Contracts
Equipment ._
CASH BALANCES, JUNE 30th
Budget Funds State Revenue Collections Unfunded
Total
$1,359,858.13 $1,454,042.45 178,164.20 238,426.97
754,189.86 24,442.88 14,416.79
763,295.11 36,141.15 17,544.64
25,679.38
8,460.18 22,150.48
55,580.67
25,421.27 20,879.50
5,252.33 613,071.28
7,857.51 729,701.85
1,627.59
23,828.87
24,224.15
-
17,652.68
19,739.59
$3,047,167.06 $3,394,482.45
15,769.34 400,432.29 191,332.03
7,413.47 651,099.35 291,655.55
762,657.90 1,887.13
652,900.26 2,109.66
$4,419,245.75 $4,999,660.74
437
DEPARTMENT OF PUBLIC HEALTH
CURRENT BALANCE SHEET JUNE 30, 1948
*W
ASSETS
Cash in Bank Budget Funds State Revenue Collections
Accounts Receivable
.$ 652,900.26 2,109.66 $ 655,009.92
372.13
$ 655,382.05
LIABILITIES, RESERVES, SURPLUS
LIABILITIES Accounts Payable, Purchase Orders
$ 205,250.49
RESERVES
For Outlays Hunter St. Building Improvements Regional H. Q. Buildings, Equipment Augusta Athens Macon Waycross Architects
$ 104,325.05
250,000.00 26,408.78 1,000.00 1,000.00 718.97
For U. S. Refund Checks Voided Collections
For Commissary Operation
(State
$ Revenue
383,452.80
2,109.66 1,174.15
$ 386,736.61
SURPLUS
:-::?
Federal Funds
U. S. P. H. S.
U. S. C. B
Alto R T. C _
General Funds (contra Accts. Rec).
29,513.74 25,600.58
7,908.50 372.13
63,394.95
$ 655,382.05
Jl
438
DEPARTMENT OF PUBLIC HEALTH
SUMMARY
FINANCIAL CONDITION The Department of Public Health ended the fiscal year on June
30, 1948 with a surplus available for operations, subject to budget approvals of $63,394.95, after providing the necessary reserve of $205,250.49 to cover outstanding accounts payable, $383,452.80 for new buildings and equipment, $1,174.15 Commissary funds and $2,109.66 for U. S. Refund Checks voided.
REVENUE COLLECTIONS This Department, as a revenue-collecting agency, collected in the
year ended June 30, 1948, $16,302.03 Vital Statistic Fees, $3,576.00 fees for filing delayed birth certificates, $202.50 from filing marriage and divorce certificates and $15,310.45 for mattress inspections, a total of $35,390.98, which with $1,887.13 on hand at the beginning of the fiscal year made a total of $37,278.11 to be accounted for.
Of the $37,278.11 to be accounted for, $35,168.45 was transferred to the State Treasury in the period under review and $2,109.66 remained on hand June 30, 1948 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, 1948 was $2,228,000.00, and $2,002,237.40 was received from the several U. S. Government Grants for Public Health Services, with income of $16,169.75 from Alto Rapid Treatment Center and $7,792.26 from commissaries, making total receipts for the fiscal year $4,254,199.41.
From the $4,254,199.41 total income receipts, $19,306.23 was transferred to the State Personnel Board for pro rata cost of Merit System administration, leaving $4,234,893.18 net income available to the Department of Public Health with which to meet the year's operating expenses.
OPERATING COSTS Current operating expense payments in the period under review
were $3,394,482.45, and $950,168.37 was expended for lands, buildings and equipment, a total of $4,344,650.82, which was $109,757.64 in excess of net income receipts and reduced cash balance of $762,657.90 on hand at the beginning of the fiscal year to $652,900.26 on June 30, 1948.
439
DEPARTMENT OF PUBLIC HEALTH
The first lien on this $652,900.26 remaining cash balance is for i liquidation of $205,250.49 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 the state: i ment following:
YEAR ENDED JUNE 30th
BY ACTIVITY
1948
1947
1946
bji Administration di Local Health Organizations tjl Information and Statistics.... ait Maternal and Child Health. - :i) Public Health Nursing..... SHj Public Health Engineering-
Laboratories Public Health Education ' Tuberculosis Control t Dental Health Malaria and Hookworm Epidemiology Venereal Disease Control V. D. Control--Alto R. T. C... "-.i Cancer Control [ Typhus Control Industrial Hygiene Central Statistical Unit Health Regions:
im Northwestern
Northeastern East Central West Central Southwestern Southeastern - s' Training 9 Field Orientation Reserve Personnel i Mental Hygiene Emergency Maternal and Infant Care.. Hospital Survey and Planning..... Organized County Health Units Grants to Counties Store Account
853,904.78 32,745.54
115,801.32 203,993.60
16,998.30 131,556.93 354,542.27
36,511.30 263,317.03
61,700.55 20,648.55 28,173.37 141,828.54 559,016.00 200,302.34 17,472.90 49,362.32 70,285.38
34,818.79 42,919.68 35,770.39 56,101.38 50,141.62 53,171.95 59,016.69 18,798.76 2,317.66
3,965.52 129,412.77
27,093.79
666,581.38 6,379.42
Totals
$4,344,650.82
575,244.22 26,667.68
120,722.60 108,892.57
14,517.28 98,633.82 266,068.80 10,960.62 200,727.12 23,122.20 19,121.06 35,681.96 140,108.54 548,268.49 141,634.48 17,587.27 50,651.18 65,340.33
34,059.71 31,619.43 24,190.18 25,313.07 33,071.73 32,089.30 57,996.84 10,398.41
7,774.42
362,466.83 10,678.63
561,091.95
101,347.42 15,481.08 94,319.90 45,609.13 14,682.35 68,414.68
178,403.66 11,336.03 92,708.49 13,467.29 13,970.55 60,780.84
290,118.60
102,813.48 16,670.44 24,567.07 66,409.10
24,565.36 26,176.30 23,514.04 28,248.10 20,430.13 31,439.57 11,764.52
5,169.22
557,010.86
438,785.75
,654,700.72 $2,378,203.96
440
DEPARTMENT OF PUBLIC HEALTH
YEAR ENDED JUNE 30th
BY OBJECT
1948
1947
1946
Personal Services Travel Expense Supplies Communication Services Heat, Light, Power, Water-- Publications _ Repairs Rents Insurance Grants to Counties Indemnities Equipment Miscellaneous
$1,454,042.45 238,426.97 763,295.11 36,141.15 17,544.64 55,580.67 25,421.27 20,879.50 7,857.51 729,701.85 1,627.59 24,224.15 19,739.59
$1,359,858.13 178,164.20 754,189.86 24,442.88 14,416.79 25,679.38 8,460.18 22,150.48 5,252.33 613,071.28
23,828.87 17,652.68
$1,008,577.68 113,768.45 629,166.02 21,877.15 5,397.04 17,337.59 3,990.28 21,072.06 2,143.13 483,028.01 222.50 1,748.52 5,004.10
Total Expense Payments
$3,394,482.45 $3,047,167.06 $2,313,332.53
Outlay
Lands, Buildings and Permanent Improvements
Equipment
658,512.82 291,655.55
416,201.63 191,332.03
64,871.43
Total Cost Payments
$4,344,650.82 $3,654,700.72 $2,378,203.96
BY FUNDS
State Funds
,
Federal Funds _
Total
$2,311,305.79 $1,717,541.91 $ 593,456.42 2,033,345.03 1,937,158.81 1,784,747.54
$4,344,650.82 $3,654,700.72 $2,378,203.96
Number of Employees at June 30th
General
498
406
326
Alto V. D. Rapid Treatment Center
138
127
636
533
326
441
DEPARTMENT OF PUBLIC HEALTH
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 has been filed under separata cover.
The Director of the Department, the Secretary-Treasurer, the Accountant and three disbursing clerks, are each bonded in the amount of $10,000.00.
Books and records of the Department were found in excellent con-
dition, all funds disclosed by examination were properly accounted
for and expenditures were within the limits of budget approvals and
supported by proper voucher.
.1
ill!
Appreciation is expressed to the officials and staff of the De-
Si partment for the cooperation and assistance given the State Auditor's
office during this examination and throughout the year.
442
DEPARTMENT OF PUBLIC HEALTH
GRANTS TO COUNTIES YEAR ENDED JUNE 30, 1948
Appling
Atkinson Atkinson, Berrien, Coffee Special Survey..
Bacon
Baker
Baldwin
Banks
Barrow
Bartow
Ben Hill
Berrien
Bibb
Bleckley __
Brantley
Brooks
Bryan
Bulloch
Burke
Butts
Calhoun --
Camden
:
Candler
Carroll
Catoosa
Charlton
Chatham
Chatham and Savannah
Chattahooehee _
Chattooga
Cherokee
Clarke and Athens
Clay
--
Clayton
Clinch
Cobb __ --
Coffee
Colquitt
:
Columbia
Cook
Coweta
--
Crawford
Crisp
Dade
Dawson
Decatur
DeKalb
2,586.59 3,311.10 6,382.95
939.25 .00
3,656.00 1,632.85 1,535.91 1,590.00
.00 3,067.07 35,603.39 2,652.00
438.75 6,295.35 2,764.34 6,176.32 4,311.87 2,496.00 2,496.00 1,030.59 1,092.53 1,500.00 2,417.63 1,599.00 30,437.94 5,046.29
.00 666.72
.00 10,781.87
.00 1,474.00 1,516.75 10,081.17 5,498.62 10,559.27 5,680.94 1,231.15 1,905.00
666.25 6,698.07 2,148.93
.00 7,860.75 12,458.25
443
DEPARTMENT OF PUBLIC HEALTH
GRANTS TO COUNTIES YEAR ENDED JUNE 30, 1948
Dodge
Dooly
Dougherty
Dougherty and Albany Special Survey..
Douglas
...
Early
Echols __
Effingham ....
Elbert
Emanuel
Evans
Fannin
Fayette
Floyd
Floyd and Rome Special Survey..
Forsyth
I ! Franklin
Fulton
.-.
Fulton--Nurse Training
Fulton--Atlanta
Gilmer
Glascock
t Glynn
Gordon
Grady
Grady--Special Survey
Greene
Gwinnett
Habersham
Hall
Hancock
Haralson
Harris
Hart
Heard
Henry
Houston
Irwin
Jackson
Jasper
Jeff Davis
Jefferson
Jenkins
...
I Johnson
Jones
...
I Lamar
3,135.45 .00
14,112.65 6,099.35 .00 1,361.25 .00 2,798.82 932.24 1,340.00 2,910.79 1,597.75 .00 9,023.94 9,511.51 .00 1,345.72
35,665.13 3,600.00
70,294.46 .00 .00
16,391.75 892.32
9,580.61
-(-- ) 1,894.53
2,057.00 2,040.00 3,674.25 6,968.91 3,597.00
.00 4,454.94 1,353.00
.00 2,117.50
.00 1,361.25 1,281.87 1,724.52
.00 2,038.18 3,365.88 1,485.00 3,769.92 5,440.70
444
DEPARTMENT OF PUBLIC HEALTH
GRANTS TO COUNTIES YEAR ENDED JUNE 30, 1948
Lanier _
Laurens
Lee
Liberty
Lincoln
Long
Lowndes
Lowndes and Valdosta
Lumpkin
Macon
Madison
Marion
MeDuffie
Mclntosh
Meriwether
Miller
Mitchell
Monroe
Montgomery
Morgan
Murray
Muscogee
Muscogee and Columbus
Newton
,--
Oconee
_
Oglethorpe
Paulding
Peach
---
Pickens
Pierce
Pike
Polk
Polk and Cedartown Special Survey.
Pulaski
Putnam
Quitman
Rabun
Randolph
Richmond
Rockdale
Schley
Screven
Seminole
Spalding
Stephens
Stewart
'.
1,586.00 4,620.00 1,755.00 4,275.93
.00 1,845.00 7,620.00 7,210.83
.00 1,485.00 1,098.75
.00 .00 1,599.00 4,032.84 .00 2,167.50 2,832.31 1,599.00 1,485.00 .00 38,367.51 11,253.35 1,454.75 1,015.39 .00 .00 949.43 .00 1,485.00 4,122.07 2,451.09 5,310.70 2,013.34 .00 .00 4,385.94 1,353.00 33,337.57 .00 .00 4,139.60 1,785.18 14,355.29 5,068.22 .00
445
DEPARTMENT OF PUBLIC HEALTH
GRANTS TO COUNTIES YEAR ENDED JUNE 30, 1948
Sumter
Talbot --
Taliaferro
Tattnall ....
Taylor ....
Telfair ....
Terrell
Terrell and Dawson Special Survey-
Thomas
Tift
Toombs
Towns
Treutlen
Troup
Turner
Twiggs
Union
Upson
Walker
Walton
.
Ware
Ware and Waycross
Warren
Washington
_
Wayne
Webster
Wheeler
White
Whitfield
Wilcox
Wilkes
Wilkinson
Worth
TotaL
5,217.90 1,243.74
.00 1,240.25
.00 1,911.72 2,343.23 3,290.64 11,882.21 6,292.45
787.40 .00
1,080.35 11,133.73
.00 1,523.67
.00 2,898.98 4,074.80 8,164.66 6,789.87 5,296.07
.00 7,291.20 2,526.61
.00 1,834.24
.00 10,154.11
1,621.07 1,788.95
512.82 5,025.00
$ 729,701.85
447
DEPARTMENT OF PUBLIC HEALTH BATTEY STATE HOSPITAL, ROME
448
DEPARTMENT OF PUBLIC HEALTH BATTEY STATE HOSPITAL, ROME
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments __
Revenues Retained Earnings, Hospital Services
Transfers Other Spending Units
Total Income Receipts ...
$ 400,000.00 $ 400,000.00 1,140,000.00 1,490,789.72
7,662.59
105,817.04
....
(--) 4,742.71
.$1,547,662.59 $1,991,864.05
CASH BALANCES, JULY 1st
Budget Funds
-
Total. --
225,126.59
41,394.82
$1,772,789.18 $2,033,258.87
PAYMENTS
EXPENSE
Personal Services -- Travel Supplies, Materials Communication Heat, Light, Power, Water Publications ... Repairs Rents Insurance Equipment -- Miscellaneous
Total Expense Payments
OUTLAYS
Lands, Buildings: Personal Services -- Supplies, Materials Contracts
Equipment
CASH BALANCES, JUNE 30th
Budget Funds
_
Total.....
.$ 578,405.35 4,375.59
. 621,889.74 6,353.68
62,152.93 2,803.86 6,835.54 1,419.46 1,659.66
46,938.02 1,903.62
834,776.44 4,125.63
876,157.07 7,212.07
62,229.15 1,894.26
13,112.70 1,190.00 1,669.81
83,098.66 1,619.83
$1,334,737.45 $1,887,085.62
144,393.96 162,193.43
90,060.52
16,099.96 48,242.42
41,394.82
81,830.87
.$1,772,789.18 $2,033,258.87
449
DEPARTMENT OF PUBLIC HEALTH BATTEY STATE HOSPITAL, ROME CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS CASH IN BANK
._? 81,830.87
LIABILITIES, RESERVES AND SURPLUS
LIABILITIES Accounts Payable
RESERVES Store Account
SURPLUS Inventories Omitted
$ 81,694.01
136.86
.00 $ 81,830.87
i!?!*:*'3"*
450
DEPARTMENT OF PUBLIC HEALTH
BATTEY STATE HOSPITAL, ROME
SUMMARY
FINANCIAL CONDITION
The Battey State Hospital, at Rome, Georgia, which is under the control of the Department of Public Health, ended the fiscal year on June 30, 1948, with cash assets of $81,830.87, of which $81,694.01 has been reserved to cover outstanding accounts payable and $136.86 for the Store Account, a patients' activity fund.
AVAILABLE INCOME
State Appropriation for the operation of the Hospital in the year ended June 30, 1948 was $400,000.00, which was increased to $1,890,789.72 by transfer of $1,490,789.72 from the State Emergency Fund to meet expenditures authorized by the General Assembly and given budget approval. This was supplemented by $8,383.24 receipts for patients' board and treatment, $73,265.39 for employees subsistence, $13,370.30 from milk sales, $5,286.50 from Coca-Cola store sales and $5,511.61 from sales, rentals, etc., making total income receipts for the year $1,996,606.76. From the $1,996,606.76 received, $4,742.71 was transferred to the State Personnel Board for the pro rata cost of Merit System Administration, leaving $1,991,864.05 net income available to the Hospital with which to meet the year's operating costs.
OPERATING COSTS
From the $1,991,864.05 available income, $1,887,085.62 was expended for the current operating expense of the Hospital, $16,099.96 for buildings and $48,242.42 for purchase of equipment, a total of $1,951,428.00 and $40,436.05 remained on hand, which increased the $41,394.82 cash balance held at the beginning of the fiscal period to $81,830.87 on June 30, 1948.
Of the $81,830.87 remaining cash balance, $81,694.01 is reserved for liquidation of outstanding accounts payable and $136.86 for the Store Account.
COMPARISON OF CASH DISBURSEMENTS
Disbursements for the period under review are compared with those of the two previous years, as follows:
451
DEPARTMENT OF PUBLIC HEALTH
BATTEY STATE HOSPITAL, ROME
BY ACTIVITY
Administration ._
fit Medical
Nursing Housekeeping __.. Culinary Laundry Plant Farm and Dairy Coca-Cola Fund--
Undistributed to Activity .__
Totals
YEAR ENDED JUNE 30th
1948
1947
1946
$ 89,701.82 305,302.15 211,311.51 133,506.06 680,619.82 58,800.04 322,964.20 143,529.79
94,303.60 184,798.76 132,509.52
93,502.09 538,414.14
41,820.90 522,262.71 120,226.51
39,954.46 65,159.21 66,886.09 33,694.04 235,330.95 16,934.33 143,826.38 80,906.10
5,692.61
3,556.13
466.38
$1,951,428.00 $1,731,394.36 $ 683,157.94
BY OBJECT
Expense:
Personal Services
Travel Expense
Supplies
1
Communication Services Heat, Light, Power, Water
lid
Printing, Publications
tm
Repairs
Rents
Insurance, Bonding
--
Equipment Replacements ...
Miscellaneous
Total Expense Payments
834,776.44 $ 578,405.35
4,125.63
4,375.59
876,157.07
621,889.74
7,212.07
6,353.68
62,229.15
62,152.93
1,894.26
2,803.86
13,112.70
6,835.54
1,190.00
1,419.46
1,669.81
1,659.66
83,098.66
46,938.02
1,619.83
1,903.62
285,424.91 4,139.25
202,138.75 1,072.75
12,354.02 350.43
1,442.25 1,756.52
128.32 6,829.08 1,114.35
$1,887,085.62 $1,334,737.45 $ 516,750.63
Outlay: Lands, Buildings and Permanent ImImprovements Equipment
16,099.96 48,242.42
Total Cost Payments
|0
Number of Employees at June 30th
$1,951,428.00 581
306,587.39 90,069.52
152,314.56 14,092.75
,731,394.36 $ 683,157.94
483
360
Number of Employees on Payroll July 1, 1947
Added in Year
' " Taken on Payroll in Year .
On Payroll June 30, 1948 .
483 689
1,172 591
581
452
DEPARTMENT OF PUBLIC HEALTH
BATTEY STATE HOSPITAL, ROME
Of the 581 employees on the payroll on June 30, 1948, 264 were on at the beginning of the fiscal year on July 1, 1947 so that of the 689 additions in the period, 317 remained, reflecting an average turnover of about one hundred per cent, or hiring two persons to keep one.
The net operating expense for the year ended June 30, 1948 by application of accounts payable and inventories to the cash disbursements was $1,835,018.15, exclusive of amount expended for construction 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 following:
Net Operating Cost Total Patient Days Average Daily Census Per Capita Cost Per Day
1948
1947
1946
$1,835,018.15
437,422
1,195.1
....$
4.19
$1,194,986.78
334,136
915.4
$
3.58
$ 649,516.25
199,237
545.8
$
3.26
Increased facilities of the Hospital since beginning of operations by the State provides for a larger number of patients, and this has required additional personnel and increased cost each year.
GENERAL
The Superintendent and the Treasurer of the Hospital are each bonded in the amount of $10,000.00.
Financial records of the Hospital are maintained in the office of the State Department of Public Health, in Atlanta, and were found in excellent condition. All receipts disclosed by examination 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 Hospital and the Department of Public Health for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
III III-
,...
453
DEPARTMENT OF PUBLIC SAFETY
454
DEPARTMENT OF PUBLIC SAFETY
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments, Lapses
Revenues Retained Sales
$ 680,000.00 409,840.97
20,550.26
$ 680,000.00 729,518.71
2,621.16
Total Income Receipt
NON-INCOME State Revenue Collections Unfunded Private Trust Account
CASH BALANCES, JULY 1st Budget Funds State Revenue Collections Unfunded Private Trust Accounts
$1,110,391.23 $1,412,139.87
_
191.26
13,427.58
5,446.85 8,211.94
93,348.57 864.25 164.37
32,269.67 1,055.51 151.59
Total
_
$1,218,387.24 $1,459,275.43
PAYMENTS
EXPENSE
Personal Services .....
Travel
Supplies, Materials* __
Communication ,, ...
Heat, Light, Power, Water
Publications
.
Repairs
Rents
Insurance
Indemnities
Equipment
Miscellaneous
Total Expense Payments
OUTLAYS Equipment Lands, Improvements
NON-COST Private Trust Accounts
CASH BALANCES, JUNE 30th Budget Funds State Revenue Collections Unfunded Private Trust
Total
$ 578,524.98 6,735.88
394,969.87 38,947.99 9,493.76 12,458.33 39,165.70 1,437.31 862.85 2,859.30 41,130.48 1,369.06
$ 596,564.58 11,746.95
396,933.00 47,704.79 10,863.55 18,133.46 61,531.77 1,412.55 847.11 6,451.10 71,357.33 2,474.04
$1,127,955.51 $1,226,020.23
43,514.62
96,174.41 3,000.00
13,440.34
8,231.25
32,269.67 1,055.51 151.59
119,214.90 6,502.36 132.28
$1,218,387.24 $1,459,275.43
*Includes subsistence and quarters allowance.
455
DEPARTMENT OF PUBLIC SAFETY
CURRENT BALANCE SHEET JUNE 30, 1948
CASH ASSETS
CASH IN BANKS
Budget Fund Revenue Collection Account Private Trust Fund
$ 119,214.90
6,502.36 132.28 $ 125,849.54
ACCOUNTS RECEIVABLE (Budget Fund)
Wagstaff Motors Excise Tax on purchase 2 DeSoto Automobiles.--
167.00 $ 126,016.54
LIABILITIES
BUDGET FUND Accounts Payable Surplus for Operations Subject to Budget Approval
$ 26,147.21 93,234.69 $ 119,381.90
REVENUE COLLECTION FUND Reserve for Funding to State Treasury
PRIVATE TRUST FUNDS Due Employees for U. S. Bond Purchase
6,502.36
132.28 $ 126,016.54
456
DEPARTMENT OF PUBLIC SAFETY
SUMMARY
FINANCIAL CONDITION
The Department of Public Safety ended the fiscal year on June 30, 1948 with a cash surplus of $93,234.69 available for operations, after making- provision for payment of $26,147.21 in outstanding accounts payable and reserving $6,502.36 revenue collections to be funded in the State Treasury and held $132.28 in private trust funds.
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 $1,056,105.85 as compared with $980,023.67 in the previous fiscal year.
DISPOSITION OF REVENUE COLLECTIONS
The $1,056,105.85 revenue collected in the period under review, together with a balance of $1,055.51 brought over from the previous fiscal year, made a total of $1,057,161.36 to be accounted for, of which $1,050,659 was funded in the State Treasury in the period and $6,502.36 remained on hand at June 30, 1948 to be transferred to the State Treasury in the next fiscal period.
AVAILABLE INCOME
State Appropriation for the operating cost of the Department of Public Safety for the fiscal year ended June 30, 1948 was $680,000.00, which was increased to $1,409,518.71 by transfer of $729,518.71 from the State Emergency Fund to meet expenditures given budget approval, as provided by law. In addition to allotment of State Funds, the Department received and retained $2,621.16 from sales and other sources, making total available income for the period $1,412,139.87.
OPERATING COSTS
From the $1,412,139.87 available income, $1,226,020.23 was expended for the current operating expense of the Department, $3,475.00 was paid for new validating machines, $92,699.41 for radio towers and equipment and $3,000.00 for radio buildings on patrol posts and $86,945.23 remained on hand, increasing the $32,269.67 cash balance held at the beginning of the fiscal year to $119,214.90 on June 30, 1948.
?^mRKH_^~nn~m~c- -
457
DEPARTMENT OF PUBLIC SAFETY
The first lien on this $119,214.90 remaining cash balance is for liquidation of $26,147.21 in outstanding accounts payable and the remainder of $92,067.69 represents funds which have been provided through budget approvals in excess of obligations incurred, and will be available for expenditure in the next fiscal period, subject to budget re-approvals.
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the Department for the past three years are compared in the following statement:
BY ACTIVITY
Georgia Bureau of Investigation Drivers License Bureau Georgia State Patrol
YEAR ENDED JUNE 30th
1948
1947
1946
$ 105,805.41 $ 85,320.55
159,293.68
146,768.59
1,060,095.55 939,380.99
$1,325,194.64 $1,171,470.13
63,061.10 136,454.42 733,827.44
933,342.96
BY OBJECT
Personal Service Subsistence Allowance Travel Expense Supplies and Materials Communication Services Heat, Lights, Power, Water Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Indemnities Equipment Replacement Miscellaneous
Total Expense Payments
Outlay Equipment Radio Towers and Equip Buildings
Total Outlay
Total Expense and Outlay
$ 596,564.58 232,377.00 11,746.95 164,556.00 47,704.79 10,863.55 18,133.46 61,531.77 1,412.55 847.11 6,451.10 71,357.33 2,474.04
578,524.98 222,916.00
6,735.88 172,053.87
38,947.99 9,493.76
12,458.33 39,165.70
1,437.31 862.85
2,859.30 81,998.65
1,369.06
429,309.09 184,194.87
3,785.08 91,510.44 42,545.61
8,019.58 11,318.42 36,127.11
1,385.66 125.81 319.80
113,815.97 885.52
$1,226,020.23 $1,168,823.68 $ 933,342.96
$ 3,475.00
_ 92,699.41 $ 2,646.45 $
.00
-
3,000.00
._$ 99,174.41 $ 2,646.45 $
.00
$1,325,194.64 ,171,470.13 $ 933,342.96
Number of Employees at June 30th_.
336
286
304
458
DEPARTMENT OF PUBLIC SAFETY
MOTOR VEHICLE EQUIPMENT In the period under review the Department sold 104 automobiles
for $86,898.65 and purchased 92 automobiles for $102,021.40 and one truck for $1,328.26 and on June 30, 1948 had the following motor vehicle equipment:
In service of Department: 136 Ford Passenger Cars 2 DeSoto Passenger Cars 3 Ford Trucks 141
In Garage Storage 1 Ford Passenger Car 1 Motorcycle
In Service of Georgia State Guard 2 Ford Passenger Cars
In Service of Military Department 1 Chevrolet Coupe
Totals 142 Automobiles 1 Motorcycle 3 Trucks 146
459
DEPARTMENT OF PUBLIC SAFETY
GENERAL
Mr. J. Q. Davis resigned as Director of the Department April 6, 1948 and was succeeded by Mr. Wayne Hinson.
The Director of the Department of Public Safety is bonded in the amount of $10,000.00, as is also the Treasurer, Assistant Treasurers are bonded for $5,000.00 each, custodian and procurement officer for $2,000.00 and other employees for $1,000.00 each under schedule bond.
All receipts disclosed by the examination 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 Department for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
460
DEPARTMENT OF PUBLIC SAFETY
DETAIL OF AUTOMOBILE PURCHASES AND SALES YEAR ENDED JUNE 30, 1948
AUTOMOBILE PURCHASES (Equipment)
Milner Motor Company, Rome
9-18-47 12--1947 Ford Tudors
?
9-19-47 9--1947 Ford Tudors (DeLuxe)
9-19-47 1--1947 Ford Truck
10-10-47 8--1947 Ford Tudor (DeLuxe)
10-31-47 1--1947 Ford Tudor (DeLuxe)
Wagstaff Motor Company, Atlanta 10-24-47 2--1947 DeSoto DeLuxe Sedans 10-30-47 Federal Excise Tax on 2 DeSotos
Jones Motor Company, Newnan
3-29-48 10--1948 Ford Tudor (DeLuxe) 4- 2-48 10--1948 Ford Tudor (DeLuxe) 4-10-48 40--1948 Ford Tudor (DeLuxe)
Total Purchase of 92 Automobiles, 1 Truck
13,842.00 10,381.50
1,328.26 9,228.00 1,153.50
3,589.40 167.00
10,610.00 10,610.00 42,440.00
$ 103,349.66
AUTOMOBILE SALES (Equipment)
Thomasville Motors, Inc., Thomasville
8-25-47 1--1940 Ford 22--1941 Ford 1--1942 Pontiac
4-19-48 10--1946 Fords
5-24-48 8--1946 Fords
1--1941 Buick
,
Lawson Motor Company, Jasper 8-27-47 1--1941 Ford
Waycross Flying School, Waycross 8-27-47 1--1941 Chevrolet Coupe
E. M. Blount, East Point 8-27-47 1--1942 Pontiac
J. D. Dewberry, Gainesville 8-27-47 1--1941 Ford
A. V. Bradley, East Point 9- 9-47 1--1940 Ford
$(--) 9,532.00 (--) 11,125.00 (--) 10,352.00 (--) 215.00 (--) 205.00 (--) 224.00 (--) 205.00 (--) 250.00
__TM--rr.---^ ^ _
_ _
461
DEPARTMENT OF PUBLIC SAFETY
DETAIL OF AUTOMOBILE PURCHASES AND SALES YEAR ENDED JUNE 30, 1948
Lane Dolvin Motor Company, Atlanta
11- 6-47 8--1942 Fords 5--1942 Mercurys 2--1942 Pontiacs 1--1942 Plymouth
12-22-47 2--1942 Fords 1--1942 Pontiac
O. P. Orr, East Point 12- 8-47 1--1942 Mercury
Thomas Mitchell Motor Company, Atlanta 4-22-48 10--1946 Fords
Crane Auto Parts Company, Atlanta 5- 1-48 1--1946 Wrecked Ford
Thompson, T. W., Atlanta
1GU
5- 6-48 10--1946 Fords
Bradford Trading Company, Atlanta 5-11-48 10--1946 Fords
A. E. Campbell, LaFayette 6-24-48 5--1946 Fords
Total Sale 104 Automobiles
Net Purchase and Sale of Automobiles_
(--)11,011.00 --) 2,153.50 --) 451.00
) 11,670.00 ) 387.50 )11,710.00 )11,976.85 ) 5,431.00
$(--)86,898.85 $ 16,450.81
fffl
^H
463
PUBLIC SERVICE COMMISSION
aipB1"
464
PUBLIC SERVICE COMMISSION
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation _ Budget Balancing Adjustments, Lapses
Revenues Retained Earnings from Services
--$ 110,000.00 $ 110,000.00
30,094.33
70,715.84
5,644.50
Total Income Receipts
_$ 140,094.33 $ 186,360.34
NON-INCOME State Revenue Collections Unfunded
36,152.50 (--) 19,012.50
CASH BALANCES, JULY 1st
Budget Funds State Revenue Collections Unfunded,
Total
1,082.67 23,960.00
706.33 60,122.50
$ 201,299.50 $ 228,176.67
PAYMENTS
EXPENSE
Personal Services _
Travel
Supplies, Materials
Communication
Publications
-
Repairs
Insurance
Equipment
Miscellaneous
Total Expense Payments
CASH BALANCES, JUNE 30th
Budget Funds State Revenue Collections, Unfunded..
Total
106,548.97 19,525.17 2,391.37 4,529.89 1,868.48 341.47 115.91 3,182.94 1,966.47
142,293.14 21,530.26 2,927.97 4,690.92 4,640.26 752.14 88.10 3,662.67 1,271.06
$ 140,470.67 $ 181,856.52
706.33 60,122.50
5,210.15 41,110.00
$ 201,299.50 $ 228,176.67
465
PUBLIC SERVICE COMMISSION
CURRENT BALANCE SHEET JUNE 30, 1948
lutjw
ASSETS
Mi} CASH IN BANKS
,13
Budget Funds
Contingent Account
Motor Vehicle Account
Revenue Collections
Total Current Assets
$ 4,310.96 899.19 $ 5,210.15
41,110.00
$ 46,320.15
LIABILITIES, RESERVES AND SURPLUS
LIABILITIES
Accounts Payable Sou. Bell Tel. & Tel. Co. Case Expense Personal Services Travel Expense Communication Services Printing, Publicity
$
668.25
495.41
7.05
23.37 $ 1,194.08
RESERVES
m
Revenue Collections to be imbursed into State
m
Treasury
m
n SURPLUS
For Operations
Total Current Liabilities, Reserves and Surplus
41,110.00
4,016.07 $ 46,320.15
0
gpTM
466
PUBLIC SERVICE COMMISSION
SUMMARY
FINANCIAL CONDITION
The Public Service Commission ended the fiscal year on June 30, 1948 with a surplus of $4,016.07, available for operations subject to budget approvals, after providing the necessary reserve of $1,194.08 to cover outstanding accounts payable.
REVENUE COLLECTIONS
The Public Service Commission is the revenue-collecting 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 $115,987.50, of which $112,100.00 was from licenses of Motor Carriers at $25.00 each, $3,430.00 from Certificates of Public Convenience at $35.00 each, and $457.50 from certificate transfer fees at $7.50 each.
Revenue collections the past year amounting to $115,987.50 were $25,175.00 less than the $141,162.50 collected in the previous year ended June 30, 1947, principally the result of reciprocal agreements entered into with all States East of the Mississippi River, as authorized by Legislative Act approved March 27, 1947.
DISPOSITION OF REVENUE COLLECTIONS
The $115,987.50 revenue collected in the fiscal year ended June 30, 1948, together with $60,122.50 held at the beginning of the period, made a total of $176,110.00 to be accounted for, of which $135,000.00 was funded in the State Treasury and $41,110.00 remained on hand at June 30, 1948, to be transferred to the State Treasury in the next fiscal period.
AVAILABLE INCOME
State Appropriation for the operation of the Public Service Commission in the year ended June 30, 1948 was $110,000.00, which was increased to $180,715.84 by transfer of $70,715.84 from the Emergency Fund to meet expenditures given budget approval, as provided by law. In addition to the State Funds appropriated, the Commission received $5,644.50 from the sale of transcripts, making total income available for the fiscal year $186,360.34.
467
PUBLIC SERVICE COMMISSION
( OPERATING COSTS
From the $186,360.34 available income, $181,856.52 was expended for the operating cost of the Commission in the period under review, and $4,503.82 remained on hand, increasing the $706.33 cash balance held at the beginning of the fiscal year to $5,210.15 on June 30, 1948.
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 operating cost of the Commission the past three years are compared in the statement following:
Personal Services
_
Travel Expense
Supplies and Materials -
Communication Services
Printing, Publicity
Repairs
Miscellaneous
Insurance and Bondings
Equipment
_
KJE!
Totals
YEAR ENDED JUNE 30th
1948
1947
1946
42,293.14 $ 106,548.97 $
21,530.26
19,525.17
2,927.97
2,391.37
4,690.92
4,529.89
4,640.26
1,868.48
752.14
341.47
1,271.06
2,082.38
88.10
3,662.67
3,182.94
94,239.28 14,754.27 2,019.53
3,283.83 2,542.40
184.94 769.03
1,169.11
$ 181,856.52 $ 140,470.67 $ 118,962.39
Number of Employees June 30..
30
31
30
The larger part of the $41,385.85 increase in expenditures the past year was due to increased salaries and the employment of Special Consultants in the cases of application for increased rates by the Southern Bell Telephone & Telegraph Company, the Atlanta Gas Light Company, and the Georgia Power Company, as follows:
iriicln
SOUTHERN BELL TELEPHONE & TELEGRAPH COMPANY--CASE
CONSULTANTS
Clement, Prank G., Nashville, Tenn
..Mjjfll
Hansell, Sven B., St. Davids, Penn...
Hayner, Lewis T., Washington, D. C.__
Hills, L. G., New York, N. Y
$ 7,700.00
1,810.00
7
562.50
8,800.00
$18,872.50
468
PUBLIC SERVICE COMMISSION
ATLANTA GAS LIGHT COMPANY }
GEORGIA POWER COMPANY
]
CASE
CONSULANT
Fleischman, Edwin G., Palo Alto, Calif.
..$ 6,106.50 $24,979.00
Act of the General Assembly approved March 25, 1947, fixed the salaries of the five Public Service Commissioners at $7,500.00 per annum each accounting for an increase of $7,500.00 in total salaries paid the Commissioners the past year.
GENERAL
The Chairman of the Public Service Commission is bonded in the amount of $2,500.00, the Secretary and Treasurer for $2,500.00, and the Cashier and Inspectors for $2,000.00 each.
The payment of forty cents (40c) storage on automobile paid to Sam H. Flint is an illegal payment and is to be refunded as the mileage allowance of five cents (5c) per mile as provided by law covers all expenses incident to operating personally owned automobiles.
There was an error of $140.00 in paying the fee of Sven B. Hansell, Consultant, under voucher No. 2560 issued November 21, 1947, which shows an underpayment if the time stated in the voucher is correct.
Fee--5 days as stated in voucher at $75.00 per day is $375.00 instead of $235.00 as paid.
This matter should be corrected and adjusted.
Books and records of the office of the Public Service Commission were found in good condition; 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 above noted.
Appreciation is expressed to the officials and staff of the Commission for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
469
DEPARTMENT OF PUBLIC WELFARE Administration and Benefits
470
DEPARTMENT OF PUBLIC WELFARE
ADMINISTRATION, PUBLIC ASSISTANCE
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments, Lapses
Reveneus Retained Grants from U. S. Government County Participation
Transfers Other Spending Units
$ 5,605,000.00 $ 5,605,000.00
793,921.61
1,653,174.48
12,076,982.44 820,999.61
(--) 14,895.30
14,393,422.16 1,021,984.83
(--) 16,889.12
Total Income Receipts
_$ 19,282,008.36 $ 22,656,692.35
CASH BALANCES, JULY 1st
Budget Funds
Total
_
177,510.98
1,466,586.70
..$ 19,459,519.34 $ 24,123,279.05
PAYMENTS
EXPENSE
Personal Services -- Travel Supplies, Materials Communications Publications Repairs Rents Insurance Indemnities Grants to Counties Equipment Miscellaneous Benefits
Total Expense Payments
CASH BALANCES, JUNE 30th
Budget Funds
Total
290,036.28 17,014.13 7,200.34 12,049.76 8,946.52 1,036.74 5,663.20 963.63 31.50
990,695.82 6,056.59 634.08
16,652,604.05
342,106.19 21,820.22 9,275.16 12,789.70 12,880.92 1,081.95 7,764.00 868.86 256.20
1,130,771.71 13,340.15 922.96
20,754,280.38
$ 17,992,932.64 $ 22,308,158.40
1,466,586.70 1,815,120.65 -$ 19,459,519.34 $ 24,123,279.05
a;;i^TMr~- - -
471
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
CASH IN BANKS
State Funds _. Federal Funds County Funds
Total Current Assets..
$ 206,850.15 1,607,050.66 1,219.84
% 1,815,120.65
LIABILITIES, RESERVES AND SURPLUS
ACCOUNTS PAYABLE AND ENCUMBRANCES
Administrative Expenses
%
Administrative Grants to County Welfare De-
partments -- June 1948
_.
8,914.00 94,000.00 $ 102,914.00
UNALLOTTED FUNDS ON DEPOSIT WITH STATE
Federal Funds:
Public Assistance
Child Welfare
Crippled Children
31
Civilian War Assistance..
0
County Funds:
Public Assistance
_
..? 1,532,950.08 45,194.45 27,607.67 1,298.46
$ 1,607,050.66
1,219.84
1,608,270.50
CASH SURPLUS
-i< ">
State Funds:
For Benefits .
For Administrative Operations
For Administrative Grants to County Wel-
fare Departments
__
Total Current Liabilities, Reserves, and Surplus
87,974.63 8,388.62
7,572.90
103,936.15
$ 1,815,120.65
472
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
SUMMARY
INTRODUCTION
The within report covers an examination of the Benefits and Administrative Funds of the State Department of Public Welfare for the fiscal year ended June 30, 1948. The State Institutions coming under the control of the Department are reported under separate covers.
FINANCIAL CONDITION
The Department ended the year on June 30, 1948, with surplus State funds of $87,974.63 for Benefit payments, $8,388.62 for Administration and $7,572.90 for Administrative Grants to County Welfare Departments, after providing the necessary reserves of $102,914.00 to cover outstanding accounts payable and encumbrances, and $1,608,270.50 unallotted 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 re-approval.
Federal funds for benefit payments and administrative expenses are advanced to the State for deposit in special bank accounts and are subject to withdrawal only when expenditures are made chargeable to the activity for which the funds have been allocated. Unexpended Federal funds are reported as unallotted funds on deposit with the State and are not included in surplus.
AVAILABLE INCOME
The State provided through allotment of Appropriation funds in the period under review $6,567,681.63 for payment of benefits, $215,267.74 for administrative expense of the State Office, and $475,225.11 for Grants to County Welfare Departments, a total of $7,258,174.48.
473
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
Receipts from the Federal Government for benefits and administration amounted to $14,393,422.16 and $1,021,984.83 was received from counties for participation in public assistance benefits, making total receipts from the State, U. S. Government and Counties for the year $22,673,581.47.
From the $22,673,581.47 received, $15,255.64 was transferred to the State Personnel Board for pro rata part of the cost of Merit System administration and $1,633.48 to the Department of Education for a portion of the expense of Surplus Commodity distribution, leaving net income of $22,656,692.35 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, 1948.
OPERATING COSTS
From the $22,656,692.35 available funds, $20,754,280.38 benefits
were paid, $1,130,771.71 Grants were made to County Welfare De-
partments and $423,106.31 was used for administrative expense of
the State Office, making a total of $22,308,158.40 and $348,533.95
remained on hand, increasing $1,466,586.70 cash balance held at the
beginning of the fiscal period to $1,815,120.65 on June 30, 1948.
I
Of this $1,815,120.65 remaining cash balance, $206,850.15 was in
A State Funds and available for expenditure in the next fiscal period,
subject to budget re-approvals, after providing for liquidation of out-
standing accounts payable and encumbrances, and $1,608,270.50 was
the amount of unallotted Federal and County funds on deposit with
the State.
474
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
BENEFIT PAYMENTS
Benefit payments for the year were $20,754,280.38, summarized by type of assistance and source of funds, as follows:
PUBLIC ASSISTANCE
STATE FUNDS
FEDERAL FUNDS
COUNTY FUNDS
TOTAL
Old Age
$5,189,059.19
Blind
189,415.34
Dependent Children . ... 1,053,947.15
$10,756,161.75 352,159.25
1,874,438.75
$ 839,220.56 28,503.91
154,125.60
$16,784,441.50 570,078.50
3,082,511.50
Totals
...$6,432,421.68 $12,982,759.75 $1,021,850.07 $20,437,031.50
PERCENTAGES
Old Age
Blind
-
Dependent Children .
Totals
30.92% 33.23% 34.19%
31.47%
64.08% 61.77% 60.81%
63.53%
5.00',; 5.00% 5.00%
5.00%
100.00% 100.00% 100.00%
100.00%
The number of recipients of Old Age Assistance, Aid to the Blind and Aid to Dependent Children, together with unit amount of payment, which is based on assistance needed to make up the deficiency of each individual budget after taking into consideration the income of the individual, for the month of October 1947, as compiled by the Welfare Department's Division of Research and Statistics, are shown in the following statement:
475
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
nuaariffld
Amount
--
$ 1.00-- 1.99
....
2.00-- 2.99
3.00-- 3.99
4.00-- 4.99
5.00-- 5.99
6.00-- 6.99
=
7.00-- 7.99
8.00-- 8.99
9.00-- 9.99
10.00--10.99
11.00--11.99
12.00--12.99
13.00--13.99
14.00--14.99
15.00--15.99
16.00--16.99
17.00--17.99
i-.fl-
18.00--18.99
19.00--19.99
20.00--20.99
21.00--21.99
22.00--22.99
a sin"
23.00--23.99
24.00--24.99
25.00--25.99
26.00--26.99
27.00--27.99
28.00--28.99
29.00--29.99
30.00--30.99
31.00--31.99
32.00--32.99
33.00--33.99
34.00--34.99
35.00--35.99
36.00--36.99
37.00--37.99
38.00--38.99
39.00--39.99
40.00--40.^9
41.00--41.99
NUMBER OF PAYMENTS*
Old Age Assistance
Aid to Blind
Aid to Dependent Children
11 34 69 187 481 832 1,414 2,478 3,818 5,050 6,403 6,045 5,246 4,882 4,671 3,847 3,862 3,240 2,631 2,659 2,131 2,048 1,802 1,581 1,480 1,128 1,007 873 692 839 591 464 419 575 474 343 255 199 180 200 144
0
1
0
2
0
4
0
5
2
8
6
12
13
27
24
34
37
37
84
80
124
76
135
86
122
102
133
107
156
132
115
111
114
97
109
119
94
106
94
180
71
157
67
138
69
136
61
1,089
64
103
55
74
46
75
40
84
40
89
34
113
24
79
31
73
22
88
37
119
30
102
11
82
20
77
15
75
12
718
11
77
6
54
^^m
476
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
Amount
NUMBER OF PAYMENTS*
Old Age Assistance
Aid to Blind
Aid to Dependent Children
42.00- -42.99 43.00- -43.99 44.00- -44.99 45.00- -45.99 46.00- -46.99 47.00- -47.99 48.00- -48.99 49.00- -49.99 50.00- -50.99 51.00- -51.99 52.00- -52.99 53.00- -53.99 54.00- -54.99 55.00- -55.99 56.00- -56.99 57.00- -57.99 58.00- -58.99 59.00- -59.99 60.00- -60.99 61.00- -61.99 62.00- -62.99 63.00- -63.99 64.00- -64.99 65.00- -65.99 66.00- -66.99 67.00- -67.99 68.00- -68.99 69.00- -69.99 70.00- -70.99 71.00- -71.99 72.00- -72.99 73.00- -73.99 74.00- -74.99 75.00- -75.99 76.00- -76.99 77.00- -77.99 78.00- -78.99 79.00- -79.99 80.00- -80.99 81.00- -81.99 82.00- -82.99
189 111
94 881**
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
18
40
10
57
9
55
47**
52
0
50
0
57
0
42
0
40
0
59
0
41
0
49
0
33
0
395
0
14
0
21
0
20
0
32
0
27
0
28
0
17
0
17
0
21
0
19
0
25
0
16
0
23
0
18
0
188
0
11
0
11
0
8
0
4
0
6
0
4
0
6
0
3
0
4
0
7
0
10
0
9
0
10
477
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
NUMBER OF PAYMENTS*
Amount
Old Age Assistance
Aid to Blind
Aid to Dependent Children
83.00- -83.99 84.00- -84.99 85.00- -85.99 86.00- -86.99 87.00- -87.99 88.00- -88.99 89.00- -89.99 90.00- -90.99 91.00- -91.99 92.00- -92.99 93.00- -93.99 94.00- -94.99 95.00- -95.99 96.00- -96.99 97.00- -97.99 98.00- -98.99 99.00
0
0
8
0
0
67
0
0
5
0
0
5
0
0
1
0
0
9
0
0
3
0
0
4
0
0
4
0
0
3
0
0
3
0
0
2
0
0
2
0
0
2
0
0
2
0
0
2
0
0
42
Note: (*) Cancelled October checks were not deducted in compiling date for this table.
(**) The 881 OAA Payments and the 47 AB Payments represent exactly $45.00 each, this being the maximum amount allowed for a grant of Old Age Assistance or Aid to the Blind in the State of Georgia.
478
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
CRIPPLED CHILDREN BENEFITS
Nature of Expenditure
Medical Services: Physicians and Surgeons
Field Services: Physical Therapists and Nursing Services
Hospitalization Convalescent Care Appliances _ Clinical Expense Transportation of Crippled Children
Totals
Fund Distribution State Funds Federal Funds
Totals
Amount
Percent
$ 40,622.55
23,429.23 _ 163,704.80
53,156.97 27,174.19
8,459.84 701.30
$317,248.88
12.80%
7.38% 51.60% 16.76% 8.57% 2.67% 0.22%
100.00%
$155,982.07 161,266.81
$317,248.88
49.17% 50.83%
100.00%
On page 484-5 of this report is given a summary of Public Assistance benefit payments under the three categories, Old Age, Blind and Dependent Children, showing amount and number of individuals by months and average allowances, the number of individuals and amount being the net number and net amount after deduction for checks returned for cancellation.
Schedule on pages 486-495 is a statement by counties of benefits paid and administrative grants-in-aid to Counties.
COMPARISON OF BENEFIT PAYMENTS
Benefit payments for the past three years are compared in the statement following:
YEAR ENDED JUNE 30th
Public Assistance Old Age Blind Dependent Children
1948
1947
1946
$16,784,441.50 $13,688,256.00 $ 9,627,927.93
_ 570,078.50
480,349.50
358,618.50
3,082,511.50 2,245,146.50 1,276,267.50
Totals
-$20,437,031.50 $16,413,752.00 $11,262,313.93
Crippled Children Benefits
$ 317,248.88 $ 233,932.43 $ 167,922.14
479
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
A comparison of Public Assistance Benefits paid in the month of June 1948 with payments for the same month in 1947 and 1946, is shown below:
JUNE, 1948
Number of Individuals
Net Amount Paid
Average Allowance
per Individual
Old Age Blind Dependent Children
Totals
83,357 2,315 22,362
108,034
$1,594,027.00 52,430.50
319,967.50
$1,966,425.00
$ 19.12
22.65 14.31
$ 18.20
JUNE, 1947
Old Age
_
Blind
Dependent Children
Totals
75,810 2,189 16,476
94,475
$1,290,412.50 44,720.00
225,962.50
$1,561,095.00
$ 17.02
20.43 13.71
$ 16.52
JUNE, 1946
Old Age Blind Dependent Children
Totals
69,506 2,096
12,064
83,666
$ 903,669.50 33,128.50
129,883.00
$1,066,681.00
$ 13.00
15.80 10.77
$ 12.75
Since the beginning of the program in 1937, $102,674,597.15 has been paid in Public Assistance benefits (old age assistance, aid to the blind and aid to dependent children), $1,881,610.11 for crippled children benefits in the form of medical and hospital care furnished and $7,203.29 Civilian War Assistance benefits, a grand total of $104,563,410.55 and these benefit payments are tabulated by fiscal years, as follows:
"''*
480
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
YEAR ENDED JUNE 30th
Public Assistance
Benefits
Crippled Children Benefits
Civilian War
Assistance
1938 1939 1940 1941 1942 1943 1944 1945 _.... 1946 1947 1948
Totals_.
3,240,577.72 4,715,550.00 3,455,784.50 5,328,710.50 7,473,435.00 9,394,335.50 10,363,311.50 10,589,295.00 11,262,813.93 '16,413,752.00 20,437,031.50
.-$102,674,597.15
$ 22,292.01 162,663.25 165,053.04 182,932.23 213,886.07 127,585.59 148,421.49 139,672.99 167,922.14 233,932.43 317,248.88
,881,610.12
$ 250.00 435.50 346.40
1,251.77 4,919.62
$7,203.29
Federal Social Security Act Amendments of 1946 raised the maximum old age assistance and aid to the blind benefit payments subject to Federal participation from $40.00 to $45.00, effective October 1, 1946 and increased the Federal Government's portion from 50% of the benefit paid to 66 2/3% of the first $15.00 and 50% of the remainder. Under provisions of the same act, Federal participation and benefits to dependent children was raised from 50%- of such benefits to 66 2/3% of the first $9.00 and 50% of the remainder.
The 1946 Amendments also changed the Federal Government's participation in administrative expense from 5% of the Federal portion of Old Age Assistance checks to 50% of the direct costs of Old Age Assistance program, the 50% participation in administrative cost of blind and dependent children benefits program 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 30, 1948, was $1,553,878.02, of which $423,106.31 was for State Office expense, and $1,130,771.71 Grants to County Welfare Departments.
The cost of administrative operations of the State Office of the Department amounting to $423,106.31 consists of $289,856.69 expense incurred in administering the Public Assistance program, $41,-
mmmm.
'
481
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
014.67 for Crippled Children program, $19,692.26 cost of administering the State Institutions under the control of the Department, $70,677.90 for Child Welfare Services and $1,864.79 for Federal War Services and other relief programs.
Grants to Counties for administrative purposes amounting to $1,130,771.71 represent payments of $1,072,454.55 to County Welfare Departments, based upon their approved budgets for salary and travel of the County Director and other staff members when engaged in the performance of welfare duties for which the State makes appropriation, the State participating to the extent of 95% of such expenses; plus, payment of $50.06 from Federal funds for services rendered by the County Departments under the Civilian War Assistance Program; plus payments of $58,267.10 representing Federal 50% participation in other administrative expenses of the County Welfare departments distributed to the aged, blind and dependent children programs.
By Other Administrative Expenses, in which the Federal Government will participate to the extent of 50% of such expenditures chargeable to old-age assistance, aid to the blind, and aid to dependent children, is meant those expenses, in addition to salaries and travel, that are necessary for the effective and efficient operation of the County Departments. These include office supplies, communication services, equipment, etc., together with certain expenditures in connection with the establishment and maintenance of eligibility of applicants and recipients of Special Public Assistance.
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:
^^^^^"^
482
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
BY ACTIVITY
Public Assistance Program Crippled Children Program State Institutions Child Welfare Services Federal War Services Other Welfare Services
Totals..
YEAR ENDED JUNE 30th
1948
1947
1946
$1,420,,5578..334 41,014,67 19,692.26 70,677.90 50.06 1,864.79
$1,233,258.09 35,896.62 14,162.38 54,656.36 186.40 2,168.74
$ 962,726.14 34,935.05 13,867.44 50,532.22 17,891.06 2,574.35
$1,553,878.02 $1,340,328.59 $1,082,526.26
BY OBJECT
State Department:
Personal Services
Travel Expense
Supplies and Materials .
Communication Services
Printing, Publicity _ Repairs --
Rents
Miscellaneous
..
Insurance and Bonding
Indemnities
Equipment
Sub-totals Administrative Grants to
County Departments
Totals..
342 ,106.19 21 ,820.22 9 ,275.16 12 ,789.70 12 ,880.92 1 ,081.95 7 ,764.00 922.96 868.86 256.20 13 ,340.15
$ 290,036.28 17,014.13 7,200.34 12,049.76 8,946.52 1,036.74 5,663.20 634.08 963.63 31.50 6,056.59
$ 252,767.56 14,436.29 5,524.75 12,935.27 8,984.27 691.45 2,936.80 523.50 892.51
1,953.29
$ 423,,11006..331 $ 349,632.77 $ 301,645.69
1,130,771.71
990,695.82
780,880.57
-$1,553,878.02 $1,340,328.59 $1,082,526.26
BY FUNDS
State Funds Federal Funds
Totals......
$ 675,849.68 $ 709,832.65 $ 688,954.82
878,028.34
630,495.94
393,571.44
$1,553,878.02 $1,340,328.59 $1,082,526.26
PERCENTAGES
State Funds Federal Funds
Totals Number of Employees at June 30th..
43.49% 56.51%
100.00% 143
52.96% 47.04%
100.00% 129
63.64% 36.36%
100.00%
112
^
483
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
The $1,553,878.02 expended for administrative expense and Grants to County Departments the past year represents an increase of $213,549.32 or 15.93% over the $1,340,328.59 for the previous fiscal period. However, $33,982.97 less State funds were required the past year, while Federal funds allocated for administration increased $247,532.40. The increased Federal participation is due principally to Federal Social Security Act Amendments of 1946 and the plan worked out with the Federal Social Security Administration for financial participation by the Federal Government in expenditures by the County Departments for Other Administrative Expenses in addition to salaries and travel. Benefit payments increased from $16,652,604.05 for the year ended June 30, 1947 to $20,754,280.38 for the year ended June 30, 1948, a net increase of $4,101,676.33, or 24.64%, in the period under review.
GENERAL
Mr. W. E. Ireland succeeded Mr. L. C. Groves as Director of the Department of Public Welfare on January 1, 1948.
The Director of the Department is bonded in the amount of $20,000.00, the Chief of the Division of Accounts and Finance for $50,000.00, 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 recorded receipts for the period under review were properly accounted for and expenditures were within the limits of budget approvals and supported by proper vouchers. Salary payments to all employees of the Department coming under the provisions of the Merit System are supported by payrolls certified as correct under Merit System rules and regulations by the Director of the Personnel Board, as provided by law.
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 Auditor's office during this examination and throughout the year.
484
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
SUMMARY OF PUBLIC ASSISTANCE BENEFITS PAID YEAR ENDED JUNE 30, 1948
Month
OLD AGE ASSISTANCE Amount
Number of Average Individuals Allowance
July
.
August
September
October
November ._.
December
January
February
March
April
May
June .,,
Total
$ 1,295,211.00 1,294,576.50 1,293,822.50 1,296,527.00
_ 1,291,921.50 1,294,756.50 1,379,337.00 1,464,467.50
_ 1,488,221.00 1,526,335.00
._ 1,565,239.00 1,594,027.00
$16,784,441.50
76,171 76,282 76,360 76,539 76,416 76,636 78,878 80,234 80,467 81,561 82,676 83,357
$17.00 16.97 16.94 16.94 16.91 16.89 17.49 .8.25 18.49 18.71 18.93 19.12
July August September October __ November December January .... February _ March April May June
Total.
AID TO THE BLIND
$ 44,553.00 44,503.00 45,011.50 44,983.50 44,588.00 44,755.00 47,094.50 48,824.00 50,141.50 51,222.50 51,971.50 52,430.50
.$ 570,078.50
2,185 2,184 2,204 2,201 2,193 2,203 2,241 2,247 2,270 2,293 2,311 2,315
$20.39 20.38 20.42 20.44 20.33 20.32 21.01 21.73 22.09 22.34 22.49 22.65
tm
msmmm
485
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
SUMMARY OF PUBLIC ASSISTANCE BENEFITS PAID YEAR ENDED JUNE 30, 1948
Month
AID TO DEPENDENT CHILDREN
Amount
Number of Average Number of Average Individuals Allowance Awards Allowance
July August September __ October November .... December January February March April May June
226,208.00 227,707.00 227,072.00 226,286.00 224,711.00 224,215.00 246,859.50 270,060.00 284,459.50 296,625.00 308,341.00 319,967.50
Total__ $ 3,082,511.50
16,568 16,738 16,724 16,709 16,656 16,648 17,939 19,274 20,086 20,816 21,631 22,362
$13.65 13.60 13.58 13.54 13.49 13.47 13.76 14.01 14.16 14.25 14.25 14.31
6,437 6,509 .6,531 6,549 6,529 6,551 7,035 7,521 7,828 8,112 8,406 8,674
$35.14 34.98 34.77 34.55 34.42 34.23 35.09 35.91 36.34 36.57 36.68 36.89
TOTAL PUBLIC ASSISTANCE
July
$ 1,565,972.00
August __
1,566,786.50
September _.. 1,565,906.00
October
1,567,796.50
November __ 1,561,220.50
December __ 1,563,726.50
January
1,673,291.00
February
1,783,351.50
March
1,822,822.00
April
1,874,182.50
May
1,925,551.50
June
1,966,425.00
94.924 95,204 95,288 95,449 95,265 95,487 99,058 101,755 102,823 104,670 106,618 108,034
$16.50 16.46 16.43 16.43 16.39 16.38 16.89 17.53 17.73 17.91 18.06 18.20
Total ......$20,437,031.50
84,793 84,975 85,095 85,289 85,138 85,390 88,154 90,002 90,565 91,966 93,393 94,346
$18.47 18.44 18.40 18.38 18.34 18.31 18.98 19.81 20.13 20.38 20.62 20.84
t ! s ,;. .
486
DEPARTMENT OF PUBLIC WELFARE BENEFITS AND ADMINISTRATIVE FUNDS STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTS-INAID, BY COUNTY, YEAR ENDED JUNE 30, 1948
PUBLIC ASSISTANCE
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
TOTAL PAYMENTS FOR THE YEAR
Old Age
Blind
Dependent Children
Total Public Assistance
60,956.00 $ 3,466.00 $ 23,879.00 !
50,292.50
2,041.00
15,023.50
27,671.00
864.00
17,066.00
48,924.00
1,732.00
10,434.50
89,454.50
3,944.50
13,134.00
34,948.00
437.50
4,024.50
54,575.50
760.50
5,991.50
116,576.00
1,935.00
15,195.50
72,477.00
4,450.50
8,139.00
38,356.00
2,278.50
6,529.50
603,507.00 22,303.00
148,165.00
40,662.00
1,063.00
5,474.00
32,971.00
1,184.50
16,372.50
103,495.00
2,929.50
5,738.00
29,128.00
1,846.50
7,246.00'
72,262.50
2,559.00
10,415.00
101,590.00
3,008.50
5,971.00
39,073.00
1,220.00
529.50
56,695.50
1,300.00
6,826.50
33,629.00
2,072.00
7,121.00
52,132.50
1,429.50
17,586.00
293,076.00
6,448.00
19,153.00
67,042.00
1,729.00
14,188.50
24,303.50
1,152.00
4,174.00
492,957.00 38,610.50
149,021.50
8,744.00
610.00
1,357.00
103,813.50
3,467.50
17,911.50
148,159.50
2,459.00
33,229.50
112,553.50
5,796.50
10,309.00
32,081.00
400.00
2,909.00
55,220.00
1,338.50
13,826.50
41,568.50
1,273.00
6,727.50
241,980.50
2,420.50
49,576.00
101,406.00
5,587.50
44,818.00
110,875.50
5,240.50
12,976.50
71,862.50
1,571.00
8,419.00
88,301.00 67,357.00 45,601.00 61,090.50 106,533.00 39,410.00 61,327.50 133,706.50 85,066.50 47,164.00 773,975.00 47,199.00 50,528.00 112,162.50 38,220.50 85,236.50 110,569.50 40,822.50 64,822.00 42,822.00 71,148.00 318,677.00 82,959.50 29,629.50 680,589.00 10,711.00 125,192.50 183,848.00 128,659.00 35,390.00 70,385.00 49,569.00 293,977.00 151,811.50 129,092.50 81,852.50
WG&
487
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTS-INAID, BY COUNTY, YEAR ENDED JUNE 30, 1948
BENEFITS
Average p er Month
Crippled Children Benefits
Number Allowance
of
per
Individuals Individual
Number Children Treated
Total Payments
482 368 220 310 620 256 410 734 386 263 3,277 289 313 679 213 493 799 286 400 222 321 1,334 347 170 2,494 65 547 903 749 222 335 216 1,318 715 638 435
$15.28 15.24 17.30 16.40 14.32 12.84 12.48 15.19 18.37 14.94 19.68 13.59 13.46 13.77 14.96 14.40 11.53 11.88 13.49 16.06 18.45 19.91 19.93 14.52 22.75 13.75 19.06 16.96 14.31 13.31 17.50 19.12 18.58 17.70 16.85 15.69
9 $ 761.46
3
191.20
2
200.21
5
967.21
6
1,977.25
4
1,182.66
5
992.52
19
3,275.02
4
360.92
11
4,645.69
27
6,953.65
11
5,212.76
4
210.56
4
305.74
10
1,478.58
8
1,117.18
11
2,569.35
7
1,452.71
5
335.84
1
11.36
8
669.73
8
4,910.40
6
880.01
4
1,677.74
18
4,237.41
1
99.76
6
652.83
4
1,145.29
12
2,336.27
2
1,570.54
11
1,593.36
3
325.65
23
4,785.53
9
2,453.72
14
1,721.46
3
18.93
Administrative, Grantsin-Aid to Coun ty Departments
Salaries, Travel
Other Administrative
Expense
$ 3,617.48 2,933.60 1,913.79 3,367.85 8,178.55 3,031.33 4,734.11 6,720.06 3,986.10 4,959.00
33,672.75 3,633.18 3,146.40 6,187.97 2,940.25 6,603.06 9,539.18 4,502.85 3,638.59 2,196.61. 3,412.95
11,589.48 3,337.19 2,470.18
32,697.10 2,402.06 4,811.75 8,593.50 8,176.77 2,713.25 3,204.72 2,783.50
12,698.48 7,436.76 8,536.98 3,506.45
$ 232.46 119.03 61.23 115.11 244.37 86.61 195.64 141.07 130.04 47.68
2,304.56 106.51 94.69 479.20 197.45 207.02 370.66 152.94 198.82 82.70 214.55 388.44 163.10 61.70
2,274.85 41.60
345.03 175.65
23.46 371.53 104.73
75.12 394.18 322.58 335.40 263.85
488
DEPARTMENT OF PUBLIC WELFARE BENEFITS AND ADMINISTRATIVE FUNDS STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTS-INAID, BY COUNTY, YEAR ENDED JUNE 30, 1948
PUBLIC ASSISTANCE
County
Cook Coweta _ Crawford Crisp Dade Dawson Decatur DeKalb Dooly Dodge Dougherty Douglas Early Effingham Echols Elbert Emanuel Evans Fannin Fayette Floyd _. Forsyth Franklin Fulton Gilmer Glascock Glynn Gordon Grady Greene Gwinnett Habersham Hall Hancock Haralson Harris
TOTAL PAYMENTS FOR THE YEAR
Old Age
Blind
Dependent Children
Total Public Assistance
51,405.50
180,172.50
36,550.50
90,321.00
28,384.00
27,312.50
104,136.50
427,952.00
103,031.00
106,678.00
170,823.50
65,244.50
124,981.50
54,875.50
21,690.50
130,151.00
109,292.50
__
30,286.00
60,856.00
53,908.50
238,596.50
63,451.00
93,977.50
2 ,487,899.00
41,533.50
40,522.00
75,646.00
98,650.00
85,217.50
83,188.50
145,510.00
119,641.50
166,592.00
64,200.50
80,982.50
77,945.00
1,919.50 9,225.50
823.00 1,912.50
822.00 421.50 3,152.00 12,576.50 3,376.00 3,477.50 10,489.50 1,821.50 6,142.50 1,941.50 1,045.00 2,988.50 3,856.50 719.00 1,389.50 2,111.50 7,929.00 992.50 1,244.50 90,067.00 326.50 1,167.00 7,101.00 1,477.50 4,155.50 806.00 2,278.50 1,222.00 3,131.00 3,412.50 1,506.00 3,996.00
$ 9,472.50 23,614.50 2,356.50 19,860.50 11,789.50 3,522.00 20,399.00
135,428.00 15,150.50 29,195.00 21,729.50 6,535.50 20,332.50 9,177.50 7,281.50 11,957.00 28,540.50 8,278.50 6,320.00 7,341.50 45,088.00 17,365.00 13,242.50
549,892.50 12,997.00 9,678.00 16,389.00 14,328.00 20,582.50 6,553.00 25,158.00 15,104.50 31,072.00 7,457.00 16,077.50 7,139.00
; 62,797.50 213,012.50 39,730.00 112,094.00 40,995.50 31,256.00 127,687.50 575,956.50 121,557.50 139,350.50 203,042.50 73,601.50 151,456.50 65,994.50 30,017.00 145,096.50 141,689.50 39,283.50 68,565.50 63,361.50 291,613.50 81,808.50 108,464.50
3,127,858.50 54,857.00 51,367.00 99,136.00
114,455.50 109,955.50
90,547.50 172,946.50 135,968.00 200,795.00
75,070.00 98,566.00 89,080.00
489
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTS-INAID, BY COUNTY, YEAR ENDED JUNE 30, 1948
BENEFITS Average p er Month
Crippled Children Benefits
Administrative, Grantsin-Aid to Coun ,y Departments
Number Allowance
of
per
Individuals Individual
Number Children Treated
Total Payments
Salaries, Travel
Other Administrative
Expense
334 986 246 613 248 254 692 2,355 526 711 934 430 820 317 121 815 848 232 437 434 1,615 418 725 11,589 398 201 486 634 598 641 1,004 609 960 452 427 426
$15.66 18.00 13.48 15.24 13.79 10.25 15.37 20.38 19.26 16.34 18.11 14.27 15.38 17.36 20.73 14.84 13.92 14.10 13.09 12.16 15.04 16.31 12.47 22.49 11.49 21.26 17.00 15.04 15.32 11.76 14.35 18.61 17.44 13.84 19.21 17.43
5
$ 2,066.19 $ 3,990.24 $ 149.00
12
2,083.40
9,762.79
382.72
3
975.16
3,121.63
19.46
9
2,844.13
7,177.89
447.87
4
1,691.85
2,388.09
9.16
2
53.67
2,407.71
121.02
13
4,284.72
8,436.47
281.79
19
3,344.46
22,701.65
1,936.75
4
3,591.75
5,921.80
299.39
9
6,437.96
7,501.37
349.07
19
4,195.67
8,195.65
845.47
2
339.77
3,707.05
155.51
6
1,664.33
7,806.26
328.95
6
249.18
3,838.00
189.97
1
44.04
2,468.72
104.64
5
714.18
8,349.46
300.33
21
3,264.23
8,863.50
336.26
5
1,747.45
2,490.58
94.28
6
1,180.92
5,717.10
174.24
10
1,271.72
3,227.08
246.48
18
3,179.55
16,386.69
1,120.94
6
88.47
4,057.30
124.57
4
332.55
7,663.33
756.52
162
24,368.29
139,604.11
10,992.98
5
757.94
3,751.64
76.34
4
1,995.67
2,225.22
32.26
6
1,830.99
6,348.85
283.18
14
2,999.34
5,906.08
221.51
9
926.99
5,750.28
195.09
3
582.27
6,131.20
215.38
19
2,789.57
11,530.57
388.20
7
455.36
5,262.68
317.18
18
5,052.58
9,229.25
533.18
12
4,826.63
4,938.37
358.50
5
1,343.18
5,452.59
114.30
2
1,243.54
5,534.70
333.47
^m
490
DEPARTMENT OF PUBLIC WELFARE BENEFITS AND ADMINISTRATIVE FUNDS STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTS-INAID, BY COUNTY, YEAR ENDED JUNE 30, 1948
PUBLIC ASSISTANCE
County
Hart Heard Henry Houston Irwin Jackson Jasper Jeff Davis _ Jefferson Jenkins Johnson Jones Lamar Lanier Laurens Lee Liberty Lincoln Long Lowndes Lumpkin Macon Madison Marion McDuffie _____ Mclntosh _____ Meriwether _ Miller Mitchell Monroe Montgomery Morgan Murray Muscogee ... Newton Oconee
TOTAL PAYMENTS FOR THE YEAR
Old Age
Blind
Dependent Children
Total Public Assistance
99,197.00 37,939.50 80,054.50 56,821.00 40,764.50 63,863.50 43,147.50 30,544.00 94,883.00 43,266.50 52,706.00 41,357.00 69,431.00 22,574.50 121,865.00 37,579.50 46,499.00 58,535.00 18,824.50 277,666.00 39,651.00 97,659.50 92,864.50 41,475.00 70,302.00 27,895.00 110,142.00 64,416.00 171,649.50 58,853.50 33,061.00 83,994.00 36,223.50 360,347.50 69,936.00 36,976.00
1,595.50 1,841.00 1,213.00 2,178.50 1,184.00
618.00 1,937.50 1,012.00 2,146.50 1,512.50 1,705.00
800.50 2,724.00 1,497.50 4,266.00 2,773.00 1,498.00 1,646.50 1,960.00 11,480.00
96.00 2,557.50 1,607.00 1,840.50 1,035.00
881.00 3,331.50 2,358.00 7,111.00 1,687.00 1,969.00 2,809.00
928.50 16,420.00
1,225.00 938.00
$ 14,556.50 7,266.50 4,457.00 9,423.50 8,218.00 6,149.00 6,756.00
12i938.50 11,234.50
7,429.00 10,210.00
6,106.00 4,497.50 8,074.00 36,425.00 2,117.00 7,665.00 5,669.50 10,177.50 64,271.00 2,106.00 4,789.50 6,518.00 8,199.00 7,103.50 5,243.50 5,967.00 11,503.00 13,463.50 3,520.50 5,926.50 4,854.00 5,835.00 117,228.00 4,280.00 3,736.00
115,349 .00 47,047 .00 85,724 50 68,423 00 50,166 .50 70,630 .50 51,841 .00 44,494 50
108,264 00 52,208 .00 64,621 00 48,263 .50 76,652 .50 32,146 00
162,556 00 42,469 50 55,662 00 65,851 00 30,962 00
353,417 .00 41,853 .00
105,006 50 100,989 .50
51,514 50 78,440 50 34,019 50 119,440 50 78,277 00 192,224 .00 64,061 .00 40,956 50 91,657 00 42,987 00 493,995 50 75,441 00 41,650 00
491
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTS-INAID, BY COUNTY, YEAR ENDED JUNE 30, 1948
l BENEFITS
Average p er Month
Crippled Children Benefits
Number Allowance
of
per
Individuals Individual
Number Children Treated
Total Payments
Administrative, Grantsin-Aid to Coun ;y Departments
Salaries, Travel
Other Administrative
Expense
608 301 428 481 307 583 326 234 628 332 358 314 394 177 872 190 304 370 172 1,449 292 562 592 252 380 237 721 340 765 363 238 482 265 2,042 526 292
$15.82 13.01 16.69 11.86 13.62 10.09 13.25 15.84 14.36 13.11 15.03 12.79 16.21 15.11 15.53 18.58 15.28 14.82 15.04 20.33 11.95 15.57 14.23 17.01 17.22 11.97 13.81 19.16 20.94 14.72 14.33 15.86 13.53 20.16 11.96 11.87
4 $ 699.06 $ 5,410.50 $ 237.89
4
2,912.91
3,986.01
41.74
5
2,249.20
4,439.14
59.18
6
850.67
6,642.40
296.64
8
1,910.42
3,995.86
159.19
7
1,501.83
6,444.00
215.30
6
1,571.74
3,886.07
133.02
5
2,037.33
2,376.91
110.98
14
3,873.38
6,354.48
268.23
7
663.60
4,060.68
84.44
6
860.86
4,998.50
388.34
3
412.30
4,280.92
110.33
12
2,127.03
3,559.05
177.14
13
2,145.19
2,319.72
234.81
14
4,102.63
9,908.13
522.06
2
779.69
2,778.76
77.86
14
1,871.72
3,340.43
282.37
4
660.87
4,038.00
119.23
9
524.69
2,513.69
70.79
14
3,157.94
10,733.10
514.69
3
410.97
3,040.66
121.06
4
2,858.37
6,375.60
173.08
8
2,055.43
6,109.37
220.73
1
2.53
3,430.45
276.23
7
529.01
4,822.20
52.12
5
2,906.12
2,407.57
100.73
5
104.18
7,597.29
305.41
6
2,787.11
3,958.79
166.34
14
3,913.77
8,143.44
333.32
7
1,868.73
5,711.70
317.49
5
2,162.79
3,260.63
150.57
7
1,063.79
5,662.69
264.51
2
132.03
3,476.05
123.66
29
4,649.83
20,324.30
2,215.13
7
2,665.41
5,450.44
172.91
1
199.67
2,964.10
132.27
492
DEPARTMENT OF PUBLIC WELFARE BENEFITS AND ADMINISTRATIVE FUNDS STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTS-INAID, BY COUNTY, YEAR ENDED JUNE 30, 1948
PUBLIC ASSISTANCE
County
Oglethorpe Paulding Peach Fickens Pierce Pike Polk Pulaski Putnam Quitman Rabun Randolph Richmond Rockdale Schley Screven Seminole Spalding Stephens _ Stewart Sumter Talbot Taliaferro Tattnall ___ Taylor Telfair Terrell Thomas Tift Toombs Towns Treutlen Troup Turner __ Twiggs Union
TOTAL PAYMENTS FOR THE YEAR
Old Age
Blind
Dependent Children
Total Public Assistance
$ 78,696.00 $ 2,205.00 $ 6,338.50 $ 87,239.50
72,940.00
1,472.00
18,432.50
92,844.50
91,312.50
1,541.50
16,272.00
109,126.00
47,195.00
191.00
11,814.50
59,200.50
64,688.00
3,131.50
16,110.00
83,929.50
47,300.50
1,803.00
3,649.00
52,752.50
120,442.50
3,281.50
20,943.50
144,667.50
48,175.00
1,971.00
6,680.00
56,826.00
48,305.00
525.00
1,479.50
50,309.50
21,950.00
504.50
1,446.00
23,900.50
95,923.00
1,277.00
15,356.50
112,556.50
66,811.50
2,063.50
5,719.50
74,594.50
295,447.00 13,979.00
45,869.00
355,295.00
47,302.00
1,060.00
5,060.50
53,422.50
24,441.00
330.00
2,894.50
27,665.50
62,161.50
3,092.00
7,919.00
73,172.50
55,459.50
498.00
14,711.50
70,669.00
216,135.00
8,551.00
12,487.50
237,173.50
109,087.00
2,715.50
14,634.00
126,436.50
72,254.00
1,021.00
6,423.50
79,698.50
126,846.50
4,515.00
12,574.00
143,935.50
51,689.50
1,321.00
5,733.50
58,744.00
19,895.50
120.00
874.00
20,889.50
75,605.00
3,862.00
14,074.00
93,541.00
73,924.00
444.00
9,167.00
83,535.00
80,644.50
2,103.00
20,811.50
103,559.00
60,430.00
3,127.00
858.00
64,415.00
183,293.00
1,109.50
38,576.50
228,979.00
______
81,971.00
1,223.00
19,025.00
102,219.00
70,478.00
4,847.50
21,178.50
96,504.00
33,270.50
468.50
7,061.50
40,800.50
47,446.00
2,005.00
13,304.00
62,755.00
328,544.00
6,590.00
22,473.50
357,607.50
60,218.50
1,807.00
7,625.00
69,650.50
32,090.50
1,433.50
4,876.50
38,400.50
43,092.00
582.00
14,312.00
57,986.00
493
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTS-INAID, BY COUNTY, YEAR ENDED JUNE 30, 1948
BENEFITS
Average f er Month
Crippled Children Benefits
' Administrative, Grantsin-Aid to Coun y Departments
Number Allowance
of
per
Individuals Individual
Number Children Treated
Total Payments
Salaries, Travel
Other Administrative
Expense
561 616 485 361 403 265 723 373 344 119 405 530 1,708 272 191 533 344 883 572 437 841 321 172 496 462 531 425 970 489 571 224 349 1,672 344 225 377
$12.95 12.57 18.73 13.67 17.35 16.57 16.67 12.68 12.19 16.74 23.17 11.73 17.33 16.38 12.08 11.44 17.09 22.38 18.41 15.18 14.27 15.23 10.11 15.71 15.08 16.24 12.64 19.68 17.43 14.08 15.18 14.97 17.83 16.89 14.24 12.80
4
$ 658.07 $ 5,774.66 $ 158.06
4
561.37
4,900.86
331.05
3
186.92
4,130.38
161.22
3
506.85
4,414.94
316.47
6
424.59
3,553.44
281.11
8
1,949.19
3,681.12
269.90
11
718.48
5,720.59
427.42
0
0
3,979.14
198.74
7
1,899.99
4,000.38
168.46
2
55.57
1,899.41
82.67
4
633.95
3,299.35
237.21
8
1,821.74
5,569.73
441.57
35
6,004.34
23,040.35
1,053.24
4
4,393.01
3,362.76
100.53
4
2,100.54
2,440.00
90.37
19
6,660.93
6,112.28
400.45
3
42.29
3,559.34
215.68
25
10,536.34
7,661.68
523.83
4
317.98
5,651.77
149.81
6
375.12
4,639.80
172.19
10
2,954.30
9,035.27
730.47
3
267.10
3,417.05
164.47
2
229.52
2,678.38
66.87
5
289.49
5,153.54
90.34
1
78.59
4,663.08
268.56
3
598.16
5,704.75
178.49
10
1,685.73
5,350.48
208.55
15
3,398.21
10,032.00
843.49
11 .
6,161.12
5,157.55
777.30
14
1,693.06
5,663.95
425.25
3
570.77
2,332.22
90.12
7
317.03
3,185.91
68.57
18
3,777.27
10,656.51
789.61
13
1,142.15
3,660.20
251.55
3
2,700.32
3,827.77
153.49
2
194.25
3,268.11
143.35
494
DEPARTMENT OF PUBLIC WELFARE BENEFITS AND ADMINISTRATIVE FUNDS STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTS-INAID, BY COUNTY, YEAR ENDED JUNE 30, 1948
PUBLIC ASSISTANCE
County
Upson _ Walker Walton Ware .. Warren Washington Wayne Webster Wheeler White Whitfield .... Wilcox Wilkes Wilkinson .. Worth
Totals....
TOTAL PAYMENTS FOR THE YEAR
Old Age
Blind
Dependent Children
Total Public Assistance
105,866.50 159,306.00
97,944.50 190,843.50
54,351.00 85,105.50 47,943.50 20,192.50 53,230.00 45,756.00 159,401.00 86,144.50 110,702.00 42,308.50 130,292.50
621.00 $ 5,615.50 ! 112,103.50
3,227.50
15,516.00
178,049.50
2,532.50
10,301.50
110,778.00
8,247.00
57,174.50
256,265.00
2,095.50
4,172.50
60,619.00
3,332.00
10,570.50
99,008.00
3,860.50
12,083.00
63,887.00
1,000.50
1,536.00
22,729.00
1,393.00
11,799.00
66,422.00
.00
5,033.00
50,789.00
6,492.50
64,549.00
230,442.50
2,044.50
5,997.50
94,186.50
2,411.50
5,311.50
118,425.00
894.00
6,949.00
50,151.50
4,821.00
19,360.00
154,473.50
..$16,784,441.50 $570,078.50 $3,082,511.50 $20,437,031.50
B^lli
495
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTS-INAID, BY COUNTY, YEAR ENDED JUNE 30, 1948
BENEFITS
Average i ler Month
Crippled Children Benefits
Number Allowance
of
per
Individuals Individual
Number Children Treated
Total Payments
Administrative, Grantsin-Aid to Coun ty E epartments
Salaries, Travel
Other Administrative
Expense
589 834 692 1,046 329 618 362 129 314 290 1,082 376 754 339 657
99,547
$15.86 17.79 13.34 20.43 15.37 13.36 14.70 14.73 17.64 14.59 17.74 20.88 13.09 12.32 19.61
$17.11
4 11 11 10
4 14
5 1 6 1 17 14 9 0 10
1,408
$ 876.25 3,095.70 2,514.53 459.28 1,120.15 2,841.87 655.51 22.43 2,460.12 543.28 7,194.20 3,820.05 877.60 .00 3,542.57
$317,248.88
$ 6,818.20 8,284.95 6,195.99 8,329.60 3,676.55 8,380.39 3,933.17 2,747.85 3,518.78 3,524.21 6,418.37 5,205.05 8,163.40 4,755.54 6,852.45
$1,072,504.61
$ 215.07
373.77 264.02 206.56 151.96 213.51 172.39 103.92 196.32
74.92 628.35 353.81 254.80 320.77 517.16
58,267.10
^^^B
496
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
SUMMARY OF CRIPPLED CHILDREN BENEFITS PAID YEAR ENDED JUNE 30, 1948
CRIPPLED CHILDREN BENEFITS
NATURE OF EXPENDITURE
Medical Services Physicians and Surgeons Salaries and Fees Travel Expense
Field Services Physical Therapist Salary Travel Expense Medical Social Consultant Salary Travel Expense Nursing Services Salaries Travel Expense
Hospitaliation Convalescent Care Appliances Clinical Expense Transportation of Crippled Children..
Total Crippled Children Benefits..
$ 40,517.75 104.80 $ 40,622.55
3,120.00 429.34
3,054.00 21.00
15,233.84 1,571.05
23,429.23
163,704.80 53,156.97 27,174.19 8,459.84 701.30
$317,248.88
FUND DISTRIBUTION
State Funds
Federal Funds
.
Totals
Amount Percentage
$155,982.07 - 161,266.81
$317,248.88
49.17% 50.83%
100.00%
5B5S 497
DEPARTMENT OF PUBLIC WELFARE
Institutions
SBOT
498
DEPARTMENT OF PUBLIC WELFARE
INSTITUTIONS DIVISION
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments, Lapses
Transfers Other Spending Units
$ 2,260,000.00 $ 2,260,000.00
2,537,690.16
1,933,142.37
(--)4,797,690.16 (--)4,193,142.37
Total Income Receipts
$
0. $
0-
499
DEPARTMENT OF PUBLIC WELFARE Confederate Soldiers' Home
Atlanta
500
DEPARTMENT OF PUBLIC WELFARE
CONFEDERATE SOLDIERS' HOME, ATLANTA
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units Revenues Retained
Earnings, Veterans Aid Services
$ 21,326.56 120.00
15,530.29 120.00
Total Income Receipts
$ 21,446.56 $ 15,650.29
CASH BALANCES, JULY 1st
Budget Funds
Total
_
1,115.89
11,661.34
22,562.45 $ 27,311.63
PAYMENTS
EXPENSE
Personal Services . Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Insurance Equipment Miscellaneous
Total Expense Payments..
4,009.01 $ 3.40
4,502.98 82.15
106.68
1,213.51 283.40 146.74 553.24
6,564.80
7,444.29 123.72 224.77 7.97
10,518.65 315.69 797.38 796.57
._$ 10,901.11 $ 26,793.84
CASH BALANCES, JUNE 30th
Budget Funds
11,661.34
517.79
Total
,
$ 22,562.45 $ 27,311.63
501
DEPARTMENT OF PUBLIC WELFARE
CONFEDERATE SOLDIERS' HOME, ATLANTA
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
CASH ASSETS Cash in Bank Total Current Assets
.$ 517.79 $ 517.79
LIABILITIES, RESERVES, SURPLUS LIABILITIES
Accounts Payable
| RESERVES None
| SURPLUS For Operations Total Liabilities, Reserves, Surplus.
$ 133.29
384.50 $ 517.79
^^^BS
502
DEPARTMENT OF PUBLIC WELFARE
CONFEDERATE SOLDIERS' HOME, ATLANTA
SUMMARY
FINANCIAL CONDITION The Confederate Soldiers Home ended the fiscal year on June 30,
1948, with a cash surplus of $384.50 available for operations, subject to budget approvals, after providing the necessary reserve of $133.29 to cover outstanding accounts payable.
AVAILABLE INCOME Total income of the Soldiers' Home for the year was $15,650.29,
of which $15,530.29 was allotment of State Appropriation funds by the Department of Public Welfare and $120.00 income from rents.
OPERATING COSTS Expenditures for the operation of the Home in the period under
review amounted to $26,793.84, which exhausted the $15,650.29 income provided and reduced cash balance of $11,661.34 held at the beginning of the fiscal year to $517.79 on June 30, 1948, and this amount will be available for expenditure in the ensuing year, subject to budget re-approvals, after making provision for liquidation of outstanding accounts payable.
COMPARISON OF OPERATING COSTS Expenditures for operations by the Confederate Soldiers' Home
for the past three years are compared in the following statement:
503
DEPARTMENT OF PUBLIC WELFARE
CONFEDERATE SOLDIERS' HOME, ATLANTA
YEAR ENDED JUNE 30
Personal Services Travel Expense Supplies and Materials Communication Services Heat, Light, Power, Water_ Printing, Binding, Publicity Repairs and Alterations Insurance and Bonding Equipment Miscellaneous
Totals
1948
1947
1946
6,564.80 $
7,444.29 123.72 224.77 7.97
10,518.65 315.69 797.38 796.57
4,009.01 | 3.40
4,502.98 82.15 106.68
1,213.51 283.40 146.74 553.24
4,478.05 5.00
2,669.33 87.15
120.90
1,217.60
73.26 460.85
$ 26,793.84 $ 10,901.11 $ 9,112.14
Number of Employees, June 30
Confederate Veterans in Home at June
30
_
1
Veterans' Widows in Home at June 30
14
Legislative Act approved January 31, 1946, provided for the admission of and maintenance for widows of Confederate Veterans at the Home.
Of the $15,892.73 increased cost the past year, $9,305.14 was in expenditures for repairs and alterations, for which allotment of $10,000.00 was made the previous year and $2,555.79 in personal services, $2,941.31 in supplies and materials and $1,090.49 in other costs, in order to care for the larger number of widows of veterans being maintained at the home.
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 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 Department of Public Welfare and the Confederate Soldiers' Home for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
.-,().-,
DEPARTMENT OF PUBLIC WELFARE Training School for (Jirls
Atlanta
506
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR GIRLS, ATLANTA
RECEIPTS
197
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
$
Revenues Retained Earnings, Corrections
66,932.09
66,759.11 611.50
Total Income Receipts......
$ 66,932.09 $ 67,370.61
CASH BALANCES, JULY 1st Budget Funds Total
4,446.84
10,074.16
$ 71,378.93 $ 77,444.77
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies, Materials
Communication
Heat, Light, Power, Water.
Publications
-- -
Repairs
Insurance
Indemnities
Equipment
Miscellaneous
Total Expense Payments Outlays
Equipment
CASH BALANCES, JUNE 30th Budget Funds Total
..$ 21,048.42 $ 25,186.72
13.40
30,438.28
36,179.14
564.70
546.27
3,159.37
3,317.60
1,295.17
683.49
526.83
564.37
488.49
3,986.04
3,073.62
409.15
244.55
$ 61,304.77 $ 70,420.84
3,415.14
10,074.16 ._$ 71,378.93
3,608.79 77,444.77
507
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR GIRLS, ATLANTA WHITE DIVISION
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
CASH ASSETS Cash in Bank Total Current Assets
$ 3,608.79 $ 3,608.79
LIABILITIES, RESERVES, SURPLUS
|| LIABILITIES Accounts Payable
RESERVES None
SURPLUS For Operations .,, Total Liabilities, Reserves, Surplus .
$ 1,250.21
$ 2,358.58 $ 3,608.79
u*0&
508
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR GIRLS, ATLANTA WHITE DIVISION
SUMMARY
FINANCIAL CONDITION
The Training School for Girls ended the fiscal year on June 30, 1948, with a cash surplus of $2,358.58, available for operations, subject to budget approvals, after providing the necessary reserve of $1,250.21 to cover outstanding accounts payable.
AVAILABLE INCOME Total income of the Training School for Girls for the year was
$67,370.61, of which $66,759.11 was provided through allotment of State Appropriation funds by the Department of Public Welfare, and $611.50 from sale of equipment.
OPERATING COSTS Expenditures for the operating cost of the School in the year were
$70,420.84 for current expenses and $3,415.14 for purchase of Butane Gas, Water, Heating equipment, a total of $73,835.98, which exhausted the $67,370.61 income provided, and reduced the $10,074.16 cash balance held at the beginning of the period to $3,608.79 on June 30, 1948. This remaining cash balance of $3,608.79 will be available for expenditure in the next fiscal year, subject to budget re-approvals, after providing for liquidation of outstanding accounts payable.
COMPARISON OF OPERATING COSTS Expenditures for operating the Training School for Girls, White
Division, for the past three years are compared in the following statement:
^H
509
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR GIRLS, ATLANTA WHITE DIVISION
Personal Services Travel Expense Supplies and Materials Communication Services Heat, Light, Power, Water Repairs and Alterations Insurance and Bonding Indemnities Equipment Miscellaneous
Total Expense Payments
YEAR ENDED JUNE 30
1948
1947
1946
$ 25,186.72 $ 21,048.42 $ 20,205.13
13.40
36,179.14
30,438.28
16,843.57
546.27
564.70
431.82
3,317.60
3,159.37
3,081:14
1,295.17
683.49
831.13
564.37
526.83
488.49
784.34
3,073.62
3,986.04
2,879.46
244.55
409.15
11.80
$ 70,420.84 $ 61,304.77 $ 45,068.39
OUTLAY Equipment Total Cost Payments
3,415.14 $ 73,835.98 $ 61,304.77 $ 45,068.39
Number of Employees at June 30..
Average Daily Population of
Annual per Capita Cost Exclusive of
Outlay
$
22 110
640.19 $
18 110
557.32 $
17 110
409.71
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 $5,000.00.
Appreciation is expressed to the officials and staff of the Departf ment of Public Welfare and the Training School for Girls for the co-
operation and assistance given the State Auditor's office during this examination and throughout the year.
wm
511
DEPARTMENT OF PUBLIC WELFARE Training School for Colored Girls
Macon
t^m
512
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR GIRLS COLORED DIVISION
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units....
$
Revenues Retained Earnings, Corrections
Total Income Receipts
..$
19,813.90 $ 19,813.90 $
19,740.50 19,740.50
CASH BALANCES, JULY 1st
Budget Funds __
Total
--
342.69
3,330.55
..$ 20,156.59 $ 23,071.05
PAYMENTS
EXPENSE
Personal Services __,
Travel
Supplies, Materials
Communication
Heat, Light, Power, Water-
Repairs
Rents
Insurance
-
Equipment
-
Miscellaneous
Total Expense Payments
CASH BALANCES, JUNE 30th Budget Funds Total
..$ 4,387.38 $ 4,718.43
2.00
8,714.71
13,026.42
179.40
228.11
575.68
480.81
360.03
788.34
11.00
27.00
113.02
95.74
2,481.09
1,006.50
3.73
8.07
$ 16,826.04 $ 20,381.42
3,330.55
2,689.63
..$ 20,156.59 $ 23,071.05
3
- A, MR
513
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR GIRLS COLORED DIVISION
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
CASH ASSETS
Cash in Bank Total Current Assets ....
$ 2,689.63 $ 2,689.63
LIABILITIES, RESERVES, SURPLUS
LIABILITIES Accounts Payable
RESERVES Reserves
i SURPLUS
.
For Operations
Total Liabilities, Reserves, Surplus.
$ 1,897.70
791.93 $ 2,689.63
0
514
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR GIRLS COLORED DIVISION
SUMMARY
FINANCIAL CONDITION The Training School for Colored Girls ended the fiscal year on
June 30, 1948, with a cash surplus of ?791.93, available for operations, subject to budget approvals, after providing the necessary reserve of $1,897.70 to cover outstanding accounts payable.
AVAILABLE INCOME For the operating cost of the Training School for Colored Girls
in the period under review the Department of Public Welfare provided through allotment of State Appropriation funds $19,740.50.
OPERATING COSTS Expenditures for the operating cost of the School in the period
under review amounted to $20,381.42, which was $640.92 in excess of income provided and therefore reduced cash balance of $3,330.55 held at the beginning of the fiscal year to $2,689.63 on June 30, 1948.
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 ensuing fiscal period, subject to budget re-approvals.
COMPARISON OF OPERATING COSTS Expenditures for the operation of the Training School for Girls,
Colored Division, for the past three years are compared in the following statement:
~
"H;
515
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR GIRLS COLORED DIVISION
YEAR ENDED JUNE 30
1948
1947
1946
Personal Services Travel Expense Supplies and Materials Communication Services Heat, Light, Power, Water Repairs and Alterations Rents Insurance and Bonding Equipment Miscellaneous
Total Cost Payments
$ 4,718.43 $
2.00
13,026.42
-
228.11
480.81
788.34
27.00
_
95.74
1,006.50
8.07
$ 20,381.42 $
4,387.38 $
8,714.71 179.40 575.68 360.03 11.00 113.02
2,481.09 3.73
16,826.04
4,149.25 24.45
4,603.11 202.33 584.71 182.66 13.25 20.00 242.08 16.17
10,038.01
Number of Employees at June 30
Number of Colored Juvenile Delinquent Girls in School at June 30
Annual Per Capita Cost
33 617.62
31 542.78
17 590.47
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 have been properly accounted for and expenditures were within the limits of budget approvals and supported by proper voucher.
Superintendent of the School is bonded in the amount of $5,000.00.
Appreciation is expressed to the officials and staff of 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.
^^H
517
DEPARTMENT OF PUBLIC WELFARE School for Mental Defectives
Gracewood
518
DEPARTMENT OF PUBLIC WELFARE
SCHOOL FOR MENTAL DEFECTIVES, GRACEWOOD
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units Revenues Retained
Earnings, Hospital Services
$ 441,919.99 $ 236,981.60
8,239.03
10,298.11
Total Income Receipts
$ 450,159.02 $ 247,279.71
CASH BALANCES, JULY 1st Budget Funds Total
9,667.40
295,149.47
$ 459,826.42 $ 542,429.18
PAYMENTS
EXPENSE
Personal Services
Travel __
Supplies, Materials
Communications Heat, Light, Power, Water,.
Publications
...
Repairs
Rents
Insurance
--
Equipment
Miscellaneous
Total Expense Payments
OUTLAYS
Lands, Improvements Personal Services . Contracts
Equipment
CASH BALANCES, JUNE 30th Budget Funds Total __
$ 55,106.09 $ 66,072.75
71.30
27.55
85,771.36
115,684.91
1,098.49
1,127.26
4,471.25
4,589.04
24.40
85.60
598.24
1,620.26
19.20
19.20
1,556.66
1,789.94
10,635.34
7,421.95
47.73
32.00
$$ 159,400.15 $ 198,470.46
2,800.00 2,476.80
12,378.77 191,431.95
5,934.70
.
295,149.47
134,213.30
$ 459,826.42 $ 542,429.18
519
DEPARTMENT OF PUBLIC WELFARE
SCHOOL FOR MENTAL DEFECTIVES, GRACEWOOD
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
, CASH ASSETS Cash in Bank-- Maintenance Account Division of Institutions Institutions Building Account
Total Current Assets
6,024.02 32,743.65 95,445.63
$ 134,213.30
LIABILITIES, RESERVES, SURPLUS
LIABILITIES Accounts Payable
$ 4,079.81
RESERVES For Buildings and Improvements
128,317.28
SURPLUS
For Operations For Improvements
Total Liabilities, Reserves, Surplus
--$ 1,791.41 24.80
1,816.21
$ 134,213.30
;. :;.' I
I^^BB
520
DEPARTMENT OF PUBLIC WELFARE
SCHOOL FOR MENTAL DEFECTIVES, GRACEWOOD
SUMMARY
FINANCIAL CONDITION The School for Mental Defectives ended the fiscal year on June 30,
1948, with a cash surplus of $1,816.21, available for operations, after providing the necessary reserve of $4,079.81 to cover outstanding accounts payable, and reserving $128,317.28 for buildings and improvements.
AVAILABLE INCOME In the year ended June 30, 1948, the State Department of Public
Welfare provided through allotment of State Appropriation funds, $182,894.10 for operating expenses and $54,087.50 for buildings and permanent improvements, a total of $236,981.60, which was supplemented by $10,298.11 from pay patients, sales and other sources, making available income for the year $247,279.71.
OPERATING COSTS Expenditures for the current operating expenses of the Institu-
tion in the year amounted to $198,470.46, and $209,745.42 was expended on construction of new buildings and purchase of equipment, a total of $408,215.88, which was $160,936.17 in excess of the income provided and reduced cash balance of $295,149.47 held at the beginning of the fiscal year to $134,213.30 on June 30, 1948.
Of this remaining cash balance $4,079.81 is for liquidation of outstanding accounts payable, $128,317.28 is reserved for buildings and permanent improvements under construction, and the remainder will be available for expenditure in the next fiscal period, subject to budget re-approvals.
Contract for the construction of a 300-bed dormitory and infirmary building was awarded to J. C. Stockton & Sons, Contractors, in September, 1947, for $285,006.05, on which $191,431.95 had been paid June 30, 1948, in addition to which the Institution made payment of $12,378.77 to Scroggs & Ewing for architectural services, and purchased new equipment for $5,934.70.
COMPARISON OF OPERATING COSTS Expenditures for the past three years are compared in the follow-
ing statement:
521
DEPARTMENT OF PUBLIC WELFARE
SCHOOL FOR MENTAL DEFECTIVES, GRACEWOOD
YEAR ENDED JUNE 30
1948
1947
1946
Expense: Personal Services Travel Expense Supplies and Materials __ Communication Services Heat, Light, Power, Water Printing, Publicity Repairs and Alterations Rents Insurance and Bonding Equipment Miscellaneous
Total Expense Payments
$ 66,072.75
27.55
115,684.91
_
1,127.26
4,589.04
85.60
1,620.26
19.20
1,789.94
7,421.95
32.00
55,106.09 71.39
85,771.36 1,098.49 4,471.25 24.40 598.24 19.20 1,556.66
10,635.34 47.73
51,045.89 4.52
64,329.18 956.51
4,001.51 89.42
464.90 19.20 12.50
4,019.18 18.94
$ 198,470.46 $ 159,400.15 $ 124,961.75
Outlay: Lands, Buildings and Permanent Improvements Equipment
$ 203,810.72 $
5,934.70
2,800.00 $ 35,444.70
2,476.80
4,976.67
Total Outlay Payments Total Cost Payments
_$ 209,745.52 $ 5,276.80 $ 40,421.37
$ 408,215.88 f 164,676.95 9 165,383.12
Number of Employees at June 30
Average enrollment of mentally defective children for the year ended June 30
Annual per Capita Cost (exclusive of
outlay payments
: $
51 569.6 348.44
49 503 316.90
44 430.8 290.07
In addition to outlay payments for new buildings and permanent improvements, there was an increase of $39,070.31 in operating expense the past year with an increased average enrollment from 503 to 569.6.
GENERAL
Books and records of the School for Mental Defectives are maintained in the Central Account Office of the Department of Public Welfare and were found in excellent condition. All known receipts
i^^^B
522
DKI'ARTMKNT OI l'l UI.K Will \i:i
SCHOOL FOR MENTAL OKI M I l\ IS. GB \( KWOOD
for the period under review have been properly accounted for and expenditures were within the limits of budget approvals and supported by proper vouchers.
Superintendent of the School is bonded in the amount of $5,000.00. Appreciation is expressed to the officials and staff of the Depart ment of Public Welfare and the School for Mental Defectives for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
523
DEPARTMENT OF PUBLIC WELFARE Training School for Boys--White Division
Milledgeville
524
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS, WHITE DIVISION, MILLEDGEVILLE
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units Revenues Retained
Earnings, Corrections Service
$ 464,261.78 2,276.40
250,517.12 398.98
Total Income Receipts
$ 466,538.18 $ 250,916.10
CASH BALANCES, JULY 1st Budget Funds Total
10,870.21
178,735.81
.$ 477,408.39 $ 429,651.91
PAYMENTS
EXPENSE
Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water.. Publications Repairs Rents Insurance Equipment Miscellaneous
Total Expense Payments
OUTLAYS
Lands, Improvements Personal Services Supplies, Materials Contracts
CASH BALANCES, JUNE 30th
Budget Funds
Total
80 344.06 1 ,794.25
94 208.76 1 ,382.93
14 ,657.86 173.86 .786.89 51.12
2 589.40 16 ,713.35
2 334.50
101,091.63 1,270.08
111,620.87 1,283.37
13,373.64 342.18
2,568.13 34.60
2,966.73 16,844.28
2,418.15
..$ 217,036.98 $ 253,813.66
29,075.32 33,560.28 19,000.00
7,687.10 1,490.85 94,127.45
178,735.81
72,532.85
$ 477,408.39 $ 429,651.91
5
525
DEPARTMENT OF PUBLIC WELFARE
'"V
TRAINING SCHOOL FOR BOYS, WHITE DIVISION, MILLEDGEVILLE
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
CASH ASSETS
Cash in Bank-- Maintenance Account Institutions Building Fund Account
Total Current Assets
L $ 12,803.63 59,729.22
$ 72,532.85
LIABILITIES, RESERVES, SURPLUS
LIABILITIES Accounts Payable
RESERVES For Improvements
|j SURPLUS For Operations Total Liabilities, Reserves, Surplus
$ 7,224.54
59,729.22
5,579.09 $ 72,532.85
^M
526
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS, WHITE DIVISION, 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, 1948 with a cash surplus of $5,579.09, after providing the necessary reserve of $7,224.54 to cover outstanding accounts payable and reserving $59,729.22 to be used for permanent improvements.
Contract was awarded to the Georgia-Southern Construction Company, Macon, Georgia, to construct two dormitories at the Training School for Boys, at Milledgeville for $150,863.00, plus $5,548.29 architect's fee. At June 30, 1948 buildings were under construction and $94,127.45 had been paid to contractor and $4,697.20 to architect.
AVAILABLE INCOME
To meet the operating cost of the School for the year ended June 30, 1948 the Department of Public Welfare provided $250,517.12 through allotment of State Appropriation funds, which was supplemented by $398.98 income from sales and other sources, making total income available for the year $250,916.10.
OPERATING COSTS
Expenditures for the current operating expense of the School in the year ended June 30, 1948 were $253,813.66 and $103,305.40 was paid for construction of new buildings, a total of $357,119.06, which exhausted the $250,916.10 available income and reduced cash balance of $178,735.81 held at the beginning of the fiscal year to $72,532.85 on June 30, 1948.
Of this $72,532.85 remaining cash balance, $7,224.54 is for liquidation of outstanding accounts payable, $59,729.22 is reserved for completion of buildings under construction and $5,579.09 will be available for expenditure in the next fiscal period, subject to budget reapprovals.
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the statement following:
527
DEPARTMENT OF PUBLIC WELFARE
3lli
TRAINING SCHOOL FOR BOYS, WHITE DIVISION, MILLEDGEVILLE
YEAR ENDED JUNE 30
EXPENSE
1948
1947
1946
Personal Services I Travel Expense i Supplies and Materials |i Communication Services I Heat, Light, Power, Water. \. Printing, Publicity I' Repairs and Alterations t Rents
Insurance and Bonding I Equipment ( Miscellaneous
Total Expense Payments.
$ 101,091.63 3,
1,270.08 111,620.87
1,283.37 13,373.64
342.18 2,568.13
34.60 2,966.73 16,844.28 2,418.15
80,344.06 $, 1,794.25
94,208.76 1,382.93
14,657.86 173.86
2,786.89 51.12
2,589.40 16,713.35
2,334.50
69,206.03 1,471.65
65,273.78 1,257.65
12,375.79 185.01
1,508.33 29.06 30.00
6,805.98 1,843.73
$ 253,813.66 iP 217,036.98 $ 159,987.01
OUTLAY
Lands, Buildings and Permanent Im-
provements
103,305.40
81,635.60
820.40
Total Cost Payments
$ 357,119.06 $ 298,672.58 $ 160,807.41
Number of Employees at June 30th
Average Number of White and Colored Boys in School--Year ended 6-30
I Annual Per Capita Cost (Exclusive of
Outlay Payments)
$
69 293 866.26 $
67 287 756.23 $
59 297.7 537.41
itf 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 voucher.
W. E. Ireland resigned as Director, effective January 1, 1948 and since that date Wm. J. Ham has been Acting Director.
Surety bond of Director and Acting Director is in the amount of $5,000.00.
^^H
528
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS, WHITE DIVISION, MILLEDGEVILLE
Appreciation is expressed to the officials and staff of the Department of Public Welfare and the Training School for Boys for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
529
DEPARTMENT OF PUBLIC WELFARE Training School for Boys,
Colored Division Gracewood
530
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS, COLORED DIVISION, GRACEWOOD
RECEIPTS
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units Revenues Retained
Earnings from Corrections Services
Total Income Receipts
$ 440,239.40 0
$ 440,239.40
CASH BALANCES, JULY 1st Budget Funds
0 $ 440,239.40
PAYMENTS
EXPENSE
Personal Services _ Travel Supplies, Materials Communication Heat, Light, Power, Water_ Publications Repairs Rents Insurance Equipment __ Miscellaneous
Total Expense Payments
OUTLAYS
Lands, Improvements Personal Services Contracts
CASH BALANCES, JUNE 30th
Budget Funds
12,214.39 93,117.62
. 334,907.39 $ 440,239.40
531
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS, COLORED DIVISION, GRACEWOOD
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
I CASH ASSETS
Cash in Bank
Division of Institutions Account Institutions Building Fund Account
I
Total Current Assets..
$ 31,408.25 303,499.14
$ 334,907.39
LIABILITIES, RESERVES, SURPLUS
LIABILITIES None Reported
RESERVES
For Construction of Buildings and Facilities at Gracewood
$ 334,907.39
SURPLUS For Operations Total Liabilities, Reserves, Surplus
$
0
$ 334,907.39
532
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS, COLORED DIVISION, GRACEWOOD
SUMMARY
INTRODUCTION
The Training- School for Colored Boys is to be operated at Gracewood, and in the period covered by the within report construction was begun on buildings and facilities on lands donated for the purpose by Richmond County, adjoining properties of the training school for Mental Defectives.
FUNDS PROVIDED AND CONSTRUCTION COSTS
In the year year ended June 30, 1948, there was allotted $440,239.40 of State Appropriation funds by the Department of Public Welfare for the construction of buildings and facilities for the Training School for Boys, of which $105,332.01 had been expended at the close of the year and $334,907.39 remained on hand, which will be available in the ensuing fiscal period for completion of buildings under construction and other needed facilities.
The original contract for construction of the buildings and facilities was awarded to Claussen & Webster for $389,135.00, and payments aggregating $93,117.62 had been made on this contract June 30, 1948, in addition to which $12,214.39 had been paid to Scroggs & Ewing for architectural services.
GENERAL
Books and records of the Training School for Colored Boys are maintained by the Central Accounting Office of the Department of Public Welfare, and were found in excellent condition, with receipts properly accounted for and expenditures within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the Department of Public Welfare for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
^^
'"^m^'l^^^/rrrr^-m^w^m^^m^^^-
533
DEPARTMENT OF PUBLIC WELFARE
Milledgeville State Hospital
...*#' 1
534
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
....$3,196,682.13 $3,951,656.60
Revenues Retained Earnings Hospital Services
Donations Surplus Commodities _
100,096.07 -- 53,609.50
,,,,,,,,. 98,225.94
210,260.52
Total Income Receipts NON-INCOME
Private Trust Accounts CASH BALANCES, JULY 1st
Budget Funds .... Private Trust Funds Sinking Fund Hospital Author, Bonds
Total
$3,350,387.70 $4,260,143.06
79,927.67
,, , 86,765.91
1,046,466.77 ^7,000.97
-- 61,753.71
858,697.60 74,422.69
.$4,615,536.82 $5,280,029.26
PAYMENTS
EXPENSE
Personal Services
Travel
....
Supplies, Materials
Communication Heat, Light, Power, Water
Publications
Repairs
Rents
Insurance Equipment
Miscellaneous
Total Expense Payments
$1,112,710.32 $1,211,810.30
.
3,524.67
3,347.26
1,533,593.54 1,963,044.68
5,107.51 39,311.66
5,004.89 42,408.62
2,464.22
*>TM^ 959.46
2,898.54
n>224A0 2,157.24
l^40"24
13'234'49
113,344.62
125,376.55
- W^
1'690'55 j
$2,829,796.16 $3,382,197.521
OUTLAY Lands, Improvements Personal Services Supplies, Materials Contracts _ Equipment
Total Outlay Payments
--- $ -
22,280.89 $ ?>962.71 663,987.98
75,882.84
28,226.64 11,373.18 410,613.91 104.721.48J
$ 770,114.42 $ 554,935.21 j
NON-COST Private Trust Accounts
CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds---- --
Total
$ 82,505.95 $ 83,291.65
858,697.60 - 74,422.69
$4,615,536.82
1,181.707.93 1 77,896.95*
$5,280,029.26
535
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
Slftl j
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
CASH ASSETS
Budget Funds Regular Account Superintendent's Fund Improvements Fund _____ ____ Division of Institutions Account
Private Trust and Agency Funds Patients' Deposits Patients' Benefit Fund Cadet School of Nursing
Accounts Receivable Inventory--Supplies and Materials
is
Total Current Assets
. $ 141,783.31 35,000.00
884,924.62
120,000.00
$1,181,707.93
$ 44,422.08 10,832.68 22 642.19
77,896.95
786.89 244,522.08
$1,504,913.85
II III fllLlABILITIES
LIABILITIES, RESERVES, SURPLUS
;p Accounts Payable and Encumbrances
w .
vA RESERVES
$ 122,630.49
Improvements Fund Unliquidated Contracts, Encumbrances _____ Funds Allocated for Buildings and Equipment
$ 923,392.43 76,411.97
Maintenance Fund--Allocation
10 Private Trust and Agency Funds Patients' Deposits
Patients' Benefit Fund
fcil
Cadet School of Nursing
44,422.08 10,832.68 22,642.19
999,804.40 19,508.94
77,896.95
URPLUS
Cash Surplus Surplus Invested in Other Assets
Total Liabilities, Reserves, Surplus
$ 39,764.10 245,308.97
285,073.07
$1,504,913.85
":. ^'?fiPW
536
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, 1948, with a cash surplus of $39,764.10 for operations and $245,308.97 invested in accounts receivable and inventories, after providing the necessary reserve of $122,630.49 to cover outstanding accounts payable, $923,392.43 for unliquidated building contracts and encumbrances, $76,411.97 funds allocated for new buildings, and $19,508.94 for remodeling and repairs.
AVAILABLE INCOME
For the year ended June 30, 1948, there was allotted to the Milledgeville State Hospital through the Department of Public Welfare from State Appropriation funds, $3,163,374.35 for regular operations and building program, and $788,282.25 was received from the State Hospital Authority for construction of a dormitory at the Hospital, which was supplemented by $210,260.52 in donated commodities, $47,654.77 from pay patients, $47,984.58 rents and sales, and $2, 586.59 from other sources, making a total for the period of $4, 260,143.06.
OPERATING COSTS
From the $4,260,143.06 available income $3,382,197.52 was expended for the current operating expense of the Hospital in the year ended June 30, 1948, and $554,935.21 for new buildings and equipment, and $323,010.33 remained on hand, increasing the $858,697.60 cash balance held at the beginning of the fiscal year to $1,181,707.93 on June 30, 1948.
The first lien on this remaining cash balance of $1,181,707.93 is for liquidation of $122,630.49 in outstanding accounts payable, $923,392.43 is reserved for unliquidated building contracts and encumbrances, and of the remainder $95,920.91 has been obligated for new buildings, remodeling and repairs and $39,764.10 represents surplus available for operations, subject to budget approvals, in the next fiscal period.
537
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
I! The average daily population of the Hospital in the year ended 1 June 30, 1948, was 9,152, and the daily per capita cost based on the o; expenditures of $3,382,197.52 was $1.01. Included in this operating j cost is the $210,260.52 value of commodities donated to the Institution | and by deducting this amount from the total expenditures, a net daily 1 per capita cost to the State of $0.95 is shown as follows:
Total Expenditures (Less Outlay) Less value of donated Commodities Net Cost to State
$3,382,197.52 $ 210,260.52 $3,171,937.00
Daily Per Capita Cost
$1.01 .06
$ .95
In addition to the cost of operations for the period under review, as reflected by expense payments, the following products having a value of $827,248.64 were produced and consumed at the Hospital, but do not enter into the cash receipts and payments:
Lbattoir--Meat Products ||Dairy--Dairy Products Tarm--Farm Products __
tannery--Fruits, Vegetables
Totals
Value of Commodities
Produced
Production Cost
Net Savings
$ 439,673.46 $ 374,927.28 $ 64,746.18
149,476.06
81,138.98
68,337.08
166,875.07
101,601.29
65,273.78
71,224.05
44,271.01
26,953.04
$ 827,248.64 $ 601,938.56 $ 225,310.08
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the following statement:
ii
538
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
YEAR ENDED JUNE 30
EXPENSE
Personal Services Travel Expense Supplies, Materials Communication Services Heat, Light, Power, Water Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Equipment Miscellaneous
Total Expense Payments
1948
1947
1946
$1,211,810.30 3,347.26
1,963,044.68 5,004.89 42,408.62 2,898.54 11,224.40
------ 2,157.24 12,234.49 125,376.55
- 1,690.55
$1,112,710.32 3,524.67
1,533,593.54 5,107.51 39,311.66 2,464.22 4,765.37 959.46 10,840.24
113,344.62 3,174.55
$1,030,192.42 3,788.64
1,127,140.83 4,575.25 38,646.60 2,256.77 5,059.30 1,981.70 906.87
100,627.56 2,460.64
$3,382,197.52 $2,829,796.16 $2,317,636.58
OUTLAY
New Buildings Equipment
Total Outlay Total Cost Payments
450,213.73 - 104,721.48
694,231.58 75,882.84
251,962.47
$ 554,935.21 $ 770,114.42 $ 251,062.47 $3,937,132.73 $3,599,910.58 $2,569,599.05
Average Daily Hospital population for Year Ended June 30th
Per Capita Cost Per Annum (Exclus-
ive of Outlay) _._
:- $
Per Capita Cost Per Diem (Exclusive
of Outlay)
---$
Number of Employees at June 30
9,152 369.56 $ 1.01 $
1,134
8,895 318.13 $ 0.872 $
1,008
8,620 268.87 0.737 993
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the Hospital at the close of the fiscal year on June 30, 1948, amounted to $77,896.95, and consisted of $44,422.08 deposits to patients' personal accounts, $10,832.68 Patients' Benefit Funds and $22,642.19 to the credit of the Cadet School of Nursing, a Federal Government program at the Hospital.
W'1,111 .... I....,:
539
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
ANALYSIS OF HOSPITAL IMPROVEMENT FUND AT JUNE 30, 1948
Total Ex- Unliquidated penditures Contracts and
to Date Encumbrances
Unencumbered Allotment Balances
Administration Building Auditorium Dormitory, Green Dormitory Dining Room, Kitchen, Colony Maximum Security Buildings Personnel Dwellings Roads and Drives Water System Expansion Equipment
Bakery Dormitory, Green Farm Equipment Jones Building Laundry Maximum Security Building Miscellaneous Buildings
Totals
..._..
$ 81,801.65
316,819.03 $ 119,164.37
558,283.17
22,522.00
765,760.25
$
376,639.53
10,384.25
..._ 13,000.00
33,800.00
35,000.00 1,059.41
16,200.00
13,843.09 30,814.65 4,091.55
8,251.63 96,409.73 32,593.83 11,557.99
1,014.90
268.30 201.79 3,182.82
256.91 11,170.45
458.45 2,630.07 2,771.32 4,623.35 2,242.01
$1,577,012.10 $ 923,392.43 $ 76,411.97
GENERAL
Books and records covering the cash receipts and disbursements of the Milledgeville State Hospital are maintained in the Central Accounting Office of the Department of Public Welfare, with cost accounts carried at Milledgeville, and all were found in excellent condition.
All known receipts for the period under review were properlyaccounted for and expenditures were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of both the Department of Public Welfare and the Milledgeville State Hospital for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
*&!&*
3r
~--~--~
!---".".".: rr
541
SUPERVISOR OF PURCHASES
^n
542
SUPERVISOR OF PURCHASES
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments, Lapses
Total Income Receipts.--.
? 75,000.00 (--)15,006.11
..$ 59,993.89 $
75,000.00 6,695.15
81,695.15
CASH BALANCES, JULY 1st Budget Funds
Total
1,337.44
621.35
$ 61,331.33 $ 82,316.50
PAYMENTS
EXPENSE
Personal Services
Travel Supplies, Materials
Communication
Publications
Repairs
Rents
Insurance
--
Equipment
Total Expense Payments .
CASH BALANCES, JUNE 30th
Budget Funds
Total
:
$$ 5500,,332244.-0000 $ 61,284.92
18.75
339.00
4,865.44
7,356.71
4,200.53
5,255.34
32.49
839.59
167.80
980.68
120.00
120.00
166.51
185.00
814.46
1,194.29
$ 60,709.98 $ 77,555.53
621.35
4,760.97
.$ 61,331.33 $ 82,316.50
- -
'--- **'-*.,;-<*,
;
-'
--??*s.\^
543
SUPERVISOR OF PURCHASES
SUMMARY
FINANCIAL CONDITION
The office of the Supervisor of Purchases ended the fiscal year on June 30, 1948, with a cash surplus of $4,760.97, and reported no outstanding accounts payable or other liabilities.
AVAILABLE INCOME
State Appropriation for the operation of the office of the Supervisor of Purchases for the year ended June 30, 1948, was $75,000.00, which was increased to $81,695.15 by transfer of $6,695.15 from the State Emergency Fund to meet expenditures given budget approval, as provided by law.
OPERATING COSTS
From the $81,695.15 income provided $77,555.53 was expended for the operating costs of the office, and $4,139.62 remained on hand, increasing the $621.35 cash balance held at the beginning of the fiscal year to $4,760.97 on June 30, 1948, and this amount will be available for expenditure in the ensuing fiscal period, 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:
Personal Services Travel Expense _ Supplies Communication Services Printing Repairs Rents Insurance and Bonding Equipment Miscellaneous
Totals
Number of employees June 30..
YEAR ENDED JUNE 30
1948
1947
1946
>1,284.92 $ 339.00
7,356.71 5,255.34
839.59 980.68 120.00 185.00 1,194.29
50,324.00 18.75
4,865.44 4,200.53
32.49 167.80 120.00 166.51 814.46
$ 46,922.92
3,992.87 3,837.39 (--) 207.39
170.55 120.00
80.00 510.27
3.07
__$ 77,555.53 $ 60,709.98 $ 55,429.68
24
23
24
544
SUPERVISOR OF PURCHASES
Expenditures the past year increased $16,845.55 over the previous year, due for the most part to salary increases and higher cost of supplies and other services.
GENERAL
The State Supervisor of Purchases is bonded in the amount of $15,000.00, assistant supervisors and bookkeeper are under $5,000.00 bonds, and two clerks are bonded for $1,000.00 each.
Books and records 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, except the item of fifty cents (50c) on travel account of I. E. Bivings for storage which should be refunded. The five cents (5c) mileage allowance for transportation in personally owned automobile covers all costs of maintenance and operation of the car.
Appreciation is expressed to the Supervisor of Purchases and the staff of his office for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
- -:
* --'
545
DEPARTMENT OF REVENUE
.^rf^H
546
DEPARTMENT OF REVENUE
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments, Lapses
Revenues Retained Taxes Retained at Source
Transfers Other Spending Units
$ 750,000.00 842,983.07
1,656,690.59 2,152.92
$ 750,000.00 958,145.22
1,799,091.27 7,096.11
Total Income Receipts
..$3,251,826.58 $3,514,332.60
NON-INCOME
State Revenue Collections Unfunded Private Trust Account
5,051.27 (--) 17,173.95 128,979.15 224,471.68
CASH BALANCES, JULY 1st
Budget Funds State Revenue Collections Unfunded.
16,555.02 84,965.38
40,965.78 90,016.65
Total
$3,487,377.40 $3,852,612.76
PAYMENTS
EXPENSE
Personal Services
Departmental
Retained at Source
Travel
Supplies, Materials
Communication
Heat, Light, Power, Water
Publications
Repairs
Rents
Insurance
,
Indemnities
Equipment
.'
Miscellaneous
Total Expense Payments...*
NON-COST Private Trust Account
CASH BALANCES, JUNE 30th
Budget Funds State Revenue Collections Unfunded
Total
__
$1,021,919.63 $1,092,154.38
1,656,690.59 1,799,091.27
___ 192,734.87 219,662.41
19,633.18
33,219.00
.___ 54,480.96
57,144.74
235.40
409.44
234,171.24 270,102.81
1,438.28
2,492.41
20,089.84
26,186.16
4,083.27
5,066.68
23.00
110.00
9,649.58
22,173.30
12,265.98
10,687.57
$3,227,415.82 $3,538,500.17
128,979.15 224,471.68
40,965.78 90,016.65
16,798.21 72,842.70
$3,487,377.40 $3,852,612.76
DEPARTMENT OP REVENUE
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
CASH ON DEPOSIT AND ON HAND
if
State Revenue Collections UnfundedDue from Glenn S. Phillips (Paid Aug. 5, 1948).
m
Budget (Operating) Fund
LIABILITIES
ACCOUNTS PAYABLE, BUDGET OPERATIONS is;
m RESERVES
For Revenue Collections for funding to Treasury..
SURPLUS For Budget Operations
W
547
I ._$ 72,842.70
432.70 16,798.21 $ 90,073.61
$ 9,558.30 72,842.70 7,672.61
$ 90,073.61
m
0
0 m a0
. ^B
548
DEPARTMENT OF REVENUE
SUMMARY
FINANCIAL CONDITION
The State Department of Revenue had operating surplus of $7,672.61 on June 30, 1948 available for expenditure on approved budgets in the next fiscal period, after making provision for liquidation of $9,558.30 outstanding accounts payable; and held $72,842.70 in revenue collections to be transferred to the State Treasury.
REVENUE COLLECTIONS
This Department is the principal tax-collecting agency of the State Government and in the year just closed collected, or had accounting control of $103,386,720.53 in State revenue, of which $60,480,755.79 was from taxes based on sales, $29,039,889.06 income taxes, $6,380,055.09 property taxes and $7,486,020.59 from other taxes and earnings.
Revenue collections through this Department the past year reached a new high--$103,386,720.53, which is $9,210,859.78 in excess of previous year's revenue and $26,468,235.53 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 following:
549
DEPARTMENT OF REVENUE COMPARISON OF REVENUE COLLECTIONS
YEAR ENDED JUNE 30
1948
1947
1946
Taxes Based on Sales
Alcoholic Beverages Beer Wine
$ 10,773,048.77 $ 13,648,432.57 $ 10,727,070.08
3,242,585.03
3,303,109.25
3,546,683.09
802,689.14
743,434.77
849,089.01
Sub-totals Carbonic Acid Gas Cigar and Cigarette Kerosene Malt Syrup Motor Fuel Soft Drinks
$ 14,818,322.94 150,938.69
9,162,652.50 705,898.52 194.45
35,607,679.02 35,069.67
$ 17,694,976.59 114,937.42
8,630,275.04 606,445.31 115.92
33,231,071.21 20,445.94
$ 15,122,842.18 121,402.62
7,584,980.87 453,689.55 156.14
27,284,991.43 20,622.71
Sub-totals
$ 60,480,755.79
Income Tax
29,039,889.06
Property Tax
6,380,055.09
Non-Business License Tax:
Motor Vehicle License Tax.
3,819,353.56
Other Non-Business Lie. Tax_ 483,842.99
Corporation Franchise Tax
634,220.94
Business License Tax
1,367,956.91
Earnings
2,250.75
Fines and Forfeits
20,785.62
Inheritance Tax
1,095,520.87
Poll Tax
62,088.95
$ 60,298,267.43 21,746,395.64 5,869,999.20
3,382,103.25 420,293.25 554,247.35
1,402,980.64 2,832.50
19,493.71 373,410.67 105,837.11
$ 50,588,685.50 15,182,916.09 5,375,843.59
2,767,269.26 281,322.75 456,444.05
1,325,976.79 2,776.58 18,369.60
545,133.44 373,747.35
Totals
$103,386,720.53 $ 94,175,860.75 $ 76,918,485.00
The above collections are shown net after deducting the refunds
paid during the year. Refunds paid through the State Treasury were as follows:
550
DEPARTMENT OF REVENUE
Refunds on Property Tax
"
" Professions Tax
" Rolling Store Tax
.
" Occupation Tax ._
" Motor Vehicle Tax
" Corporation Tax
" Corporation Income Tax
Interest
" Individual Income Tax
Interest
" Inheritance Tax
.
" Farm Used Gasoline Tax
Total..
$ 6,923.62
13.50
29.38
- _
176.40
10,376.00
1,919.01
286,286.54
47,633.76
77,408.37
9,138.16
16,326.21
723,587.86
$1,179,818.81
Detail of above is on file in office of State Auditor and available for public inspection.
In addition to the above refunds paid through the State Treasury, the State Revenue Department made direct refunds of $1,175.00 on Motor Vehicle License Taxes, $155,255.17 on Liquor Warehouse Charges and $70,646.70 on Liquor Taxes and the liquor items are detailed as follows:
REFUNDS OF LIQUOR TAXES AND WAREHOUSE CHARGES YEAR ENDED JUNE 30, 1948
DATE
NAME
REFUNDS
District Tax W. Charges Warehouse
July 1947 Aug. 1947 Oct. 1947
Seagraves Distillers
$
Sanders, W. C.
Augusta Distrib. Co.
McKesson & Robbins
Augusta Distrib. Co.
McKeeson & Robbins
Fulton Distrib. Co.
Dixie Distrib. Co.
National Distrib. Co.
Paramount Distillers, Inc __
Dodd Distrib. Co.
Sou. Wholesale Dist., Inc
Richmond Wholesale Liq. ___
Consolidated Distrib., Inc.
Columbus Wine Co.
Beverage Sales Co.
5,760.00 84.00
8,400.00 2,521.60
300.00 132.00 219.00 934.80 1,608.00 606.00 1,901.95
21.00 2,968.00
568.80 27.00
115.20
$ 25,200.00 Augusta 7,564.30 Atlanta 900.00 Augusta 396.00 Atlanta 657.00 Atlanta 2,894.40 Macon 144.00 Atlanta 1,818.00 Albany 5,705.85 Atlanta 63.00 Albany 9,864.00 Augusta 114.75 Atlanta 81.00 Columbus 345.60
551
DEPARTMENT OF REVENUE
REFUNDS OF LIQUOR TAXES AND WAREHOUSE CHARGES YEAR ENDED JUNE 30, 1948
DATE
NAME
REFUNDS
District Tax W. Charges Warehouse
Nov. 1947 Dec. 1947
Jan. 1948 Feb. 1948 Mar. 1948
Dec. 1947 Apr. 1948 May 1948
Savannah Distrib. Co.
$
State Distrib. Co.
General Distrib. Co
Savannah Distrib. Co.
McKeeson & Robbins
Beverage Sales Co.
_
National Distrib. Co.
Consol. Distrib., Inc.
Dodd Distrib. Co.
Dixie Bottle & Bev. Co.
Sans Souci Distrib. Co
State Distrib. Co.
Richmond Wholesale Liquor....
General Wholesale Co.
Sou. Rwy. Ref. demurrage
Columbia Distrib. Co.
Consolidated Distrib., Inc.
Dixie Bottle & B. W. Co
Dodd Distrib
Fulton Distrib. Co.
McKesson & Robbins
Savannah Distrib. Co.
Columbia Dist., Inc.
Richmond Wholesale Liq.
Sans Souci Distrib. Co.
Savannah Distrib.
Sou. Wholesale Distrib. Co
Columbus Distrib. Co.
Dixie Bottle & B. Co.
_
Columbus Wine Co.
Fulton Distrib. Co.
McKeeson & Robbins
Savannah Distrib. Co
Beverage Sales Co.
Kline, W. S
Schenley Distrib., Inc.
532.20 ? 966.60 Savannah
42.88
144.68 Atlanta
774.75
2,324.25 Albany
1,200.00
3,600.00 Savannah
742.72
2,228.15 Atlanta
27.80
83.40 Savannah
453.54
1,351.05 Atlanta
381.60
71.50 Macon
37.15
111.45 Atlanta
1,059.00
176.50 Atlanta
510.00
1,530.00 Albany
145.14
419.40 Atlanta
20.00
1,020.00
3,060.00 Atlanta
23.10 Atlanta
5,700.00
2,340.00 Atlanta
116.06
375.19 Atlanta
389.20
872.30 Atlanta
6,645.96 19,937.89 Atlanta
62.60
250.40 Atlanta
2,631.60 7,894.80 Atlanta
3,780.00 10,296.00 Savannah
5,314.62 15,943.88 Atlanta
750.00
2,250.00 Augusta
496.80
1,490.40 Albany
3,000.00
528.35
291.31 Albany
1,079.40
3,238.20 Columbus
2,682.00
7,686.00 Atlanta
343.80
1,031.40 Columbus
566.54
1,696.62 Atlanta
274.80
104.40 Atlanta
2,572.80
7,718.40 Savannah
280.80
5.24
312.00
$ 70,646.70 $155,255.17
^gl^^*^
552
DEPARTMENT OF REVENUE
DISTRIBUTION OF REVENUE COLLECTIONS
The $103,386,720.53 revenue collected in the year ended June 30, 1948 together with a cash balance of $90,016.65 on hand at the beginning- of the fiscal year on July 1, 1947, made a total of $103,476,737.18 to be accounted for, of which $101,604,803.21 was funded in the State Treasury; $1,799,091.27 was retained as collecting and assessing fees and allowances to outside agencies such as Tax Collectors, Sheriffs, Cigar and Cigarette dealers, Motor Fuel dealers, Wine dealers and sellers of Wild Life licenses, as provided by law and shown in detail on page VI of the Comments and $72,842.70 remained as cash on hand at June 30,1948 to be paid into the State Treasury in the next fiscal period.
The $1,799,091.27 in fees and allowances retained by Tax Collectors, Sheriffs, etc., is a part of the cost of collecting State revenue and so treated as expense in summarizing operations of the Revenue Collecting Agency, the detail of these fees and allowances is summarized in the following Comments and is detailed under the various schedules detailing tax collections by source.
AVAILABLE INCOME
State Appropriation to the Department for the year was $750,000.00, to which was added $958,145.22 by transfer from the State Emergency Fund to meet expenditures given budget approval, making the total State allotment $1,708,145.22 and $7,096.11 was realized from transfers from the Unemployment Compensation Bureau for expense of collecting delinquent accounts, making net income available to the Department with which to meet the year's operating expense $1,715,241.33.
OPERATING COSTS
Expenditures for the operating cost of the Department in the year ended June 30, 1948 were $1,739,408.90, which exhausted the $1,715,241.33 available income and reduced the $40,965.78 cash balance held at the beginning of the period to $16,798.21 on June 30, 1948.
The first lien on this $16,798.21 remaining cash balance is for liquidation of $9,558.30 in outstanding accounts payable, and the remainder of $7,239.91 represents funds available in excess of obligations incurred and will be available for expenditure in the next fiscal period, subject to budget re-approvals.
5g
~------------~
-.-r--.
553
DEPARTMENT OF REVENUE
In addition to the $1,739,408.90 expended by the Department from its operating account, there is also considered as cost the $1,799,091.27 fees and allowances retained at the source of tax collecting hs begin." agencies, as follows:
theStae
BY WHOM RETAINED:
WHOLESALE DISTRIBUTORS OF:
Cigars and Cigarettes Kerosene Motor Fuel Wine
- _ . .
$ --
903,300.07 6,988.72
361,572.42 39,618.43
$1,311,479.64
m
AGENTS FOR
Fishing Licenses Hunting Licenses
Selling Fish
-
$ 18,284.25
29,652.23
469.73
48,406.21
TAX COLLECTORS--COUNTY
For Collecting: Corporation Franchise
Property Tax--Digest Accounts.. Sundry Occupation Tax
it Mi
Professions Tax
For Assessing:
; realized
Property Tax--Digest Accounts
Sundry Tax ______
it'
SHERIFFS--COUNTY
Motor Vehicle Registration
Total
16,761.57 138,587.79 66,167.71
7,116.90
228,633.97
197,158.81 1,536.85
198,695.66
11,875.79 $1,799,091.27
^a
554
DEPARTMENT OF REVENUE
COMPARISON OF OPERATING COSTS
Operating costs of the Department for the past three years are shown in the comparative statement following:
YEAR ENDED JUNE 30
EXPENDITURES
1948
1947
1946
BY DEPARTMENTAL UNITS
Executive Office Chain Store Cigar and Cigarette __ Delinquent Tax Fuel Oil Inspection Income Tax Liquor Tax Malt Beverage Motor Fuel Motor Vehicle Property Tax Rolling Store Veterans License Wild Life Tax .... Wine Tax
Total...
$ 34,881.19 19,846.21 57,464.26
.. 36,306.98 56,239.59
343,574.32 352,758.04 35,335.86 135,406.81 460,935.29 134,541.06
18,051.44 6,207.49
12,176.52 35,683.84
35,837.86 5,763.35
65,053.31 33,401.10 52,197.97 280,938.85 340,375.11 40,335.53 120,795.58 439,745.11 117,911.90
4,698.40 3,993.45 9,115.90 20,561.81
43,137.78 3,003.95
63,173.31 36,614.64 49,788.90 237,642.11 310,360.38 45,189.50 79,916.49 395,678.92 93,848.91
2,297.57 1,077.78 8,033.15 6,177.45
$1,739,408.90 $1,570,725.23 $1,375,940.84
BY OBJECT OF EXPENDITURES
Personal Services Travel Expense Supplies -- Materials Communication Service Heat, Light, Water, Power Printing, Publications Repairs Rents Miscellaneous Insurance -- Bonding Equipment Indemnities
Total .
$1,092,154.38 219,662.41 33,219.00 57,144.74 409.44 270,102.81 2,492.41 26,186.16 10,687.57 5,066.68 22,173.30 110.00
,021,919.63 192,734.87
19,633.18 54,480.96
235.40 234,171.24
1,438.28 20,089.84 12,265.98
4,083.27 9,649.58
23.00
887,120.69 170,997.66
16,386.41 55,177.07
90.74 204,151.63
1,163.71 15,740.59 10,999.34
4,254.35 9,751.10
107.55
$1,739,408.90 $1,570,725.23 $1,375,940.84
555
DEPARTMENT OF REVENUE
FEES AND ALLOWANCES RETAINED AT SOURCE BY OUTSIDE COLLECTING AGENCIES
Tax Collectors, Sheriffs, Motor Fuel Dealers, etc.
$1,799,091.27 $1,656,690.59 $1,435,457.30
Total Costs
$3,538,500.17 $3,227,415.82 $2,811,398.14
Number of Employees, June 30th
476
434
464
Operating costs of the various Departmental Units the past year increased $168,683.67, of which $70,234.75 was in personal services, $26,927.54 in travel expense, $35,931.57 in printing and stamping expense and $35,589.81 in other costs, and there was also an increase of $142,400.68 in fees and allowances retained at the source by outside collecting agencies.
The cost to collect the $103,386,720.53 revenue for the past year was $3,538,500.17, or 3.42 per cent.
GENERAL
Mr. Glenn S. Phillips served as Revenue Commissioner from April 1, 1947 to June 10, 1948 and he was succeeded by Mr. Downing Musgrove on June 10, 1948.
The Revenue Commissioner is bonded in the amount of $100,000.00 and other employees of the Department are under schedule bond.
Mr. Phillips, retiring Commissioner, drew $7,500.00 salary from July 1, 1947 to the date of his resignation June 10, 1948. Annual compensation for the person or persons holding the position of Revenue Commissioner is fixed by law at $7,500.00 per annum, therefore Commissioner Phillips received $432.70 in salary for period June 10, through June 30 that he was not entitled to receive. This was brought to Mr. Phillips' attention and refund of the $432.70 overdrawn salary was made to the Department of Revenue under date of August 5, 1948.
Further improvement is imperative in the accounting records of the Motor Vehicle Tax Division, with reference to Refund Account. Tags are received from the State Prison poorly packed, with duplication in numbers and missing numbers, making it difficult to keep complete record of all tags manufactured for a given year and corrective measures should be taken immediately to rectify this situation.
It was found that refunds made directly by the Department and not through State Treasury were not personally approved in writing
jOf
556
DEPARTMENT OF REVENUE
by the Commissioner of Revenue, therefore, careful scrutiny of applications for refunds of taxes as to proof of illegality or error and personal approval by Commissioner in writing, is recommended. Under the law, where tax-payers make applications for refunds of any taxes or stamps representing taxes, the Commissioner of Revenue is required to determine if the same were erroneously or illegally assessed and collected since error and illegality in collection are the only grounds for refund (Code 92-8436).
All revenue stamps were accounted for by cash sales, refunds, adjustments and inventory of stamps on hand taken during this examination.
Expense accounts of Mr. Geddings E. Cushman, Examiner in the Income Tax Unit, did not itemize subsistence paid, but charged at rate of $8.00 per day on Savannah assignment; travel expenses for employees are required to be paid on the basis of actual expenses properly certified.
Expense Accounts paid to Mr. Glenn S. Phillips for trips to official meetings in Edgewater Park, Mississippi and Denver, Colorado, in the amount of $500.70 were not itemized.
Subsistence expense of $8.00 and $9.00 per day paid to Emile Failaze and Mrs. M. H. Gamel appear out of line with expense paid to other employees and this matter should be checked more closely by the Division head.
All known receipts for the period under review have been properly accounted for and expenditures were within the limits of budgt approvals and supported by proper voucher, except as above noted.
Appreciation is expressed to 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 Auditor's office during this examination and throughout the year.
--.satiivv? ujp
557
DEPARTMENT OF REVENUE
HUNTING, FISHING, SELLING FRESH WATER FISH LICENSES (SALES THROUGH LOCAL AGENTS BY COUNTIES) YEAR ENDED JUNE 30, 1948
'mi County
Hunting
Appling _.
Atkinson
353.75
Bacon ....
Baker ...
854.25 774.25
Baldwin
1,788.25
Banks ....
95.50
Barrow ..
781.75
Bartow ..
2,124.75
Ben Hill
1,754.75
Berrien .. '"( Bibb
222.00 12,044.00
Bleckley
792.00
Brantley
807.75
Brooks .
860.25
Bryan ...
1,084.75
Bulloch .
2,840.75
:fl Burke ;IJ* Butts
1,308.00 367.32
:r:.j I Calhoun
858.00
r Camden
2,003.50
Candler
991.00
Carroll
1,605.00
Catoosa
1,162.75
hriia Charlton
624.00
Chatham
16,434.50
Chattahoochee
91.25
Chatooga
1,543.00
mi Cherokee
Clarke
1,541.00 _ 3,885.50
lay
547.25
Clayton
919.00
Clinch
952.75
obb
4,183.75
offee
2,551.75
olquitt !olumbia
3,942.00 396.00
look
606.25
}oweta ...
2,071.25
rawford risp
527.75 1,857.00
Fishing
1,224.75 875.00 938.00 231.50 933.25 50.00 310.00
1,209.25 1,510.50 1,153.00 5,184.75
893.75 541.50 175.00 700.75 1,502.00 609.50 367.00 322.75 210.00 575.25 372.75 179.75 738.50 6,140.75 50.50 691.25 614.00 1,632.75 130.00 283.00 4,206.00 2,803.25 2,973.50 2,249.50 100.00 392.50 725.75 196.25 2,385.00
Commissions
Selling
Incl.
Fish Over/Short
Net to State
5.00 10.00
5.00
45.00
50.00 65.00
35.00 51.00 125.00 40.00
15.00 3.00
10.00 25.00
10.00 270.00
20.00
5.00 50.00
15.00
15.00 35.00
5.00 35.00
35.00 124.09 180.19 101.02 269.88
14.55 109.16 335.68 328.63 139.93 1,727.90 175.95 123.27 107.03 183.67 446.77 196.46
76.96 119.13 224.31 157.61 200.27 136.36 137.24 2,292.90
14.16 210.83 215.48 584.51
67.72 120.68 524.64 697.26 626.92 617.39 51.10 102.27 280.00 70.89 426.58
; 1,189.75 1,109.66 1,622.06 909.73 2,451.62 130.95 982.59 2,998.32 2,981.62 1,235.07
15,550.85 1,574.80 1,225.98 963.22 1,652.83 4,020.98 1,761.04 657.36 1,076.62 1,992.19 1,418.64 1,802.48 1,206.14 1,235.26
20,552.35 127.59
2,023.42 1,939.52 4,953.74
609.53 1,086.32 4,684.11 6,289.74 4,913.33 5,574.11
459.90 931.48 2,517.00 658.11 3,850.42
558
DEPARTMENT OF REVENUE
HUNTING, FISHING, SELLING FRESH WATER FISH LICENSES (SALES THROUGH LOCAL AGENTS BY COUNTIES) YEAR ENDED JUNE 30, 1948
County
Dade
Dawson
Decatur
DeKalb
Dodge
Dooly
Dougherty ..
Douglas -
Early
Echols
Effingham
Elbert
Emanuel
Evans
Fannin
Fayette
Floyd
Forsyth
Franklin
Fulton
Gilmer
Glascock
Glynn
Gordon
Grady
Greene
Gwinnett
Habersham
Hall
Hancock
Haralson
Harris
Hart
Heard
Henry
.
Houston
Irwin __
Jackson
Jasper
Jeff Davis
Hunting Fishing
Commissions
Selling
Incl.
Fish Over/Short
Net to State
$ 598.75 $ 173.25 $
264.00
2,564.00
1,681.00
5,038.25
3,618.25
1,488.50
721.25
818.25
180.00
6,219.25
2,992.50
510.75
240.00
1,899.50
572.75
381.00
101.75
1,265.25
579.00
1,390.25
497.25
1,795.50
924.25
1,099.00
688.00
1,988.75
3,579.50
236.25
167.50
6,445.50
3,600.25
411.00
202.50
927.75
566.25
46,061.25 28,730.75
1,269.25
567.50
167.25
245.00
5,403.25
1,004.75
1,308.50
554.00
888.75
159.25
880.75
183.25
1,327.50
454.00
1,845.25
2,342.25
4,093.25
2,571.50
1,057.50
63.75
544.50
236.25
216.25
136.25
538.00
85.25
123.25
17.50
770.00
173.75
1,430.75
542.75
767.00
1,082.75
1,284.75
954.25
437.50
511.25
1,275.50
319.00
$ 20.00 17.00 60.00 15.00
5.00 37.00 30.00 15.00
50.00
1,542.00
55.25 15.00
15.00
15.00
50.00
59.00
77.53 $ 694.47
26.41
237.59
426.47
3,838.53
860.62
7,795.88
225.80
2,000.95
103.71
894.54
925.18 8,346.57
75.07
675.68
240.01 2,247.24
48.77
438.98
189.50
1,691.75
188.83
1,698.67
275.56
2,474.19
169.73
1,632.27
565.44 5,002.81
40.37
363.38
1,007.53 9,088.22
61.34
552.16
153.48
1,340.52
7,422.15 68,911.85
181.87
1,654.88
41.20
371.05
631.44
5,831.81
186.26
1,676.24
106.28
956.72
113.38
950.62
177.92
1,603.58
432.54 3,754.96
774.49
5,905.26
111.23
1,010.02
75.69
705.06
34.15
318.35
52.32
570.93
15.58
140.17
94.36
849.39
195.94 1,777.56
190.44 1,709.31
219.72 2,019.28
94.97
853.78
165.34 1,488.16
559
m I
DEPARTMENT OF REVENUE
HUNTING, FISHING, SELLING FRESH WATER FISH LICENSES (SALES THROUGH LOCAL AGENTS BY COUNTIES) YEAR ENDED JUNE 30, 1948
h ' County
'
Hunting
Fishing
Commissions
Selling
Incl.
Fish Over/Short
Net to State
1 is] llefferson
_.$ 1,547.50 $ 971.25 $
Jsfl (Jenkins
463.50
1,096.50
Johnson ,':;:(
m juones
'run jLamar
595.25 385.50 1,111.75
664.00 75.00
458.00
! f iLanier ....
m iLaurens
352.75 1,426.75
1,361.00 1,321.50
Lee
450.25 , 58.75
':, .< (Liberty
... 1,756.75
1,264.25
lLincoln
IfJ jtong
\M jLowndes
440.25 980.50 3,102.25
107.50 493.75 3,200.50
M| JLumpkin
. .
1,190.50
869.50
;;o3 (Macon
:":> Madison
JJMarion
J McDuffie
.. 1,111.75
.--
314.00
241.75
641.50
92.50 253.00 198.75 488.75
"' IMeriwether
(Miller
991.75 565.75
527.00 213.75
Mitchell
''
J
.:: [ jMonroe
i aiVlontgomery
1,196.25 497.75 375.75 633.25
740.75 124.00 248.75 562.50
1 IfVTurray ^Muscogee
H Newton
.. 1,405.00 .. 6,720.25
1,405.00
323.50 8,339.50
585.25
,pfli Dconee
9 jpglethorpe
.,jfif iPaulding
295.50 330.00 332.25
76.25 87.50 61.25
iPeach
996.25
761.25
41 jPickens
.. 1,136.75
244.50
)Pierce
1,015.75
650.75
Pike
700.75
406.25
Polk Pulaski
I.-: Putnam jjuitman i Rabun
.. 2,557.75 983.00 323.00 162.25
._ 1,433.50
1,157.50 606.50 453.00 69.75
1,407.00
J Randolph
i Richmond
912.00 7,669.50
424.00 5,624.25
5.00 $ 252.33 $ 2,271.42
97.00
162.05
1,494.95
40.00
135.33
1,163.92
46.03
414.47
15.00
142.91
1,441.84
75.00
235.79
1,552.96
80.00
282.10
2,546.15
50.89
458.11
5.00
302.58
2,723.42
10.00
55.77
501.98
82.00
152.70
1,403.55
45.00
633.78
5,713.97
210.72
1,849.28
5.00
128.50
1,080.75
5.00
61.12
510.88
15.00
45.57
409.93
15.00
114.50
1,030.75
5.00
147.57
1,376.18
77.95
701.55
55.00
199.20
1,792.80
62.16
559.59
29.00
67.56
585.94
5.00
120.21
1,080.54
170.46
1,558.04
15.00
1,527.19 13,547.56
10.00
199.98
1,800.27
37.17
334.58
41.73
375.77
39.47
354.03
10.00
176.71
1,590.79
138.14
1,243.11
166.67
1,499.83
108.01
998.99
370.50
3,344.75
90.00
168.17
1,511.33
76.67
699.33
24.10
207.90
278.48
2,562.02
133.59
1,202.41
95.00
1,355.12 12,033.63
^m
560
DEPARTMENT OF REVENUE
HUNTING, FISHING, SELLING FRESH WATER FISH LICENSES (SALES THROUGH LOCAL AGENTS BY COUNTIES) YEAR ENDED JUNE 30, 1948
County
Hunting Fishing
Commissions
Selling
Incl.
Fish Over/Short
Net to State
Rockdale Schley Screven Seminole Spalding Stephens ____ Stewart Sumter Talbot _. Taliaferro Tattnall Taylor Telfair Terrell Thomas Tift Toombs Towns Treutlen Troup Turner Twiggs Union Unson _.._. Walker Walton Ware Warren Washington Wayne Webster Wheeler White Whitfield Wilcox Wilkes Wilkinson Worth
$ 715.50 $ 273.75
2,027.50 694.00
5,088.25 _ 1,093.50
778.25 2,525.00
410.50 167.50 2,058.75 477.65 2,092.25 928.75 3,698.25 3,070.50 1,735.00 703.50 228.75 5,371.75 764.00 197.00 1,431.25 3,278.50 6,362.00 1,501.00 3,915.75 300.25 1,402.00 __ 2,469.00
84.25 510.00 705.50 3,217.00 460.25 675.75 444.50 _.__ 1,424.75
223.75 $ 155.00 718.25 1,162.25 4,289.00 1,338.50 341.75 1,399.25
61.25 140.00 1,514.00 188.00 1,534.25 1,068.75 1,118.75 2,355.50 1,462.75 1,342.25 266.25 2,193.00 607.50 122.50 1,292.50 1,809.50 1,611.25 912.75 3,020.25 340.25 328.25 1,129.50 125.00 302.00 636.50 1,043.75 180.75 384.50 135.00 916.25
5.00 $ 87.00 35.00
35.00
156.00 20.00 71.00 20.00
115.00 25.00 67.00 40.00 35.00
15.00
60.00
68.00 63.00
18.00 5.00 5.00
94.40 $ 42.87 313.63 184.43 940.93 246.10 111.86 400.29 46.31 30.74 370.30 70.31 369.61 217.96 493.18 544.42 298.57 203.80 53.49 758.46 141.47 32.97 278.98 501.75 797.35 241.39 654.43 66.21 173.03 366.64 20.91 87.50 136.00 421.14 63.26 106.53 57.96 234.54
849.85 385.88 2,519.12 1,671.82 8,471.32 2,185.90 1,008.14 3,558.96 425.44 276.76 3,358.45 615.34 3,327.89 1,799.54 4,438.82 4,906.58 2,966.18 1,841.95 481.51 6,806.29 1,265.03 286.53 2,444.77 4,601.25 7,175.90 2,172.36 6,341.57 574.29 1,557.22 3,299.86 188.34 787.50 1,206.00 3,839.61 595.74 958.72 521.54 2,111.46
Totals $297,212.97 $182,842.50 $ 4,697.25 $ 48,406.21 $436,346.51
561
DEPARTMENT OF REVENUE
HUNTING, FISHING, SELLING FRESH WATER FISH LICENSES (SALES THROUGH LOCAL AGENTS BY COUNTIES) YEAR ENDED JUNE 30, 1948
a
Slit
County
Hunting Fishing
Commissions
Selling
Incl.
Fish Over/Short
Net to State
Hunting s a
$297,212.97
I IK
Commissions ..-.
(--)$ 29,652.23
B Ifli 8 ill! Fishing
$182,842.50
I ffl ;: IS
Commissions _...
(--)$ 18,284.25
5 Pj
: I Fresh Water
I 3'
Fishing
$ 4,697.25
Commissions ....
(-)$ 469.73
il ffl
K 1,91
!! US!
e | s: < 1 it
I a i E IS li S | It ; IE
S IIS j US
,,; 1* y a
, i
_^m
562
DEPARTMENT OF REVENUE
ANALYSIS OF MOTOR VEHICLE LICENSE TAX COLLECTIONS
NUMBER OF REGISTRATIONS & AMOUNTS FOR YEAR ENDED JUNE 30, 1948 ALSO CALENDAR YEAR 1947 AND HALF-YEAR 1948
Rate
JUNE 30, 1947
Number
Tax
HALF YEAR
DECEMBER 31, 1947
Number
Tax
PASSENGER CARS
A (1-2500 Lbs.)
:
$
CDX (2501-3000 Lbs.)
E-EX-ES (3000-3500 Lbs.)
F (3501-4000 Lbs.)
N (4001-4500 Lbs.)..... _ .._
P (4501-5000 Lbs.) _
R (5001-5500 Lbs.)
T (5501-6000 Lbs.)
V (6001-6500 Lbs.)
Y (6501-7000 Lbs.)
State-owned
County-owned
City-owned
State Patrol-owned
Totals
1. 50 40,091
2. 50 215,398
3. 50 164,481
4. 50 25,523
5 50 4,411
6. 50
620
7, 50
109
8 50
69
9 50
14
10 .50HP 88
3 .00
119
3 .00
354
3 00
250
.00
89
60,136.50 538,495.00 575,683.50 114,853.50
24,260.50 4,030.00 817.50 586.50 133.00 1,245.50 357.00 1,062.00 750.00 267.00
1,994 10,828 27,442
3,867 1,512
68 11
4 5 20
15 23
2,991.00 27,070.00 96,050.50 17,401.50
8,316.50 442.00 82.50
34.0uj
47.50 289.00
45.00 69.00
451,616 $1,322,677.50 45,789 $ 152,838.50
"
TRUCKS NOT FOR HIRE
AP y2 TON 1 Year Double for solid tires % Year y2 Year Vi Year
AB 1 TON
1 Year % Year % Year % Year _
AD iy2 TON
1 Year
_
Double for solid tires
% Year
1/2 Year
14 Year
2.50 65,940 $ 164,850.00 912 $
1.88 1,838 1.25
63
3,455.44
1,461 4,459 1,542
2,280.00
2,746.68 5,573.78
971.46
5.00 5,232
3.75
468
2.50
1.25
26,160.00
35
1,755.00
264
678
262
175.00 990.00 1,695.00 327.50
10.00 12,039
7.50 2,124
5.00
1
2.40
420,390.00 20.00
15,930.00 5.00
209
1,366 2,967
895
2,090.00
10,245.00 14,835.00
2,237.50
563
DEPARTMENT OF REVENUE
ANALYSIS OF MOTOR VEHICLE LICENSE TAX COLLECTIONS (Cont'd.)
NUMBER OF REGISTRATIONS & AMOUNTS FOR YEAR ENDED JUNE 30, 1948 ALSO CALENDAR YEAR 1947 AND HALF-YEAR 1948
I
ENDED
JUNE 30, 1948
Number
Tax
YEARS
DECEM [BER31,1947
Number
Tax
ENDED
JUNE 30 1948
Number
Tax
36,635 209,125 202,923
31,739
7,083 603 79 54 17 118 84 229 373 98
i 489,160
54,952.50 522,812.50 710,265.50 142,825.50 38,956.50
3,919.50 592.50 459.00 161.50
1,716.00 252.00 687.00
1,119.00 294.00
$1,479,013.00
42,085 226,226 191,923
29,390 5,923 688 120 73 19 108 119 369 273 89
497,405
$ 63,127.50 565,565.00 671,734.00 132,255.00 32,577.00 4,472.00 900.00 620.50 180.50 1,534.50 357.00 1,107.00 819.00 267.00
$1,475,516.00
38,629 219,953 230,365
35,606 8,595 671 90 58 22 138 84 244 396 98
534,949
$ 57,943.50
549,882.50 806,316.00 160,227.00
47,273.00 4,361.50 675.00 493.00 209.00 2,005.00 252.00 732.00 1,188.00 294.00
$1,631,851.50
74,566 2
2,836 (-)l
7,068 437
45,486 2,060
-'
186,415.00 10.00
5,331.68 (--) 63
35,340.00 1,638.75
54,860.00 15,450.00
66,852
3,299 4,459 1,542
5,267 732 678 262
42,248 1
3,490 2,968
895
167,130.00
6,202.12 5,573.75
971.46
26,335.00 2,745.00 1,695.00 327.50
422,480.00 20.00
26,175.00 14,840.00 2,237.50
75,478 2
4,297 4,459 1,541
7,103 701 678 262
45,695 2,060 1,366 2,967 895
188,695.00 10.00
8,078.36 5,573.75
970.83
35,515.00 2,628.75 1,695.00 327.50
456,950.00 15,450.00 10,245.00 14,835.00 2,237.50
564
DEPARTMENT OF REVENUE
ANALYSIS OF MOTOR VEHICLE LICENSE TAX COLLECTIONS (Cont'd.)
NUMBER OF REGISTRATIONS & AMOUNTS FOR YEAR ENDED JUNE 30, 1948 ALSO CALENDAR YEAR 1947 AND HALF-YEAR 1948
HALF YEAR
Rate
JUNE 3C ,1947
Number
Tax
DECEMBE R 31, 1947
Vumber
Tax
TRUCKS NOT FOR HIRE (Cont'd.)
AH 2 TON
1 Year
Double for solid tires
% Year
i
y2 Year % Year
AJ 21/2 TON
% Year
y2 Year
Vi Year
--
AK 3 TON 1 Year % Year % Year 14 Year
AL 31/2 TON 1 Year Double for solid tires % Year 1/2 Year 14 Year
AN 4 TON 1 Year % Year % Year Vi Year
AA 5 TON 1 Year % Year 1/2 Year 14 Year
AX 6 TON
1 Year ___ _ -
__
% Year
y2 Year
20.00
15.00 10.00
5.00
2,750 $ 3
292
55,000.00 120.00
4,380.00
37.50
738
27,675.00
28.13
47
1,322.11
18.75
9.38
50.00
271
13,550.00
37.50
27
1,012.50
25.00
12.50
8 $
287 691 327
160.00.
4,305.00 6,910.00 1,635.00
7
262.50
33
928.29
W
1,312.50
22
206.36
3
150.00
9
337.50]
41
1,025.00
15
187.50!
100.00
32
3,200.00
1
200.00
75.00
1
75.00
5
50.00
8
25.00
1
125.00
42
5,250.00
93.75
6
562.50
1
62.50
8
31.25
4
150.00
40
6,000.00
112.50
3
337.50
75.00
12
37.50
2
250.00 187.50 125.00
4
1,000.00
1
187.50
375.00 400.00
25.00
93.75'i 500.00 125.00
900.00 75.00
565
DEPARTMENT OF REVENUE
ANALYSIS OP MOTOR VEHICLE LICENSE TAX COLLECTIONS (Cont'd.)
DUMBER OP REGISTRATIONS & AMOUNTS FOR YEAR ENDED JUNE 30,1948
ALSO CALENDAR YEAR 1947 AND HALF-YEAR 1948
ENDED JUNE 30, 1948 Tax
YEARS
DECEMBER 31,1947
Number
Tax
ENDED
JUNE 30,1948
Number
Tax
I |
:
!,..'.;::
4,542 1
484
-I 846 87
15 1
I 376 44
1
39 2
$ 90,840.00 40.00
7,260.00
31,725.00 2,447.31
18,800.00 1,650.00
3,900.00 150.00
1
50 4
;
l
37 14
6,250.00 375.00
5,550.00 1,575.00
5
1,250.00
2,758 3
579 691 327
745 80 70 22
274 36 41 15
32 1 6 8 1
42 7 8 4
40 3 12 2
4 1
$ 55,160.00 120.00
8,685.00 6,910.00 1,635.00
27,937.50 2,250.40 1,312.50 206.36
13,700.00 1,350.00 1,025.00 187.50
3,200.00 200.00 450.00 400.00 25.00
5,250.00 656.25 500.00 125.00
6,000.00 337.50 900.00 75.00
1,000.00 187.50
4,550 1
771 691 327
853 120 70 22
379 53 41 15
39 2 5 8 1
50 5 8 4
37 14 12 2
5
$ 91,000.00 40.00
11,565.00 6,910.00 1,635.00
31,987.50 3,375.60 1,312.50 206.36
18,950.00 1,987.50 1,025.00 187.50
3,900.00 150.00 375.00 400.00 25.00
6,250.00 468.75 500.00 125.00
5,550.00 1,575.00
900.00 75.00
1,250.00
566
DEPARTMENT OF REVENUE
ANALYSIS OF MOTOR VEHICLE LICENSE TAX COLLECTIONS (Cont'd.)
NUMBER OF REGISTRATIONS & AMOUNTS FOR YEAR ENDED JUNE 30, 1948 ALSO CALENDAR YEAR 1947 AND HALF-YEAR 1948
HALF YEAR
Rate
JUNE 30, 1947
Number
Tax
DECEMBER 31,1947 Number Tax
TRUCKS NOT FOR HIRE (Cont'd.)
AR 7 TON 1 Year
State-Owned City-Owned County-Owned
Totals
$ 350.00 3.00 3.00 3.00
1 1,028 1,320 1,471
350.00
3,084.00
36
3,960.00
103
4,413.00
75
125,721 $ 764,244.55 16,818 $
108.00 309.00 225.00
64,722.29
TRUCKS FOR HIRE
BA y2 TON 1 Year % Year % Year y4 Year
5.00 -- 3.75
2.50 1-25
349 $ '6
1,745.00 22.50
BB 1 TON
1 Year % Year y2 Year ... Vi Year
15.00
109
11.25
9
--
7-50
3.75
1,635.00 101.25
BC 1% TON 1 Year Double for solid tires % Year
. % Year y4 Year
25.00
18.75 12.50
6.25
3,287 1
197 1 1
82,175.00 50.00
3,693.75 (--)12.50 (_) 6.25
BD 2 TON 1 Year % Year y2 Year % Year
37.50 28.13 12.50
6-25
486 58
(-)l (-)l
18,225.00 1,631.54
BH 2% TON 1 Year % Year y2 Year y4 Year
75.00
45
3,375.00
56.25
6
337.50
37.50
18.75
1 $ 5 9 2
1 3 12 3
46
126 286
78
8 23 94 36
1 2 12 3
5.00 18.75 22.50
2.50
15.00 33.75 90.00 11.25
1,150.00
2,362.50 3,572.50
487.50
300.00 646.99 1,762.50 337.68
75.00 112.50 450.00
56.25
567
DEPARTMENT OF REVENUE
ANALYSIS OF MOTOR VEHICLE LICENSE TAX COLLECTIONS (Cont'd.)
UMBER OF REGISTRATIONS & AMOUNTS FOR YEAR ENDED JUNE 30, 1948 ALSO CALENDAR YEAR 1947 AND HALF-YEAR 1948
--i ENDED
Ullll. JUNE 30, 1948
<" la Fumber
Tax
YEARS ENDED
DECEMBER 31,1947
JUNE 30,1948
Number
Tax
Number
Tax
1 1,160 1,526 1,497
43,169
350.00 3,480.00 4,578.00 4,491.00
$ 883,756.11
1 1,064 1,423 1,546
142,539
$
350.00
3,192.00
4,269.00
4,638.00
$ 828,966.84
1 1,196 1,629 1,572
159,987
$
350.00
3,588.00
4,887.00
4,716.00
$ 948,478.40
254 14
129 1
2,966
1
148
623 53
(-)l If
62 19
1,270.00 52.50
1,935.00 11.25
74,150.00 50.00
2,775.00
23,362.50 1,490.89
(--)18.75
4,650.00 1,068.75
350 11 9 2
110 12 12 3
3,333 1
323 285
77
494 81 94 36
46 8
12
$ 1,750.00 41.25 22.50 2.50
1,650.00 135.00 90.00 11.25
83,325.00 50.00
6,056.25 3,560.00
481.25
18,525.00 2,278.53 1,762.50 337.68
3,450.00 450.00 450.00 56.25
255 19 9 2
130 4
12 3
3,012 1
274 286
78
631 76 93 36
63 21 12
1,275.00 71.25 22.50 2.50
1,950.00 45.00 90.00 11.25
75,300.00 50.00
5,137.50 3,572.50
487.50
23,662.50 2,137.88 1,743.75 337.68
4,725.00 1,181.25
450.00 56.25
568
DEPARTMENT OF REVENUE
ANALYSIS OF MOTOR VEHICLE LICENSE TAX COLLECTIONS (Cont'd.)
NUMBER OF REGISTRATIONS & AMOUNTS FOR YEAR ENDED JUNE 30, 1948 ALSO CALENDAR YEAR 1947 AND HALF-YEAR 1948
HALF YEAR
JUNE 30,1947
DECEMBER 31, 1947
Rate Number
Tax
Number Tax
TRUCKS FOR HIRE (Cont'd.)
BJ 3 TON 1 Year % Year % Year Vi Year
BK 3y2 TON 1 Year % Year hi Year
BL 4 TON 1 Year % Year 1/2 Year % Year
BN 5 TON & BP 6 TON
1 Year ____ 1/2 Year 14 Year
Totals..
i 100.00 75.00 50.00 25.00
200.00 100.00
50.00
300.00 225.00 150.00 - 75.00
46 $ 4,600.00
1
6
450.00
2
15
9
4
800.00
1
1
300.00
1
2
100.00 150.00 750.00 225.00
50.00
225.00 300.00
400.00 200.00 100.00
400.00 4,609 $ 119,522.79
575.00 100.00
785 $ 13,987.17
TRAILERS NOT FOR HIRE
EA 1/2 TON
1 Year
Double for solid tires
% Year
'
hi Year
hi Year
EB % TON
1 Year _____
--
% Year
% Year 14 Year
2.50
740 $ 1,850.00
9
4
20.00
25
188
39
73.32
81
1.25
28
63
5.00
359
3.75
13
2.50
1.25
1,795.00
6
48.75
17
15
5
22.50 47.00 101.25 17.64
30.00 63.75 37.50
6.25
569
DEPARTMENT OF REVENUE
ANALYSIS OF MOTOR VEHICLE LICENSE TAX COLLECTIONS (Cont'd.)
NUMBER OF REGISTRATIONS & AMOUNTS FOR YEAR ENDED JUNE 30, 1948 ALSO CALENDAR YEAR 1947 AND HALF-YEAR 1948
ENDED
JUNE 30, 1948
t la
Number
Tax
YEARS
DECEMBER 31, 1947
Number
Tax
ENDED
JUNE 30, 1948
Number
Tax
$ 7,800.00
14
1,050.00
200.00
300.00
47
$ 4,700.00
8
600.00
15
750.00
9
225.00
4
800.00
1
50.00
1
300.00
1
225.00
2
300.00
79
$ 7,900.00
16
1,200.00
15
750.00
9
225.00
1
200.00
1
50.00
1
300.00
1
225.00
2
300.00
400.00
4,364
$ 120,547.14
1 2 1
5,394
400.00 575.00 100.00
$ 133,509.96
5,149
400.00 575.00 100.00
$ 134,534.31
866
$ 2,165.00
3
15.00
29
54.52
393
1,965.00
15
56.25
749
$ 1,872.50
29
67.00
120
174.57
28
17.64
365
1,825.00
30
112.50
15
37.50
5
6.25
875
$ 2,187.50
28
62.00
110
155.77
28
17.64
399
1,995.00
32
120.00
15
37.50
5
6.25
570
DEPARTMENT OF REVENUE
ANALYSIS OF MOTOR VEHICLE LICENSE TAX COLLECTIONS (Cont'd.)
NUMBER OF REGISTRATIONS & AMOUNTS FOR YEAR ENDED JUNE 30, 1948 ALSO CALENDAR YEAR 1947 AND HALF-YEAR 1948
HALF YEAR
JUNE 30,1947
DECEMBER 31,1947
Rate Number
Tax
Number Tax
TRAILERS NOT FOR HIRE (Cont'd.)
EC 1V2 TON 1 Year
Double for solid tires % Year
Vz Year
..
hi Year
ED 2 TON 1 Year Double for solid tires % Year % Year
% Year
EH 2% TON 1 Year % Year
y2 Year % Year
EJ 3 TON 1 Year % Year Ms Year Vi Year
EK 31/2 TON 1 Year % Year
V2 Year % Year EL 4 TON 1 Year % Year
% Year U, Year
EN 4y2 TON 1 Year % Year
y2 Year 14 Year
...$ 7.50
5.63 3.75 1.88
20.00
15.00 10.00
5.00
30.00 22.50 15.00
7.50
50.00 37.50 25.00 12.50
_
75.00
56.25
37.50
18.75
... 100.00 75.00 50.00 25.00
.... 150.00 .... 112.50
75.00 37.50
2,180 $ 13 65
16,350.00 195.00 365.95
276
5,520.00
1
40.00
9
135.00
379
11,370.00
18
405.00
432
21,600.00
23
862.50
465
34,875.00
61
3,431.25
466
46,600.00
47
3,525.00
193
28,950.00
12
1,350.00
18 $
50 85 17
135.00
281.50 318.75
31.96
11
165.00
29
290.00
6
30.00
2
60.00
19
427.50
65
975.00
11
82.50
3
150.00
9
337.50
67
1,675.00
7
87.50
7
525.00
13
731.25
76
2,850.00
12
225.00
2
200.00
15
1,125.00
38
1,925.00
13
325.00
2
300.00
11
1,237.50
28
2,100.00
11
412.50
571
DEPARTMENT OF REVENUE
ANALYSIS OF MOTOR VEHICLE LICENSE TAX COLLECTIONS (Cont'd.)
NUMBEIt OF REGISTRATIONS & AMOUNTS FOR YEAR ENDED JUNE 30, 1948 ALSO CALENDAR YEAR 1947 AND HALF-YEAR 1948
END E I)
JUNE 30, 1948
Number
Tax
YEARS ENDED
DECEMBER 31, 1947
JUNE 30, 1948
Number
Tax
Number
Tax
2,238 9
79
$ 16,785.00
135.00
444.77
273
5,460.00
1
40.00
22
330.00
406
12,180.00
21
472.50
429
21,450.00
40
1,500.00
573
42,975.00
37
2,081.25
515
51,500.00
26
1,950.00
252
37,900.00
12
1,350.00
2,198 13
115 85 17
276 1
20 29
6
381 37 65 11
435 32 67 7
472 74 76 12
468 62 38 13
195 23 28 11
$ 16,485.00 195.00 647.45 318.75 31.96
5,520.00 40.00
300.00 290.00
30.00
11,430.00 832.50 975.00 82.50
21,750.00 1,200.00 1,675.00 87.50
35,400.00 4,162.50 2,850.00 225.00
46,800.00 4,650.00 1,925.00 325.00
29,250.00 2,587.50 2,100.00 412.50
2,256 9
129 85 17
273 1
33 29
6
408 40 65 11
432 49 67 7
580 50 76 12
517 41 38 13
254 23 28 11
$ 16,920.00 135.00 726.27 318.75 31.96
5,460.00 40.00
495.00 290.00
30.00
12,240.00 900.00 975.00 82.50
21,600.00 1,837.50 1,675.00 87.50
43,500.00 2,812.50 2,850.00 225.00
51,700.00 3,075.00 1,925.00 325.00
38,200.00 2,587.50 2,100.00 412.50
572
DEPARTMENT OF REVENUE
ANALYSIS OF MOTOR VEHICLE LICENSE TAX COLLECTIONS (Cont'd.)
NUMBER OF REGISTRATIONS & AMOUNTS FOR YEAR ENDED JUNE 30, 1948 ALSO CALENDAR YEAR 1947 AND HALF-YEAR 1948
HALF YEAR
JUNE 30,1947
DECEMBER 31,1947
Rate Number
Tax
Number
Tax
TRAILERS NOT FOR HIRE (Cont'd.)
EP 5 TON 1 Year _ % Year y2 Year Vi Year
EY 6 TON 1 Year _____ % Year % Year % Year
ES 7 TON 1 Year % Year y2 Year _____ % Year
EV 8 TON 1 Year 1/2 Year y4 Year
State-Owned __ City-Owned County-Owned _____
Totals
$ 250.00 187.50 125.00 62.50
_..__. 300.00 ______ 225.00
____ 150.00 75.00
_
500.00
375.00
,,____. 250.00
_____ 125.00
______ 1,000.00 _ ______ 500.00
______ 250.00 3.00 3.00 3.00
123
30,750.00
10
1,875.00
29
8,700.00
4
900.00
5
2,500.00
1
1,000.00
36
108.00
15
45.00
24
72.00
6,042 $ 225,311.77
1
250.00
1
187.50
20
2,500.00
4
250.00 ||
4
900.00
2
300.00
7
525.00
2
500.00
1
125.00
1
500.00
1
250.00
2
6.00
16
48.00
5
15.00
880 $ 23,685.85
TRAILERS FOR HIRE
FA 1/2 TON 1 Year % Year
FB % TON
1/2 Year y4 Year FC 1% TON 1 Year % Year __ % Year
5.00 3.75
10.00 5.00 2.50
15.00 11.25
7.50
3 $
15.00
3
30.00
1 $
5.00 )
55
825.00
15
225.00
8
90.00
5
56.25 S
12
90.00 '
573
DEPARTMENT OF REVENUE
ANALYSIS OF MOTOR VEHICLE LICENSE TAX COLLECTIONS (Cont'd.)
NUMBER OF REGISTRATIONS & AMOUNTS FOR YEAR ENDED JUNE 30, 1948 ALSO CALENDAR YEAR 1947 AND HALF-YEAR 1948
ENDED JUNE 30, 1948
Number
YEARS ENDED
DECEMBER 31,1947
JUNE 30, 1948
Number
Tax
Number
Tax
119
$ 29,950.00
7
1,312.50
59
17,700.00
10
2,250.00
7
3,500.00
3
1,125.00
3
3,000.00
42 35 52
6,576
126.00 105.00 156.00
$ 260,033.79
124 11 20 4
29 8 2 7
5
2 1
1 1 1 38 31 29
6,922
$ 31,000.00 2,062.50 2,500.00 250.00
8,700.00 1,800.00
300.00 525.00
2,500.00
500.00 125.00
1,000.00 500.00 250.00 114.00 93.00 87.00
$ 248,997.62
120 8
20 4
59 14 2
7
7 3 2 1
3 1 1 44 51 57
7,456
$ 30,200.00 1 ,500.00 2,500.00 250.00
17,700.00 3,150.00 300.00 525.00
3,500.00 1,125.00
500.00 125.00
3,000.00 500.00 250.00 132.00 153.00 171.00
$ 283,719.64
5.00
4
40.00
3
1
83
1,245.00
70
4
45.00
13
12
15.00
30.00 5.00
1,050.00 146.25 90.00
5.00
4
40.00
1
5.00
98
1,470.00
9
101.25
12
90.00
574
DEPARTMENT OF REVENUE
ANALYSIS OF MOTOR VEHICLE LICENSE TAX COLLECTIONS (Cont'd.)
NUMBER OF REGISTRATIONS & AMOUNTS FOR YEAR ENDED JUNE 30, 1948 ALSO CALENDAR YEAR 1947 AND HALF-YEAR 1948
HALF YEAR
JUNE 30, 1947
DECEMBER 31, 1947
Rate Number
Tax
Number
Tax
TRAILERS FOR HIRE (Cont'd.)
FD 2 TON
1 Year % Year y2 Year _ Vi Year
FH 2y2 TON 1 Year __. % Year % Year Vi Year
FJ 3 TON 1 Year % Year y2 Year Vi Year
FK 3% TON 1 Year % Year % Year __ Vi Year
FL 4 TON 1 Year .... %, Year % Year Vi Year
FN 4% TON 1 Year _ % Year % Year Vi Year
FP 5 TON 1 Year % Year y2 Year Vi Year
$ 50.00
62
3,100.00
37.50
3
112.50
25.00
6
12.50
1
75.00
111
56.25
18
37.50
18.75
8,325.00
4
1,012.50
3
15
2
25.00
152
19,000.00
3
93.75
22
(--)62.50
15
62.50 (-)l
62.50
15
31.05
1
31.25
6
150.00
328
49,200.00
112.50
22
2,475.00
14
75.00
25
37.50
13
200.00
276
55,200.00
1
150.00
15
2,250.00
6
100.00
25
50.00
35
300.00
107
32,100.00
225.00
16
3,600.00
3
150.00
11
75.00
5
500.00
19
9,500.00
375.00
3
1,125.00
250.00
125.00
150.00 12.50
300.00 168.75 562.50
37.50
375.00 937.50 937.50 187.50
1,575.00 1,875.00
487.50
200.00 900.00 2,500.00 1,750.00
675.00 1,650.00
375.00
1,125.00 1,250.00
500.00
575
DEPARTMENT OF REVENUE
ANALYSIS OF MOTOR VEHICLE LICENSE TAX COLLECTIONS (Cont'd.)
NUMBER OF REGISTRATIONS & AMOUNTS FOR YEAR ENDED JUNE 30, 1948 ALSO CALENDAR YEAR 1947 AND HALF-YEAR 1948
ENDED
JUNE 30, 1948
Number
Tax
YEARS ENDED
DECEMBER 31,1947
JUNE 30,1948
Number
Tax
Number
Tax
46
$ 2,300.00
4
150.00
99
7,425.00
8
450.00
149
18,625.00
13
1,218.75
342
51,300.00
17
1,912.50
314
62,800.00
46
6,900.00
167
50,100.00
11
2,475.00
37
18,500.00
5
1,875.00
62
$ 3,100.00
3
112.50
6
150.00
1
12.50
115
8,625.00
21
1,181.25
15
562.50
2
37.50
155
19,375.00
32
3,000.00
14
875.00
7
218.75
328
49,200.00
36
4,050.00
25
1,875.00
13
487.50
277
55,400.00
21
3,150.00
25
2,500.00
35
1,750.00
107
32,100.00
19
4,275.00
11
1,650.00
5
375.00
19
9,500.00
6
2,250.00
5
1,250.00
4
500.00
46
$ 2,300.00
4
150.00
6
150.00
1
12.50
103
7,725.00
11
618.75
15
562.50
2
37.50
152
19,000.00
23
2,156.25
15
937.50
6
187.50
342
51,300.00
31
3,487.50
25
1,875.00
13
487.50
315
63,000.00
52
7,800.00
25
2,500.00
35
1,750.00
167
50,100.00
14
3,150.00
11
1,650.00
5
375.00
37
18,500.00
8
3,000.00
5
1,250.00
4
500.00
576
DEPARTMENT OF REVENUE
ANALYSIS OF MOTOR VEHICLE LICENSE TAX COLLECTIONS (Cont'd.)
NUMBER OF REGISTRATIONS & AMOUNTS FOR YEAR ENDED JUNE 30, 1948 ALSO CALENDAR YEAR 1947 AND HALF-YEAR 1948
HALF YEAR
JUNE 30,1947 DECEMBER 31, 1947
Rate Number
Tax
Number Tax
TRAILERS FOR HIRE (Cont'd.)
FY 6 TON 1 Year ... % Year % Year % Year
FS 7 TON % Year
..$ 600.00
13
7,800.00
.. 450.00
4
1,800.00
300.00
4
1,200.00
.. 150.00
2
300.00
.. 250.00
1
250.00
Totals..
1,240 $ 199,591.25 255 $ 20,657.50
HOUSE TRAILERS
AT % TON
1 Year
% Year
% Year
Vi Year
...
BT OVER y2 TON 1 Year
% Year
y2 Year . 1 % Year
Totals.
AUTO TRAILERS
CT (% TON) 1 Year % Year y2 Year % Year
DT (OVER % TON) 1 Year ..' % Year y2 Year % Year
Totals..
1.00
113 $
113.00
.75
6
4.50
.50
.25
5.00 1,736
3.75
271
2.50
1.25
8,680.00 1,016.25
2,126 $ 9,813.75
10 % 2
12 4
10.00 1.50 6.00 1.00
25 126 382 149
710 %
125.00 472.50 955.00 186.25
1,757.25
1.00 11,219
.75
858
.50
.25
11,219.00 643.50
561 520 1,119 215
561.00 390.00 559.50
53.75
5.00
80
3.75
10
2.50
1.25
400.00
37.50
8
17
4
12,167 % 12,300.00 2,444 $
30.00 42.50
5.00
1,641.75
577
DEPARTMENT OF REVENUE
ANALYSIS OF MOTOR VEHICLE LICENSE TAX COLLECTIONS (Cont'd.)
NUMBER OF REGISTRATIONS & AMOUNTS FOR YEAR ENDED JUNE 30, 1948 ALSO CALENDAR YEAR 1947 AND HALF-YEAR 1948
ENDED
JUNE 30, 1948
Number
Tax
YEARS
DECEMBER 31,1947
Number
Tax
ENDED
JUNE 30,1948
Number
Tax
16
9,600.00
4
1,800.00
1,370 $ 238,766.25
13 4 4 2
1,495
$ 7,800.00 1,800.00 1,200.00 300.00
250.00
$ 220,248.75
16 4 4 2
1,625
9,600.00 1,800.00 1,200.00
300.00
250.00
$ 259,423.75
77
$
3
77.00 2.25
1,638 252
8,190.00 945.00
1,970
? 9,214.25
123 8 12 4
1,761 397 382 149
2,836
$
123.00
6.00
6.00
1.00
8,805.00 1,488.75
955.00 186.25
$ 11,571.00
87 5 12 4
1,663 378 382 149
2,680
$
87.00
3.75
6.00
1.00
8,315.00 1,417.50
955.00 186.25
$ 10,971.50
12,330 911
$ 12,330.00 683.25
73
365.00
11
41.25
13,325
$ 13,419.50
11,780 1,378 1,119 213
80 18 17
4
14,611
$ 11,780.00 1,033.50 559.50 53.75
400.00 67.50 42.50 5.00
$ 13,941.75
12,891 1,431 1,119 215
73 19 17 4
15,769
$ 12,891.00 1,073.25 559.50 53.75
365.00 71.25 42.50 5.00
$ 15,061.25
*m^
578
DEPARTMENT OF REVENUE
ANALYSIS OF MOTOR VEHICLE LICENSE TAX COLLECTIONS (Cont'd.)
NUMBER OF REGISTRATIONS & AMOUNTS FOR YEAR ENDED JUNE 30, 1948 ALSO CALENDAR YEAR 1947 AND HALF-YEAR 1948
BUSES UNLIMITED
A (5 TONS) B (7V2 TONS) C (10 TONS) D (12% TONS)
BUSES--LIMIT 50 MILE
A B C D _____
Totals
HALF Y EAR
Rate
JUNE 30, 1947
Number
Tax
DECEM BE]R 31, 1947
Number
Tax
CWT.
$ 1.25 2.00 2.50 3.00
103 $ 10,551.07
251
65,374.00
288
130,094.39
80
48,462.00
17 $
24
37
5
976.61 3,994.50 8,445.63 1,590.00
.62 y2 391
1.00
427
1.25
132
22,299.01 51,201.76 29,642.25
5 ( --) 869.80
45
2,952.30
38
3,993.69
1,672 $ 357,624.48
171 $ 21,082.93
SCHOOL BUSES
Privately-Owned State-Owned City-Owned County-Owned ___
Totals
2.50 1,506 ?
3.00
20
3.00
7
3.00 . 1,169
2,702 $
3,765.00 60.00 21.00
3,507.00
7,353.00
238 $
1 6 189
434 $
595.00 3.00
18.00 567.00
1,183.00
BUSES, U. S. WAR DEPT. FRANCHISE
Buses
2.50
83 $
207.50
17.50
MOTORCYCLES
Privately-Owned State-Owned City-Owned County-Owned ...
Totals.....
DEALERS
First Tags _ Extra Tags
Totals ...
1.50 4,808 $ 7,212.00 2,412 $ 3,618.00
3.00
3
9.00
3.00
174
522.00
3
9.00
3.00
31
93.00
5,016
7,836.00 2,415 $ 3,627.00
25.00 1.00
1,301 6,648
32,525.00 6,648.00
7,949 $ 39,173.00
87 630
717 $
2,175.00 630.00
2,805.00
579
DEPARTMENT OF REVENUE
ANALYSIS OF MOTOR VEHICLE LICENSE TAX COLLECTIONS (Cont'd.)
NUMBER OF REGISTRATIONS & AMOUNTS FOR YEAR ENDED JUNE 30, 1948 ALSO CALENDAR YEAR 1947 AND HALF-YEAR 1948
ENDED
JUNE 30, 1948
Number
Tax
YEARS ENDED
DECEMBER 31, 1947
JUNE 30, 1948
Number
Tax
Number
Tax
78
$ 7,599.39
209
53,783.50
377
169,576.88
110
68,444.25
120
$ 11,527.68
275
69,368.50
325
138,540.02
85
50,052.00
95
$ 8,576.00
233
57,778.00
414
178,022.51
115
70,034.25
288 451 149
8
1,670
16,052.69 55,449.75 32,074.72
2,544.00
$ 405,525.18
396 472 170
1,843
21,429.21 54,154.06 33,635.94
$ 378,707.41
293 496 187
8
1,841
15,182.89 58,402.05 36,068.41
2,544.00
$ 426,608.11
1,596 25 13
1,262
2,896
$ 3,990.00
75.00 39.00 3,786.00
$ 7,890.00
1,744 21 13
1,358
3,136
$ 4,360.00
63.00 39.00 4,074.00
8,536.00
1,834 26 19
1,451
3,330
$ 4,585.00
78.00 57.00 4,353.00
$ 9,073.00
77
192.50
90
225.00
84
210.00
6,844 5
194 32
7.075
$ 10,266.00
15.00 582.00
96.00
$ 10,959.00
1.381 7,160
8,541
$ 34,525.00
7,160.00
$ 41,685.00
7,220 3
177 31
7,431
$ 10,830.00
9.00 53100
93.00
$ 11,463.00
1,388 7,278
8,666
$ 34,700.00
7,278.00
$ 41,978.00
9,256 5
197 32
9,490
$ 13,884.00
15.00 591.00
96.00
$ 14,586.00
1,468 7,790
9,258
$ 36,700.00
7,790.00
$ 44,490.00
580
DEPARTMENT OF REVENUE
ANALYSIS OF MOTOR VEHICLE LICENSE TAX COLLECTIONS (Cont'd.)
NUMBER OF REGISTRATIONS & AMOUNTS FOR YEAR ENDED JUNE 30, 1948 ALSO CALENDAR YEAR 1947 AND HALF-YEAR 1948
HALF YEAR
JUNE 30,1947 DECEMBER 31, 1947
Rate Number
Tax
Number Tax
HEARSES AND AMBULANCES
HB (2501-3000 Lbs.) 1 Year
HC (3001-3500 Lbs.) 1 Year
% Year
HD (3501-4000 Lbs.) 1 Year
HJ (4001-4500 Lbs.) 1 Year % Year % Year
HK (4501-5000 Lbs.) 1 Year % Year y2 Year
HL (5001-5500 Lbs.) 1 Year % Year % Year _____ Vt Year
HN (5501-6000 Lbs.) 1 Year % Year V2 Year Vi Year
HP (6001-6500 Lbs.) 1 Year Vi Year
HY (6501-7000 Lbs.) 1 Year y2 Year
_$ 2.50
3.50 2.63
4.50
49
5.50
97
4.13
2
2.75
6.50
226
4.88
6
3.25
7.50
253
5.63
3
3.75
1.88
8.50
107
6.38
3
4.25
2.13
9.50
7
2.38
10.50
1
7.88
2.50
28.00 2.63
220.50
533.50 8.26 1
1,469.00
3
29.28
2
6
1,897.50
2
16.89
6
6
2
909.50
19.14
3
17
5
66.50 2
10.50
4.50
2.75
19.50 9.76 19.50 H
15.00 33.78 22.50
3.76
19.14 72.25 10.65
4.76
Totals_.
764 $ 5,213.70
56 $ 237.85
581
DEPARTMENT OF REVENUE
ANALYSIS OF MOTOR VEHICLE LICENSE TAX COLLECTIONS (Cont'd.)
NUMBER OF REGISTRATIONS & AMOUNTS FOR YEAR ENDED JUNE 30, 1948 ALSO CALENDAR YEAR 1947 AND HALF-YEAR 1948
ENDED
JUNE 30,1948
Number
Tax
YEARS ENDED
DECEMBER 31, 1947
JUNE 30,1948
Number
Tax
Number
Tax
2.50 28.00
42
189.00
83
456.50
7
28.91
224
1,456.00
3
14.64
284
2,130.00
7
39.41
154
1,309.00
17
108.46
15
142.50
2
14.26
2
21.00
1
7.88
850
$ 5,948.06
2.50
28.00 2.63
50
225.00
97
533.50
2
8.26
1
2.75
229
1,488.50
8
39.04
6
19.50
255
1,912.50
9
50.67
6
22.50
2
3.76
107
909.50
6
38.28
17
72.25
5
10.65
7
66.50
2
4.76
1
10.50
820
$ 5,451.55
2.50 28.00
43
193.50
83
456.50
7
28.91
1
2.75
227
1,475.50
5
24.40
6
19.50
286
2,145.00
13
73.19
6
22.50
2
3.76
154
1,309.00
20
127.60
17
72.25
5
10.65
15
142.50
4
19.02
2
21.00
1
7.88
906
$ 6,185.91
ttn
582
DEPARTMENT OF REVENUE
ANALYSIS OF MOTOR VEHICLE LICENSE TAX COLLECTIONS (Cont'd.)
NUMBER OF REGISTRATIONS & AMOUNTS FOR YEAR ENDED JUNE 30, 1948 ALSO CALENDAR YEAR 1947 AND HALF-YEAR 1948
HALF YEAR
JUNE 30 ,1947
DECE1VIB!ZR 31,1947
Rate Number
Tax
Number
Tax
TAG REPLACEMENTS
$ 1.00
CERTIFICATIONS
.50
TRANSFERS
.50
REFUNDS BY REVENUE DEPT.
OVER COLLECTED Refunded
PENALTIES COLLECTED
(See Disbursement to Sheriffs)
$ 1,006.00 189.50
7,100.00
9,208.02 <-- )9,208.02
$ 5,224.53
$ 2,414.00 422.00
9,706.00 75.00
5,209.38 (- -)5,209.38
5 3,529.75
MISCELLANEOUS Income from lists, info., etc Adjustments, Auditor
$ 5,304.39
( --)3.00
$ 5,278.06
GRAND TOTALS No. of Vehicles Registered
$
621,707
5,301.39
$
71,481
5,278.06
Revenue Receipts
$3,C 89,690.71
$ 329,518.40
583
DEPARTMENT OF REVENUE
ANALYSIS OF MOTOR VEHICLE LICENSE TAX COLLECTIONS (Cont'd.)
NUMBER OF REGISTRATIONS & AMOUNTS FOR YEAR ENDED JUNE 30, 1948 ALSO CALENDAR YEAR 1947 AND HALF-YEAR 1948
ENDED
JUNE 30, 1948
Number
Tax
$ 1,176.00
231.50
7,318.50
(--) 1,100.00
11,653.27 (--)11,653.27
$ 8,346.04
YEARS ENDED
DECEMBER 31, 1947
JUNE 30,1948
Number
Tax
Number
Tax
$ 3,420.00
$ 3,590.00
611.50
653.50
16,806.00
17,024.50
(--) 75.00
(--) 1,175.00
14,417.40 (--) 14,417.40
16,862.65 (--) 16,862.65
;,754.28
11,875.79
681,043
$ 7,334.44 (--) 1.25 (--) 43.85
$ 7,289.34
$3,500,211.16
693,188
$ 10,582.45
(--)
3.00
$ 10,579.45
$3,419,209.11
752,524
12,612.50 (--) 1.25 (--) 43.85
12,567.40
$3,829,729.56
am*"
584
DEPARTMENT OF REVENUE
ANALYSIS OF MOTOR FUEL AND KEROSENE TAX COLLECTIONS YEAR ENDED JUNE 30, 1948
MOTOR FUEL SALES TAX -- 6c PER GALLON
Standard Oil Company Gulf Oil Corporation The Texas Company Sinclair Refining Company Wofford Oil Company American Oil Company Shell Oil Company Citizens Oil Company Hood Oil Company Spur Distributing Company Atlantic Refining Company U. S. Government Counties and Cities Other Dealers, Users
7,486,731.32 5,653,576.04 3,549,378.65 3,306,733.90 2,926,474.05 2,697,113.28 1,133,293.44
590,406.47 568,936.50 434,259.66 421,183.64 10,854.09 45,699.62 7,506,626.22
Gross Commissions, 10% Retained
36,331,266.88 -(-- ) 361,572.42
Net to Treasury Refunds by Treasury
5c per gal. to farmers (Acts 1946).
Net Revenue, Motor Fuel
$ 35,969,694.46 (--) 723,587.86 $ 35,246,106.60
KEROSENE SALES TAX--lc PER GALLON
Dealers, Others: Gross Commissions, 1%, Retained
.$ 705,898.52 .(--) 6,988.72
Net to Treasury
$
698,909.80
585
DEPARTMENT OF REVENUE
ANALYSIS OF OCCUPATIONS, PROFESSIONS AND DOMESTIC CORPORATION TAXES COLLECTED THROUGH COUNTY TAX OFFICES AND REVENUE DEPARTMENT DEPUTIES BY COUNTIES YEAR ENDED JUNE 30, 1948
County
Appling _ Atkinson Bacon _ Baker __ Baldwin Banks .-- Barrow 1 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
Occupations
$ 1,961.10 1,131.90 1,376.05 74.50 3,652.35 114.60 1,288.55 2,952.45 3,833.80 2,652.35 51,570.20 1,121.30 578.65 2,219.10 203.80 3,013.60 2,105.80 863.50 1,127.60 1,370.40 766.60 5,065.05 1,778.50 405.10 80,306.00 79.00 2,696.50 2,201.65 14,496.25 593.75 854.95 1,073.00 7,303.85 3,881.96 8,285.98 228.00 1,868.90 4,309.20 457.03 3,527.20
Professions
Domestic Corpora-
tion
212.50 60.00 90.00
450.00 30.00
184.50 480.00 480.00 258.00 3,213.00 135.00
61.50 210.00
P 434.00 33.00 20.00
200.00 545.00 22.00 1,913.00 2,233.00 1,747.50
30.00 19,950.70
281.00
512.00
423.00 256.50
91.50 135.00
75.00 45.00 618.00 120.00 15.00 6,861.00
370.00 1,383.00
517.50 160.00 950.00
50.00 2,366.25
817.50 39,569.25
105.00 300.00 1,110.00
60.00 52.50 90.00 952.50 292.50 653.25 45.00 285.00 449.00 45.00 379.50
10,125.00 2,450.00 5,689.25
135.00 1,340.00 3,930.50
801.50 3,002.50
330.00 292.00 3,136.00
1,253.50
Fees Retained
198.86 92.90
125.83 16.90
375.50 13.80
205.97 395.83 471.36 192.99 6,088.68 100.30
60.55 257.79
351.05 266.00 101.85 123.70 168.15
81.95 544.78 177.75
72.05 10,322.27
7.90 455.85 322.58 1,832.42
62.35 73.35 169.31 928.74 299.79 993.89 43.80 215.25 550.14 49.35 389.08
586
DEPARTMENT OF REVENUE
ANALYSIS OF OCCUPATIONS, PROFESSIONS AND DOMESTIC CORPORATION TAXES COLLECTED THROUGH COUNTY TAX OFFICES AND REVENUE DEPARTMENT DEPUTIES BY COUNTIES YEAR ENDED JUNE 30, 1948
County
Dade ._. Dawson . Decatur DeKalb Dodge __ Dooly Dougherty Douglas Early Echols Effingham Elbert Emanuel Evans Fannin Fayette Floyd Forsyth Franklin Fulton Gilmer Glascock Glynn Gordon Grady Greene Gwinett Habersham Hall Hancock Haralson Harris Hart _ Heard .. Henry _. Houston Irwin ..... Jackson Jasper Jeff Davis
Occupations
$ 792.70 403.75
4,097.70 14,466.35 2,533.15 1,201.05 21,020.18 1,345.30 2,079.15
96.20 628.70 2,779.20 2,573.40 222.75 2,263.75 392.00 13,058.50 470.45 1,453.20 153,690.32 1,186.00 259.00 11,819.50 1,331.75 2,523.40 2,480.75 2,717.10 2,944.50 9,406.15 993.50 . 2,169.75
917.90 956.80 405.50 1,110.70 4,345.65 1,150.60 2,251.30 1,147.20 646.55
Professions
Domestic Corpora-
tion
106.50 $
30.00 $
30.00
265.50
942.00
3,834.50
4,324.00
243.00
895.25
211.50
1,216.50
7,696.00
180.00
126.00
241.50
156.00
100.00
120.00
185.00
315.00
2,758.00
289.50
146.50
33.00
114.00
240.00
90.00
40.00
930.00
7,113.50
166.50
285.00
878.75
18,032.05 132,190.00
135.00
224.00
15.00
784.50
2,002.50
243.00
2,077.50
405.00
1,097.25
300.00
1,318.00
360.00
842.50
301.50
674.00
849.00
5,219.00
196.50
304.00
322.50
501.00
67.50
315.00
136.50
363.00
15.00
150.00
1,015.00
196.50
683.00
184.50
195.00
391.50
855.00
90.00
820.00
16.50
Fees Retained
91.42 43.30 261.55 1,742.15 211.91 99.45 1,549.89 149.54 197.90 6.70 82.80 344.80 176.68
248.22 50.20
1,721.05 48.90
188.25 20,111.42
137.80 27.40
895.07 172.04 296.82 307.95 333.50 354.45 1,196.86 124.63 254.75 114.29 125.83 42.05 157.75 410.43 89.25 307.03 154.60
5.75
587
DEPARTMENT OF REVENUE
ANALYSIS OF OCCUPATIONS, PROFESSIONS AND DOMESTIC CORPORATION TAXES COLLECTED THROUGH COUNTY TAX OFFICES AND REVENUE DEPARTMENT DEPUTIES BY COUNTIES YEAR ENDED JUNE 30, 1948
County
Occupations
Professions
Domestic Corpora-
tion
Fees Retained
Jefferson _
$ 2,176.30 $ 255.00 $ 1,300.00 $(
284.70
Jenkins
1,354.80
150.00
286.00 ( --) 149.71
Johnson
1,045.40
121.50
85.00 ( --) 109.50
Jones
535.15
67.50
500.00 ( --)
84.27
Lamar
1,296.65
196.50
496.00 ( --) 158.27
Lanier
837.95
46.50
11.00 ( --)
65.40
Laurens
7,185.90
565.50
1,119.00 ( --) 670.60
Lee
412.35
45.00
85.00 ( --)
43.55
Liberty
1,759.75
90.00
120.00 ( --)
91.15
Lincoln
746.50
90.00
--) 83.65
Long
786.60
135.00
21.00 ( --)
69.45
Lowndes
12,570.28
1,138.50
4,682.50 ( --) 1,317.79
Lumpkin
1,040.40
60.00
30.00 ( --) 105.99
Macon
1,188.30
135.00
261.00 ( --) 135.70
Madison
662.60
90.00
70.00 ( --)
59.40
:'.
Marion
McDuffie
-
676.83
120.00
200.00 --)
88.58
1,511.00
225.00
1,437.00 ( --) 244.35
Mclntosh
227.70
16.50
360.00 --)
18.00
Meriwether
2,174.25
300.00
457.00 --) 252.68
Miller
864.85
151.50
30.00 --)
95.60
Mitchell
,.
2,499.35
258.00
1,615.00 -- 263.42
Monroe
1,091.70
180.00
1,030.00 [-- 159.75
Montgomery
402.05
75.00
51.00 (--
47.45
Morgan
1,477.70
183.00
331.00 (-- 147.20
Murray
595.20
60.00
122.00 (-- |
56.00
Muscogee
49,879.70
2,694.00 27,973.75 (-- 6,243.96
Newton
2,921.65
390.00
1,024.50 (-- ) 334.92
Oconee
116-00
30.00
(-- ) 14.60
Oglethorpe
430.35
120.00
80.00 (-- )
59.03
Paulding
1,343.00
181.50
60.00 (-- ) 154.46
Peach
2,053.75
213.00
707.50 (-- ) 252.31
Pickens
816.75
105.00
895.00 (-- ) 121.45
Pierce
400.90
45.00
210.00 (-- )
43.10
Pike
307.50
90.00
245.00 (-- )
49.25
Polk
7,257.06
420.00
2,255.00 (-- ) 880.45
Pulaski
1,710.00
195.00
500.00 (-- ) 177.82
Putnam
1,266.20
120.00
380.00 (-- ) 129.90
Quitman
362.75
15.00
(-- ) 37.78
Rabun
638.30
120.00
583.50 (-- )
76.75
Randolph
1,616.45
256.50
820.50 (-- ) 203.90
588
DEPARTMENT OF REVENUE
ANALYSIS OF OCCUPATIONS, PROFESSIONS AND DOMESTIC CORPORATION TAXES COLLECTED THROUGH COUNTY TAX OFFICES AND REVENUE DEPARTMENT DEPUTIES BY COUNTIES YEAR ENDED JUNE 30, 1948
County
Richmond
Rockdale
Schley
.
Screven
Seminole
Spalding
Stephens
Stewart
Sumter
Talbot
Taliaferro
Tattnall
Taylor
Telfair
Terrell
Thomas
Tift
Toombs
Towns
Treutlen
Troup
Turner
Twiggs
Union
Upson
Walker
Walton
Ware
Warren
Washington
Wayne
:
Webster
Wheeler
White
Whitfield
Wilcox
Wilkes
Wilkinson
Worth
Occupations
$ 36,294.20 897.10 512.75 11.00
1,042.93 8,077.80 5,613.35 1,124.95 4,586.25
950.65 229.40 1,612.60 1,162.01 2,113.45 1,946.10 9,199.30 4,618.00 2,410.65 179.80 674.30 12,082.85 1,730.30 642.80 619.10 8,162.70 4,262.25 2,899.15 . 13,485.85 576.30 2,398.20 2,809.15 88.00 355.40 463.50 6,500.25 993.15 1,869.30 716.60 1,604.55
Professions
3,693.00 120.00 60.00
Domestic Corpora-
tion
! 16,534.50 220.00 10.00
169.50 570.00 390.00
91.50 558.00
75.00 60.00 33.00 91.50 355.50 316.50 828.00 360.00 198.00
171.00 5,536.00 1,820.25
351.00 1,617.00
320.00
11.00 105.00 289.00 510.00 4,165.25 1,938.00 242.00
75.00 1,113.00
120.00 48.00 61.50
540.00 420.00 241.50 994.50 165.00 376.50 330.00
115.00 5,061.00
285.00
10.00 1,686.00 2,921.00 1,635.00 1,240.50
260.00 831.50 775.00
46.50 60.00 427.50 138.00 255.00 198.00 195.00
10.00 5,569.75
80.00 581.00 70.00 400.00
Fees Retained
4,335.78 96.37 54.48
92.75 1,085.90
530.30 118.35 521.30 118.23 23.55
78.45 169.77 237.35 1,062.54 571.87
9.40 74.85 1,529.86 187.62 52.80 57.45 893.72 586.83 370.68 1,415.40 86.25 214.12 240.75 8.80 33.15 42.95 945.50 83.40 240.93 86.05 171.85
589
DEPARTMENT OF REVENUE
ANALYSIS OF OCCUPATIONS, PROFESSIONS AND DOMESTIC CORPORATION TAXES COLLECTED THROUGH COUNTY TAX OFFICES AND REVENUE DEPARTMENT DEPUTIES BY COUNTIES YEAR ENDED JUNE 30, 1948
County
Occupations
Professions
Domestic Corpora-
tion
Fees Retained
TOTALS Occupations Current Delinquent and Penalties Professions Current Delinquent and Penalties Domestic Corporations Current Delinquent and Penalties Names on Digest
$648,273.15 113,204.23
$761,477.38
$ 69,981.50 4,697.80
$ 74,679.30
$358,352.50 30,402.20
$388,754.70
$(-) 64,827.24 (--) 1,340.47
(-) 6,998.15 (--) 118.75 (--) 16,337.23 (--) 424.34 (--) 1,536.85 $(--) 91,583.03
590
DEPARTMENT OF REVENUE
ANALYSIS OF GENERAL TAX LEVY 1947
COUNTY COLLECTORS -- DIGEST ACCOUNTS GENERAL PROPERTY $1,022,234,179.00 at 5 Mills 19 officials at $25.00 each
$5,111,170.53 475.00
$5,111,645.53
TOTAL INTANGIBLE PROPERTY, STATE'S PORTION OF TAX LEVY(')
Valuation
Rate
Amount Per Cent of Total Levy
420,652,600.00 at .10 per M 1,517,320.00 at .50 per M
623,941,660.00 at 1.00 per M 86,012,573.00 at 1.50 per M
189,985,696.00 at 3.00 per M Penalties
,322,109,849.00
$ 42,065.26 .1129008 $ 758.66
623,941.66 129,018.86 569,957.09
28,934.95
4,749.20 85.66
70,443.52 14,566.34 64,348.63
3,266.78
$1,394,676.48
$ 157,460.13
591
DEPARTMENT OF REVENUE
EXPLANATORY NOTES COUNTY TAX COLLECTORS' ACCOUNTS
Year Ended June 30, 1948
This schedule covers State Taxes on General and Intangible Property, and on Polls. There were 437 open accounts at the beginning of the period and setting up 1947 levy added 159, making a total of 596 accounts, 266 accounts were closed in the period, leaving 330 open at June 30, 1948.
The method of reporting the accounts in this schedule is as follows:
CHARGES
1947 Levy; Uncollected Balances of levies of back years at July 1, 1947:
The 1947 levy on General property at 5 mills was $5,111,645.53 and on Intangible Property at rates fixed by law, the State's part being the ratio of the State General Property levy rate to the local levy rate, $157,457.33, making a total charge for 1947 levy of $5,269,102.86. To this amount is added the uncollected balances on prior year's levies at the beginning of this period, amounting to $644,662.58, giving a total charge in this column of $5,913,765.44.
Supplemental Digests
Items in this Column arise from collections from defaults (Not on regular digests) and from interest collections on tax fi fa's.
On open accounts, the charges are entered from installment reports from tax collectors; on closed accounts from final report of tax collector when account of a year's levy is settled, using the figures in the final report less the amounts entered in prior years from installment reports. In theory the aggregate of the installment reports should be the amounts shown in the final settlement report. In practice this is rarely the case and this explains the minus amounts shown in this column. The total of this column for the year was $130,106.22.
Reliefs for Errors and Fi Fa's
This column shows deductions from digest charges for allowances for errors in digest and for uncollected fi fa's allowed by the county authority as insolvent. The total of these items was $371,806.27
^
592
DEPARTMENT OF REVENUE
EXPLANATORY NOTES COUNTY TAX COLLECTORS' ACCOUNTS
which amount was reduced by 862,161.69 collections of fi fa's previously allowed as insolvent, leaving a net amount of $309,644.58 to be deducted from charges.
Total Charges
The net total charges were $5,734,228.08 in this year.
CREDITS
Property Tax--General to State Treasury
The items in this column are arrived at by different methods for open and closed accounts. For open accounts the entries are made as to class of tax from the installment report made at the time of payment into the State Treasury; for closed accounts the amount of each class of tax is the original charge, plus supplemental digest charges, less reliefs for errors and fi fa's allowed as insolvent, less all reported in prior years while the account was in open status. As the installment reports accumulated for a year's levy never agree with the final settlement reports of tax collectors, this method of adjusting the erroneous classifications of prior years to an ultimate corrected amount of tax collected of each class seems necessary. It will be noted in this column in this schedule that all the year's levies 1937-1944 show minus figures resulting from this adjustment process, shifting from previously reported general property tax to other tax classes. The net total of general property tax imbursed into the State Treasury was $4,580,740.47 afer deducting $6,923.52 refunded to tax collectors.
To this $4,580,740.47 net general property tax add fees retained of $138,587.79 for assessing and $197,158.81 for collecting to arrive at the total of tax collected: $4,916,487.07.
Intangible Property Tax--To State Treasury
Collections on 1947 levy were $141,991.71 and on prior years' levies '$114,692.55, a total of $256,684.26 in the year.
Poll Tax--To State Treasury
The Poll Tax was repealed by Act approved February 5, 1945, so the $62,088.95 shown in this column represents collections on levies prior to 1945 and is largely from shifts from previously reported as general property tax.
593
DEPARTMENT OF REVENUE
EXPLANATORY NOTES COUNTY TAX COLLECTORS' ACCOUNTS
Interest The total of this column is $14,155.00. It is probably 98% on
general property tax fi fa's.
Assessing Fees Retained The $138,587.79 total of this column represents the commission
paid to local receivers of tax returns for receiving tax returns and making up digest.
Collecting Fees Retained The Tax Collectors receive commissions on 90% of digest at scale
of 6% down to 1V2% ; and on balance of collections over 90% of digest at 107c. In this schedule commissions for collecting are set upon all open 1947 levy but were not computed on collections for other years' levies on open accounts. On accounts closed in the period, fees have been adjusted to the amount allowed in final settlement and this procedure will be followed in future reports.
The total of this column was $197,158.81.
TOTAL CREDITS The total of taxes imbursed into the State Treasury under this
schedule was $4,920,592.30, of which $6,923.62 was refunded to tax collectors, leaving net $4,913,660.68. Fees retained by local tax officers amounted to $335,746.60, making total credits of $5,249,415.28.
UNCOLLECTED BALANCES, JUNE 30, 1948 The $484,811.80 total of this column is the difference between
total charges of $5,734,227.08 and total credits of $5,249,415.28.
594
DEPARTMENT OF REVENUE
SUMMARY OF ANALYSIS OF COUNTY TAX COLLECTORS' ACCOUNTS PROPERTY DIGESTS
YEAR ENDED JUNE 30, 1948
Charges
Totals
1947 Levy
1937-46
Fi-Fa's
Levies "Insolvent"
Levy for 1947:
General Property __..$ 5,111,645.53
Intangible Property-, 157,457.33
Uncoil. Bal. 7-1-47 ___. 644,662.58
Sup. Digests
130,106.22
Errors, Fi-Fa's
(--)309,644.58
$ 5,111,645.53 157,457.33
70,751.34 (--) 21,572.70
$ 644,662.58 59,354.88
(--) 350,233.57
$62,161.69
$ 5,734,227.08 $ 5,318,281.50 $ 353,783.89 $62,161.69
Credits
Property General: To State Treasvrry,,_.$ Fees Retained: Assessing Collecting
4,580,740.47
138,587.79 197,158.81
$ 4,592,763.29
138,439.10 155,185.98
$(--) 68,995.64
148.69 36,783.96
$56,972.82 5,188.87
Total Gen. Property__..$ 4,916,487.07 $ 4,886,388.37 $(--)32,062.99 $62,161.69
Property Intangible To State Treasury.
Poll To State Treasury,.
Interest To State Treasury..
256,684.26 62,088.95 14,155.00
141,991.71 3,215.72
114,692.55 62,088.95 10,939.28
Total Credits $ 5,249,415.28 $ 5,013,595.80 $ 155,657.79 $62,161.69
Digest Balances Uncollected 6-30-48
484,811.80
286,685.70
198,126.10
5,734,227.08 $ 5,318,281.50 $ 353,783.89 $62,161.69
595
DEPARTMENT OF REVENUE
PROPERTY TAX--PUBLIC UTILITIES CHARGES, CREDITS, BALANCES
2,175,202.16 at 5 mills ad valorem 1947 levy payable Sept. 1, 1947, tax digest TVA in lieu of tax Ga. R. R. & Banking Co. and Augusta and Savannah R. R.,
income tax in lieu of ad valorem
Total
$1,087,598.85 9,515.51
3,009.07 $1,100,123.43
CREDITS: Collections (Scheduled)
BALANCES, 1947 Levy Uncollected June 30, 1948:
Railroads: Georgia & Florida R. R Tallulah Falls R. R
Equipment Companies: Pioneer Equipment Co.
$1,093,268.73
$ 6,354.44 500.00
.26
6,854.70
$1,100,123.43
ASSESSMENTS--PUBLIC UTILITIES CHARGES, CREDITS, BALANCES
CHARGES: On 1947 Valuations for 1948 Payable January 1, 1948
$ 69,999.93
CREDITS: Collections (Scheduled)
BALANCES, Uncollected 1947 Levy Tallulah Falls R. R
$69,964.31
35.62 $ 69,999.93
S0?~
596
DEPARTMENT OF REVENUE
INHERITANCE (ESTATE) TAX BY COUNTIES YEAR ENDED JUNE 30, 1948
County
Amount
County
Amount
Baldwin . Bartow _ Bibb Carroll ___ Chatham Cobb Columbia C o weta Crist DeKalb Dougherty . Floyd Fulton Glynn Gordon Greene Habersham Hall Jefferson __. Jenkins Jones Lamar Lee Lowndes _. Macon McDuffie _ Meriwether ..
Total
335.33 1,072.71 17,567.38 (--) 12.18 67,797.69 1,818.73
4.68 269.00 110.61 218,802.72
85.01 1,952.72 588,794.42 66,118.17
77.14 57.85 349.58 531.04 1,963.20 567.46 105.26 166.35 141.00 2,087.85 738.11 453.66 783.70
Monroe ... Murray _ Muscogee Newton ... Peach Pierce Polk Pu!aski _. Randolph Richmond Spalding . Stewart ... Sumter ... Taylor _____ Telfair ... Thomas ___ Tift Troup Upson Ware Whitfield . Alabama . Florida .__ Illinois Ohio Pennsylvania ... South Carolina
7,279.74 17.44
30,639.47 5,285.33 39.11 258.78 222.72 2,958.85 391.25
22,015.65 3,587.42 365.09 270.53 258.81 393.67 4,485.67 667.27 25.66
23,112.54 (--)22.41
17.97 2,115.46
1.30 127.25 18,171.41
80.55 15.15
.$1,095,520.87
Receipts to Revenue Department Refunds (By Treasury) _._
$1,111,847.08 (--)16,326.21
$1,095,520.87
597 SECRETARY OF STATE
***'
598
SECRETARY OF STATE
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments, Lapses
Revenues Retained Earnings, Education (Library) Service
Transfers Other Spending Units
$ 125,000.00 17,751.60
41.47 (--) 375.00
Total Income Receipts
$ 142,418.07
125,000.00 34,966.13 609.13
160,575.26
CASH BALANCES, JULY 1st Budget Funds Totals
2,403.33
444.67
$ 144,821.40 $ 161,019.93
PAYMENTS
EXPENSE
Personal Services _,, Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Rents Insurance Equipment Miscellaneous
Total Expense Payments
CASH BALANCES, JUNE 30th
Budget Funds
Totals
4 101 ,624.57 17 171.66 ,259.45 ,587.91 353.24 ,738.64 408.88 ,296.00 402.50 ,973.88 560.00
113,161.80 18,636.21 7,959.17 7,297.39 664.03 4,721.97 125.75 1,419.00 190.00 4,852.68 1,934.80
$ 144,376.73 $ 160,962.80
444.67
57.13
$ 144,821.40 $ 161,019.93
.
599
SECRETARY OF STATE
SUMMARY
FINANCIAL CONDITION
At the close of the fiscal year on June 30, 1948, the office of the Secretary of State had a cash surplus of $57.13, of which $35.00 was available for general administrative expense of the office, and $22.13 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, 1948, $216,606.32, as listed below, all of which was transferred to the State Treasury within the period:
General Fees Corporation Registration Fees Charter Fees
Domestic Corporations Foreign Corporations Building and Loan Association Fees Securities Dealers Fees Fees from applicants for examination and registration for professions through the office of the Joint Secretary of Examining Boards
$ 18,310.55 5,100.70
27,129.69 4,340.00 2,190.00
27,465.72
132,069.66
Totals
:
$216,606.32
The $216,606.32 collected the past year compares with revenue collections of $224,073.56 for the previous fiscal year and $200,007.90 two years ago.
AVAILABLE INCOME
State Appropriation for the operation of the office of the Secretary of State for the fiscal year ended June 30, 1948, was $75,000.00, which was increased to $100,269.56 by transfer of $25,269.56 from the State Emergency Fund to meet expenditures approved on budgets, as permitted by law, and $609.13 earnings from archives and history sales were retained making a total of $100,878.69.
For the operating expense of the Examining Boards the State appropriated $50,000.00, to which was added $9,696.57 through budget approvals, making total allotment $59,696.57.
^^^
600
SECRETARY OF STATE
OPERATING COSTS
Expenditures for the general administrative cost of the Secretary of State's office in the period under review were $100,984.43, which exhausted the $100,878.69 available income, and reduced the $140.74 cash balance held at the beginning of the fiscal year to $35.00 on June 30, 1948.
The Examining Boards expended in the year $59,978.37, of which $59,696.57 was from income provided and $281.80 from cash on hand, reducing the $303.93 on hand July 1, 1947 to $22.13 at June 30, 1948, 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 following statement:
YEAR ENDED JUNE 30
BY DIVISIONS
1948
1947
1946
Constitutional Office Archives and History Securities Building & Loan Charter Joint Secretary of Exam. Boards.
43,791.74 $ 10,536.92
6,217.74 1,446.56
38,991.47
32,235.55 $ 10,371.47
5,443.94 293.25
41,541.99
21,112.70 12,942.21
7,799.47 893.90 387.25
36,102.91
Sub-totals
.
Professions' Examining Boards
100,984.43 $ 89,886.20 $ 79,238.44
59,978.37
43,490.53
48,428.10
Totals
$ 160,962.80 $ 144,376.73 $ 127,666.54
BY OBJECT
Personal Services Travel Expense Supplies Communication Services Heat, Light, Water Printing, Publicity Repairs Rents Insurance and Bonding __ Equipment Miscellaneous
Totals
Number of Employees June 30th
113,161.80 $ 101,624.57 $
18,636.21
17,171.66
7,959.17
8,259.45
7,297.39
7,587.91
664.03
353.24
4,721.97
4,738.64
125.75
408.88
1,419.00
1,296.00
190.00
402.50
4,852.68
1,973.88
1,934.80
560.00
88,900.47 15,996.29
6,032.44 6,528.84
279.36 3,375.60 2,896.24 1,174.00
110.00 1,365.60 1,007.70
$ 160,962.80 $ 144,376.73 $ 127,666.54
37
36
34
601
SECRETARY OF STATE
GENERAL
The Secretary of State is under public official bond in the amount of $10,000.00, the Joint Secretary of Examining Boards is bonded for $15,000.00, the Bookkeeper and Corporation Clerk are under $2,000.00 bond each, and each of the Barber Collectors and the Clerks in Examing Boards Division is bonded for $1,000.00.
Hire of automobile and driver for trip to LaFayette by Examiner E. M. Smith at a cost of $34.50 is $18.70 in excess of mileage allowable at five cents (5c) per mile for the distance traveled and is an illegal payment. State law provides for mileage allowance of only five cents (5c) per mile for operation of automobile. The overpayment of $18.70 when called to the attention of the officials was refunded August 10, 1948.
Books and records of the Secretary of State's 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, except for the item reported above.
Appreciation is expressed to the Secretary of State and the staff of his office for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
.Jra_i
isgssjsspiH^
603
STATE TREASURY
10*'
604
STATE TREASURY
ADMINISTRATION
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
$
Budget Balancing Adjustments, Lapses
Total Income Receipts
$
30,000.00 5,883.70
35,883.70 $
30,000.00 5,242.21
35,242.21
CASH BALANCES, JULY 1st Budget Funds Totals
566.60
474.11
$ 36,450.30 $ 35,716.32
PAYMENTS
EXPENSE
Personal Services .. Travel Supplies, Materials Communication Publications Repairs Insurance Equipment Miscellaneous
Total Expense Payments
CASH BALANCES, JUNE 30th
Budget Funds, Treasury Administration..
Totals
..$ 26,255.33 $ 28,775.00
743.81
762.52
1,200.30
1,701.11
785.12
988.08
918.95
179.22
139.84
3,667.77
1,717.78
1,927.23
541.88
298.46
272.29
$ 35,976.19 $ 34,898.50
474.11
817.82
$ 36,450.30 $ 35,716.32
605
STATE TREASURY
OPERATING ACCOUNT OF THE STATE TREASURER
SUMMARY
FINANCIAL CONDITION
There was a cash surplus of $817.82 in the State Treasurer's operating account at the close of the fiscal year on June 30, 1948, and no outstanding accounts payable were reported.
AVAILABLE INCOME
State Appropriation for the administrative expense of the Treasury Department for the year ended June 30, 1948 was $30,000.00, which was increased to $35,242.21 by transfer of $5,242.21 from the Emergency Fund to meet expenditures given budget approvals, as provided by law.
OPERATING COSTS From the $35,242.21 available income, $28,775.00 was expended for
personal services, $1,701.11 for supplies, $1,717.78 for insurance and bonding and $2,704.61 for travel, communication services, equipment and other expenses, a total of $34,898.50 and $343.71 remained on hand, increasing the $474.11 cash balance held at the beginning of the fiscal year to $817.82 on June 30, 1948, and this amount will be available for expenditure in the next fiscal period, subject to budget approvals.
COMPARISON OF OPERATING COSTS Administrative costs of the State Treasury Department for the
past three years are compared in the statement following:
606
STATE TREASURY
OPERATING ACCOUNT OF THE STATE TREASURER
YEAR ENDED JUNE 30th
EXPENDITURES
1948
1947
1946
Personal Services Travel Expense Supplies Communication Services Printing Repairs Insurance and Bonding _ Equipment Miscellaneous
Totals
8,775.00 $ 762.52
1,701.11 988.08
139.84 1,717.78
541.88 272.29
26,255.33 $ 743.81
1,200.30 785.12 918.95 179.22
3,667.77 1,927.23
298.46
27,204.71 500.00 842.48 787.23
148.70 1,418.35
421.77 292.50
$ 34,898.50 $ 35,976.19 $ 31,615.74
Number of Employees June 30th
GENERAL
The State Treasurer's official bond is $200,000.00, the Assistant Treasurer $200,000.00; Clerks, Secretaries and Cashier are bonded for $10,000.00 each and Treasury funds are fully protected by depository, burglary, hold-up 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 provisions of State law.
Appreciation is expressed to the Treasurer and his staff for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
,.-~.--~
----:----607
STATE TREASURY SINKING FUND
608
STATE TREASURY
PUBLIC DEBT
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing- Adjustments, Lapses
$ 3,719,000.00 $ 3,719,000.00 (--) 3,669,000.00 (--) 3,669,000.00
Total Income Receipts
50,000.00 $
50,000.00
CASH BALANCES, JULY 1st
Sinking Fund Budget Funds
Totals..
8,151,202.17 96,990.08
$ 8,298,192.25
4,140,500.00 18,318.25
4,208,818.25
PAYMENTS
EXPENSE
Interest On Fixed Debt On Highway Bonds
Total Expense Payments
$
19,858.18
108,813.65
$
128,671.83
1,870.00 56,068.59
57,938.59
NON-COST
Fixed Debt
Bonds, General
W. & A. Rental Warrants
.
Highway Bonds
832,702.17 533,000.00 2,645,000.00
19,000.00 529,000.00 2,673,000.00
CASH BALANCES, JUNE 30th
Sinking Fund Budget Funds
Totals
4,140,500.00 18,318.25
919,500.00 10,379.66
$ 8,298,192.25 $ 4,208,818.25
609
STATE TREASURY SINKING FUND ACCOUNT OF THE STATE TREASURY
INTRODUCTION
The within report covers the Sinking Fund Account of the State Treasury as Fiscal Agent for payment of principal and interest on the State's fixed debt, and includes all of the State-authorized debt servicing funds.
STATEMENT OF FUND OPERATIONS
Allotment of funds for payment of interest on public debt in the year ended June 30, 1948 was $50,000.00, which with a cash balance of $18,318.25 on hand at the beginning of the year made a total of $68,318.25 available for interest payments.
From the $68,318.25 available funds, $1,870.00 interest was paid on General Bonds and $56,068.59 on Highway Refunding Bonds, a total of $57,938.59 and $10,379.66 remained on hand June 30, 1948.
No allotment of funds was required for retirement of public debt in the year ended June 30, 1948 as there was a $4,140,500.00 cash balance held at the beginning of the fiscal period on July 1, 1947 to retire all bonds. In the period under review, $19,000.00 of General Bonds, $529,000.00 W. & A. Warrants and $2,673,000.00 Highway Refunding Bonds were retired from the cash balance and $919,500.00 remained on hand June 30, 1948, which will be sufficient to retire all State-authorized fixed debts outstanding, as follows:
General State Bonds of 1838: Due but not presented for payment
W. & A. Rental Warrants: Due but not presented for payment Due $45,000.00 monthly July 1, 1948 through December 1, 1949
Highway Refunding Bonds of 1939: Due but not presented for payment
$ 74,500.00
28,000.00 810,000.00
7,000.00 $919,500.00
The above does not include the $3,213,000.00 balance of the bond issue of the Regents of the University System dated May 1, 1946. These bonds were issued by the Regents exercising the powers of a corporate entity. There is no specific act of the Gneral Assembly authorizing the issuance of these bonds, nor was the action subject to
610
STATE TREASURY
SINKING FUND ACCOUNT OF THE STATE TREASURY
approval of the Governor, the Attorney General or the Budget Bureau of the State. Ruling of the Attorney General was that this item was not an obligation of the State and that it is not a lien on tax or appropriated funds, but was an obligation of and payable only from the earnings of the facilities.
611 TEACHER RETIREMENT SYSTEM
**
612
TEACHER RETIREMENT SYSTEM *
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
_.$ 1,000,000.00 $ 1,000,000.00
Budget Balancing Adjustments
1,128,931.24 1,324,453.25
Revenues Retained
Earnings from Educational Services
80.21
NON-INCOME Public Trust Fund Contributions County Systems City Systems State Systems Transfer from Budget Funds Interest on Investment
CASH BALANCE, JULY 1st Budget Funds Public Trust Fund
_ 1,141,002.83 384,983.04 251,287.37
2,062,359.05 (--) 46,213.41
7,919.55 981,354.99
1,325,415.76 409,250.63 274,237.58
2,260,781.51 136,707.88
3,920.58 1,517,138.87
Total
$ 6,911,624.66 $ 8,251,986.27
PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Rents Insurance . Pensions, Benefits (To Public Trust Fund). Miscellaneous
$ 43,646.05 $ 47,400.45
1,311.79
1,033.12
2,705.99
2,315.05
1,972.75
2,392.73
405.81
366.53
975.00
7,016.20
612.57
5,792.00
5,543.04
50.00
50.00
2,062,359.05
2,260,781.51
1,074.03
1,345.76
Total Expense Payments
OUTLAYS Equipment
NON-COST Public Trust Fund Benefits, Pensions Investments
CASH BALANCE, JUNE 30th Budget Funds Public Trust Fund
$ 2,126,333.67 $ 2,322,815.76
6,596.54
2,439.36
157,635.00 3,100,000.00
3,920.58 1,517,138.87
303,585.21 4,155,000.00
3,198.92 1,464,947.02
Total
$ 6,911,624.66 $ 8,251,986.27
*From report by W. R. Osborn & Co., C. P. A.
613
STATE OF GEORGIA
TEACHERS' RETIREMENT SYSTEM OF GEORGIA BENEFIT FUND
BALANCE SHEET AS AT JUNE 30, 1948
ASSETS
CURRENT ASSETS:
Cash Balance with State Treasurer Cash on Deposit--Banks Balance Due from State of Georgia
Total Current Assets _
$ 975,896.66 489,050.36 20,700.00
$ 1,485,647.02
INVESTMENTS
...
$ 9,455,000.00
$ 10,940,647.02
LIABILITIES
CURRENT LIABILITIES: Annuity Savings
FUNDS: Annuity Reserve Pension Accumulation Pension Floor Fund
$ 4,482,907.55
$
36,502.65
6,412,127.50
9,109.32
6,457,739.47
$ 10,940,647.02
614
STATE OF GEORGIA
TEACHERS' RETIREMENT SYSTEM OF GEORGIA BENEFIT FUND
SCHEDULE OF INVESTMENTS AS AT JUNE 30, 1948
Description
Due Date
Interest Payable Rate Date
Cost
U. S. Treasury Bonds
U. S. Treasury Bonds
U. S. Treasury Bonds, Series A-1965
U. S. Treasury Bonds, Series G _.
U. S. Treasury Bonds, Series G
U. S. Treasury Bonds, Series G
City of Cedartown, Georgia School Improvement Bonds
City of Cedartown, Georgia, School Improvement Bonds
Glynn County, Georgia, Park Bonds
Cherokee County, Georgia, School District Bonds
6-15-72/67 2%<
June 15 $ 800,000.00 Dec. 15
12-15-72/67
2%% June 15 Dec. 15
7,650,000.00
10- 1-65
April 1 2%% Oct. 1
510,000.00
4- 1-58 1- 1-59
April 15 2y2% Oct. 15
Jan. 1 2%% Julyl
100,000.00 100,000.00
1- 1-60
Jan. 1 2V2% Julyl
1- 1-71 thru
1- 1-77
2C/r
Jan. 1 July 1
1- 1-68 thru 3% 1- 1-78
July 1 Jan. 1
100,000.00
67,000.00 33,000.00
1- 1-74 thru
1- 1-78
2%% Jan. 1
59,000.00
1-15-58 thru
1-15-67
3%
Jan. 15
36,000.00
$9,455,000.00
615
STATE OF GEORGIA
TEACHERS' RETIREMENT SYSTEM OF GEORGIA BENEFIT FUND
STATEMENT OF ANNUITIES AND FUNDS FOR THE YEAR ENDED JUNE 30, 1948
ANNUITY RESERVE
Balance, July 1, 1947
.._
Transfer from Annuity Savings
Interest Credited on June 30, 1948 Balance
Deduct:
Payments to Retirants
$
Transfers to Annuity Savings--Members Re-
turned to Duty
Balance, June 30, 1948
$ 13,458.51 25,514.82 1,234.39
$ 40,207.72
3,611.90
93.17
3,705.07
$ 36,502.65
ANNUITY SAVINGS
Balance, July 1, 1947 Member Contributions--Current Period Interest Credited on June 30, 1947 Balance Adjustments:
Members Returned to Duty Interest on June 30, 1946 Balance...
-_
,._
$2,787,188.50 1,771,160.56 92,459.66
93.17 1,451.75
4,652,353.64
m
Deduct--Adjustments:
Fcr Transfers to Annuity Reserve.....
$ 25,514.82
For Refunds, Errors and Withdrawals....
143,931.27 169,446.09
m
Balance, June 30, 1948
$4,482,907.55
PENSION ACCUMULATION
Balance, July 1, 1947
Contributions from Employing Units
State of Georgia, 6.83% of State Salaries
Interest Credited to Members Who Withdrew from
Systems
.--
Interest Earned __
--
Transfer from Annuity Savings
$4,107,226.22 382,403.08
2,247,481.51
1,931.23 184,394.93
36.27
Deduct: Benefit Payments to Retirants Refunds and Errors
$6,923,473.24
$ 2700,082.63 2,695.90
Forwarded
$ 272,778.53 $6,923,473.24
616
STATE OF GEORGIA
TEACHERS' RETIREMENT SYSTEM OF GEORGIA BENEFIT FUND
STATEMENT OF ANNUITIES AND FUNDS FOR THE YEAR ENDED JUNE 30, 1948
Brought Forward
.$ 272,778.53 $6,923,473.24
Deduct Premium on Bonds Adjustment of Interest on June 30, 1946 Annuity Savings Balance Payment of Interest to Annuity Savings and Annuity Reserve
Balance, June 30, 1948
143,421.41 1,451.75
93,694.05
511,345.74 3,412,127.50
PENSION FLOOR FUND Balance, July 1, 1947 State of Georgia--By Executive Order
Deduct: Payments to Retirants Balance, June 30, 1948-_.._. Total Funds
$ 5,000.00 34,000.00
$ 39,000.00
29,890.68 $ 9,109.32 $10,940,647.02
617
TEACHERS RETIREMENT SYSTEM OF GEORGIA
BENEFIT FUND
Honorable B. E. Thrasher, Jr., Member of Board of Trustees, Teachers' Retirement System of Georgia, State Capitol, Atlanta, Georgia.
Atlanta, Georgia October 26, 1948
Sir:
We have made an audit of the records of the Teachers' Retirement System of Georgia, for the year ended June 30, 1948, 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 of 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 consists of seven qualified members who are citizens of the State of Georgia and who are not employed by the Retirement 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 members.
The duly elected and qualified members of the Board of Trustees, as at June 30, 1948, are as follows:
618
TEACHERS RETIREMENT SYSTEM OF GEORGIA
BENEFIT FUND
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--Vice-President, Citizens and
Southern National Bank, Atlanta, Georgia.
The Georgia Educational Association, at its 80th annual convention, elected Dr. Mark Smith to succeed himself, his new term to expire June 30, 1949, and elected Miss Maryella Camp to succeed herself, her new term to expire June 30, 1950. The officers duly elected by the Board are as follows:
Dr. George M. Sparks--Chairman. Miss Maryella Camp--Vice-Chairman.
Honorable J. L. Yaden--Secretary-Treasurer.
Our examination consisted of a verification of asset and liability accounts and receipts and payments of the Benefit Fund, as hereinafter described, for the period under review; and verification 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 actual calculations, but confined our examination to verification of the accounts.
ASSETS
The Balance Sheet, showing the financial condition of the System at June 30, 1948, is presented in Exhibit "A." Cash balance with the State Treasurer, $975,896.66, is shown in detail in Schedule No. 1, and was verified by the books in the State Treasurer's office.
The cash balance on demand deposit, $489,050.36, is detailed in Schedule No. 7, and was verified by direct communications with the depositories. The account with the Citizens and Southern National Bank, Atlanta, Georgia, is secured by $500,000.00 U. S. Treasury Bonds on deposit with the Federal Reserve Bank, Atlanta, Georgia. The balances at June 30, 1948 are as follows:
Bit
II \< III RS Kl llltl Ml M *0 -I I M <>l (,l ORGI \
BENEFIT II \l>
na and Southern National Bank. Atlanta, Georgia .-t Company of Georgia, Atlanta, Georgia
26.98 160.36
Balance due from the State of Georgia, $20,700.00, represents the balance due on the State's contribution of 6.83'/ of State salaries paid to member employees from July 1. 1947 to June 30, 1948, the details of which are shown In Schedule No. 2.
Investments, $9,455,000.00, represent authorized purchases of bonds, the details of which are shown in Schedule No. 3, and were verified by inspection of trust receipts from the Trust Department of the Citizens and Southern National Bank, Atlanta, Georgia.
LIABILITIES
The annuity savings, $4,482,907.55, represent an accumulation of contributions from members with accumulated interest on contribu-
Interest for the year ended June 30, 1948 was estimated on the Jane SO, 1948 balance at ::c per annum. 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 are shown in Kxhibit "B."
The annuity reserve, $36,502.65, 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 "I'./-
The pension accumulation, $6,412,127.50, is the accumulation of employer contributions and State appropriations, and adjustments for interest, overpayments, benefits, refunds, etc.
The pension floor fund, $9,109.32. represents the balance of the appropriation by Executive Order after payments to beneficiaries. The details are shown in Exhibit "B."
RECEIPTS AND PAYMENTS
In Exhibit "C" we present a comparative statement of receipts Slid payments for the years ended June 30, 1947 and June 30, 1948. The net income for the year under review was $4,454,080.41, and is shown in detail in Schedules No. I and No. 5. The fund from the
620
TEACHERS RETIREMENT SYSTEM OF GEORGIA
BENEFIT FUND
State of Georgia in the amount of $2,226,781.51, was drawn on a statement submitted by the Retirement System. The estimated amount at June 30, 1948 was not sufficient and there is a balance due for the period from July 1, 1947 to June 30, 1948 of $20,700.00, 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. 5.
GENERAL
The minutes of all meetings held by the Board of Trustees during the period under review were examined. The minutes of the Board of Trustees for September 1947, March 25, 1948, and June 24, 1948 were not signed. The Medical Board minutes for October 2, 1947, November 20, 1947, December 30, 1947, and February 11, 1948 were not signed.
There were 449 retirants receiving monthly benefits at June 30, 1947. During the period under review 291 were approved by benefits, 23 were terminated because of death, 5 were terminated by lump sum settlements, and 17 were dropped for causes. Benefit payments were verified and found to be as authorized.
In the course of our examination we found the records to be in good condition. The general ledger accounts and the subsidiary accounts were in balance with the exception of a few minor errors.
The Board of Trustees authorized the transfer each month of 75% of the funds on deposit with the State Treasurer to an investment account with the Citizens and Southern National Bank, Alanta, Georgia. The balance in this account is usually about $300,000.00 to $1,250,000.00. The Treasurer's bond at the present time is set at $10,000.00 by the Board of Trustees.
Respectfully submitted,
W. R. Osborn & Company, Certified Public Accountants.
621
TEACHERS RETIREMENT SYSTEM OF GEORGIA
BENEFIT FUND
Honorable B. E. Thrasher, Jr., State Auditor, State of Georgia, Atlanta, Georgia.
Atlanta, Georgia October 6, 1948
Sir:
We have made an examination of the Teachers' Retirement System of Georgia, Expense Fund, for the year ended June 30, 1948, and submit our report.
Our examination consisted of a verification of receipts and payments of the Expense Fund for the year under review, as hereinafter described. A comparative statement of receipts and payments for the years ended June 30, 1947 and June 30, 1948 is presented in Exhibit "A." Cash made available by Executive Order for current operations amounted to $63,671.74. Cash receipts were verified by inspection of the books of the State Treasurer in the State Treasurer's office.
Payments amounting to $64,473.61, for the year ended June 30, 1948, were verified by comparison of paid checks with the cash book entries; and the vouchers therefor with supporting data were inspected. The decrease in payments for expenses and outlay, for the year ended June 30, 1948, was due to the decrease in the cost of outlay.
An analysis of personal services and travel expenses is shown in Schedule "1"; an analysis of other expenses in Schedule "2"; an analysis of payments for outlay in Schedule "3."
The cash balance, $3,198.92, on demand deposit, is detailed in Schedule "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 we believe the operations of the system have been conducted in an economical manner.
Respectfully submitted,
W. R. Osborn & Company, Certified Public Accountants.
623
VETERANS' EDUCATION COUNCIL
624
VETERANS' EDUCATION COUNCIL
RECEIPTS
1947
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustment
Revenues Retained Grants from U. S. Government--Vet. Adm
Transfer Other Spending Units
Total Income Receipts
CASH BALANCE, JULY 1st Budget Funds
PAYMENTS
EXPENSE
Personal Services __. Travel Supplies, Materials Communication Heat, Light, Power, Water_ Publications Repairs Rents Insurance Equipment Miscellaneous
Total Expense Payments
CASH BALANCE, JUNE 30th
Budget Funds
1948
$ 151,367.06 244,640.71
(--) 1,027.03 $ 394,980.74
.00 $ 394,980.74
$ 291,159.75 34,116.96 6,807.81 8,965.83 354.18 1,987.70 13,153.85 4,325.63 75.00 11,644.69 302.31
$ 372,893.71
22,087.03 $ 394,980.74
625
VETERANS EDUCATION COUNCIL
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
Cash in Bank Due from U. S. Government
Total Assets
$ 23,954.23 21,592.34
$ 45,546.57
LIABILITIES, RESERVES, SURPLUS
LIABILITIES Accounts Payable (Scheduled)
RESERVES For Federal Income Tax Payable For Teacher Retirement Payable
SURPLUS, JUNE 30, 1948 For Budget Approved Operations_
$ 1,255.78
1,842.20 25.00
1,867.20
42,423.59 $ 45,546.57
626
VETERANS EDUCATION COUNCIL
SUMMARY
INTRODUCTION
The Veterans Education Council was created by Act of the General Assembly approved March 27, 1947, for the purpose of assisting veterans in securing the educational benefits to which they are entitled under the laws of the United States and to insure that all monies coming into the State of Georgia for educational benefits of veterans shall be disbursed solely and wisely for that purpose.
FINANCIAL CONDITION
The Veterans Education Council ended the fiscal year on June 30, 1948 with a surplus of $42,423.59, after providing the necessary reserves of $1,255.78 to cover outstanding accounts payable and $1,867.20 U. S. Withholding Taxes and Teacher Retirement Contributions to be remitted. Assets on this date consisted of $23,954.23 cash in bank and $21,592.34 reimbursements due from the Federal Government.
AVAILABLE INCOME
For the operation of the Council in the period under review, the State provided allotment of $151,367.06 through budget approvals as authorized by law and $244,640.71 was received from the U. S. Veterans Administration, making the total received from U. S. and State government $396,007.77; from this amount $1,027.03 was transferred to the State Personnel Board for pro rata share of that Board's operating costs, leaving $394,980.74 income available to the Veterans Education Council.
OPERATING COSTS
From the $394,980.74 available income, $372,893.71 was expended for operating cost of the Council in the period under review and $22,087.03 remained on hand June 30, 1948 and this amount will be available, subject to budget approvals, in the ensuing fiscal year, after providing for liquidation of outstanding accounts payable.
This is the first year's operation of the Council and expenses were $291,159.75 for salaries and wages, $34,116.96 travel expense, $6,807.81 for supplies, $8,965.83 telephone, telegraph and postage, $13,153.85 for repairs and alterations, $4,325.63 in rents, $11,644.69
627 VETERANS EDUCATION COUNCIL equipment purchases and $2,719.19 for printing, lights and other expenses. GENERAL F. A. Sams, Director, is bonded in the amount of $5,000.00 and Treasurer W. W. Noyes for $10,000.00. Records were found in good condition, 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 Council for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
629
DEPARTMENT OF VETERANS SERVICE
630
DEPARTMENT OF VETERANS SERVICE
RECEIPTS
1947
1948
3NCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments
Revenues Retained Grants from U. S. Government
$ 40,000.00 630,876.56
147,889.05
40,000.00 428,641.85
44,722.48
Total Income Receipts
..$ 818,765.61 $ 513,364.33
CASH BALANCES, JULY 1st Budget Funds Totals
34,322.01
46,249.38
$ 853,087.62 $ 559,613.71
PAYMENTS
EXPENSE
Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water. Publications Repairs Rents Insurance Equipment Miscellaneous
Total Expense Payments
CASH BALANCES, JUNE 30th
Budget Funds
Tetals
$ 631,608.90 65,192.76 14,108.68 36,084.89 629.32 7,947.10 1,482.43 7,624.91 100.00
41,181.70 877.55
467,244.32 28,006.31 7,493.46 20,600.30 850.88 2,891.22 1,780.85 7,565.36 143.25 15,672.99 931.07
$ 806,838.24 $ 553,180.01
46,249.38
6,433.70
.$ 853,087.62 $ 559,613.71
DEPARTMENT OF VETERANS SERVICE CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS CASH IN BANK (Available)
LIABILITIES, SURPLUS LIABILITIES
Accounts Payable and Purchase Orders SURPLUS, JUNE 30, 1948
For Budget Operations
631
$ 6,433.70 $ 5,636.34
797.36 $ 6,433.70
632
DEPARTMENT OF VETERANS SERVICE
SUMMARY
FINANCIAL CONDITION
The Department of Veterans Service ended the fiscal year on June 30, 1948 with a surplus of $797.36 available for operations, subject to budget approvals, after providing the necessary reserve of $5,636.34 to cover outstanding accounts payable.
AVAILABLE INCOME
State Appropriation for the operation of the Veterans Service Department for the year ended June 30, 1948 was $40,000.00, which was increased to $468,641.85 by transfer of $428,641.85 from the State Emergency Fund to meet budget-approved expenditures for the expanded activities of the office and this State allotment was supplemented by $44,722.48 reimbursement from the U. S. Government, making a total income available for the year $513,364.33.
OPERATING COSTS
Expenditures for the operating cost of the Department in the year ended June 30, 1948 were $553,180.01, which exhausted the $513,364.33 available income and reduced $46,249.38 cash balance held at the beginning of the fiscal period to $6,433.70 on June 30, 1948 and this amount will be available for expenditure in the next fiscal year, subject to budget approvals, 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 following:
-
633
DEPARTMENT OF VETERANS SERVICE
YEAR ENDED JUNE 30
Personal Services Travel Expense Supplies and Materials Communication Services Heat, Light, Water Printing, Publicity Repairs Rents Insurance and Bonding Equipment Miscellaneous
Totals
1948
1947
1946
__$ 416677,,22444..332 $ 631,608.90 $ 223,425.08
2288,,000066..3311
65,192.76
22,263.39
7,493.46
14,108.68
5,151.14
;
20,600.30
36,084.89
11,840.94
850.88
629.32
213.95
2,891.22
7,947.10
9,258.47
1,780.85
1,482.43
851.07
7,565.36
7,624.91
3,591.56
143.25
100.00
50.00
15,672.99
41,181.70
13,843.24
931.07
877.55
405.28
$ 553,180.01 $ 806,838.24 $ 290,894.12
Number of Employees at June 30th___
206
291
173
GENERAL
The Director of the Department is bonded in the amount of $5,000.00 and the Treasurer and the Accountant for $10,000.00 each.
Books and records were found in good condition, but in many instances it was found that mileage tickets failed to show mileage recordings or to indicate the Georgia License Number of car used, which should be done.
All receipts disclosed by examination were 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 Director and the staff of the Department for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
^_^^^--^
635
WARM SPRINGS MEMORIAL COMMISSION
B^~
636
Exhibit "A"
WARM SPRINGS MEMORIAL COMMISSION
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
-
Budget Balancing Adjustments, Lapses
Revenues Retained
Donations
Earnings from Services
$
-00 $
200,000.00
10.00
Total Income Receipts
$ 200,010.00 $
.00 10,000.00
16.87 10,016.87
CASH BALANCE, JULY 1st Budget Funds
.00 187,257.80 $ 200,010.00 $ 197,274.67
PAYMENTS
EXPENSE
Personal Services Travel Supplies, Materials Communication Heat, Lights, Power, Water Publications Repairs Rents Insurance Miscellaneous W. S. Mem. Area Plan. District**).
Total Expense Payments
OUTLAYS Lands, Improvements Personal Services Contracts Equipment
CASH BALANCE, JUNE 30th
Budget Funds
<*)Act Approved Mch. 27, 1947.
$ 10,626.24 $ 19,310.86
631.12
1,488.07
271.61
2,645.01
285.42
679.04
120.83
282.52
1,915.42
14.56
1,199.17
286.00
1,334.23
100.00
1,349.95
66.36
28.75
5,733.45
$ 12,563.83 $ 35,804.81
188.37
14,848.05 51,705.08
7,230.91.
187,257.80
87,685.82
$ 200,010.00 $ 197,274.67
637
FRANKLIN D. ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION
BALANCE SHEET AS AT JUNE 30, 1948
ASSETS
CURRENT ASSETS
Cash in Bank-- Budget Funds on Deposit
Inventory--Resale Merchandise
87,685.82 4,178.34 $ 91,864.16
FIXED ASSETS:
Land and Land Improvements. Buildings and Structures Equipment
20,403.46 53,536.52 12,368.33
86,308.31
$ 178,172.47
LIABILITIES
CURRENT LIABILITIES:
Accounts Payable-- Commitments for Outlay and Operating Expenses
$ 9,855.90
DEFERRED LIABILITIES: State Treasurer
200,000.00
SURPLUS:
Available Fund (Deficit)
$ (117,991.74)
Invested in Land, Land Improvements, Buildings,
and Equipment
86,308.31
(31,683.43)
$ 178,172.47
Sp,="~
638
WARM SPRINGS MEMORIAL COMMISSION
Atlanta, Georgia, October 30, 1948
Franklin D. Roosevelt Warm Springs Memorial Commission, 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 year ended June 30, 1947, and submit herewith our report, together with the relative statements enumerated in the index.
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 commission 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 respective terms are as follows:
Member of Board
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 (Deceased) Mrs. John B. Guerry N. Baxter Maddox Max L. Segall Earl Staples Judge R. Eve George Clarence Thompson
Expiration Date
1-1-49 1-1-49 1-1-49 1-1-49 1 1-49 1-1-51 1-1-51 1-1-51 1-1-51 1-1-51 1-1-53 1-1-53 1-1-53 1-1-53 1-1-53 1-1-54 1-1-54
639
WARM SPRINGS MEMORIAL COMMISSION
The officers duly elected by the Board are as follows:
Hon. Basil O'Conner, Honorary Chairman Ivan Allen, Chairman G. C. Thompson, Vice Chairman Lee S. Trimble, Executive Secretary and Treasurer.
Our examination consisted of a verification of the asset and liability accounts at June 30, 1948, and also a review and verification of the receipts and payments for the year then ended.
ASSETS
Cash on deposit, $87,685.82, was verified by a certificate obtained from the depository, Trust Company of Georgia, Atlanta, Georgia.
Inventory--Resale Merchandise, $4,178.34, represents merchandise items on hand at June 30, 1948 which were purchased for resale in the Souvenir Shop located on the grounds of the Little White House.
In connection with this item of resale merchandise, we offer the following excerpts from a letter addressed to the Commission by Attorney General Eugene Cook on March 22, 1948:
"The Act which created the Commission (Georgia Laws 1946, p. 31) gives the Commission the following powers, among others:
'(9) To construct, erect, acquire, own, repair, remodel, maintain, add to, extend, improve, equip, operate and manage self liquidating projects or concessions to be located on property owned by the commission.'
"It is my opinion that the above sections grant the Commission full authority to conduct concession stands at the site provided the profits from such stands are used for the advancement of the purpose for which the Commission was created."
"It is true
" etc.
"Although the Supervisor of Furchases is designated by State statute as the officer charged with the duty of purchasing supplies, etc. required by the State government, purchases of supplies for use in concession stands have not been considered to be within that category. However, I see no legal objection to the Commission's operating the concession stand and making its own purchases."
Land, land improvements, buildings, and equipment are stated at cost, $86,308.31. Payments for land, landscaping, remodeling and construction of buildings, and purchases of equipment totaled $73,784.04 for the year under review. Accounts of $6,325.16 for purchases of building items and equipment were unpaid at June 30, 1948.
SP9"'
640
WARM SPRINGS MEMORIAL COMMISSION
LIABILITIES
The records were carefully examined as to liabilities and, from such examination, we believe that all known liabilities for transactions affecting outlay and operations are fully disclosed in the Balance Sheet, Exhibit "A," at June 30, 1948.
Accounts payable for commitments are as follows:
Outlay Operating Expenses Resale Merchandise -
_$6,325.16 . 892.94 _ 2,637.80
$9,855.90
Deferred Liabilities of $200,000.00 to the State Treasurer represent the appropriation approved January 31, 1946. The appropriation is treated as a loan, and is to be repaid to the State of Georgia from the first funds available for this purpose after the Memorial has been completed.
A statement of surplus, for the year under review, is shown in Exhibit "B."
GENERAL
The activities of the Commission for the year under review consisted primarily of the preparation of the grounds and buildings for the beginning of operations at a later date. Therefore, no operating revenue was realized for the period.
A small sum of $16.87 was received from the sale of an old furnace from the premises and we have treated this item as income.
An Executive Order, dated September 29, 1947, allocated a sum of $10,000.00 to the Commission. This was in addition to the original appropriation of January 31, 1946. This sum represents an outright grant to the Commission and is not repayable to the State of Georgia. This item has also been treated as income.
Respectfully submitted,
W. R. Osborn & Company, Certified Public Accountants.
641
Exhibit "B" FRANKLIN D. ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION
SURPLUS STATEMENT FOR THE YEAR ENDED JUNE 30, 1948
AVAILABLE FUND
Balance (Deficit), as at June 30, 1947 Add: Income--per Exhibit "C"
$(--) 12,742.20 10,016.87
Less: Operating Expenses-- Per Exhibit "C" Accounts Payable for Expenses
$(--) 2,725.33
$ 28,530.82 892.94
29,423.76
Less: Grants, per Exhibit "C"
$(--) 32,149.09 5,733.45
Less: Available Funds Applied to Outlay-- Per Exhibit "C" Accounts Payable for Outlay.
$(--) 37,882.54
$ 73,784.04 6,325.16
80,109.20
Balance (Deficit) as at June 30, 1948
$(--)117,991.74
SURPLUS INVESTED IN LAND, LAND IMPROVEMENTS, BUILDINGS AND EQUIPMENT
Balance, as at June 30, 1947 Add: Available funds applied to Outlay
Balance, as at June 30, 1948
$
6,199.11
80,109.20
$ 86,308.31
642
Schedule "3" FRANKLIN D. ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION
ANALYSIS OF PAYMENTS FOR OUTLAY FOR THE YEAR ENDED JUNE 30, 1948
PARTICULARS
DETAIL
TOTAL
Buildings and Structures:
Little White House Guest House, Garage: Contract with Batson-Cook Co., Inc Wire Guards for Little White House____
19,792.20 75.00 $ 19,867.20
Museum: Contract with Batson-Cook Co., Inc.-
Administration Buildings: Contract with Batson-Cook Co., Inc Additional Materials
9,556.18
$ 10,340.73 8.00
10,348.73
Storage Building:
Materials Labor and Supervision
1,423.35 324.88
1,748.23
Unclassified: Architect's Fees--Toombs and Creighton Total Outlay for Buildings and Structures-
4,630.33
4,630.33
$ 46,150.67
Land and Land Improvements:
Purchases--Land: Fulton G. Bullock, 3 lots Mrs. Curtis L. Williams, 1.6 acres Paul B. Rogers, 25 acres E. B. Trammell, 11 acres Frank W. Allcorn, 10 acres plus Taxes on Bullock property B. I, Gilbert, Clerk--Condemnation Suit Legal costs in connection with above purchases-
Improvements: Personal Services, per Schedule "2"_
Total Outlay for Land and Improvements-
800.00 4,900.00
350.00 175.00 2,900.00 127.12 1,200.00
57.50
9,892.84 $ 20,402.46
$ 20,402.46
643
Schedule "3" (Cont'd.) FRANKLIN D. ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION
ANALYSIS OF PAYMENTS FOR OUTLAY FOR THE YEAR ENDED JUNE 30, 1948
Quantity Particulars
Detail Total
Educational Equipment:
1 "Chronica Botanica"
Furniture and Fixtures:
"Manson" Postage Scale Picture Frame _ "Kivik-Fil" Air Sprayer Signs--5 small $3.00; 2 large $22.50 Wrapping Pads "Sivingline" Stapler Electric Heater Watchman's Clock $75.00; Express $1.54. Clock Stations Spoon Flashlight--5 cell File--3 drawers $77.50; Express $1.03. Electric Heater "Arvin" Heater Executive Desk w/chair Secretarial Desk Arm Chairs "Line-a-Time" Table--3' x 6' Brief Case Hall Tree Portable Typewriter Desk Pad Wood File Cabinets--3 drawer Waste Baskets _ Typewriter--"Royal" Canvas--5'4" x 10 .00; Express $0.92 Picture Frame ... Electric Adding Machine "Barrett" Check Protector--"Premier" Model KB Typewriter Chair Picture Frames Bronze Tablet $225.00; Freight $2.06 S. F. Recording by Bill Stern Guest Register Binder
1.55
. $ 8.50 4.95
10.54 25.50 45.00
6.85 5.95 76.54 16.25
.20 5.50 78.53 5.95 9.00 55.00 45.00 28.00 5.00 15.00 4.00 7.00 35.00 1.00 15.00 2.00 201.23 8.92 16.45 202.50 118.80 29.25 8.45 227.06 2.75 58.75
$1,385.42 $ 1.55
644
Schedule "3" (Cont'd.) FRANKLIN D. ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION
ANALYSIS OF PAYMENTS FOR OUTLAY FOR THE YEAR ENDED JUNE 30, 1948
Quantity Particulars
Detail Total
Brought forward
Furniture and Fixtures (Continued) Steel File--3 drawer w/lock Steel Card File--single drawer Linoleum--6' x 86' Typewriter--"Remington" HTW ZR329 624B Steel Bins $39.60; express $6.20 Ladder--24' Roll Hose--200'
$1,385.42 $ 1.55
69.25 4.20 51.02 67.50 45.80 21.45 25.25
1,669.89
Power, Heat, Light, and Water Equipment:
Plumbing--Warm Springs Business Office, including installation
"Indian" Fire Pumps $36.00; express $2.77 "Indian" Carrying Rack
$ 783.00 38.77 6.00
827.77
Motor Vehicles:
1 Chevrolet Truck, 1%T--No. 8EPH-7055 1 Dodge Express Truck 1-T No. 83907752 1 Fire Truck Body
$1,137.30 1,930.24 708.42 3,775.96
Production and Construction Equipment:
1 Rake
!
1.20
Refrigerating Equipment: 1 Water Cooler, including installation
31.00
Shop Equipment: 1 Fire Fighting Outfit
41.65
Special Equipment:
Fire Extinguishers, "Pyrene"--No. C21 Fire Extinguishers, "Pyrene"--No. PX13 Fire Extinguishers, "C-0 Two"--No. PSH-15 Tally Register, "Veeder-Root" "Protecto" Albums "Rendezvous with Destiny" Turnstiles, "Kompax" including freight and installation.
Total Outlay for Equipment
19.85 43.66 105.00 12.88 18.00 15.35 667.15
881.89
$7,230.91
,,----^-^
~ :.--.-..- -
645
BOARD OF WORKMEN'S COMPENSATION
646
BOARD OF WORKMEN'S COMPENSATION
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments, Lapses
Transfers Other Spending Units
$ 90,000.00 $ 90,000.00
18,266.54
37,502.71
(--) 6,999.96 (--) 6,999.96
Total Income Receipts
$ 101,266.58 $ 120,502.75
NON-INCOME
State Revenue Collections Unfunded
4.48
CASH BALANCES, JULY 1st
Budget Funds State Revenue Collections Unfunded .
Totals
1,438.24 .(--) 4.48
473.47
$ 102,704.82 $ 120,976.22
PAYMENTS
EXPENSE
Personal Services ... Travel _, Supplies, Materials Communication Publications Repairs Rents Insurance Equipment Miscellaneous
Total Expense Payments.
CASH BALANCES, JUNE 30th
Budget Funds State Revenue Collections Unfunded..
Totals
92,011.93 3,285.73 1,112.52 2,871.31 922.65 196.03 223.50 158.00 1,349.54 100.14
103,150.35 5,868.48 2,034.31 3,470.61 1,427.37 145.66 162.50 150.00 2,415.17 95.25
$ 102,231.35 $ 118,919.70
473.47
2,056.52
$ 102,704.82
120,976.22
BOARD OF WORKMEN'S COMPENSATION CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS CASH ASSETS
Cash Balance, Operating Fund.
LIABILITIES, SURPLUS CASH LIABILITIES
None Reported. SURPLUS, JUNE 30, 1948 Budget Fund
647 ..$2,056.52 ....$2,056.52
648
BOARD OF WORKMEN'S COMPENSATION
SUMMARY
FINANCIAL CONDITION
The State Board of Workmen's Compensation ended the fiscal year on June 30, 1948 with a surplus of $2,056.52 and reported no outstanding accounts payable or other liabilities.
REVENUE COLLECTIONS
This Board is the revenue collecting agency for assessments on employers electing to come under the provisions of the Workmen's Compensation Act and in the fiscal year ended June 30, 1948 collected $132,535.76 after deductions for refunds and adjustments, all of which was transferred to the State Treasury within the period under review, as provided by law.
AVAILABLE INCOME
State Appropriation for the operation of the Board for the year ended June 30, 1948 was $90,000.00, which was increased to $127,502.71 by transfer of $37,502.71 from the State Emergency Fund to meet expenditures given budget approval and from this amount $6,999.96 was transferred to the Capitol Square Improvement Committee for rent on space used in the State Office Building, leaving $120,502.75 income available with which to meet the year's operating expenses.
OPERATING COSTS
From the $120,502.75 available income, $118,919.70 was expended for the Board's operating expenses in the period under review, and $1,583.05 remained on hand, increasing the $473.47 cash balance held at the beginning of the fiscal year to $2,056.52 on June 30, 1948, which will be available for expenditure in the next fiscal period, subject to budget approvals.
COMPARISON OF OPERATING COSTS
Operating costs of the Board for the past three years are compared in the statement following:
649
BOARD OF WORKMEN'S COMPENSATION
YEAR ENDED JUNE 30th
1948
1947
1946
Personal Services Travel Expense Supplies Communication Services Printing, Publications Repairs Rents Insurance, Bonding Equipment Miscellaneous
$ 103,150.35 5,868.48 2,034.31 3,470.61 1,427.37 145.66 162.50 150.00 2,415.17 95.25
92,011.93 $ 3,285.73 1,112.52 2,871.31 922.65 196.03 223.50 158.00 1,349.54 100.14
$ 118,919.70 $ 102,231.35 $
84,766.97 3,607.44 1,162.32 3,263.71 408.60 111.82 223.50 151.75 513.99 65.00
94,275.10
Number of Employees on Payroll at
June 30th
36
33
32
GENERAL
The Chairman, Directors, Secretary-Treasurer and Bookkeeper of the Board are each bonded in the amount of $10,000.00.
Books and records of the Board were found in excellent condition, all receipts disclosed by examination 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 Auditor's office during this examination and throughout the year.
u
mm
HJflWHBft
651
UNIVERSITY SYSTEM OF
GEORGIA
652
UNIVERSITY SYSTEM OF GEORGIA
ALL UNITS (CONSOLIDATION)
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustments
Transfers Other Spending Units:
State Department of Law
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
$ 1 ,800,000.00 $ 1,800,000.00
2,600,000.00
5,669,742.20
(--) 3,600.00
193.647.56
214,280.70
166.596.57
65,901.09
. 1,496,565.29 76,834.42
285,513.33
1,516,960.51 147,875.60 199,724.64
. 11,223,048.43 265,333.37
13,557,354.60 307,111.38
Total Income Receipts
..$ 18,107,538.97 $ 23,475,350.72
NON-INCOME
Public Trust Funds Gifts for Principal Investments Income on Investments Transfers to Budget Funds
Total Public Trust Funds Private Trust Funds Loans Bond Debt
Total Non-Income Receipts
$ 37,805.32 1,001,884.16 326,239.28
(--) 166,596.57
? 193,844.94 522,550.96 317,342.76
(--) 65,901.09
$ 1,199,332.19 $ 967,837.57
7,242,535.74 2,573,973.87
91,000.00
420,000.00
3,750,000.00
250,000.00
$ 12,282,867.93 $ 4,211,811.44
CASH BALANCES, JULY 1st
Budget Funds Public Trust Funds Private Trust Funds
Total Cash Balances
Totals
$ 2,431,226.70 243,404.97 224,318.79
4,840,334.92 500,996.04 336,006.82
$ 2,898,950.46 $ 5,677,337.78
$ 33,289.357.36 $ 33,364,499.94
653
UNIVERSITY SYSTEM OF GEORGIA
ALL UNITS (CONSOLIDATION)
PAYMENTS
EXPENSES Personal Services Travel Supplies, Materials _ Communication Heat, Light, Power, Water Publications Repairs Rents Insurance Interest Indemnities Pensions Equipment Miscellaneous
Total Expense
OUTLAYS Lands, Improvements Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water.. Publications Rents Repairs Miscellaneous Insurance Contracts Equipment
Total Outlay
NON-COST Public Trust Funds Investment Expenses, Objects of Trust...
Total Public Trust Funds. Private Trust Funds Loans Bond Debt
Total Non-Cost
1947
1948
9,529;,774.16 497,,531.75
3,110,281.75 104,,!909.81 386,1647.72 118,!950.54 467,,i625.07 67,,:242.72 124,1,859.82 54,,.455.69 240.63 810.00 497,;885.75 323,:853.49
$ 15,285,068.90
11,988,742.19 577,712.21
3,704,386.53 125,079.57 409,706.46 132,661.14 454,478.18 94,362.81 170,647.99 63,563.79 109.43 810.00 879,134.67 427,799.19
19,029,194.16
406,570.87 $ 1,052.46
115,420.75
733.82 152.97 868.75 32,553.91 370.00 232.50 3,117744,,664444..5555 436,113.34
429,458.61 2,247.62
96,149.21 18.40
527.08 167.50
1,548.64 1,097.43 11,228.24 3,638,010.39 439,058.17
$ 4,168,713.92 $ 4,619,511.29
931,708.57 10,032.55
1,171,002.39 12,249.09
941,741.12 7,130,847.71
85,647.93
1,183,251.48 2,561,364.81
136,000.00 787,000.00
$ 8,158,236.76 $ 4,667,616.29
654
UNIVERSITY SYSTEM OF GEORGIA
ALL UNITS (CONSOLIDATION)
PAYMENTS
1947
1948
CASH BALANCES, JUNE 30th
Budget Funds* Public Trust Funds Private Trust Funds
Total Cash Balances
Total Payments
$ 4,840,334.92 500,996.04 336,006.82
4,413,980.19 285,582.13 348,615.88
$ 5,677,337.78 $ 5,048,178.20
$ 33,289,357.36 $ 33,364,499.94
Includes temporary investment in U. S. Bonds.
655 UNIVERSITY SYSTEM
REGENTS' OFFICE
656
UNIVERSITY SYSTEM OF GEORGIA
REGENTS' OFFICE
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments
Transfers Other Spending Units--
-$ 1,800,000.00 2,600,000.00
(--) 3,956,708.80
Revenues Retained Grants U. S. Government Donations Earnings, Educational Services
20,900.00 3,259.12 1,051.70
$ 1,800,000.00 5,669,742.20
(_)7(806,538.58
31,301.00 3,000.00 43.75
Total Income Receipts
$ 468,505.02 $(--) 302,451.63
NON-INCOME
Public Trust Funds Transfer Other Public Trust Funds Income Investments
Private Trust Accounts
12.50 4,811,361.25
(_) 550.00 12.50
500.00 350,607.13
CASH BALANCES, JULY 1st
Budget Funds Public Trust Funds
157,077.03 25.00
494,842.13 37.50
Totals
$ 5,436,980.80 $
542,997.63
PAYMENTS
Personal Services Travel Supplies, Material Communication Publications Repairs Rents Insurance Equipment Miscellaneous
Total Expense Payments .
NON-COST Private Trust Accounts
CASH BALANCES, JUNE 30th
Budget Funds*
!.....
Public Trust Funds
Totals
$
'Includes temporary investment in U. S. Bonds.
77,273.69 8,866.89 2,498.39 3,516.25 2,367.06 2,385.57 1,817.42 261.81 4,770.25
26,982.59
130,739.92 $
4,811,361.25
494,842.13 37.50
5,436,980.80 $
106,098.90 11,267.41 3,409.94 3,656.90 534.23 272.24 8,049.71 399.64 13,622.55 34,522.62 181,834.14
350,607.13
10,556.36
542,997.63
657
UNIVERSITY SYSTEM OF GEORGIA
REGENTS' OFFICE
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
CASH ASSETS
Available Cash Accounts Receivable
Due from Albany State College (Surplus 6-30-47)
Due from Ga. State College (Surplus 6-30-47)
$ 10,556.36
$ 1,650.03 14,420.61 16,070.64 $ 26,627.00
LIABILITIES
CASH LIABILITIES
Accounts Payable Tyler and Co. (Central Office) W. & L. E. Gurley (Const. Dept.)
Allotment Due Albany State College (1947-48) Georgia State College (1947-48)
$ 397.32 100.00
1,650.03 14,420.61 $ 16,567.96
RESERVES For Motion Picture Project (Better Farms)
SURPLUS Unallotted Balance
551.06
9,507.98 $ 26,627.00
658
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, 1948, with a surplus of $9,507.98, after providing the necessary reserves of $497.32 to cover outstanding accounts payable, $1,650.03 for allotment due the Albany State College, $14,420.61 allotment to Georgia State College, at Savannah, and $551.06 for the Motion Picture--"Better Farms."
AVAILABLE INCOME
State Appropriation made to the Regents for the fiscal year ended June 30, 1948, was $1,800,000.00, which was increased to $7,469,742.20 by transfer of $5,669,742.20 from the State Emergency Fund to meet expenditures given budget approvals, as provided by law. Other income available to the Regents consisted of $34,344.75 from U. S. Grants, gifts and interest, and $9,794,437.50 transferred to the Regents Office by the various units of the University System, making total receipts for the year $17,298,524.45.
Transfers by the Regents to the various branches of the University System in the year amounted to $17,597,376.08, and $3,600.00 was transferred to the Department of Law for legal expense incurred, which was $302,451.63 in excess of income provided.
OPERATING COSTS
Expenditures for the operating cost of the Regents' office in the. year were $181,834.14, which with the $302,451.63 transfers in excess of available income, reduced cash balance of $494,842.13 on hand at the beginning of the fiscal year to $10,556.36 on June 30, 1948, the first lien on which is for liquidation of outstanding accounts payable and allotments due.
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the Regents' office for the past three years are compared in the statement following:
659
UNIVERSITY SYSTEM OF GEORGIA
REGENTS' OFFICE
YEAR ENDED JUNE 30
BY ACTIVITY
1948
1947
1946
Administration Construction Supervision Agricultural Panel Post Graduate Education for Negroes. Soil Conservation Committee Surplus War Property Motion Picture--"Better Farms" Tech President Inauguration
108,325.51 24,354.67 12,827.98 31,105.03
5,220.95
60,449.28 26,592.25 14,379.21 26,331.05 (--)25.00
513.13 2,500.00
46,437.45 15,610.16
6,626.86 25,000.00
5,327.33 8,590.57 3,727.99 (--)494.46
Total Expense Payments
$ 181,834.14 $ 130,739.92 $ 110,825.90
Outlay: Lands, Building and Improvements.
9,324.35
Total Cost Payments
$ 181,834.14 $ 130,739.92 $ 120,150.25
BY OBJECT
Personal Services Travel Expense Supplies and Materials . Communication Services Printing, Publicity Repairs Rents Insurance and Bonding Equipment Miscellaneous
Total Expense Payments
106,098.90 11,267.41 3,409.94 3,656.90 534.23 272.24 8,049.71 399.64 13,622.55 34,522.62
77,273.69 8,866.89 2,498.39 3,516.25 2,367.06 2,385.57 1,817.42 261.81 4,770.25
26,982.59
59,443.04 8,518.42 2,380.23 3,809.90 573.80 1,311.54 27.50 255.91 9,684.36
24,821.20
$ 181,834.14 $ 130,739.92 $ 110,825.90
Outlay:
Lands, Buildings and Improvements.
9,324.35
Total Cost Payments
$ 181,834.14 $ 130,739.92 $ 120,150.25
Number of Employees at June 30th..
20
20
23
660
UNIVERSITY SYSTEM OF GEORGIA
REGENTS' OFFICE
PUBLIC TRUST FUNDS Assets of the W. F. Bodie Trust Fund, consisting of $50.00 cash
in bank and investment of $500.00 in U. S. Government bonds, were transferred to the Fort Valley State College in the fiscal year ended June 30, 1948.
GENERAL Official bonds of the Secretary and of the Treasurer are in the
amount of $25,000.00 each. All receipts disclosed by examination were properly accounted for
and expenditures were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the Regents' office for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
661
UNIVERSITY SYSTEM OF GEORGIA
REGENTS' OFFICE
TRANSFERS FROM AND ALLOTMENTS TO UNITS OF SYSTEM YEAR ENDED JUNE 30, 1948
Transfers From Units
Allotments
Educational and General
Other
SENIOR COLLEGES
University of Georgia, Athens....? Special Allotment FWA Funds, Advance Planning For Vet. Bldg. Fund Hoke Smith Memorial Foundation Fund
Univ. of Ga.--Savannah Div Ga. Sch. of Tech, Atlanta
Refund Surplus as of 6-30-46.. Refund Surplus as of 6-30-47. For Auxiliary Enterprises For Textile Bldg. Univ. of Ga. Sch. of Med., Augusta Refund Surplus as of 6-30-47.. Ga. St. Col. for Women, M'ville . Refund Surplus as of 6-30-47 . Ga. St. Womans Col., Valdosta.. Refund Surplus as of 6-30-47.. For Auxiliary Enterprise Ga. Teacher Col., Statesboro...... Refund Surplus as of 6-30-47.. No. Ga. Col., Dahlonega FWA Funds, Advance Planning
3,024,825.24
270,084.04 2,692,143.02
98,666.01 186,129.91
41,516.68 168,430.24 111,112.21
$ 4,300,567.24
320,084.04 3,402,893.02 (--) 58,813.66 (--) 189,739.78
396,766.01 (--) 2,640.09
665,629.91 (--) 17,361.24
165,116.68 (--) 148.72
281,430.24 (--) 27,388.81
319,112.21
P 8,000.00 16,001.00
1,525,000.00 4,163.23
683,742.20 1,025,000.00
6,200.00
5,600.00
JUNIOR COLLEGES
Abraham Baldwin Agri. Col., Tifton
Refund Surplus as of 6-30-47.. For Auxiliary Enterprises FWA Funds, Advance Planning Ga. Southwestern Col., Americus Refund Surplus as of 6-30-47.. FWA Funds, Advance Planning Middle Ga. Col., Cochran Refund Surplus as of 6-30-47.. FWA Funds, Advance Planning So. Ga. College, Douglas Refund Surplus as of 6-30-47.. FWA Funds, Advance Planning
92,808.25
179,208.25
(--) 2,750.26
51,935.81
126,935.81
(--) 10,002.40
55,977.11
113,710.44
(--) 7,592.54
67,546.51
145,046.51
(--) 9,526.19
16,000.00 4,000.00
4,000.00
4,000.00
3,600.00
662
UNIVERSITY SYSTEM OF GEORGIA
REGENTS' OFFICE
TRANSFERS FROM AND ALLOTMENTS TO UNITS OF SYSTEM YEAR ENDED JUNE 30, 1948
Transfers From Units
Allotments
Educational and General
Other
JUNIOR COLLEGES (Continued)
West. Ga. Col., Carrollton
$
Refund Surplus as of 6-30-47..
FWA Funds, Advance Planning
EXPERIMENT
Agri. Ext. Service, Athens
Refund Surplus as of 6-30-47..
Ga. Exper. Sta., Experiment
Refund Surplus as of 6-30-47..
Ga. Coastal Plains Exper. Station,
Tifton
Refund Surplus as of 6-30-47..
ADULT EDUCATION
Univ. of Ga., Atlanta Branch......
Div. of Gen. Ext., Athens
Refund Surplus as of 6-30-47..
NEGRO SCHOOLS
Albany St. Col., Albany
Refund Surplus as of 6-30-47..
FWA Funds, Advance Planning
Ft. Val. St. Col., Ft. Valley
Special Allotment
FWA Funds, Advance Planning
Ga. State Col., Savannah
Refund Surplus as of 6-30-47..
For Auxiliary Enterprise
88,468.42
1,114,213.58 411,953.33 111,233.53 715,376.27 113,248.74 32,762.13 154,317.87 191,688.60
$ 164,168.42 (--) 5,145.11
1,555,213.58
(--) 83,530.22
539,203.53
(--)
69.99
290,521.53 (_) 806.42
780,876.27 145,173.74 (--) 5,702.51
150,612.10 (--) 12,651.57
313,100.89 10,264.14
357,483.99 (--) 18,579.39
2,800.00
5,000.00 5,000.00 8,600.00
Totals--Summary
Revenue Funds, Transfers from
Units
$ 9,794,437.50
Allotments: Educ. & Gen., Less Refunds ...
$ 14,270,669.65
Auxiliary Enterprises FWA Advance Planning Vet. Bldg., Univ. of Ga Textile Bldg., Ga. Tech Hoke Smith Memorial Founda-
tion Fund Other--Univ. of Ga. for Int.
Payment
$ 714,542.20 50,001.00
1,525,000.00 1,025,000.00
4,163.23
8,000.00
$3,326,706.43
663
UNIVERSITY SYSTEM ALBANY STATE COLLEGE
ALBANY
664
UNIVERSITY SYSTEM OF GEORGIA ALBANY STATE COLLEGE, ALBANY
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENT
Transfers Other Spending Units Revenues Retained
Earnings, Educational Services
123,966.39 107,835.82
110,198.40 130,593.40
Total Income Receipts
.$ 231,802.21 $ 240,791.80
NON-INCOME Private Trust Accounts
15,244.16
23,029.75
CASH BALANCES, JULY 1st Budget Funds Private Trust Accounts
41,257.26 2,999.93
62,175.94 3,324.43
Totals
$ 291,303.56 $ 329,321.92
PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Rents Insurance Equipment Miscellaneous
Total Expense Payments
OUTLAYS Lands, Improvements Personal Services ,,. Contracts
Total Outlay Payments
NON-COST Private Trust Accounts
CASH BALANCES, JUNE 30th Budget Funds Private Trust Accounts
Totals
._$ 106,942.21 1,283.07
67,928.77 1,262.87 3,865.24 1,363.07 9,138.37 708.01 1,893.58
13,454.16 3,044.18
147,771.09 1,801.44
74,628.81 1,484.50 4,977.07 2,189.85
20,560.80 39.25
2,673.22 17,166.11
2,738.82
$ 210,883.53 $ 276,030.96
2,500.00 4,057.00
6,557.00
$ 14,919.66 $ 19,852.70
62,175.94 3,324.43
20,379.78 6,501.48
_. $ 291,303.56 $ 329,321.92
665
UNIVERSITY SYSTEM OF GEORGIA ALBANY STATE COLLEGE, ALBANY
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
Cash Balance, Educational and General Cash Balance, Auxiliary Enterprises Cash Balance, Agency Funds Cash Balance, Revenue Collections
$(--) 5,080.75 13,529.13 6,501.38 11,931.40 $
26,881.16
Accounts Receivable
Educational and General
Aaron Brown (Disallowed car parking charges
on 5c per mile trip)
Revenue Collections
Veterans Administration
$
Students Accounts
Athletic Association (Room and Board)
2,838.83 1,886.50 3,195.00
.50 7,920.33
$ 34,801.99
LIABILITIES
AUXILIARY ENTERPRISES Accounts Payable Architect Fee (FWA Bldg. Planning) Purchase Orders Outstanding
$ 2,500.00 1,847.72 $ 4,347.72
AGENCY FUNDS Reserve for Private Trust Funds
REVENUE COLLLECTION ACCOUNT
Reserve for Funding to Regents
SURPLUS Educational and General Auxiliary Enterprises
6,501.38
19,851.73
$(--) 5,080.25
--
9,181.41
4,101.16
$ 34,801.99
666
UNIVERSITY SYSTEM OF 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, 1948 with a deficit of $5,080.25 in its educational and general fund, having accounts receivable on this date of $0.50 with an overdraft in bank account of $5,080.75.
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary enterprises at the College on June 30, 1948 was $9,181.41, after providing reserve of $4,347.72 for liquidation of accounts payable and purchase orders outstanding.
REVENUE COLLECTIONS
Fees collected in the year ended June 30, 1948 amounted to $42,676.53 and $2,017.00 was collected from rents and other sources, of which $32,762.13 was transmitted to the Central Office of the Board of Regents within the period under review and $11,931.40 remained on hand June 30, 1948 to be transferred to the Regents Office in the next fiscal period.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE INCOME
Income with which to meet the year's educational and general operating expenses amounted to $146,793.80 and consisted of an allotment of $137,960.53 from the Board of Regents and $8,833.27 tuition, fees and rents retained.
OPERATING COSTS
Expenditures for the current operating expenses of the educational and general activities of the College in the year were $187,445.45, which exceeded income by $40,651.65 and reduced the $35,570.90 cash balance held at the beginning of the period to a net overdraft of $5,080.75 on June 30, 1948.
667
UNIVERSITY SYSTEM OF GEORGIA ALBANY STATE COLLEGE, ALBANY
Included in analysis of cash balance is the amount of $8,000.00 due to the Revenue Collection account by the Educational and General Account for funds transferred from Revenue Collection account for paying July and August salaries in June 1948. OPERATING ACCOUNT--AUXILIARY ENTERPRISES AVAILABLE INCOME
Earnings from dormitories, dining halls and book store in the period under review were $77,066.60 and $5,000.00 was received from the Regents for FWA Building Planning, making a total for the fiscal year of $82,066.60. OPERATING COSTS
Expenditures for the current operating expenses of the dormitories, dining halls and other auxiliary enterprises at the College in the period under review were $88,585.51 and $6,557.00 was expended for housing and paving projects, making a total of $95,142.51, which exhausted the $82,066.60 income provided and reduced cash balance of $26,605.04 held at the beginning of the fiscal period to $13,529.13 on June 30, 1948.
The first lien on this remaining cash balance is for liquidation of outstanding accounts payable and purchase orders, and the remainder will be available for expenditure in the ensuing 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 following:
m.
^-
G68
UNIVERSITY SYSTEM OF GEORGIA ALBANY STATE COLLEGE, ALBANY
YEAR ENDED JUNE 30th
BY ACTIVITY
1948
1947
1946
EDUCATIONAL AND GENERAL
Administration Plant Library Instruction
Total Edue. and General
$ 26,765.13 $ 23,854.12 $ 18,817.06
37,714.58
24,392.05
20,053.74
13,475.51
12,774.56
12,943.95
109,490.23
76,928.28
43,845.85
$ 187,445.45 $ 137,949.01 $ 95,660.60
AUXILIARY ENTERPRISES
Dormitories
Dining Halls
.
Book Store
Total Auxiliary
Total All Activities
$ 19,224.33 $ 14,277.60 $ 7,883.71
75,702.88
58,349.07
37,613.87
215.30
307.85
88.80
$ 95,142.51 $ 72,934.52 $ 45,586.38
... $ 282,587.96 $ 210,883.53 $ 141,246.98
BY OBJECT
EDUCATIONAL AND GENERAL Personal Service Travel Expense Supplies, Materials Communication Services Heat, Lights, Power, Water Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Equipment Miscellaneous
OUTLAY Buildings, Lands Equipment
Total Educ. and General
133,786.90 $ 1,801.44
18,403.35 1,388.67 2,115.84 2,189.85
11,188.35 26.50
1,465.29 13,211.40
1,867.86
94,470.14 % 1,283.07
21,314.57 1,178.31 1,454.41 1,327.65 4,707.59 708.01 1,074.10 8,254.27 2,176.89
$ 187,445.45 % 137,949.01 $
58,519.60 743.76
9,302.78 1,160.66 1,605.14 1,295.16 5,646.51
708.00 108.44 10,178.21 774.27
90,042.53
00
00 $
182.91
00
00
5,435.16
00
00 $ 5,618.07
$ 187,445.45 $ 137,949.01 $ 95,660.60
669
UNIVERSITY SYSTEM OF GEORGIA ALBANY STATE COLLEGE, ALBANY
YEAR ENDED JUNE 30th
BY OBJECT
1948
1947
1946
AUXILIARY ENTERPRISES Personal Service Travel Expense Supplies, Materials Communication Service Heat, Lights, Power, Water Repairs, Alterations Rents Insurance, Bonding Equipment Miscellaneous
OUTLAY
Buildings, Lands Equipment
Total Auxiliary
Total All Activities
$ _
$
13,984.19 00
56,225.46 95.83
2,861.23 9,372.45
12.75 1,207.93 3,954.71
870.96
88,585.51 $
12,472.07 00
46,614.20 84.56
2,410.83 4,430.78
00 00 5,199.89 1,722.19
72,934.52 $
9,439.34 18.55
31,075.37 46.80
1,986.17 1,061.70
00 00 1,064.78 422.81
45,115.52
6,557.00 00
00
00
00
470.86
$ 95,142.51 $ 72,934.52 $ 45,586.38
$ 282,587.96 $ 210,883.53 $ 141,246.98
Number of Employees June 30th_.
Average Enrollment
Annual Student Per Capita Cost Educational and General Auxiliary Enterprise
Totals.
46
48
51
639
581
349
293.34 $ 148.89
442.23 $
237.43 $ 125.54
362.97 $
274.10 130.62
404.72
GENERAL
The President and the Comptroller of the College are each bonded in the amount of $5,000.00 and the Cashier for $2,000.00.
Books and records were found in good condition, all receipts disclosed by examination were properly accounted for and expenditures were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the College for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
mum*
671
UNIVERSITY SYSTEM GEORGIA SOUTHWESTERN COLLEGE
AMERICUS
672
UNIVERSITY SYSTEM OF GEORGIA GEORGIA SOUTHWESTERN COLLEGE. AMERICUS
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Snendine- Units
$
Revenues Retained
Grants, Counties Earnings, Educational Services
-
....
85,327.01
6,898.00 145,361.25
$ 70,520.73
7,205.00 131,882.14
Total Income Receipts
$ 237,586.26 $ 209,607.87
NON-INCOME
Private Trust Accounts
...
5,607.42
7,235.93
CASH BALANCES, JULY 1st Budget Funds Private Trust Accounts
Totals
57,035.46
52,674.60 2,888.98
? 300,229.14 $ 272,407.38
PAYMENTS
EXPENSE
Personal Services
Travel Supplies, Materials Communication
Heat, Light, Power, Water
Publications
Repairs
...
Rents
Insurance
....
Equipment
Miscellaneous
.
Total Expense Payments
OUTLAYS
Lands, Improvements Personal Services ... Contracts
Equipment
NON-COST Private Trust Accounts
CASH BALANCES, JUNE 30th
Budget Funds Private Trust Accounts
Totals.,
$
..
--
114,148.96 655.28
54,836.26 1,419.98 4,195.10 852.58
10,766.67 77.46
1,911.11 9,802.41
648.90
$ 137,326.54
1,152.45 66,979.08
1,599.40 3,541.13 2,648.99 7,009.96
352.42 2,965.43 13,339.77 1,191.25
-$ 199,314.71 $ 238,106.42
31,302.38 11,330.03
2,718.44
4,000.00 6,945.77
52,674.60 2,888.98
20,176.05 3,179.14
..$ 300,229.14 $ 272,407.38
673
UNIVERSITY SYSTEM OF GEORGIA GEORGIA SOUTHWESTERN COLLEGE, AMERICUS
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
EDUCATION AND GENERAL
Cash and in Banks
.$
Accounts Receivable
J. K. Gregory, Disallowed payments for car park
ing on 5c mileage trips
7,481.76 7.94 $
7,489.70
AUXILIARY ENTERPRISES
Cash and in Banks Accounts Receivable
Veterans Accounts (Store)
11,161.72 1,400.07
12,561.79
AGENCY ACCOUNTS Cash and in Banks
REVENUE COLLECTION ACCOUNT Cash and in Banks
LIABILITIES, RESERVES, SURPLUS EDUCATION AND GENERAL
Reserve for Balance in Planters Bank (Defunct)For Rehabilitation Projects
AUXILIARY ENTERPRISES Reserve for Unearned Income_
AGENCY ACCOUNTS Reserve for Trust Funds
REVENUE COLLECTION ACCOUNT
Reserve for Funding Unearned Income To Regents
SURPLUS Educational and General Auxiliary Enterprises _
3,179.14
1,532.57 $ 24,763.20
814.40 289.49
1,103.89 1,244.15
3,179.14
1,532.57
6,385.81 11,317.64
17,703.45
$ 24,763.20
674
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, 1948 with a surplus of $6,385.81 in its educational and general fund, after providing the necessary reserves of $289.49 for rehabilitation projects and $814.40 for amount on deposit in defunct bank.
AUXILIARY ENTERPRISES
Surplus available for operation of the dining halls, dormitories and other auxiliary enterprises at the College on June 30, 1948 was $11,317.64 and $1,244.15 had been reserved for unearned income.
REVENUE COLLECTIONS
Tuition and fees collected in the period under review amounted to $43,188.31 and $9,905.00 was received from State Vocational Aid, Sumter County and Americus City Boards of Education and property rents, making a total of $53,093.31.
The $53,093.31 collected in the year, together with a balance of $375.07 brought over from previous period, made a total of $53,468.38 to be accounted for, of which $51,935.81 was transmitted to the Board of Regents and $1,532.57 remained on hand June 30, 1948, to be transferred to the Central Office of the Board of Regents in the next fiscal period.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE INCOME
Allotment to the College by the Board of Regents in the year ended June 30, 1948 for educational and general operations was $120,933.41 and income of $10,252.49 from fees and other sources was retained, making total income available for the year $131,185.90.
OPERATING COSTS
Expenditures for the current operating expenses of educational and general activities at the College in the year ended June 30, 1948 were $143,159.80 and $4,000.00 architect's fee was paid for building
675
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE, AMERICUS
planning, making total cost payments of $147,159.80, which was 815,973.90 in excess of income received and reduced the $23,455.66 cash balance held at the beginning of the fiscal year to $7,481.76 on June 30, 1948 and this amount, after providing reserves for rehabilitation project and amount on deposit in defunct bank, will be available for expenditure in the next fiscal year, subject to budget approvals.
OPERATING ACCOUNTS- -AUXILIARY ENTERPRISES AVAILABLE INCOME
Auxiliary Enterprises income from earnings in the period was $77,264.47, of which $15,247.15 was from dormitories, $59,519.39 from dining halls and $2,497.93 net sales of the bookstore.
OPERATING COSTS Expenditures for the operating cost of auxiliary enterprises at
the College in the year ended June 30, 1948 amounted to $94,946.62 which exhausted the $77,264.47 available income and reduced cash balance of $28,843.87 held at the beginning of the year to $11,161.72 on June 30, 1948, of which $1,244.15 is reserved for Unearned income and the remainder will be available for expenditure in the ensuing 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 following:
6v6
UNIVERSITY SYSTEM OF GEORGIA GEORGIA SOUTHWESTERN COLLEGE, AMERICUS
YEAR ENDED JUNE 30th
BY ACTIVITY
1948
1947
1946
EDUCATIONAL AND GENERAL
Administration Plant Library Instruction
$ 35,270.35 32,271.78 4,090.03 75,527.64
43,168.63 12,113.70 2,967.09 71,289.14
$ 147,159.80 $ 129,538.56 $
16,178.93 9,145.84 2,856.74
36,184.25
64,365.76
AUXILIARY ENTERPRISES Dining Halls Dormitories Store Farm
Total
$ 61,292.24 $ 78,138.20 $ 27,844.33
29,805.86
28,353.25
12,643.60
3,848.52
3,308.12
3,958.35
2,608.99
739.74
$ 94,946.62 $ 112,408.56 $ 45,186.02
$ 242,106.42 $ 241,947.12 $ 109,551.78
BY OBJECT
EDUCATIONAL AND GENERAL
Personal Service Travel Expense Supplies, Materials Communication Services Heat, Lights, Power, Water Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Equipment Miscellaneous
OUTLAY
Buildings, Equipment
$ 112,059.55 $ 1,084.32
11,917.17 1,310.35 1,158.33 2,598.81 1,370.16 337.44 1,583.64 8,603.72 1,136.31
93,268.26 $ 605.53
5,581.82 1,231.79 1,275.56
852.58 2,533.97
.00 1,247.89 4,677.40
624.34
54,048.36 1,316.53 3,633.71 964.44 744.58 684.85 1,227.74 .00 142.69 543.89 356.25
$ 143,159.80 $ 111,899.14 g 63,663.04
4,000.00
17,639.42
$ 147,159.80 $ 129,538.56 $
702.72 64,365.76
677
UNIVERSITY SYSTEM OF GEORGIA GEORGIA SOUTHWESTERN COLLEGE, AMERICUS
BY OBJECT
AUXILIARY ENTERPRISES
Personal Service Travel Expense Supplies, Materials Communication Services Heat, Light, Power, Water Printing, Publications Repairs, Alterations Rents Insurance, Bonding Equipment Miscellaneous
YEAR ENDED JUNE 30th
1948
1947
1946
$ -----
?
25,266.99 $ 68.13
55,061.91 289.05
2,382.80 50.18
5,639.80 14.98
1,381.79 4,736.05
54.94
94,946.62 $
20,880.70 $ 49.75
49,254.44 188.19
2,919.54 .00
8,232.70 .00
663.22 5,125.01
102.02
87,415.57 $
17,689.92 .00
20,797.60 141.12
1,924.43 .00
1,158.57 119.25 54.97 362.64 61.92
42,310.42
OUTLAY Buildings, Equipment Total
.00
24,992.99
2,875.60
-$ 242,106.42 $ 241,947.12 $ 109,551.78
Number of Employees June 30
Average enrollment
Annual Cost per Student Education and General Auxiliary Enterprises
Total
_40
_49
_29
286
402
235
$
514.54 $
322.23 $
273.89
331.98
279.63
192.28
$
846.52 $
601.86 $
466.17
GENERAL
The Comptroller and the bookkeeper of the College are each bonded in the amount of $5,000.00.
Disallowed payments shown as accounts receivable in balance sheet are for parking car and included in expense vouchers of J. K. Gregory while on official business for the College and for which he was paid the legally authorized mileage of 5c per mile.
Extension building repairs were made in the period under review, which were charged on the books as "accounts payable" but which have been distributed in the within report as made for labor and supplies.
678
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE, AMERICUS
July and August 1948 salaries for regular employees were paid in June 1948 and the amount carried on balance sheet as an account receivable.
In the year ended June 30, 1948, Mrs. T. A. Jackson left a will bequeathing property to a loan fund to aid students to attend school at this College. The will has been contested by her heirs, but Court decisions have been won in favor of the Board of Regents for establishing the loan fund from proceeds of Estate of Mrs. Jackson. It is expected the fund will be between $60,000.00 and $75,000.00.
All receipts disclosed by examination 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 Auditor's office during this examination and throughout the year.
679
UNIVERSITY SYSTEM DIVISION OF AGRICULTURAL EXTENSION
680
UNIVERSITY SYSTEM OF GEORGIA DIVISION OF AGRICULTURAL EXTENSION, ATHENS
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units.. Revenues Retained
Grants from U. S. Government Grants from Counties Donations Earnings, Development Services
$ 412,623.00 $ 357,469.78
1,103,113.47 3,900.00 2,091.52
63,306.84
1,062,511.89 4,295.00 1,259.45
46,147.24
Total income receipts
$1,585,034.83 $1,471,683.36
NON-INCOME Private Trust Accounts
18,303.77
22,979.64
CASH BALANCES, JULY 1st Budget Funds Private Trust Accounts
Total.
166,938.02 154.58
143,114.38 1,694.90
$1,770,431.20 $1,639,472.28
PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water.. Publications Repairs Rents Miscellaneous
Total expense payments
OUTLAY Equipment
NON-COST Private Trust Accounts
CASH BALANCES, JUNE 30th Budget Funds Private Trust Accounts
Totals..
$1,287,543.10 231,333.99 41,109.15 9,645.47 1,649.76 17,725.79 2,722.05 12.00 1,616.26
$1,246,419.97 241,099.88 33,209.41 11,757.98 1,751.27 14,285.58 1,939.73 74.00 1,246.55
$1,593,357.57 $1,551,784.37
15,500.90
7,389.81
16,763.45
22,603.81
143,114.38 1,694.90
55,623.56 2,070.73
$1,770,431.20 $1,639,472.28
681
UNIVERSITY SYSTEM OF GEORGIA DIVISION OF AGRICULTURAL EXTENSION, ATHENS
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
CASH ASSETS Available Cash in Bank Budget Funds--Federal -- State and Other
Private Trust and Agency Funds Accounts Receivable
Tennessee Valley Authority Total Current Assets
$ 54,777.36 846.20
$ 55,623.56 10,332.59 $$ 65,956.15
6,678.09 $ 72,634.24
LIABILITIES, RESERVES, SURPLUS
LIABILITIES None Reported.
RESERVES For Extension Program--Federal Funds., For Conservation Movie--Donated Funds
For Private Trust and Agency Funds
$ 54,777.36 1,309.73
$ 56,087.09 10,332.59 $ 66,419.68
SURPLUS Unappropriated Surplus Total Liabilities, Reserves, Surplus
6,214.56 $ 72,634.24
682
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, 1948, with a surplus of $6,214.56, after providing reserves of $54,777.36 for unallotted Federal Funds. $1,309.73 for funds donated for Conservation Movie, and $10,332.59 for U. S. Taxes, Teacher Retirement Contributions, and Insurance Premiums to be remitted.
Assets on this date consisted of $65,956.15 cash in banks, and accounts receivable due from the Tennessee Valley Authority amounting to $6,678.09.
The unexpended Federal Funds held on this date amounting to $54,777.36 are deductible from future appropriations, and are distributed as follows:
Smith-Lever and Bankhead-Jones Bankhead-Flannagan Research and Marketing
$ 8,964.37 45,286.25
_ 526.74
$54,777.36
REVENUE COLLECTIONS
Federal Grants in the period under review to the Division of Agricultural Extension were $1,062,511.89, and $51,701.69 was received from Tennessee Valley Authority, Clark County and other sources, making total revenue collections for the year $1,114,213.58, all of which was transmitted to the Board of Regents within the fiscal year.
AVAILABLE INCOME
Income with which to meet the year's general operating expenses amounted to $1,471,683.36, 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 fiscal year' ended June 30, 1948, were $1,551,784.37, and $7,389.81 was expended for new equipment, which exceeded income provided by $87,490.82, and reduced cash balance of $143,114.38 held
688
UNIVERSITY SYSTEM OF GEORGIA DIVISION OF AGRICULTURAL EXTENSION, ATHENS
at the beginning of the fiscal period to $55,623.56 on June 30, 1948, of which $54,777.36. is in unallotted Federal Funds and $846.20 in State Funds available for expenditure, subject to budget approvals, in the next fiscal year.
COMPARISON OF OPERATING COSTS Expenditures by the Division for the past three years are com-
pared in the statement following:
684
UNIVERSITY SYSTEM OF GEORGIA DIVISION OF AGRICULTURAL EXTENSION, ATHENS
YEAR ENDED JUNE 30
BY ACTIVITY
1948
1947
1946
Administration Publications County Agent Work Home Dem. Agent Work Home Improvement Nutrition Textiles, Clothing ._ Utilization Child Development .. Home Industries Program Analysis _.. Negro Co. Agent Work Negro Home Dem. Agent Work..* Four H. Club Work Economics and Marketing Beef Cattle, Sheep Dairying Poultry Swine Agronomy Horticulture Agric. Engineering Forestry Soil Conservation Recreation Entomology Rodent Control Wildlife Conservation _. Bee Culture Research and Marketing Emergency Farm Labor War Food Production Conservation Movie Tenn. Valley Authority
$ ,..____
23,834.33 55,423.93 647,754.18 332,792.47
5,482.27 8,763.78 5,300.08 10,321.14 5,399.33 5,027.97
2,899.92 88,892.55 53,469.62 42,604.99 40,681.23
2,107.56 19,707.39 12,324.50
6,657.20 32,075.42 17,216.82 19,531.99 11,799.11
8,194.60 5,086.19
2,804.29 2,088.78 2,896.52 42,378.00
1,643.84 44,014.18
23,417.31 65,587.13 664,175.58 308,149.85
5,430.40 5,195.18 4,416.16 5,699.00 5,142.29 4,594.18 2,899.92 89,124.42 50,107.76 38,391.13 43,334.50 3,644.55 16,338.84 12,418.72 6,753.57 25,189.61 15,861.84 19,602.86 8,416.11 8,489.62 3,706.96
1,438.84
98,955.38
1,651.19 66,725.57
19,615.94 49,147.54 484,457.06 239,553.10
4,690.51 4,387.58 2,858.95 9,549.55 4,663.93 3,554.13 2,659.92 52,121.13 29,680.84 32,951.67 32,053.96 2,802.54 10,812.21 10,922.15 2,471.58 18,733.65 15,487.84 14,116.27 7,204.61
896.48
1,537.51
145,099.40 65,414.45 5,476.79 50,190.35
$1,559,174.18 $1,608,858.47 $1,323,111.64
685
UNIVERSITY SYSTEM OF GEORGIA DIVISION OF AGRICULTURAL EXTENSION, ATHENS
YEAR ENDED JUNE 30
BY OBJECT
1948
1947
1946
Personal Services Travel Expense Supplies and Materials ^ Communication Services Heat, Light, Power, Water Printing and Publicity Repairs, Alterations Rents Miscellaneous
Sub-totals Outlay--Equipment
$1,246,419.97 241,099.88 33,209.41 11,757.98 1,751.27 14,285.58 1,939.73 74.00 1,246.55
$1,551,784.37 7,389.81
$1,559,174.18
287,543.10 231,333.99
41,109.15 9,645.47 1,649.76 17,725.79 2,722.05
$1,148,671.42 104,909.59 15,544.07 10,961.69 2,242.58 27,403.20 1,324.45
1,628.26
4,025.79
,593,357.57 $1,315,082.79
15,500.90
8,028.85
,608,858.47 $1,323,111.64
Number of Employees at June 30
710
731
733
GENERAL
In the period covered by this report, payments amounting to $49,744.59 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, 1948, for accounting purposes. These funds were not received or disbursed by the Comptroller of the University, and therefore have not been included in the within 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 receipts disclosed by examination were properly accounted for and expenditures were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the Division for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
_
687
UNIVERSITY SYSTEM UNIVERSITY OF GEORGIA
ATHENS
688
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units Transfers from Public Trust Funds Revenues Retained
Grants from U. S. Government Grants from Counties Donations Earnings, Educational Services
*.__! 75,670.85 $2,952,156.38
800.00
12,720.00
86,434.96 18,770.25 37,798.53 3,475,442.36
85,433.96 26,627.10 64,433.84 3,916,989.35
Total income receipts
$3,694,916.95 $7,058,360.63
NON-INCOME
Public Trust Funds Transfers to Spending Units Transfers to G. S. C. W. Trust Funds Investments Income Gifts for Principal
Private Trust Funds
_(--) 4,548.81 (--) 16,588.12
(--) 4,342.60
809,963.15
419,332.88
83,504.09
76,640.66
17,241.35
74,868.66
496,063.15
798,412.17
CASH BALANCES, JULY 1st
Budget Funds Public Trust Funds _ Private Trust Funds
Totals
446,857.80 98,192.79 87,193.54
249,386.70 219,402.16 122,473.81
$5,725,041.41 $9,002,289.55
"""" " ~~~-~-T~~:K^-~V^ $m:
689
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS
PAYMENTS
1947
1948
EXPENSE
Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Rents Insurance Equipment Miscellaneous
Total Expense Payments
$2,135,239.68 55,900.81
804,694.66 22,488.80
131,796.77 7,733.81
223,717.57 31,441.06 31,961.31
L_ 24,903.39
$2,876,737.37 69,398.61
1,145,532.22 20,114.50
157,111.83 37,928.09
112,807.91 30,780.86 45,226.09
319,114.74 36,519.57
.$3,469,927.86 $4,851,271.79
OUTLAYS
Lands, Improvements Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Repairs Insurance Contracts Miscellaneous
Equipment
119,267.23 437.59
4,379.43
28,588.10 41,430.56 228,357.28
193,174.38 1,804.87
37,186.40 18.40 9.56
2,108.00 464,579.93
294.60 84,015.53
NON-COST
Public Trust Funds Investments Expenses, Objects of Trust
Private Trust Funds
773,776.80 6,831.01
460,782.88
619,272.37 8,768.10
746,590.29
CASH BALANCES, JUNE 30th
Budget Funds Public Trust Funds Private Trust Funds
Totals
249,386.70 219,402.16 122,473.81
1,673,283.87 145,615.77 174,295.69
$5,725,041.41 $9,002,289.55
690
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS
BALANCE SHEET JUNE 30, 1948
ASSETS
1--REVENUE COLLECTIONS Cash on Hand and in Bank-
$ 36,389.77
2--EDUCATIONAL AND GENERAL
Cash on Hand and in Bank U. S. Bonds--Temp. Investment
Accounts Receivable
General
Veterans Administration
Emory University
Air Travel Deposit
Vocational
^
Accrued Interest on U. S. Bonds Temp. Inves.--Vet. Med. Bldg. Funds-
Total Assets--Ed. and Gen. Fund
$ 465,717.09 1,200,000.00 $1,665,717.09
$ 2,054.23 172,551.98 2,100.00 425.00 32,329.77
209,460.98
4,654.52 $1,879,832.59
3--AUXILIARY ENTERPRISES
Cash on Hand--Book StoreAccounts Receivable
Veterans Administration Inventories
Total Assets Aux. Enterprises..
$ 2,233.21
25,722.60 124,062.11 $ 152,017.92
4--PRIVATE TRUST AND AGENCY FUNDS Cash on Hand and in Banks Total Assets Agency Funds
$ 196,884.47 $ 196,884.47
691
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS
BALANCE SHEET JUNE 30, 1948
LIABILITIES, RESERVES, FUND BALANCES AND SURPLUS
1--REVENUE COLLECTIONS Reserve for Funds to be transmitted to Regents of the University System
2--EDUCATIONAL AND GENERAL Liabilities Accounts Payable Purchase Orders Outstanding
Reserves For Restricted Funds For Unearned Income For Registration Deposits For Aviation For Navy Research For Vet. Med. Bldg. For Com.--Journ. Bldg. For Gilbert Mem. Inf. For Fed. Works Agency For Contracts to Let For Rebuilding For Other Buildings For Equipment
Surplus For Operations Total Liab., Res. and Surp. E. & G. Fd._
3--AUXILIARY ENTERPRISES Liabilities Overdraft--Operating Account Accounts Payable Purchase Orders Outstanding
Reserve For Meal Deposits
Surplus For Operations
Total Liab. Res. and Surp. Aux. Ent
4--PRIVATE TRUST AND AGENCY FUNDS Fund Balances Private Trust Accounts U. S. Taxes Teh. Ret. System Contributions
Total Fund Balances.
$ 36,389.77
9,362.02 38,518.99 $ 47,881.01
71,270.66 53,010.98 6,075.00 35,658.41
420.65 1 ,429,836.97
26,077.13 6,961.57 3,710.58 8,248.13
75.00 12,876.15 38,572.75
1,692,793.98
139,157.60 $1,879,832.59
31,056.20 1,051.14 6,957.47 $
39,064.81
7,961.33
104,991.78 $ 152,017.92
$ 174,295.69 17,572.06 5,016.72
$ 196,884.47
692
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS
ASSETS
BALANCE SHEET JUNE 30, 1948
5--PUBLIC TRUST FUNDS
Endowment Funds
Loan Funds
Totals
Investments Stocks and Bonds Real Estate Buildings--U. of Ga Fraternity Loans Student Notes Debentures
$ 895,105.45 25,400.00
113,016.72
80.00
838,783.75 26,065.68
396,830.75 41,855.69
132,031.63
Total Investments Cash and in Bank
$1,033,602.17 41,903.46
,435,567.50 103,712.31
Total Public Trust Fund Assets. $1,075,505.63 $1,539,279.81
,733,889.20 51,465.68
509,847.47 41,855.69
132,031.63 80.00
,469,169.67 145,615.77
$2,614,785.44
6--PLANT FUNDS Land Franklin Campus College of Agri. Campus Coordinate Campus Off-Campus Denmark Whitehall Hardeman Watson Springs Other Tracts
63 Acres 150 Acres
57 Acres
150 Acres 1,875 Acres.,
462 Acres.. 607 Acres 870 Acres
$ 100,000.00 45,000.00 45,600.00
7,500.00 18,675.00
2,500.00 9,000.00 32,650.00
Total Land
4,234 Acres.
$ 260,925.00
Buildings Franklin Campus College of Agri. Campus Coordinate Campus Farms
Trust Funds Invested in Bldgs Improvements Other Than Buildings
Streets and Sidewalks Lighting System Heating System Water System Equipment
Total Physical Plant Assets
Total Assets
$4,513,114.50 2,160,467.62 499,000.00 172,870.00
$7,345,452.12 _(--)509,847.47 6,835,604.65
$ 233,082.00 37,425.00 85,661.11
12,548.36
368,716.47
2,099,810.94
$9,565,057.06
$14,444,967.25
mmmm
693
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS
BALANCE SHEET JUNE 30, 1948
LIABILITIES, RESERVES, FUND BALANCES AND SURPLUS
5--PUBLIC TRUST FUNDS
Fund Balances For Objects of Trust For Investment
Endowment Funds
Loan Funds
Total
$ 103,895.08 $ 275,150.18 $ 379,045.26 971,610.55 1,264,129.63 2,235,740.18
Total Fund Balances
. $1,075,505.63 $1,539,279.81 $2,614,785.44
6--PLANT FUNDS
Surplus Invested in Fixed Assets Land Buildings Improvements Other Than Buildings Equipment
Total Surplus Invested in Fixed Assets
Total Liabilities, Reserves, Fund Balances and Surplus
$ 260.925.0C 6,835,604.65 368,716.47 2,099,810.94
$ 9,565,057.06
$14,444,967.25
694
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA, ATHENS
SUMMARY
FINANCIAL CONDITION--BUDGET FUNDS EDUCATIONAL AND GENERAL
The University of Georgia, at Athens, ended the fiscal year on June 30, 1948, with surplus available for operations of $139,157.60, after providing reserves of $47,881.01 for liquidation of outstanding accounts payable and purchase orders and reserving $1,692,793.98 for Veterinary Medicine Building and other restricted purposes.
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary enterprises at the University of Georgia on June 30, 1948 was $104,991.78, after reserve of $39,064.81 had been provided for liquidation of outstanding accounts payable, purchase orders and other liabilities, and $7,961.33 reserved for meal deposits.
REVENUE COLLECTIONS Revenue collections in the year ended June 30, 1948, were $116,-
022.30 from the State Department of Education, $70,433.96 in U. S. Morrill-Nelson Grants, $12,720.00 endowment income, $1,726,383.28 student fees, $558,625.24 from sales and services, $393,501.24 from the Veterans Administration, and $183,445.65 from gifts, rents, transfers and other sources, which with $83.34 held at the beginning of the fiscal year made a total of $3,061,215.01 to be accounted for.
Of this $3,061,215.01 to be accounted for, $3,024,825.24 was transmitted to the Regents Central Office, in Atlanta, and $36,389.77 remained on hand June 30, 1948, to be transferred in the next fiscal period.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE INCOME
Income with which to meet the year's educational and general operating expenses amounted to $6,038,085.63, and was provided by $5,853,731.47 allotment by the Regents, and $239,322.58 revenues retained together with transfer of $5,139.17 from the University Branch at Savannah, from which $28,204.19 was transferred to the Revenue Collection Account and $31,903.40 to Auxiliary Enterprises Account.
695
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA, ATHENS
OPERATING COSTS
From the $6,038,085.63 available income, $3,830,096.84 was expended for the current operating expenses of educational and general activities at the University, and $756,636.11 paid for new buildings, improvements and equipment, and $1,451,352.68 remained on hand, increasing the $214,364.41 cash balance held at the beginning of the fiscal year to $1,665,717.09 on June 30, 1948. Of this $1,665,717.09 remaining cash balance, together with proceeds from $214,115.50 accounts receivable and accrued interest on U. S. Bonds, $47,881.01 is for liquidation of outstanding accounts payable and encumbrances, $1,429,836.97 is for construction of Veterinary Medicine Building, $262,957.01 is for restricted and other designated purposes, and $139,157.60 will be available for expenditure in the next fiscal period, subject to budget approvals.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES AVAILABLE INCOME
Earnings of auxiliary enterprises in the year just closed were $222,433.03 from dormitories, $486,387.69 from dining halls, and $241,155.77 from book store, laundry and other activities, a total of $949,976.49, which was increased to $983,968.57 by transfers of $2,088.68 from the General Extension Division and $31,903.40 from Educational and General Fund.
OPERATING COSTS
Expenditures for the current operating expense of the Auxiliary Enterprises in the year ended June 30, 1948, were $1,021,174.95, and $26,555.56 was paid on purchase of buildings constructed with Public Trust Funds, making a total of $1,047,730.51, which exhausted the $983,968.57 available income, together with $34,938.95 cash balance held at the beginning of the fiscal period, and created an overdraft in the account on June 30, 1948, of $28,822.99.
COMPARISON OF OPERATING COSTS
Expenditures for the operating cost of all activities at the University the past year are compared with the previous year's expenditures in the statement following:
696
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS
BY ACTIVITY
EDUCATIONAL AND GENERAL
Administration and General Plant
Expense Outlay Libraries Instruction Research Services Related to Instruction Extension
Total Educational and General
YEAR ENDED JUNE 30th
1948
1947
$ 287,083.84 $ 201,369.14
409,739.84 756,636.11 184,256.18 1,902,083.29 190,072.19 655,118.78 201,742.72
352,531.82 156,608.05 136,096.26 1,285,563.09 117,191.65 22,143.45 159,628.45
$4,586,732.95 $2,431,131.91
AUXILIARY ENTERPRISES
Dormitories
:
Dining Halls
Dorm, an D. H.--General _
Other Auxiliary Enterprises
Total Auxiliary Enterprises
Total Expenditures
$ 189,818.76 592,547.13 78,802.71 186,561.91
185,630.09 631,079.26
71,810.89 572,735.90
$1,047,730.51 $1,461,256.14
$5,634,463.46 $3,892,388.05
BY OBJECT
Personal Services
Travel Expense
Supplies and Materials
Communication Services
.
Heat, Light, Power, Water
Printing, Publications
Repairs
Rents
Miscellaneous
. .'_
Insurance and Bonding
Equipment
:
Total Expense Payments
Outlay:
Lands, Building and Permanent Improvements Equipment _
Total Cost Payments
$2,876,737.37 69,398.61
1,145,532.22 20,114.50 157,111.83 37,928.09 112,807.91 30,780.86 36,519.57 45,226.09
319,114.74
2,135,289.68 55,900.81
804,694.66 22,488.80
131,796.77 7,733.81
223,717.57 31,441.06 24,903.39 31,961.31
$4,851,271.79 $3,469,927.86
699,176.14 84,015.53
194,102.91 228,357.28
$5,634,463.46 $3,892,388.05
697
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OP GEORGIA, ATHENS
Number of Employees June 30th
Average Enrollment
Annual Student Per Capita Cost: Educational and General Auxiliary Enterprises
Totals
958 6,468
844 5,977
$
709.14 $
406.75
161.98
244.48
$
871.12 $
651.23
PUBLIC TRUST FUNDS
Public Trust Funds consist of Student Loan Funds, including endowment therefor, and Endowment, on Non-expendable, Funds.
Total receipts in the year ended June 30, 1948, from investments realized, income of trusts and gifts for principal amounted to $568,684.53, of which $16,588.12 was transferred to units of the University System in accordance with respective trust agreements, leaving net receipts of $552,096.41.
Of the $552,096.41 net receipts and $219,402.16 cash held at the beginning of the fiscal year, $619,272.37 was re-invested and $6,610.43 expended for objects of trust, and $145,615.77 remained on hand June 30, 1948.
Student Loan Funds on June 30, 1948, were invested, as follows:
Stocks and Bonds Student Notes Real Estate Buildings--U. of Ga. Fraternity Loans
$ 838,783.75
:
132,031.63
:
26,065.68
396,830.75
41,855.69
Total Investments
$1,435,567.50
On the same date Student Loan Funds had a cash balance of $103,712.31, consisting of $275,150.18 available for loans and an : overdraft of $171,437.87 in cash for investments.
Student notes collected in the year ended June 30, 1948, amounted |- to $24,288.23, while new loans made to students totalled $14,326.37, E, and for comparison note collections for the past fifteen years are
shown in the following statement:
698
Fiscal Year
1933-34 1934-35.. 1935-361936-37.. 1937-38.. 1938-39.. 1939-40. 1940-41. 1941-42.. 1942-43. 1943-44. 1944-45.. 1945-46.. 1946-47.. 1947-48..
Totals
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS
Principal
Interest
Total
5 8,802.13 14,220.52 19,803.93 24,929.88 30,651.34 26,306.73 33,013.04 39,546.66 42,376.96 62,879.37 53,840.90 42,411.86 36,231.81 21,635.58 24,288.23
1,336.97 2,880.90 7,336.36 9,627.81 9,501.49 7,822.89 10,871.78 11,600.08 12,147.30 14,936.36 12,560.54 9,983.41 9,006.70 3,912.76 6,631.66
10,139.10 17,101.42 27,140.29 34,557.69 40,152.83 34,129.62 43,884.82 51,146.74 54,524.26 77,815.73 66,401.44 52,395.27 45,238.51 25,548.34 30,919.89
$ 480,938.94 $ 130,157.01 $ 611,095.95
Endowment Funds held June 30, 1948, totalled $1,075,505.63, consisting of $1,033,602.17 invested as shown below, and $41,903.46 cash on hand, of which $103,895.08 was for objects of trust, while cash for investments was overdrawn $61,991.62:
Stocks and Bonds
Real Estate
Buildings--U. of Ga
Debentures
'.
$ 895,105.45 25,400.00
113,016.72 80.00
Total Investment
$1,033,602.17
The investment of Public Trust Funds in buildings of the University of Georgia, amounting to $509,847.47 on June 30, 1948, is being liquidated under an amortization plan, as shown in schedule on pages 33 to 37 of this report, as is also the $41,855.69 investment in Fraternity Loans.
"'" ' "
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699
UNIVERSITY SYSTEM OP GEORGIA UNIVERSITY OF GEORGIA, ATHENS
PLANT FUNDS
On June 30, 1948, the University of Georgia had an investment of $9,565,057.06 in lands, buildings and equipment, based on appraisals by University Officials, as follows:
Land
Buildings
Improvements other than buildings
Equipment
i
$ 260,925.00 _ 6,835,604.65
368,716.47 2,099,810.94
Total
$9,565,057.06
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds being administered on June 30, 1948, amounted to $196,884.47, of which $174,295.69 was for student organizations and other, as shown in schedule on pages 40 to 42, $17,572.06 U. S. Taxes to be remitted to the Collector of Internal Revenue, and $5,016.72 for remittance to the State Teacher Retirement System.
GENERAL
The Comptroller of the University is bonded in the amount of $50,000.00, Assistant Treasurer and Cashier for $5,000.00 each, and other office assistants for $2,000.00 each.
All receipts disclosed by examination have been accounted for, and expenditures for the period under review were within the limits of budget approvals and supported by proper voucher, except the payment of $6.25 storage and parking charges, which is to be refunded in the next fiscal period.
Appreciation is expressed to the officials and staff of the University for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
HE Wff'1.
roo
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS
STATEMENT OF CURRENT INCOME RECEIPTS YEAR ENDED JUNE 30, 1948
EDUCATIONAL AND GENERAL
REGENTS OF THE UNIVERSITY SYSTEM
Allotment Regular Special Vet. Med. Bldg. FWA Advance Planning Hoke Smith Memorial Foundation
$ 4,300,567.24 8,000.00
1,525,000.00 16,001.00 4,163.23 $ 5,853,731.47
REVENUES RETAINED
Student Fees Analytical Navy Organic Navy Aviation Rents Gifts for Prin.--Public Trust Funds_ Gifts Interest U. S. Bonds Purchased _
___$ 198,029.53 4,581.50 3,666.30
31,618.00 3,882.00
._._(--) 4,163.23 6,363.00
(--) 4,654.52
239,322.58
TRANSFER
Revenue Collection Account U. of Ga.--Savannah Branch Auxiliary Enterprises ..
Total Income Receipts--E. & G. Fund
(--) 28,204.19 5,139.17
(--) 31,903.40
(--) 54,968.42
$ 6,038,085.63
AUXILIARY ENTERPRISES
DORMITORIES
Brown
Candler Hall
.
Clarke Howell .._-.
Coordinate
Lucy Cobb
Milledge Annex
Old College
Small Dormitories
Memorial Park
Private Trailer
Milledge Hall
Mary Lyndon
$ (--)
._
19,999.97 11,062.02 10,421.71 33,978.77 10,946.57 8,989.87
9.44 11,615.17
2,728.50 4,238.76 21,615.42 15,258.64
. wvMwwmumiiwm
701
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS
STATEMENT OF CURRENT INCOME RECEIPTS YEAR ENDED JUNE 30, 1948
AUXILIARY ENTERPRISES, Cont'd.
DORMITORIES (Continued)
Rutherford Hall ...... Soule Hall Barracks Camp Wilkins A A A Bldg. Crawford W. Long
17,853.93 16,612.20 18,784.63
8,309.01 8,905.53 1,121.77 $
222,433.03
DINING HALLS
Coordinate Denmark Hall _ Lucy Cobb Milledge Annex Cafeteria Tea Room Meal Deposits
102,754.79 86,063.54 32,799.36 73,453.10 173,325.47 10,030.10 7,961.33
486,387.69
BOOK STORE
Sales Less: Purchases _
Rents--Caps and Gowns
Commissions
Dividends
-
PRINTING DEPARTMENT LAUNDRY COW TESTING EGG CONTEST
$ 428,401.27 (--) 334,415.54
93,985.73 1,409.45 1,874.60 65.00
97,334.78
46,369.20 76,297.61 13,215.97
7,938.21
TRANSFERS General Extension Division Educational and General Fund..
Total Income Receipts Auxiliary Enterprises
2,088.68 31,903.40
33,992.08 983,968.57
702
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS
PUBLIC TRUST FUNDS
RECEIPTS AND PAYMENTS YEAR ENDED JUNE 30, 1948
RECEIPTS
INVESTMENTS REALIZED Bonds Sold or Matured Real Estate Lands, Bldgs., U. of Ga Fraternity House Loans Student Notes Collected
Endowment Funds
Student Loan Funds
Total
$ 51,200.00 $ 148,740.00 ? 199,940.00
10,810.00
150,973.80
161,783.80
6,655.29
23,521.25
30,176.54
3,144.31
3,144.31
24,288.23
24,288.23
$ 68,665.29 $ 350,667.59 $ 419,332.88
INCOME OF TRUSTS
Interest on Bonds
:
Dividends on Stocks
Rents on Real Estate
Rents--U. of Ga. Bldgs.
Rents--Ivy St. Building
Profit--Sale Real Estate
Interest--Fraternity Loans
Interest on Student Notes
$ 19,137.92 $ 14,152.64 $ 33,290.56
2,217.00
127.50
2,344.50
5,462.38
2,428.14
7,890.52
4,583.50
16,117.26
20,700.76
101.79
1,393.15
1,494.94
2,500.00
2,500.00
1,291.69
1,291.69
6,631.66
6,631.66
$ 31,502.59 $ 44,642.04 $ 76,144.63
FUND TRANSFERS
To U. of Ga.--Athens
$(--)12,720.00
To. No. Ga. College, Dahlonega...._ (--) 800.00
To U. of Ga. Sch. of Med.--Au-
gusta
(--) 3,068.12
Iriter-Fund Transfer
(--)11,640.82 $
$(--)28,228.94 $
$(--)12,720.00 (--) 800.00
(--) 3,068.12 11,640.82
11,640.82 $(--)16,588.12
GIFTS FOR PRINCIPAL
$ 74,178.66 $
690.00 $ 74,868.66
NOTES COLLECTED, PREVIOUSLY CHARGED OFF
Net Receipts
$
496.03
496.03
146,117.60 $ 408,136.48 $ 554,254.08
CASH BALANCE, JULY 1, 1947....$ $
68,811.50 $ 150,590.66 $ 219,402.16 214,929.10 $ 558,727.14 $ 773,656.24
-" "
l?l5^n:^VIW!W?SSK'* " '"
703
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS
PUBLIC TRUST FUNDS
RECEIPTS AND PAYMENTS YEAR ENDED JUNE 30, 1948
PAYMENTS
Endowment Funds
Student Loan Funds
Total
INVESTMENT
Bonds Stocks Student Loans Fraternity Loans Debentures
$159,276.49 12,174.51
80.00
$397,425.25 6,989.75
14,326.37 29,000.00
$556,701.74 19,164.26 14,326.37 29,000.00 80.00
$171,531.00 $447,741.37 $619,272.37
EXPENSE OF TRUSTS
Salary of Trustee
Repairs to Buildings ._
Fire Insurance Premiums
Cemetery Lot, Upkeep --
Prizes and Scholarships
Taxes--Costa Building
L
Student Notes, Charged Off
Collection Expense, Student Notes
Attorney Fees
Postage Exchange, Miscellaneous
456.59 ___ (_) 44.18
6.00 1,017.50
28.19
30.54
1,950.00 300.00 67.84
200.00 232.48 512.70 1,743.41 100.00
9.36
1,950.00 756.59 23.66 6.00
1,217.50 260.67 512.70
1,743.41 100.00 39.90
$ 1,494.64 $ 5,115.79 $ 6,610.43
FUND PRINCIPAL REFUNDED Total Payments
CASH BALANCE JUNE 30, 1948
$
$ 2,157.67 $ 2,157.67
$173,025.64 $455,014.83 $628,040.47
41,903.46 103,712.31 145,615.77 $214,929.10 $558,727.14 $773,656.24
^^^r
704
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS
PUBLIC TRUST FUNDS
ANALYSIS OF CHANGES IN INVESTMENTS YEAR ENDED JUNE 30, 1948
ENDOWMENT FUNDS
Bonds Stocks Real Estate Buildings--U. of Ga Debentures
Balance 7-1-47
Add festme Made
Deduct Investments
Realized
Balance 6-30-48
$ 703,850.00 71,004.45 36,210.00
119,672.01
$159,276.49 12,174.51
80.00
$ 51,200.00
10,810.00 6,655.29
$ 811,926.49 83,178.96 25,400.00
113,016.72 80.00
$ 930,736.46 $171,531.00 $ 68,665.29 $1,033,602.17
STUDENT LOAN FUNDS
Bonds Stocks Real Estate Buildings--U. of Ga Fraternity Loans Student Notes
$ 581,525.00 1,583.75
177,039.48 420,352.00
16,000.00 141,993.49
$397,425.25 6,989.75
29,000.00 14,326.37
$148,740.00
150,973.80 23,531.25 3,144.31 24,288.23
$ 830,210.25 8,573.50
26,065.68 396,830.75
41,855.69 132,031.63
$1,338,493.72 $447,741.37 $350,667.59 $1,435,567.50
TOTAL PUBLIC TRUST FUNDS
Bonds Stocks Real Estate Buildings--U. of Ga Fraternity Loans Student Notes Debentures
$1,285,375.00 72,588.20
213,249.48 540,024.01
16,000.00 141,993.49
$556,701.74 19,264.26
29,000.00 14,326.37
80.00
$199,940.00
161,783.80 30,176.54 3,144.31 24,288.23
$1,642,136.74 91,752.46 51,465.68
509,847.47 41,855.69
132,031.63 80.00
$2,269,230.18 $619,272.37 $419,332.88 $2,469,169.67
705
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS
ANALYSIS OF AGENCY ACCOUNTS YEAR ENDED JUNE 30, 1948
NAME OF ACCOUNT
Balance 7-1-47
Receipts
Payments
Balance 6-30-48
Alumni Secretary
..$(--) 161.72
Stud. Act. Genl.
3,411.97
Religious Activities
923.97
Int. Frat Coun.
2,986.81
Breakage Genl.
3,558.74
Commemorative Plates .. 1,772.06
Chem. Breakage
10,578.97
Forest Sch.
Exper. Forestry
2,880.07
Forestry Camp
238.42
Ga. Agriculturist
100.00
Ga. Power Co. ..
170.71
Gifts for Pharmacy
498.55
Inst. for Study of Ga.
Problems
23.05
Military Deposits
19,195.36
Music Pandora
7,556.56 i-00
Phi Kappa
50.00
Red and Black
452.01
Resv. Red and Black..-. 3,332.85
Sears Roebuck Sch.
(--) 33.32
State Home Dem.
317.96
Voc. Rehab.
345.65
Womans Aux. Ga. Phar.
188.18
Prizes
Religion in Life
Stud. Act. Orchestra ...... 1,249.61
Faculty Flowers
14.30
Community Concerts
1,337.14
Home Management
3,676.96
PHD Thesis
50.00
Study of Ga. Negro
175.00
Family Life Conf.
Art Auction
Traffic Fine
Com on Use of Resources
Jesse W. Saye Sc.
Lectures
(--) 22.54
Bacteriology Breakage ..
363.80
77,459.88 186,389.32
3,250.49 21,939.36
4,052.77 713.64
8,052.62 105.00
3,645.69 1,142.35
! 75,405.01 170,068.48 2,613.95 16,840.88 4,256.91 1,209.93 11,443.07 105.00 3,693.94 1,488.18 100.00
316.36
1,893.15 19,732.81
1,560.51 8,085.29 3,354.60 1,275.77 7,188.52
2,831.82 --) 107.41
170.71 182.19
1,000.00 40,927.36 12,397.21
12.50
1,000.00 2,316.68 3,236.50
120.00
100.00 341.14 1,599.99
66.95 7,849.32 13,709.25
671.00 1,170.35
79.00 225.00 100.00 2,749.99 327.94
78.52 29,616.93 13,058.81
13.50 50.00
5.60 394.00 1,574.99 3,251.77 120.00
60.25 341.14 984.42
79.86 8,847.82 14,039.70
523.73 141.09
100.00 1,794.85
293.72
944.53 30,505.79
6,894.96
446.41 3,938.85
708.37 302.69 345.65 188.18
39.75
1,865.18 1.39
338.64 3,346.51
50.00 175.00 147.27 1,029.26
79.00 225.00
932.60 398.02
706
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS
ANALYSIS OF AGENCY ACCOUNTS YEAR ENDED JUNE 30, 1948
NAME OF ACCOUNT
Balance 7-1-47
Receipts
Payments
Balance 6-30-48
Farm Short Course
$
569.35
Fertilizer Experiments ..
9,883.62
Founders Mem. Garden..
72.17
Sigma Nu House
1,880.00
Shorter Fund
640.33
Dramatic Club
100.00
Lectures - Scientific
184.18
Bureau of Bus. Research
127.99
Victory Fund Scrap
290.60
Campus Socials
786.45
Physics Breakage
349.27
Pharmacy Breakage
59.03
Home Ec. Sc. Lunch
3,240.08
Vending Mch.
253.70
Saddle Sirloin
50.00
Cotton Standard ....
461.00
U. of Ga. Foundation... (--) 4,490.77
Pharmacy Scholarships..
151.75
Atlanta Constitution
269.60
Dem. Sch. Cafeteria
824.00
Grad Nurses
(--) 10.56
Art Exhibit
127.70
Intramural Sports
843.69
Industrial Arts
51.06
Alumni Scholarship
47.74
Egg Grading
2.25
Alpha Phi Omega
50.00
Ga. Power Co. Rgts
150.00
Borden Co. Found Sch...
1,200.00
Type Vet Thesis
Amer. Phar. Stud.
Un. Bag Sch.
1,600.00
Student Union
(--) 244.17
Towel Deposit
GE B Sou. Ed. Film......
3,948.20
Ag. Eng. Sch.
Ga. Feed Sch.
Fed. Housing Project.... 20,817.42
Anna M. Leroche
100.00
Y. W. C. A
5.00
118.50 4,808.42 1,550.00 4,050.40 1,625.00
2,960.75 567.39
1,574.51
156.25 1,490.77
12,592.85 610.56 400.00
8,769.41 1,405.52
17.45 371.00 2,400.00 7,406.79 545.50 148,688.79 325.00 1,000.00 107,063.08
>
559.42
9,121.38
966.54
4,944.84
872.23
100.00
3,589.48
27.92
50.00 653.67
44.60 11,515.91
600.00 361.40 9,569.51 943.75
300.00 388.14 278.60 935.00 7,211.06 308.94 155,637.23 325.00 600.00 95,746.11 100.00
5.00
128.43 5,570.66
655.63 985.56 1,393.10
184.18 127.99 290.60 157.72 916.66
31.11 3,240.08 1,828.21
(- -) 36.42 (- -) 3,000.00
151.75 225.00 1,900.94
166.30 43.59
512.83 47.74 2.25 50.00
150.00 900.00
(--) 370.69
92.40 3,065.00 ) 48.44
236.56
(-- ) 3,000.24
400.00 32,134.39
707
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS
ANALYSIS OF AGENCY ACCOUNTS YEAR ENDED JUNE 30, 1948
NAME OF ACCOUNT
Balance 7-1-47
Receipts
Payments
Balance 6-30-48
Room Breakage Deposits $$ 11,180.00 $
Student Clerk _ _
955.43
Student Papers
500.00
R. C. Wilson
Vets Reader Service
Movie Project
664.56
Schaffer Poultry _..
Kroger Sch.
PII KA
Stud. Vet. Org. ___
Univ. Band
Portrait Account __
Insurance & Hospitali-
zation
.-(--) 448.98
16,974.59 $ 6,117.66
33,599.99 50.00
700.25 5,000.00 1,600.00
600.00 3,973.10 1,774.92 12,704.68
215.50
7,852.24
6,264.59 $ 7,066.44 32,100.00
50.00 700.25 5,097.56 400.00 399.99 3,762.10 1,289.29 12,704.68
21,890.00 6.65
1,999.99
567.00 1,200.00
200.01 211.00 485.63
215.50
8,087.25 (--) 683.99
Totals . .
$ 122,473.81 $ 798,412.17 $ 746,590.29 $ 174,295.69
-"T--
iw* m
709
UNIVERSITY SYSTEM UNIVERSITY OF GEORGIA
ATHLETIC ASSOCIATION
710
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained Earnings, Educational Service
Transfers Other Spending Units
$ 316,572.71 (--) 8,924.28
$ 511,082.10
NON-INCOME
Loans Private Trust Accounts
91,000.00 53,270.79
70,000.00 41,734.47
CASH BALANCES, JULY 1st Budget Funds Private Trust Accounts
Totals
95,643.10 28,517.56
5,140.28 5,674.61
576,079.88 $ 633,631.46
PAYMENTS
EXPENSE
Personal Services ... Travel Supplies, Materials Communication Heat, Light, Power, Water__ Publications Repairs Rents Insurance Interest Equipment Miscellaneous Scholarships
Total expense payments
NON-COST Loans Private Trust Accounts
CASH BALANCES, JUNE 30th Budget Funds Private Trust Accounts
Totals
113,217.35 60,882.22 45,668.47 4,804.87 2,468.56 14,134.10 92,491.26 828.50 1,467.83
77,895.27 5 Q21 98
70 270 84
109,031.16 76,424.37 51,742.30 5,219.82 3,180.84 4,056.60 6,641.74 70.00 826.63 1,354.59 3,315.62 15,670.90
146,705.16
.? 489,151.25 $ 424,239.73
76 113.74
136,000.00 47,359.08
5,140.28 5,674.61
25,982.65 50.00
..$ 576,079.88 $ 633,631.46
msamxmMmmmm^mammtx.
-~p
711
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
CASH ON HAND AND IN BANK
Budget Funds Private Trust Funds
...$ 25,982.65 50.00 $ 26,032.65
ACCOUNTS RECEIVABLE
For Tickets Consigned For Program Ads
385.40 150.00
535.40
OTHER ASSETS Claim for Tickets lost through defalcation
$
132.20
6,628.30
6,760.50
$ 33,328.55
LIABILITIES , RESERVES AND SU RPLUS
IABILITIES Loans Payable
$ 25,000.00
RESERVES
For Outstanding Purchase Orders For Unearned Income
Sale of 1948 Season Game Tickets
----- $ 4,064.87 124,971.95
129,036.82
PRIVATE TRUST FUNDS Funds held in escrow
SURPLUS OR DEFICIT Cash Deficit Total Current Liabilities, Reserves and Surplus.
CONTINGENT LIABILITIES Notes Payable--Clark County 4-30-1930-
50.00 (--) 120,758.27
$ 33,328.55
15,000.00
712
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, 1948 with a cash deficit of $120,758.27, after reserving $25,000.00 for liquidation of loans payable, $4,064.87 for outstanding purchase orders and setting up a reserve of $124,971.95 for unearned income from sale of tickets for 1948 season games. This compares with deficit of $134,422.42 at the close of the preceding fiscal year on June 30, 1947 and represents a net gain from operations in the period under review of $13,664.15.
Assets on June 30, 1948 consisted of $25,982.65 budget funds on hand and on deposit in bank, $535.40 accounts receivable, $132.20 claim for tickets lost in mail and $6,628.30 claim for losses through defalcations.
AVAILABLE INCOME
The Association's income for the year ended June 30, 1948 was $511,082.10, of which $268,181.04 was from admissions to football games, $93,376.53 student fees, $5,364.24 from baseball, basketball and boxing, $18,945.47 from radio, programs and stadium concessions and $242.87 from other sources, together with $124,971.95 ticket sales made in the period for football games to be played in the 1948 season.
Income receipts of the Association the past three years are compared in the statement following:
713
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
INCOME RECEIPTS
Student Fees .. __
Sports:
Football
Other Sports
Radio Concessions
Stadium Concessions
Programs
Laundry
,.
Rental of Ath. Facilities
Other Income
-.;
Total Receipts
Less:
Transfer to U. of Ga.
Net Income Receipts
YEAR ENDED JUNE 30th
1948
1947
1946
$ 93,376.53 $ 45,535.15 $ 15,000.00
393,152.99 5,364.24 7,503.00 5,906.18 5,536.29
242.87 $ 511,082.10
229,593.06 8,540.67 9,603.00 9,973.85 12,943.42
383.56 $ 316,572.71
291,179.45 1,461.80 4,575.00 729.12 831.84
78,685.45 5,600.00 1,162.71
$ 399,225.37
8,924.28 $ 511,082.10 $ 307,648.43 $ 399,225.37
Through the period ended June 30, 1946, the Laundry was operated as a part of the Athletic Association but the following year the $8,924.28 balance held for this activity was transferred to the University of Georgia Auxiliary Enterprises account and since that time laundry operations have been reported as an activity of the University rather than as a part of the Athletic Association.
OPERATING COSTS
From the $511,082.10 available income receipts, $424,239.73 was expended for the Association's operating costs, $66,000.00 was used to reduce loans payable and $20,842.37 remained on hand, increasing the $5,140.28 cash balance held at the beginning of the fiscal year to $25,982.65 on June 30, 1948.
COMPARISON OF OPERATING COSTS
Operating cost payments the past year are compared with prior years' expenditures in the following statement:
ri4
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
YEAR ENDED JUNE 30th
BY ACTIVITY
1948
1947
1946
Administration and General Plant Operations Sports, Undistributed Football Other Sports Laundry Programs Concessions
Totals^.
$ 25,045.94 '_ 40,215.03
229,327.61 100,625.57 29,025.58
22,568.39 188,014.39 158,047.18 87,953.82
24,876.87
7,690.60
15,308.50 30,301.11 115,672.33 54,340.04
9,422.96 68,957.04
831.84 729.12
..? 424,239.73 $ 489,151.25 $ 295,562.94
BY OBJECT
Personal Services
Travel Expense
Supplies and Materials
Communication Services
Heat, Light, Power, Water.
Printing, Publicity
Repairs, Alterations
Rents :
Insurance and Bonding
Interest
Equipment
Scholarships
._
Miscellaneous
Total Expense Payments
Outlay: Buildings and Grounds Total Cost Payments
No. of Employees June 30th
$ 109,031.16 76,424.37 51,742.30 5,219.82 3,180.84 4,056.60 6,641.74 70.00 826.63 1,354.59 3,315.62
146,705.16 15,670.90
113,217.35 60,882.22 45,668.47 4,804.87 2,468.56 14,134.10 92,491.26 828.50 1,467.83 431.39 77,895.27 70,270.84 4,590.59
130,083.29 44,906.24 32,878.35 3,176.02 3,876.01 1,816.01 6,597.27 22.50 1,163.14 166.66 2,863.42 56,865.14 2,921.18
$ 424,239.73 $ 489,151.25 $ 287,335.23
8,227.71 $ 424,239.73 $ 489,151.25 $ 295,562.94
22
21
21
715
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
INACCURACIES, IRREGULARITIES AND SHORTAGES
Code Section of the Georgia Law 40-1805 pertaining to the duties of the State Auditor provides that "in which report the State Auditor shall call special attention to any illegal, improper or unnecessary expenditures, or failure to keep records and vouchers required by law and all inaccuracies, irregularities and shortages" and the law provides that the reports be available "for the use of the Press of the State."
In compliance with the above Code section, the State Auditor is citing transactions which come under the provisions of this law in the following comments:
(1) TICKETS LOST IN MAIL--$132.20
Schedule on page 16 of the within report showing a total of .$132.20 tickets lost in the mails during the period under review was prepared from entries in consignment book kept by the Athletic Association and has been checked with correspondence in the Association's files. The above amount is net after allowing credit for tickets set up as lost in the mail that were later returned, in some instances correspondence regarding lost tickets was not complete.
Insurance is in force, policy No. IM-6946, issued by the Piedmont Insurance Company, covering loss of tickets sent by first class mail up to $100.00 per package and up to $500.00 per package sent by express. This policy provides, in part, as follows:
"In case of loss, the assured must notify this Company as soon as possible and within ninety (90) days thereafter shall furnish the Company with a proof of loss upon forms to be provided by this Company."
Examination reveals that no claims were filed within the specified time for recovery of loss of tickets through the mails in the year ended June 30, 1948, as should have been done by responsible Athletic Association officials and proper steps should be taken to recover the loss of $132.20. The bond first in line of J. E. Broadnax, Business Manager and second of J. D. Bolton, Treasurer, is liable for this loss inasmuch as both bonds included "faithful performance of duty" clause and the failure to file a claim for the insurance within the time allowed constitute non-faithful performance of duty.
716
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
(2) LOSSES THROUGH DEFALCATION--$6,628.30
Summary of tickets for football games of the 1947 season and January 1, 1948, page 13, shows that on June 30, 1948, 2,078 tickets, having a cash value of $7,327.20 were unaccounted for, which amount has been reduced to $6,628.30 by credit for $360.00 refund made by Edwin M. May, Jr., and $338.90 cash overage in ticket sales, as follows:
Total tickets to be accounted for ____. Less: Returned or destroyed Sales and passes Lost in mail On consignment
Total tickets unaccounted for
._.
157,639
,
41,700
,113,731
36
94
155,561 2,078
Value of 2,078 tickets Less: Refund by Edwin M. May, Jr Cash overage in ticket sales
Net loss unrecovered
$7,327.20
$360.00 338.90
698.90
$6,628.30
Mr. Roger L. Simmons has made payment to the Athletic Association of $50.00, which amount is being held in trust by officials of the association pending settlement of defalcation.
Information regarding returned and destroyed tickets is taken from reports of Mr. H. M. Heckman and records found in the office of the Athletic Association. Tickets were destroyed after same were audited by Mr. Heckman of the University of Georgia staff and same were destroyed prior to examination by the Department of Audits. Mr. Heckman was away on vacation at time of this examination and several other employees at the ticket office had quit work, therefore it was difficult to obtain full and complete check of tickets returned and destroyed.
The procedure for recording ticket sales is to list sales on adding machine, using code numbers for each game and as it would be very easy to list the wrong code number on machine, this would account, in part, for some games showing overage in ticket sales and some under. A report is made to the Main Office of each adding machine tape, showing sales by games and it was found in numerous instances
717
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
that the cash was over or short of tape recording, the net overage for the year was $338.90, which has been credited on the above shortage. In accounting for tickets the daily reports were analyzed and numerous errors were found in the recordings. '
Records and documents made available to Examiner disclose that soon after the first football game was played in September 1947, a shortage in tickets or funds therefor was discovered by Mr. J. E. Broadnax, Business Manager of the Athletic Association and Professor H. M. Heckman of the School of Business Administration of the University of Georgia, who makes the internal check of the ticket sales after each game. The records show that this was reported to President Harmon W. Caldwell and Treasurer J. D. Bolton. Private investigators were engaged and record of their findings together with copies of statements signed by parties involved in the ticket shortage and other documents pertaining to same are reported beginning on page 17 of this report.
Upon completion of his audit of tickets and sales, Professor H. M. Heckman filed a report, entitled "SHORTAGE ACCOUNT, TICKET SALES 1947," showing a minimum net loss due to defalcation to be $7,001.00 and this examination finds same to be $6,628.30.
The shortage and loss of tickets was reported to the Board of Directors of the Athletic Association at its meeting on January 26, 1948, at which the following were present: Harmon W. Caldwell, Dan McDougal, Geo. C. Woodruff, Robt. B. Troutman, Watson Walker, George Haines, Miller S. Bell, Morton Hodgson, A. W. Scott, J. D. Bolton, R. H. Driftmeir, George Sancken, Robt. L. McWhorter, H. M. Heckman, A. B. Biscol and Wallace Butts.
Excerpt from minutes of this meeting is, as follows:
"Mr. Heckman gave a report of the theft of tickets from the Athletic Association Office. Motion made that Business Manager and bonding company be relieved of all responsibility for the loss due to Mr. Simmons' defalcation. Passed."
The State Auditor does not find any authority of law by which a bond of a public official can be relieved of liability by such action as above taken.
Mr. Roger L. Simmons, a student at the University of Georgia named in the excerpt from minutes, was employed by the University
718
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
of Georgia Athletic Association and had access to football tickets and funds received from sale of tickets. He, together with Edwin M. May, Jr., also a student, were expelled from the University of Georgia for complicity in the shortage and have since been indicted by the Clarke County Grand Jury in connection with embezzlement of funds from the University of Georgia Athletic Association, indictments naming Roger Simmons as principal in the first degree and Edwin May, Jr., as principal in the second degree on the embezzlement count.
Since student help was employed and they had access to tickets and cash and since proper controls were not kept over the handling of funds or sale of tickets, it was impossible in this examination, from available records, to charge the shortage directly to any specific party or parties. Only evidence to specific persons being shown in the confessions attached and made part of this report.
The following insurance was in force covering employees:
Eagle Indemnity Company of New York, No. 71118. Insuring agreement, employee dishonesty coverage. Amount $2,500.00.
This policy insures against loss from larceny, theft, embezzlement, forgery, misappropriation, wrongful abstraction, willful misapplication or other dishonest or fraudulent act or acts, committed anywhere by any of the employees.
Claim for recovery of that part of loss covered by the above insurance was not filed under the above policy within the time limit stipulated in said policy, therefore, the bonds of first in line, Mr. J. E. Broadnax, Business Manager, second, Mr. J. D. Bolton, Treasurer, would be liable for the loss of the coverage, if the Insurance Company denies liability, under the "faithful performance of duty" clause of their bonds, since the failure to file the claim within the time limit required would be classed as non-faithful performance of duty.
Also, under the law, the public official who is bonded for the safe handling of public funds is liable under his bond for the mishandling of funds of his subordinates therefore claim would be in order to recover the balance of the shortage in funds. See Code Section 89-418 for conditions of liability on every public officials bond.
Official bonds were:
J. D. Bolton, Treasurer, bonded by Eagle Indemnity Company of New York, No. 39617. Amount $50,000.00.
719
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
J. E. Broadnax, Business Manager, bonded by Aetna Casualty & Surety Company, No. 11F2282. Amount $10,000.00.
No claim has been filed for recovery of the loss under either of the two officials' bonds.
GENERAL
The University of Georgia Athletic Association is incorporated under Georgia State Laws. Charter granted for twenty years dated February 14, 1928, was renewed February 14, 1948 for thirty-five years.
Directors of the Association are:
Bell, Miller S. Biscol, A. B. Bolton, J. D. Caldwell, Harmon W. Driftmeir, R. H. Haines, George Heckman, H. M. Hodgson, Morton McDougal, Dan McWhorter, Robt. L. Randall, W. M Sancken, George Scott, A. W. Troutman, Robt. B. Walker, Watson Woodruff, Geo. C.
Milledgeville, Georgia Athens, Georgia Athens, Georgia Athens, Georgia Athens, Georgia
Augusta, Georgia Athens, Georgia Athens, Georgia Atlanta, Georgia Athens, Georgia Athens, Georgia Augusta, Georgia Athens, Georgia Atlanta, Georgia Macon, Georgia
Columbus, Georgia
Executive Committee:
Bolton, J. D. Caldwell, Harmon W. Scott, A. W. Troutman, Robt. B. Woodruff, Geo. C.
Officials: Harmon W. Caldwell, President Alfred W. Scott, Secretary J. D. Bolton, Treasurer
720
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
J. E. Broadnax, Business Manager, 7-1-47 to 4-1-48 Howell Hollis, Business Manager, 4-1-48 to 6-30-48 Wallace Butts, Director of Athletics H. M. Heckman, Chairman of Finance Committee
The Association is a non-profit sharing association but is governed by the Board of Regents as to policies and in this examination is considered as a State agency, subject to the same regulations and restrictions placed on other State agencies by the General Assembly of Georgia.
General books of the Association are kept at the main office of the University of Georgia and checks are signed by J. D. Bolton, Treasurer. A petty cash fund is kept by the Business Manager.
Office help and student help at the Athletic Office is employed by and under the supervision of the Business Manager.
Ticket sales and ticket records are handled at the Business Manager's Office in the Athletic building. All funds are collected at the Business Manager's office and transferred to the General Accounting office of the University for book recording and deposits to bank accounts.
Receipts are shown by games, but the amount shown in this report will not be the total received for each game, as sale of tickets begins before June 30th each year for the season's games.
Squad travel includes travel to all games away from home for players, band, officials and invited guests.
Coach Wallace Butts assigns and approves scholarships. This report shows $146,705.16 applied to scholarships for the year ended June 30, 1948. However, $31,766.00 of this amount was for previous year's scholarships, but paid in the year ended June 30, 1948. Scholarships include board, rents, laundry, books, tutoring and $9,130.00 paid in cash to students at the rate of $10.00 per month each. In addition to the above scholarships, $2,279.00 was paid to doctors for fees for services to injured players and $6,649.02 was paid to hospitals and for medical supplies and equipment.
Disallowed payment of $770.92 shown in previous reports for expenditures made for U-Drive-It cars in excess of 5c per mile was refunded to the Athletic Association in the year ended June 30, 1948.
721
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
Board minutes show authorization of the Board of Directors for borrowing funds up to $150,000.00 and loans outstanding at the close of the fiscal year on June 30, 1948 amounted to $25,000.00.
The authority or lack of authority of law whereby a function of the State schools or the activity of a state-owned school might be allowed to incorporate, thus placing it in a position of being above the legal restrictions applying to all other State agencies with reference to the expenditure of funds or the creation of a debt, was cited in report dated December 9, 1947, covering examination for the fiscal year ended June 30, 1947. That report, together with the within report for the current fiscal year ended June 30, 1948, 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.
Except as noted, 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 Athletic Association for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
M^M
722
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
DETAIL OF RECEIPTS YEAR ENDED JUNE 30, 1948
FOOTBALL
Alabama Game Income Less: Reported previous audit U. of Alabama Ath. Ass'n... Tax on Passes Tax on Ticket Shortage -- Game Dues
Auburn Game Income Less: Reported previous audit Tax on Passes
Chattanooga Game Income Less: Reported previous audit Tax on Passes Game Dues
.Clemson Game Income Less: Reported in previous audit Clemson Ath. Ass'n. Tax on Passes Game Dues
Florida Game Income Less: Reported previous audit Tax on Passes
Furman Game Income Less: Reported previous audit Furman Ath. Ass'n. Tax on Passes Game Dues
Gator Bowl Game Income ... Less: Consigning Tickets Game Dues _:
L S U Game Income Less: Reported in previous audit L S U Ath. Ass'n. Tax on Passes Tax on Ticket Shortage Game Dues
103,028.44 8,936.00
48,648.92 572.58 433.20
1,203.64
19,078.39 1,032.00 101.40
2,399.70 12.50 18.00 25.00
20,070.80 2,630.50 6,138.24 293.97 122.15
28,009.52 1,472.00 9.60.
21,825.75 2,558.00 9,751.42 352.00 111.33
20,911.30 100.50 750.00
68,699.68 6,634.20
35,705.70 210.10 712.20 755.47
43,234.10 17,944.99
2,344.20 10,885.94 26,527.92
9,053.00 20,060.80
24,682.01
723
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
DETAIL OF RECEIPTS YEAR ENDED JUNE 30, 1948
FOOTBALL (Continued)
Kentucky Game Income
Less: Reported in previous auditTax on Passes
20,241.88 --) 46.56 --) 92.20
20,103.12
North Carolina Game Income
Less: Reported in previous audit Tax on Passes Game Dues
39,878.13 --) 1,434.63 --) 113.52 --) 403.63
37,926.35
Oklahoma Game Income Less: Tax on Passes _ Game Dues
12,839.60
-)
.54
-) 128.55
12,710.51
Tech Game Income Less: Reported in previous auditEdwin M. May on Tickets .. Tax on Passes
46,033.55 --) 3,496.50
360.00 --) 38.05
42,859.00
B Game (Tenn.)
G Day Game (Net Income) Less: To "G" Club
f (--)
Overage Ticket Sales all Games Old Checks Charged Off Football income adj. to ret. checks prev. period
1,141.00 1,141.00
$
(--) (--)
516.00
.00 338.90 326.15 679.65
OTHER SPORTS Baseball Less: Admission Tax
Basketball Admission Tax
Boxing
$
,
1,397.00
/ \ 243.45
'
3,841.67
(--) 131.24
268,181.04
1,153.55 3,710.43
500.26
OTHER INCOME
Programs Advertisements Programs Sales Programs Adminis. and Selling Programs Purchases and Expens
$
4,008.67 9,565.16
(-) 1,649.48 (--) 6,388.06
5,364.24 5,536.29
724
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA ATHLETIC ASSOCIATION
DETAIL OF RECEIPTS YEAR ENDED JUNE 30, 1948
FOOTBALL (Continued)
Radio
Stadium Concessions
Less Miscel. Exp. and Purchases
Commissions
Purchases
$ (--) 3,730.01
Laundry
(--) 281.05
$
10,514.73
(--) 597.49
(_) 4,011.06
Student Fees Miscel. Closing Old Petty Cash Account
$
7,503.00
5,906.18 93,376.53
242.87 112,564.87
UNEARNED INCOME Sale of Tickets for 1948 Season Games. Total
124,971.95
$ 511,082.10
ESCROW Deposit in Escrow Account Roger Simmons (Ticket Shortage)
Total Net Receipts
50.00 $ 511,132.10
--"
-w
'
":
.::.-.
725
UNIVERSITY SYSTEM DIVISION OF GENERAL EXTENSION
ATHENS
726
UNIVERSITY SYSTEM OF GEORGIA DIVISION OF GENERAL EXTENSION, ATHENS
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units Revenues Retained
Earnings, Educational Services
$
9,203.40 I
70,051.96
Total income receipts
79,255.36 $
17,213.81 118,446.55 135,660.36
NON-INCOME Private Trust Accounts
71.56
CASH BALANCES, JULY 1st Budget Funds Totals
18,589.00 97,844.36 $
6,142.84 141,874.76
PAYMENTS
EXPENSE
Personal Services Travel . _ Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Rents Insurance Equipment Miscellaneous
Total expense payments
NON-COST
Private Trust Accounts
CASH BALANCES, JUNE 30th
Budget Funds
Totals
i
53,595.97 $ 119,001.06
5,798.35
11,353.20
1,687.72
2,830.02
5,283.38
7,610.12
616.77
201.36
9,416.54
1,588.12
320.35
506.35
4,127.06
3,409.87
653.41
657.98
9,040.39
8,635.36
1,161.58
354.21
$ $
91,701.52 $ 156,147.65
71.56
6,142.84 (--) 14,344.45 97,844.36 $ 141,874.76
"""""""I ""
" "I"""111"1 '-
' ' ."-'^'J "-' -
' ~""* " " "T5?
727
UNIVERSITY SYSTEM OF GEORGIA DIVISION OF GENERAL EXTENSION, ATHENS
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
Cash on Hand and in Banks Revenue Collection Account General Fund--Book Account
Accounts Receivable
Total Current Assets
3,623.34 260.63 $ 3,883.97
25,029.83
$ 28,913.80
LIABILITIES, RESERVES AND SURPLUS
LIABILITIES
Overdraft--General Fund Purchase Orders Outstanding
18 228.42 350.00 $ 18,578.42
RESERVES
Revenue Collections to be transmitted to Regents of the University System
at SURPLUS
%
For Operations
Total Current Liabilities, Reserves and Surplus
3,623.34
6,712.04 $ 28,913.80
:i
728
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF GENERAL EXTENSION, ATHENS
SUMMARY
FINANCIAL CONDITION
The Division of General Extension of the University of Georgia, at Athens, ended the fiscal year on June 30, 1948 with a surplus available for operations, subject to budget approvals, of $6,712.04, after providing the necessary reserve of $18,578.42 for liquidation of outstanding accounts payable and other liabilities.
General fund assets on this date consisted of $260.63 cash on hand and in bank and $25,029.83 accounts receivable.
REVENUE COLLECTIONS
Revenue collections in the year ended June 30, 1948 were $116,872.08, of which $31,763.13 was from Off-Campus Centers, $15,953.71 Audio Visual Aid film rentals, $41,484.88 from Correspondence Courses and $27,670.36 for other instruction.
Of the $116,872.08 revenue collected in the period, $113,248.74 was transmitted to the Central Office of the Board of Regents, and $3,623.34 remained on hand June 30, 1948, to be remitted to the Regents' Office in the next fiscal year.
AVAILABLE INCOME
Allotment made to the Division by the Regents for the operation of the Division in the year ended June 30, 1948 was $139,471.23, and $1,574.47 from fees and book store income was retained, making a total of $141,045.70, from which $9,008.68 was transferred to other units of the University System, leaving net income available to the Division of General Extension for the fiscal year $132,037.02.
OPERATING COSTS Expenditures for the current operating expenses of the Division
in the period under review were $156,147.65, which exhausted the $132,037.02 available income, together with the $6,142.84 cash balance held at the beginning of the fiscal year, and created an overdraft in the account of $17,967.79 at June 30, 1948. As against this overdraft the Division carries as an asset $25,029.83 accounts receivable for instruction and services provided veterans.
Wf
729
UNIVERSITY SYSTEM OF GEORGIA DIVISION OF GENERAL EXTENSION, ATHENS
COMPARISON OF OPERATING COSTS
Expenditures for operating costs the past three years are compared in the following statement:
YEAR ENDED JUNE 30th
BY ACTIVITY
1948
1947
1946
Administration Forums Plant Audio-Visual Aid . Correspondence Other Instruction Columbus Center ... Gainesville Center Waycross Center ...
Totals
36,980.22 $ 5,946.13 3,232.60
16,518.01 19,965.22 31,535.54 23,999.73 7,486.98 10,483.22
$ 156,147.65 $
32,463.60 ? 6,907.16
24,493.86 27,836.90
91,701.52 $
26,160.64 2,222.11 8,865.41
21,428.36
58,676.52
BY OBJECT
Personal Services Travel Expense Supplies and Materials Communication Services Heat, Light, Power, Water Printing, Publications Repairs Rents Miscellaneous Insurance and Bonding Equipment
Totals...
Number of Employees June 30th..
$ 11199,,000011..0066 $ 11,353.20 2,830.02 7,610.12 201.36 1,588.12 506.35 3,409.87 354.21 657.98 8,635.36
$ 156,147.65 $
53,595.97 $ 5,798.35 1,687.72 5,283.38 616.77 9,416.54 320.35 4,127.06 1,161.58 653.41 9,040.39
91,701.52 $
40,970.77 4,499.62 992.81 3,996.85 931.86 1,766.33 276.25
372.40 244.68 4,624.95
58,676.52
29
17
15
730
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF GENERAL EXTENSION, ATHENS
GENERAL
The Division of General Extension was previously operated in Atlanta, as a unit of the University System, but in September 1947, all activities were moved to Athens and set up as the Division of General Extension of the University of Georgia, with accounts being handled through the Comptroller's Office at the University. At the time of making the transfer to Athens, book store operations were closed out as an auxiliary enterprise and funds on hand for this activity transferred to the University Stores account of the University of Georgia.
Activities of the Division have been expanded the past year, with increased personnel and the creation of Off-Campus Centers, with an increase of $64,446.13 in cost payments in the year ended June 30, 1948 over expenditures for the previous fiscal period.
All receipts disclosed by examination have been accounted for and expenditures for the period under review 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 Auditor's office during this examination and throughout the year.
--33....^ 731
UNIVERSITY SYSTEM GEORGIA INSTITUTE OF TECHNOLOGY
ATLANTA
732
UNIVERSITY SYSTEM OF GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units Transfers from Public Trust Funds Revenues Retained
Grants from U. S. Government Grants from Counties Donations Earnings, Educational Services
316,974.35 161,237.76
.(--) 2,800.00
116,779.36 3,365,747.96
2,189,378.17 48,502.97
50,038.34 57,441.96 3,853,630.51
Total income receipts
$ 3,957,939.43 $ 6,198,991.95
NON-INCOME
Public Trust Funds Income from Investment Gifts from Principal Investments Transfers to College Income
Private Trust Accounts
Total non-income receipts
$ 239,335.14 $ 236,702.14
15,989.34
173,695.81
93,494.30
(--) 161,237.76 (_) 48,502.97
1,490,356.37
769,081.60
$ 1,758,138.90 $ 1,050,775.07
CASH BALANCES, JULY 1st
Budget Funds Public Trust Funds Private Trust Funds
Total cash balances
Totals
105,791.46 $ 97,575.49 58,563.37
718,286.32 247,816.95 137,277.23
$ 261,930.32 $ 1,103,380.50
$ 5,978,008.65 $ 8,353,147.52
733
UNIVERSITY SYSTEM OF GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA
PAYMENTS
1947
1948
Travel
Supplies, Materials
Communication
Heat, Light, Power, Water
Publications
Repairs
Rents
-
Insurance
Interest
Equipment
Miscellaneous
Total expense payments
OUTLAYS Equipment Lands, Improvements Personal Services Travel Supplies, Materials Heat, Light, Power, Water.. Publications Repairs Insurance Contracts Miscellaneous
Total outlay payments
NON-COST Public Trust Funds Expense--Objects of Trust Investments Private Trust Accounts Loans Payable Revenue Bonds --
Total non-cost payments
CASH BALANCES, JUNE 30th Budget Funds Public Trust Funds Private Trust Funds
Total cash balances
Totals
31,789.40 560,700.82
12,998.07 87,659.10 11,363.36 22,876.56 18,931.93 31,796.51
128,310.40 24,523.40
$2 895,994.86 40,771.97
639,569.97 24,766.36
100,080.09 15,942.24 60,633.58 28,297.00 46,311.40 14,656.19
159,426.77 28,805.04
$3,045,623.87 $4,055,255.47
$ 44,056.47 $ 111,964.73
36,061.12 441.37
2,833.86 3.82
151.11 3,454.11
211.25 146,959.66
110,354.54 442.75
2,619.12
106.95 1,530.44 9,120.24 558,408.68
802.83
$ 234,172.77 $ 795,350.28
808.30 116,732.77 1,411,642.51
65,647.93
1,536.76 419,175.77 804,075.44
787,000.00
$1,594,831.51 $2,011,787.97
$ 718,286.32 $1,279,672.52
247,816.95
108,797.89
.
137,277.23
102,283.39
$1,103,380.50 $1,490,753.80
.-.
$5,978,008.65 $8,353,147.52
734
UNIVERSITY SYSTEM OF GEORGIA GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
BUDGET FUNDS
Available Cash Education and General Auxiliary Enterprises
Short Term Investments Edue. and Gen--Textile Bldg. Fund
Accounts Receivable Educ. and Gen. Veterans Administration Vet. Adm. for Advance to College Inn. Army and Navy--Rehab. Students Research City of Atlanta (Real Estate Sale).....
Auxiliary Enterprises Veterans Administration .. Accounts Due College Inn
Utilities Deposits--Technical Institute
..__$ 409,165.13 142,879.30
552,044.43
725,000.00
244,378.86 16,599.33 19,675.12 81,364.15 30,000.00
392,017.46
93,490.81 2,032.57
95,523.38 2,628.09
PUBLIC TRUST FUNDS
Available Cash Investments
22,235.80 588,426.47
610,662.27
AGENCY OR PRIVATE TRUST
Available Cash Short Term Investments
$ 100,108.39 2,175.00
102,283.39
TRUSTEE ACCOUNTS--Regents of the Univ. System Housing Facilities Sinking Fund
77,097.43 $2,557,256.45
735
UNIVERSITY SYSTEM OF GEORGIA GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA
LIABILITIES
CASH LIABILITIES Accounts Payable--Educ. & Gen..
$ 12,981.65
RESERVES
For Purch. Orders Outstanding Ed. and Gen Auxiliary Enterprises Unearned Income--Aux. Enterprises Restricted Funds, Ed. & General Restricted Funds, Aux. Enterprises Spec. Res. for Imp., Ed. & Gen. Spec. Res. for Imp., Aux. Enterprises Trustee Acct.--Housing Fac. Sinking Fd Public Trust Funds Private Trust or Agency
38,460.80 32,839.66
5,816.00 6,230.25 25,421.92 916,867.06 61,936.96 77,097.43 610,662.27 102,283.39 $1,877,615.74
SURPLUS
Education & General Auxiliary Enterprises
554,270.92 112,388.14
666,659.06
$2,557,256.45
r36
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA
SUMMARY
FINANCIAL CONDITION--BUDGET FUNDS EDUCATIONAL AND GENERAL
The Georgia Institute of Technology, Atlanta, ended the fiscal year on June 30, 1948 with a surplus of $554,270.92 in its educational and general fund, after providing the necessary reserves of $51,442.45 to cover outstanding accounts payable and unliquidated purchase orders, $6,230.25 for restricted funds, and $916,867.06 for buildings and permanent improvements.
AUXILIARY ENTERPRISES
Surplus available for operation of the dormitories, dining halls and other auxiliary enterprises on June 30, 1948, was $112,388.14, after reserves of $32,839.66 had been provided for unliquidated purchase orders, $5,816.00 for unearned income, $25,421.92 for restricted funds, and $61,936.96 earmarked for buildings and improvements.
REVENUE COLLECTIONS
Revenue collections in the year ended June 30, 1948, were $2,388,961.27 student fees and tuition, $18,439.41 from the State Department of Education, $47,960.10 from Veterans Administration for Veterans Guidance, $30,420.47 Endowment Income, $408,358.41 from the Georgia Tech Research Institute, $88,562.80 in Gifts and Grants, and $22,622.00 from rents and other sources, making a total of $3,005,324.46.
Of the $3,005,324.46 revenue collections to be accounted for, $313,181.44 was transferred to the Educational and General Fund of the Georgia Institute of Technology and $2,692,143.02 transmitted to the Central Office of the Regents of the University System of Georgia.
OPERATING ACCOUNTS- -EDUCATIONAL AND GENERAL AVAILABLE INCOME
Net allotment to the Georgia Institute of Technology by the Regents for general operations in the year ended June 30, 1948, was $3,154,339.58, with an additional allotment of $1,025,000.00 for construction of new textile building, which funds were supplemented
737
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA
by $313,181.44 transfer from the Revenue Collection Account and $28,403.19 from donations, interest and insurance recoveries retained, making total income available for the period $4,520,924.21.
OPERATING COSTS From the $4,520,924.21 available income-, $3,242,820.90 was
expended for the current operating expenses of the Institute, $674,547.74 was paid for lands, buildings and improvements, and $110,688.83 equipment purchased, and $492,866.74 remained on hand, increasing the $643,926.48 cash balance held on July 1, 1947 to $1,136,793.22 on June 30, 1948.
Of the $1,136,793.22 remaining cash balance, $51,442.45 is for liquidation of outstanding accounts payable and purchase orders, $6,230.25 reserved for restricted purposes, $916,867.06 is to be used for buildings and permanent improvements, and the remainder will be available for expenditure in the next fiscal period, subject to budget approvals.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES AVAILABLE INCOME
Earnings from Dormitories and Apartment rentals in the year ended June 30, 1948, were $363,370.08, of which $117,913.99 was transferred to the Trustee Account of the Regents of the University System, as provided in Trust Indenture and Revenue Bonds, $370,411.77 was received from dining halls, $226,899.20 from net sales of the College Inn, and $55,126.87 from military uniforms, insurance recoveries and other sources, making total income available with which to operate the auxiliary enterprises at the Institute in the fiscal period $897,893.93.
Allotment of $683,742.20 made by the Regents for Auxiliary Enterprises in the year was credited to the account and then transferred to the Trustee Account of the Regents of the University System of Georgia, which account will be covered in later paragraphs.
OPERATING COSTS
From the $897,893.93 income provided, $797,778.38 was expended for current operating expenses of dormitories, dining halls and other auxiliary enterprises, $8,837.81 paid for lands, buildings and improve-
738
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA
ments, and $1,275.90 paid for purchase of new equipment, and there remained on hand $90,001.84.
The addition of $90,001.84 to cash balance increased the $52,877.46 auxiliary enterprise funds held at the beginning of the fiscal year to $142,879.30 at June 30, 1948, of which $32,839.66 is reserved for unliquidated purchase orders, $5,816.00 for unearned income, $25,421.92 restricted funds, and $61,936.96 has been allotted for new buildings and improvements, and the remainder represents surplus funds available for operations in the next fiscal period, subject to budget approvals.
COMPARISON OF OPERATING COSTS
Expenditures for the educational and general activities and the auxiliary enterprises the past two years are compared in the statement following:
BY ACTIVITY
EDUCATIONAL AND GENERAL
Administration
Student Welfare
Instruction
Plant (Including Outlay)
Surplus Equipment
.,
Organized Research
Library
Extension
Veterans Guidance
Restricted Funds
YEAR ENDED JUNE 30th
1948
1947
$ 244,573.97 89 173.72
1,630,604.19 1,171,538.08
3,304.95 461,461.55
76^84.15 263,486.24
51 159.54 3g 471.08
? 193,217.99 70,890.09
1,245,874.86 520,909.22 9,605.56 237,293.01 58,854.49 134,115.57 68,014.65 9,266.93
$4,028,057.47 $2,548,042.37
AUXILIARY ENTERPRISES
Dormitories, Housing Dining Halls College Inn Military Uniforms N. A. Base and Lawson..
Total Auxiliary Enterprises
Total Cost Payments
211 260.47 370^77.98 161,507.82 64,445.82
96,629.94 512,541.37 114,186.57
8,396.39
$ 807,892. 09 $ 731,754.27
$4,835,949.56 $3,279,796.64
739
UNIVERSITY SYSTEM OF GEORGIA GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA
YEAR ENDED JUNE 30th
BY OBJECT
1948
1947
EXPENSE
Personal Services Travel Expense Supplies and Materials Communication . ._.. __ Heat, Light, Power, Water Printing and Publicity Repairs Rents Insurance and Bonding Equipment Miscellaneous
Total Expense Payments
- $2,895,994.86 >- 40,771.97
639,569.97 24,766.36
100,080.09 15,942.24 60,633.58 28,297.00 46,311.40
159,426.77 28,805.04
$2,114 674.32 31 789.40
560 700.82 12 ,998.07 87 ,659.10 11 363.36 22 876.56 18 ,931.93 31 ,796.51 128 310.40 24 ,523.40
$4,040,599.28 $3,045,623.87
OUTLAY
Lands, Buildings and Permanent Improvements
Personal Services
Travel Expense _
Supplies and Materials
Heat, Light, Power, Water
Printing and Publicity
Repairs
Insurance and Bonding
Freight and Express
Payments to Contractors
Land and Buildings Purchased
Other--Steam & Elec. Lines
$20,000.00
Trees
400.00
Equipment
110,354.54 442.75
2,619.12
106.95 1,530.44 9,120.24
802.83 547,388.80 -) 9,380.12
20,400.00
111,964.73
36,061.12 441.37
2,833.86 3.82
151.11 3,454.11
211.25
146,959.66
44,056.47
Total Outlay Payments
$ 795,350.28 $ 234,172.77
Total Cost Payments
$4,835,949.56 $3,279,796.64
.Vumber of Employees June 30th
Average Enrollment--Reg. Term
Annual Student Per Capita Cost: Educational and General Auxiliary Enterprises
1.025 4.880
1,170 2,451
825.42 165.55
990.97 $
1,039.59 298.55
1,338.14
MO
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA
GEORGIA TECH RESEARCH INSTITUTE ACCOUNT
Included in the within report, in memorandum form only, is a summary of an account related to the Georgia Institute of Technology, the Georgia Tech Research Institute. The income credited to this account is restricted to research by the Engineering Experiment Station of the School, and funds are not included in the operating account or balance sheet of Tech except that shown as paid to the Georgia Institute of Technology in the amount of $363,025.41, and included in the $408,358.41 income for research.
This method of treating and reporting the account is in conformity with the records of the Georgia Institute of Technology, but because of its closely allied activity it should perhaps be handled as an integral part of Tech's operations.
TRUSTEE ACCOUNT--REGENTS OF UNIVERSITY SYSTEM
Funds deposited in the Trustee Account in the period under review were $801,656.19, and were provided by $683,742.20 allotment from the Regents to Auxiliary Enterprises transferred to the account and $117,913.99 net revenues from completed dormitories and apartments and two existing dormitories (Howell and Harrison), as provided in Trust Indenture and recited in Georgia School of Technology Revenue Bonds dated May 1, 1946.
There was also a credit to the account in the period of $103,257.80 for premium on bonds, making total credits of $904,913.99, from which interest due May 1, 1948, on bonds was paid in the amount of $40,816.56, and $787,000.00 of the Georgia School of Technology Revenue Bonds retired, and there remained on hand June 30, 1948, in the Trustee Account--Regents of the University System--Housing Facilities Sinking Fund $77,097.43.
Separate report was filed November 22, 1948, covering the Regents of the University System Construction Fund, Trust Company of Georgia, Trustee, which covers the issue of $4,000,000.00 Georgia School of Technology Revenue Bonds and disposition of funds received therefrom.
Under opinions of the Attorney General of the State of Georgia, dated October 18 and 24, 1946, the $4,000,000.00 bonds referred to above create no debt obligation against the State, but only a lien on the net income of certain properties.
741
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA
PUBLIC TRUST FUNDS
These are Endowment Funds, Student Loan Funds, and a Sinking Fund to replace Brown Dormitory, total assets of which were $610,662.27, as shown in detail in this report.
Endowment income available for the Georgia Institute of Technology in the period under review was $28,648.95, which with a balance of $2,939.78 on hand July 1, 1947, made a total of $31,588.73, of which $30,420.47 was transferred to the Revenue Collection Account of the School, $330.29 was expended for objects of trust (scholarships), and $837.97 remained on hand at June 30, 1948, available for transfer to general fund in the next fiscal year. In addition there is in the WGST Radio Station account income receipts of $190,394.16, July 1 cash balance of $141,167.93, payments for investments $245,000.00, with June 30 cash balance of $86,562.09.
PRIVATE TRUST AND AGENCY FUNDS
These are deposits by students and others, which the School holds as Custodian, and on June 30, 1948, amounted to $102,283.39.
GENERAL
Bonds of the Comptroller, Cashiers and Accountants of the Georgia Institute of Technology were in force and were on file in the office of the Board of Regents.
All receipts disclosed by examination have been accounted for and expenditures for the period under review were within the limits of budget approvals and supported by proper voucher, except advances made for travel. Advance payments on salaries and travel expense are prohibited by executive order dated July 13, 1938.
Appreciation is expressed to the officials and staff of the Georgia Institute of Technology for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
742
UNIVERSITY SYSTEM OF GEORGIA GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA
GEORGIA TECH RESEARCH INSTITUTE
RECEIPTS AND PAYMENTS YEAR ENDED JUNE 30, 1948 (Memo of Examination of Accounts)
RECEIPTS
INCOME
Research Income Less to Engineering Experiment Sta. of Georgia Institute of Technology
$ 423,917.58
(--) 363,025.41
$
60,892.17
BALANCE JULY 1, 1947
59,609.01 $ 120,501.18
PAYMENTS
EXPENSE
Personal Services Baker, Harry L., President Bragg, Annabelle H., Secretary Thrash, Kenneth, Const. Engr
12* Mo. $ 12* Mo.
5,833.34 1,800.00 2,658.00
Travel Expense (Baker, H. L.) Supplies and Materials Communication -- Postage Printing and Publicity Insurance and Bonding Freight and Express
BALANCE JUNE 30, 1948
Trust Co. of Georgia
_
Less Outstanding Cks (138-142)....
$ 110,348.34 (_) 950.08
$
10,291.34 8.90
85.54 17.32 133.03 558.80
7.99 11,102.92
109,398.26 120,501.18
743
UNIVERSITY SYSTEM OF GEORGIA GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA
PAYMENTS FOR LANDS, BUILDINGS, IMPROVEMENTS (CONTRACTS) YEAR ENDED JUNE 30, 1948
EDUCATION AND GENERAL
ORGANIZED RESEARCH
Wesley and Company
Construction of Barricade, Instrument
and Miscellaneous Buildings
Sound Barrier
.-
Concrete Gutter
Atlantic Steel Co., Fence
Room :-- ?
32,987.00 661.00 199.25
1,447.00
$
35,294.25
PLANT
BUILDINGS AND GROUNDS
Atlantic Steel Co., Fence, Milit. Dept-- To Trust Fund--Steam & Elec. Lines.. H. P. Vaugh--2 Trees
1,587.92 20,000.00
400.00
From Trust Fds. for Refund of Balance on the
Purchase Price of 17 Houses on Cherry and
Plum Streets
(--)23,079.81
From Textile Bldg. Fund for Soil Bearing Test,
Paid Nichols Const. Co. Prior Year
(--) 2,277.45
(_)3,369.34
TEXTILE BUILDINGS
Ray M. Lee--Gen. Contractor
..__:
$
Engineering Contractors--Air Conditioner
To Bldg. & Grnds. Acct.--Soil Bearing Test Paid
Nichols Const. Co.--Prior Year
.--
272,084.93 2,697.75
2,277.45
277,060.13
SEWERS AND LANDSCAPING (R 1)
F. M. Gravier--Gen. Construction City of Atlanta--Grading Hill and Snell--Planting Grass Nichols Constr. Co.--Extension Storm Sewers.. M. T. Lambert--Retaining Wall
20,198.69 673.03
2,884.93 5,633.00 19,117.27
48,506.92
RESEARCH ADDITIONS (R 5)
Thompson and Street Co. Alterations & Additions--Research Bldg.
87,374.10
744
UNIVERSITY SYSTEM OF GEORGIA GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA
PAYMENTS FOR LANDS, BUILDINGS, IMPROVEMENTS (CONTRACTS) YEAR ENDED JUNE 30, 1948
GARAGE AND WAREHOUSE (R 8)
Wesley Construction Co.--General Contiv. City of Atlanta, Grading
F W A PROJECT (R 9)
Mion Construction Co. Concrete Walk Ways and Drains Install Durison Pipe--Chem. Eng. Bldg Aluminum Corrugated Roofing
Nichols Const. Co.--Driveways & Gutters C. A. Andrus & Co.--Fence Meador Const. Co.--Work on Bldg. Fowler St.. J. B. Moon--Landscaping Landrum Plumbing & Heating Co.
Connecting Steam and Gas Lines Heeden and Knowles--Electrical Work J. W. Brooks Co.--Electrical Work
9,844.71 191.25
$
10,035.96
2,440.40 2,180.00
395.00 69.49
235.00 397.00 1,186.50
2,397.20 998.00
2,855.00
13,153.59
REHABILITATION PROJECTS (R 19)
City of Atlanta--Grading
$
Herman Const. Co.--Covered Passage--E E Bldg.
Atlanta Floring Co.--Asphalt Tile Rooms
Aero Bldg.
Mion Const. Co.--Walk Ways
Westinghouse -- Meters
Golian Steel & Iron Co.--Install Dust Proof Hatch
for Coal Feed Hopper
Guaranteed Waterproofing Co. -- Waterproofing
Exterior Brick & Stone Works--Physics Bldg.
and Patio aand Civil Eng. Bldg
Nichols Const. Co.--Sidewalks & Curbs
Breman Steel Co.--91 Pieces Angle Iron
Philip Carey Mfg. Co.--Install Insul. in Boiler
House -- Steam Lines
H. G. Hastings--Grass
Marshall L. Whitman--Fence
C. A. Andrus & Co.--Fence, Around Transformers
Stephenson Co.--Steam Distrib. System
D'Arcy Elec. Co.--Electrical Contracts
Atlanta Gas Light Co.--Install Gas Main--
Lawson General Apts. Site
12,837.01 2,975.00
550.00 4,657.65
148.50
243.00
4,100.00 426.13 227.15
365.00 69.90
620.00 200.00 32,345.86 1,955.00
901.82
745
UNIVERSITY SYSTEM OF GEORGIA GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA
PAYMENTS FOR LANDS, BUILDINGS, IMPROVEMENTS (CONTRACTS) YEAR ENDED JUNE 30, 1948
REHABILITATION PROJECTS (R 19) (Cont'd.)
Sockwell Co.--Install Feed Water Piping on
Boilers
$
M. T. Lambert--Retaining Wall
Acousti Eng. Co.--Install Accoustical Treatment
in Library & Graduate Study Rm --Aero Bldg.
4,903.00 7,939.47
416.00 $ 75,880.49
RENTAL PROPERTY (R 7) Mrs. Minnie F. Simpson--Pur. 707 Cherry St.. J. W. Ellington--Tax Atlanta Real Estate--Appraisal Fee
Total Education and General
AUXILIARY ENTERPRISES Howell-Harrison Dorms Equity American Steel Co.--Fence & Gate, Tech Inst. Total Auxiliary Enterprises __
5,580.82 8.95 45.00 5,634.77 $ 549,570.87
8,064.92 772.89 $ 8,837.81 $ 558,408.68
746
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA
PUBLIC TRUST FUNDS
PRINCIPAL AT JUNE 30, 1948
Forrester
McRae
Julius
INVESTMENTS
Total
Rankin
Brown
Daniel Guggenheim
Radio Station WGST(*)
$ 4,915.58
Howell-Harrison Dorms % Distribution
17 Houses, Cherry & Plum St Brown Dormitory Cloudman Dormitory
127,893.94 100%
83,568.96 85,000.00 47,086.26
$ 944.41 .7%
901.00
$ 4,300.00 85,000.00
$113,708.83 88.3%
26,300.00
City Lots for Campus Real Estate, Notes on 371 Washing-
ton St. Texas Land _ Atlanta Lots City Lot--North Ave. & Hemphill St._ U. S. Bonds Georgia Power Co. Stock West Point Mfg. Co. Stock Ga. Tech Dorm. Bonds
9,604.58
9,371.55 78,700.00
5,480.31 35,373.85 29,050.00
300.00 5,000.00 55,000.00
9,371.55 78,700.00
5,480.31
15,918.23 5,000.00
Ga. Tech Bonds Accrued Interest Student Loan -- Notes Principal Cash
398.75 11,682.69 21,397.83
64.62
466.64
7,184.89
$609,824.30 $1,910.03 $183,318.50 $168,111.95
Cash for Income Total Assets
837.97 $610,662.27
RECONCILIATION
Investments at July 1, 1947--Per Audit Add-- Income for Principal
$624,205.42
Profit--Limestone Mill Stock Sale Rents and Interest Premium--Revenue Bonds (Dorm)
11,558.00 1,022.20 5,078.83
17,659.03
Less--
Student Notes Charged Off Expense of Trust--Note Collections Adjustment -- Estimate Value of
10,614.68 1,206.47
Lot on Washington St. to Sale Value Deduction from Brown Mem. Hall Sinking Fund for Repairs Principal Transferred to Gen. Fund So. Airways Research Fellowships
2,136.50 12,000.00
6,082.50 32,040.15
$609,824.30
(*)Not including additions, improvements, investments and cash in operating account, separately reported.
74?
UNIVERSITY SYSTEM OF GEORGIA
Josephine Cloudman
Fund
GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA
PUBLIC TRUST FUNDS
PRINCIPAL AT JUNE 30, 1948
Architects Price
WGST
B. E. Wil- Philip
lingham H. Lamar
Fund
Fund
E. O. Batson Scholar
Brown ScholarMem. Hall ship
Sinking Loan Funds
$4,915.58
m $16,237.81
$ 4,068.80 $ 6,419.26 $ 2,752.64
3.2%
5%
2.8%
$24,821.92
521.79 1,015.86
9,470.58
47,086.26 9,604.58
$1,000.00
4,295.61 2,000.00
6,185.43
8,974.58 1,000.00
20,050.00
$300.00 5,000.00
55,000.00
398.75
15
.19
882.47
258.08
5,337.43
11,682.69 7,203.51
$77,928.84 $300.00 ^ $4,915.58 $1,000.00 $32,000.00 $11,034.10 $22,747.13 $106,558.17
.,'-
0
0
:: *ui
748
UNIVERSITY SYSTEM OF GEORGIA GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA
RECEIPTS AND PAYMENTS PUBLIC TRUST FUNDS
FUND
RECEIPTS
Income Investments of Trust Realized
Cash Balance
7-1-47
Total
ENDOWMENT FUNDS
Forrester-McRae-Rankin For Income For Principal
Julius Brown Endowment For Income For Principal
Daniel Guggenheim Aero For Income For Principal
Josephine Cloudman For Income For Principal
Broadus Willingham, Sr. For Income
Philip H. Lamar, Prof. For Income For Principal
$ 42.82
$ 42.82
$ 56.45 $ 688.17
744.62
16,889.28
906.24
25.00 3,860.40
16,864.28 4,766.64
6,085.51 13,853.00
297.21 20,688.27
5,788.30 34,541.27
4,980.00 11,558.00
2,000.00
2,680.00
4,980.00 16,238.00
25.00
25.00
220.12
8,414.35
2,499.95 7,671.79
2,720.07 16,086.14
OTHER
Architects Prize Fund For Income
Brown Memo Hall Sinking For Principal
18.00 625.59 15,643.92
108.00 10,042.50
126.00 26,312.01
E. O. Batson Scholarship For Income For Principal
Scholarship Loan Fund For Principal
Sou. Airways Res. Fellowship For Principal
388.22
299.58
5,475.44 46,754.76
5,566.00
654.04 6,143.93
1,042.26 6,443.51
51,417.68 103,647.88
516.50
6,082.50
Totals For Income
$28,648.95
$ 2,939.78 $ 31,588.73
For Principal
$17,659.03 $93,494.30 $103,709.24 $214,862.57
749
UNIVERSITY SYSTEM OF GEORGIA GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA
RECEIPTS AND PAYMENTS PUBLIC TRUST FUNDS
PAYMENTS
Endowment Other Objects Expense to Tech Transfers of Trust of Trust
Invest- Cash Balance ments 6-30-1948 Total
$ 42.82 16,864.28 5,788.30 4,980.00 25.00 2,720.07
$ 680.00 $ 64.62
4,300.00
466.64
27,356.38 7,184.89
16,237.81
.19
15,203.67
882.47
$ 42.82 744.62
16,864.28 4,766.64
5,788.30 34,541.27
4,980.00 16,238.00
25.00
2,720.07 16,086.14
$12,000.00 For Repairs Brown Dorm.
8,974.58
$330.29
6,185.43
$1,206.47 95,237.90 6,082.50 (To Restricted Fund)
126.00 5,337.43
126.00 26,312.01
711.97
1,042.26
258.08 6,443.51
7,203.51 103,647.88 6,082.50
$30,420.47
$330.29
$174,175.77 $ 837.97 $ 31,588.73
$18,082.50
$1,206.47
$21,397.83 $214,862.57
750
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA INSTITUTE OF TECHNOLOGY, ATLANTA
TRUSTEE ACCOUNT BONDS OUTSTANDING
JUNE 30, 1948
Regents of the University System of Georgia Georgia School of Technology, Serial Revenue Bonds Payable at Trust Company of Georgia, Atlanta Series "A" May 1, 1946, Denominations:
Nos. 1--3, 750 at $1,000.00 each Interest payable November 1 and May 1
On Nos. 1-762 incl. at 2%% per annum On Nos. 763--3,093 incl. at 2Vi% per annum On Nos. 3,094--3,750 incl. at 2% per annum
Maturities May 1
Orig. Issue
Payments
Bonds Outstanding
1949
1950
1951
1952
1953
1954
1955
1956
1957
.
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
Total Series "A" 1980 Series "B"
$ 88,000.00 90,000.00 92,000.00 94,000.00 96,000.00 98,000.00
101,000.00 103,000.00 105,000.00 108,000.00 111,000.00 114,000.00 116,000.00 119,000.00 121,000.00 124,000.00 127,000.00 130,000.00 133,000.00 136,000.00 139,000.00 143,000.00 146,000.00 150,000.00 153,000.00 156,000.00 159,000.00 163,000.00 166,000.00 169,000.00
$3,750,000.00 250,000.00
$4,000,000.00
$ 29,000.00 52,000.00 50,000.00 70,000.00 71,000.00 80,000.00 97,000.00 62,000.00 30,000.00 50,000.00 31,000.00 54,000.00 28,000.00 34,000.00 49,000.00
$787,000.00
$787,000.00
$ 88,000.00 90,000.00 92,000.00 94,000.00 96,000.00 98,000.00
101,000.00 103,000.00 105,000.00 108,000.00 111,000.00 114,000.00 116,000.00 119,000.00 121,000.00
95,000.00 75,000.00 80,000.00 63,000.00 65,000.00 59,000.00 46,000.00 84,000.00 120,000.00 103,000.00 125,000.00 105,000.00 135,000.00 132,000.00 120,000.00
$2,963,000.00 250,000.00
$3,213,000.00
751
UNIVERSITY SYSTEM TECH ATHLETIC ASSOCIATION
752
UNIVERSITY SYSTEM OF GEORGIA TECH ATHLETIC ASSOCIATION, ATLANTA
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained
Earnings, Education Services
$
Donations
422,774.97 $ 15,000.00
512,988.86
Total Income Receipts
NON-INCOME Private Trust Accounts Loans Payable
CASH BALANCES, JULY 1st Budget Funds
$ 437,774.97 $ 512,988.86
286.28
110,810.99 350,000.00
244,664.26
14,476.28
Totals
:
$ 682,725.51 $ 988,276.13
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies, Materials
Communication
Heat, Light, Power, Water
Publications
Repairs
Insurance
Interest
Equipment
Miscellaneous
1
Athletic Scholarships
$ 137,522.48 45,178.20 36,757.58 5,661.26 1,823.52 5,536.11 3,078.07 1,865.97
6,808.05 22,218.44 81,163.86
$ 178,626.70 60,166.15 41,241.32 6,691.60 2,964.40 7,272.68 9,561.97 1,558.11 3,629.17 5,035.88 25,798.88 65,203.31
Total Expense Payments
OUTLAYS
Lands, Improvements
Personal Services
Supplies, Materials
Insurance
Contracts
.
Equipment
NON-COST Private Trust Accounts Loans Payable
CASH BALANCES, JUNE 30th Budget Funds* Private Trust Accounts
$ 347,613.54 $ 407,750.17
9,042.73 10,940.28
1.46 279,611.64
753.30
400,854.58
286.28 20,000.00
110,778.19
14,476.28
68,860.39 32.80
Totals
$ 682,725.51 $ 988,276.13
*Includes temporary investment in U. S. Bonds
753
UNIVERSITY SYSTEM OF GEORGIA TECH ATHLETIC ASSOCIATION, ATLANTA
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
Cash on Hand and in Banks Budget Funds Private Trust Funds
Accounts Receivable For Mileage Allowance in excess of 5c per mile For Contributions and Donations
Total Current Assets
68,860.39 32.80 $ 68,893.19
1,946.08 400.00
$
2,346.08 71,239.27
LIABILITIES, RESERVES AND SURPLUS
LIABILITIES Loans Payable
$ 350,000.00
RESERVES
For Admission Taxes to be remitted For Scholarship Funds
$
32.80
23,869.57 $ 23,902.37
SURPLUS (OR DEFICIT) For Operations Total Current Liabilities, Reserves and Surplus
(--) 302,663.10 $ 71,239.27
754
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA TECH ATHLETIC ASSOCIATION
SUMMARY
FINANCIAL CONDITION
The Georgia Tech Athletic Association ended the fiscal year on June 30, 1948 with a deficit of $302,663.10 as compared with $334, 102.73 deficit at the close of the preceding fiscal year on June 30, 1947.
Cash assets on June 30, 1948 consisted of $68,893.19 cash on hand and in bank, of which $32.80 was reserved for admission taxes to be remitted to the Federal Government and $23,869.57 for scholarships and accounts receivable of $2,346.08. Liabilities on this, date were $350,000.00 for notes payable to the Fulton National Bank.
AVAILABLE INCOME
The Association's income for the year under review was $512,988.86, of which $413,159.28 was from football admissions, $52,095.72 from student fees, $20,000.00 from Adair-Oldknow Fund for scholarships and $27,733.86 from concessions and other sources.
These receipts are compared with those of the two previous fiscal years in the statement following:
YEAR ENDED JUNE 30th
INCOME
1948
1947
1946
Football
.
Other Sports
Student Fees
U. S. Army and Navy
Concessions and Other
Donations
Interest Earned
Totals..
$$ 441133,,115599..2288 $ 340,726.41
(--) 518.61
1,280.68
52,095.72
45,199.35
1,280.00
28,252.47 . 27,823.53
20,000.00
15,000.00
6,465.00
$ 265,611.91 5,052.85 9,243.02
14,728.00 52,792.63
$ 512,988.86 $ 437,774.97 $ 327,428.41
OPERATING COSTS
Expenditures in the year ended June 30, 1948 were $407,750.17 for current operating costs and $400,854.58 for capital outlay, as scheduled in report, a total of $808,604.75 which was in excess of income received and cash on hand and necessitated the borrowing of $350,000.00 from the Fulton National Bank.
755
UNIVERSITY SYSTEM OF GEORGIA GEORGIA TECH ATHLETIC ASSOCIATION
COMPARISON OF OPERATING COSTS Expenditure for the past three years are compared as follows:
YEAR ENDED JUNE 30th
EXPENDITURES
1948
1947
1946
Personal Services _ Travel Expense Supplies, Materials Communication Services Heat, Light, Power, Water.. Printing, Publicity Repairs Insurance, Bonding Interest Equipment Athletic Scholarships Miscellaneous
$ 178,626.70 60,166.15 41,241.32 6,691.60 2,964.40 7,272.68 9,561.97 1,558.11 3,629.17 5,035.88 65,203.31 25,798.88
$ 137,522.48 45,178.20 36,757.58 5,661.26 1,823.52 5,536.11 3,078.07 1,865.97
6,808.05 81,163.86 22,218.44
$ 116,809.21 26,857.27 26,332.91 4,746.63 1,981.94 9,854.31 2,457.05 1,135.43
5,692.55 53,764.58 17,259.59
Total Expense Payments __ __.$ 407,750.17 $ 347,613.54 $ 266,891.47
Outlay: Buildings, Improvements Equipment
Total Cost Payments
393,973.72 6,880.86
299,596.11 753.30
74,081.53
$ 808,604.75 $ 647,692.95 $ 340,973.00
Number of Regular Employes at June 30
37
45
32
Included in outlay payments for the year ended June 30, 1948 is the amount of $8,765.69 and for the previous year ended June 30, 1947, $1,946.46 for building and equipping a kitchen for serving meals to football players and other athletes. This kitchen was in operation in the period under review and shows an operating loss, as follows:
Purchase of food Less: Income from meals and other sources
Excess of purchases over income
$31,858.75 17,190.90
$14,667.85
In addition to the $14,667.85 above, the Association made expenditures of $13,492.18 for personal services, $2,613.20 for supplies and $959.81 for equipment in the operation of the kitchen, making a total loss from its operation in the period $31,733.04, which is in addition
756
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA TECH ATHLETIC ASSOCIATION
to expenses incurred by the Athletic Association for scholarships, student recruiting and goodwill.
SCHOLARSHIP FUNDS
Revenue for scholarships is from student activity fees, radio concessions and stadium advertisements, together with donations from the Adair-Oldknow Scholarship Fund, which is an alumni fund and not included in the within report as funds handled by the College or Athletic Association.
The following questions were raised with reference to the three funds handled for the benefit of the Tech Athletic Association:
"Hon. T. H. Healy Director of Budgets Board of Regents of the University Svstem of Georgia 20 Ivy Street, S. E. Atlanta, Georgia
Dear Mr. Healy:
Under Code Section 32-1818, any trust fund or the power to administer a trust fund is vested in the Board of Regents as a trustee.
Under the law and under the opinion of the Attorney General all funds handled by any agency under the Board of Regents are subject to all the laws pertaining to the handling of public funds and you are familiar with the law that requires that the State Auditor audit all funds handled by public officials.
In making the audit of Georgia Tech Athletic Association it has developed that there are three trust funds which are handled by the Athletic Association which they failed to advise us were in existence and it was only by a chance transaction in this past year's audit that we discovered the existence of the funds.
The funds which are in existence and which have not been audited by this Department because of the secreting of the funds are the:
1--Adair-Oldknow Scholarship Fund 2--Rhodes Scholarship Fund 3--Alexander-Tharpe Scholarship Fund
There are attached, hereto, copies of the correspondence pertaining to these funds and Mr. Alexander states that "the fund is a privately supporting fund not connected in any way with the State
757
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA TECH ATHLETIC ASSOCIATION
or any agency of the State and is not, therefore, subject to inspection or audit by the State."
In order for me to perform the duties required by law, it is essential that we have the advice of the Board of Regents or the Finance Committee of the Board of Regents on the following questions:
1--Has the Board of Regents delegated its authority to any official of the Georgia Tech Athletic Association to receive trust funds for the Board of Regents?
2--Does the Board of Regents consider the above funds to be trust funds under their control as provided by Georgia law?
3--Are the above mentioned trust funds by the trust agreement set up for the benefit of Georgia Tech Athletic Association over which the Board of Regents has control?
4--Does the Board of Regents consider that the above named funds are funds for which they are not responsible, and therefore not required to be audited by the State Auditor?
5--Has the Board of Regents designated Mr. W. A. Alexander or Mr. Charles M. Griffin as Agent of the Board of Regents to receive and administer trust funds for the benefit of an Agency which is under the control and management of the Board of Regents ? Please advise me as soon as possible the answers to the above questions and whether or not the Board of Regents considers that the above trust funds are funds under their jurisdiction which are required by law to be audited by the State Auditor.
With best wishes, I am B. E. Thrasher, Jr., State Auditor"
September 16, 1948
Dear Mr. Thrasher: In accordance with your request of August 18th, the following
was placed on the agenda of the Committee on Finance and brought before the full meeting by the Committee. These meetings were held September 10, 1948.
Opposite each question we have shown the answer recommended by the Committee and adopted as the action of the Board.
"State Auditor Thrasher asks that he have direct answers from
Mi
758
UNIVERSITY SYSTEM OF GEORGIA GEORGIA TECH ATHLETIC ASSOCIATION
the Board of Regents relative to the following scholarship and student aid funds.
Adair-Oldknow Scholarship Fund
Rhodes Scholarship Fund Alexander-Tharpe Scholarship Fund
1. Has the Board of Regents delegated its authority to any
official of the Georgia Tech Athletic Association to receive
trust funds for the Board of Regents?
No
2. Does the Board of Regents consider the above funds to be trust funds under their control as provided by Georgia law? No
3. Are the above mentioned trust funds by the trust agreement
set up for the benefit of Georgia Tech Athletic Association
over which the Board of Regents has control?
No
4. Does the Board of Regents consider that the above named funds are funds for which they are not responsible, and therefore, not required to be audited by the State Auditor? Yes
5. Has the Board of Regents designated Mr. W. A. Alexander
or Mr. Charles M. Griffin as Agent of the Board of Regents
to receive and administer trust funds for the benefit of an
Agency which is under the control and management of the
Board of Regents?
No
The reason for answering these questions in manner shown is due to the fact that these funds are contributed by alumni for the benefit of needy students and disbursed by Coach Alexander and Charles Griffin as representatives of the contributing alumni. There is no formal organization but each summer a campaign is carried on among the alumni and other friends of Tech, and the proceeds expended during the year. There are no investments in securities."
"I believe that the key questions are No. 2 and No. 4, in that
the Board does not consider these contributions to be trust funds and disclaims any responsibility for their administration. If persons
not connected with Tech had been appointed to look into needy cases and made disbursements to or on behalf of such students, the question
of Board control or responsibility would probably not have arisen.
Messrs. Alexander and Griffin are, of course, admirably situated to know whether a boy needs shoes or a suit of clothes or a small loan,
where a person remote from the campus would not be able to scrutinize each situation and judge the need.
It is my understanding that these funds are audited periodically
and that from time to time the affairs of the funds are discussed with those interested.
Trusting that the foregoing answers the queries in your letter
759
UNIVERSITY SYSTEM OF GEORGIA GEORGIA TECH ATHLETIC ASSOCIATION
and with assurance that this office is always at your service in matters of this sort, I remain
Yours sincerely, (s) H. T. Healy
All concessions and scholarship accounts are handled by H. S. Hammond, Assistant Business Manager and are audited by Haskins and Sells, Certified Public Accountants.
TICKET SALES FOR GAMES
Schedule is shown on Page 18 of the within report for game tickets and all tickets for the period under review have been accounted for with an overage of four (4) tickets of $10.00 value.
SQUAD TRAVEL
Dixie DriveTt-Yourself cars were used for squad travel, and charges were based on five cents (5c) per mile and $3.50 per day while cars were being used, as follows:
Mileage at five cents (5c) per mile Charges at $3.50 per day for use of U-Drive-It cars.. Damages to car
$3,747.35 1,914.08 32.00
Total paid
$5,693.43
Less: Mileage allowable at five cents per mile
3,747.35
Expenditures disallowed
$1,946.08
Ruling of the Attorney General, dated November 1, 1944, was that mileage in excess of five cents (5c) per mile for use of automobiles, even though used by more than one person, was an improper and illegal expenditure of State funds.
Squad travel includes all expenses incurred by officials, players, band, guests, workers and others authorized by association officials in attending games.
CONTRIBUTIONS
Expenses for the year ended June 30, 1948, include contributions and donations, as follows:
760
UNIVERSITY SYSTEM OF GEORGIA GEORGIA TECH ATHLETIC ASSOCIATION
China Y. M. C. A. Fund National Foundation of Infantile Paralysis
Total
$300.00 100.00
$400.00
Contributions and donations are prohibited by the Constitution of the State of Georgia, Article VII, Section I, Paragraph II, which reads in part as follows:
"The General Assembly shall not by vote, resolution or order grant any donation or gratuity in favor of any person, corporation or association."
LOANS
The loan of $350,000.00 outstanding June 30, 1948 was authorized by the Directors of the Tech Athletic Association, as shown by minutes of November 18, 1947, at which meeting the following members were present:
Blake R. Van Leer, President Dean Narmore L. W. Chapin W. A. Alexander, Athletic Director W. C. Whitley T. H. Evans C. M. Griffin, Business Manager R. B. Wiley Joel C. Harris Al Newton Hugh Todd R. L. Dodd Roy Mundorff, Asst. Athletic Director H. A. Wycoff, Secretary
The provisions of the loan are set forth in copy of the agreement following:
"GEORGIA:
FULTON COUNTY:
THIS AGREEMENT, made and entered into this the 19th day of November, 1947, by and between GEORGIA TECH ATHLETIC ASSOCIATION, a corporation under the laws of Georgia, party of the first part, herein called the Association; and THE FULTON NATIONAL BANK OF ATLANTA, party of the second part, herein called the Bank.
761
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA TECH ATHLETIC ASSOCIATION
WITNESSES:
1. That the Bank hereby agrees to lend to the Association and the Association agrees to borrow from the Bank a sum not to exceed 350,000.00, under the terms and conditions herein stated.
2. The Association will borrow said sum from time to time hereunder on or before February 1, 1948. The Association will give to the Bank a notice at least five business days prior to the time as of which advances of funds shall be requested, which notice shall state the amount of funds desired and the date as of which they are to be advanced.
3. The funds to be loaned hereunder are to be used by the Association to finance improvements to the Athletic Stadium known as "Grant Field" by increasing the seating capacity of the West Stand to the extent of approximately 9,000 additional seats. Before the advances of funds by the Bank under this agreement and after the date of this agreement, the Association shall have expended upon the proposed improvements and from its own funds on hand and available for such purpose not less than $100,000.00. At the time for any request for the advancing of funds under this agreement, the Association will certify to the Bank the sum it shall have at such time expended upon the proposed improvements.
4. The sums advanced by the Bank to the Association hereunder shall be repaid as follows:
The Association will pay annual installments of principal in the amount of 50,000.00 each on October 15, 1948, October 15, 1949, and October 15, 1950. The balance owing to the Bank by the Association shall be paid on or before October 15, 1951. These payments shall be supplemented as is hereinafter provided.
5. In addition to the payments stipulated above, the Association will pay to the bank a minimum of fifty per cent (50%) of its net operating profits for each year in the event that such net operating profits amount to $100,000.00 or more, considering, however, for this purpose the $50,000.00 annual installment payment of principal as an expense to be charged in arriving at its net profits, and such additional payments to be made on or before January 31 of each calendar year covering the operations for the preceding year. Any and all such prepayments, whether required to be made under this agreement or not, or whether made at the option of the Association as is herein dealt with, shall be applied on the final installment until it shall have been discharged and thereafter on other installment payments pro rata.
6. The Association shall be permitted to make additional payments upon the loan as it may wish at any time without penalty.
762
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA TECH ATHLETIC ASSOCIATION
However, no such optional advance payment may be made if the purpose thereof is to secure a refinancing of such indebtedness from other sources and at more favorable terms of interest. It is specifically agreed and understood that this agreement is in no way binding upon either the Association or the banks insofar as the refinancing of a balance owing, if any, as of 10-15-51 is concerned.
7. In addition to the repayments of principal as is hereinabove provided for, the Association will pay the Bank interest upon outstanding balances of principal owing at the rate of three and onefourth per cent (SY^fc) per annum, which interest payments shall be made quarterly on January 15, April 15, July 15, and October 15 of each year, commencing October 15, 1947.
8. The Association agrees that its expenditures will not exceed seventy-five per cent (759?) of its estimated income in any calendar year. The income of the Association is to be estimated according to good accounting and business practices not later than August 15th during any calendar year to cover the expected income for such year, and this estimate shall be at once communicated in writing to the Bank.
9. The Association represents and warrants that it has, and as long as any of said indebtedness remains unpaid, will have, the right to use the stadium, athletic fields, gymnasium and other facilities necessary or useful in conducting athletic contests at the Georgia School of Technology at Atlanta, Georgia, and the right to conduct athletic contests at said school and to fix and receive admission charges and other proceeds from said athletic contests, and that as long as any of said indebtedness remains unpaid it will fix the charges therefor at a rate which should produce receipts in an amount at least one-third greater than the estimated expenditures including scheduled installments on said indebtedness. The Association covenants and agrees that, should default occur in the payment of any installment of said indebtedness or in any of the terms or provisions of this agreement, the Association will assign and convey to the Bank all funds whatsoever which may come into its hands including, without limiting the generality of the foregoing, its share of the proceeds of the sale of tickets and will pay said proceeds over to the Bank and the Bank may take charge and collect the same and the Bank will thereupon have the right, insofar as the Association may legally grant such right, to take possession of said stadium, athletic field, gymnasium and other facilities used or useful in conducting athletic contests. The Association will on request execute such conveyances and/or assignments as may be requested by the Bank to carry out this provision.
10. The Association agrees that the funds to be provided under this loan agreement by the Bank, together with other funds of the
763
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA TECH ATHLETIC ASSOCIATION
Association which it will have on hand and available for the purpose at the time of the acceptance of the bid for construction of the improvements to the stadium and thereafter during the process of such construction shall be sufficient to cover the complete cost of said improvements.
11. The Association agrees to furnish to the Bank ample evidence of the authority of the Association to borrow the funds herein referred to and to make the other agreements herein stated. The Association covenants that it has the power and authority to enter into this agreement and to incur the obligations provided for herein and to make the assignments provided for herein.
12. Prior to the advancing of any funds under this agreement the Association will execute a promissory note substantially in the form as attached hereto as Exhibit "A", it being understood, however, that the Association will be liable for the repayment only of such principal sum as shall be advanced to it by the Bank and for interest upon such outstanding principal sums.
13.- The loan to be made hereunder shall be participated in by the Trust Company of Georgia to the extent of fifty percent (50%) thereof. The Fulton National Bank of Atlanta will act as Agent for the Trust Company of Georgia in respect to the participation of that bank.
14. At the time of advancing the funds hereunder from time to time the Association will at all such times certify that its financial condition has not changed adversely since the date of this agreement except for ordinary operative expenses.
15. In the event of any default in making payments upon the indebtedness of the Association to the Bank or in the event of any other default by the Association in carrying out the terms of this agreement, cumulative of other rights provided by law, the Bank shall be entitled, at its option, to declare the entire indebtedness of the Association to the Bank due and payable at once.
16. So long as any part of the indebtedness herein dealt with shall be outstanding, the Association will not, without the prior written consent of the Bank.
(a) Borrow any money except that herein contemplated;
(b) Convey any of its property or assets as security or otherwise, or suffer a lien or encumbrance to be secured thereon;
(c) Incur, create or assume, directly or indirectly, any indebtedness or obligation except current indebtedness or obligations, incurred in the ordinary course of business.
764
UNIVERSITY SYSTEM OF GEORGIA GEORGIA TECH ATHLETIC ASSOCIATION
17. The Association covenants further:
(a) That none of its property or assets are now subject to any lien or encumbrance, or will be at the time of the advancing of funds hereunder;
(b) That there is no litigation pending, or to its knowledge, threatened against it;
(c) That the Association will furnish the Bank from time to time with such information as to its financial condition as the Bank may from time to time request. The Association will furnish without such request to the Fulton National Bank of Atlanta, and to the Trust Company of Georgia a copy of the usual annual audit of the Association's affairs as prepared by the State Auditor;
(d) That the Association will maintain fire and casualty insurance upon its properties in an amount agreeable to the Bank.
18. In the event of any default in the repayment of said indebtedness or in the event of any other default by the Association in carrying out the terms of this agreement, cumulative of other rights provided by law, the Bank shall be entitled without legal process to enter upon the premises of the Association and to take possession and charge of its funds and to apply the same to the indebtedness hereby secured. The Association agrees that in the event of any such default it will, upon request of the Bank, take such action as the Bank may request at such time, and that it will not thereafter take any action concerning its affairs without the consent of the Bank.
IN WITNESS WHEREOF, this agreement has been executed by the parties hereto, who have each affixed their seals as the act and deed of the respective parties and upon the date and year first above mentioned.
GFORGIA TECH ATHLETIC ASSOCIATION
ATTEST:
By: (signed) Charles M. Griffin Bus. Mgr.
(signed) H. A. Wyckoff Secretary
(Corporate Seal)
THE FULTON NATIONAL BANK OF ATLANTA
ATTEST:
By: (signed) Robert S. Pringle Vice President
(signed) Adrian F. Kirk A. Cashier
(Corporate Seal)
765
UNIVERSITY SYSTEM OF GEORGIA GEORGIA TECH ATHLETIC ASSOCIATION
The authority or lack of authority of law whereby a function of the State schools or the activity of a State-owned school might be allowed to incorporate, thus placing it in a position of being above the legal restrictions applying to all other State agencies with reference to the expenditure of funds or the creation of a debt, was cited in report dated December 9, 1947 covering examination for the fiscal year ended June 30, 1947. That report, together with the within report for the current fiscal year ended June 30, 1948, 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.
GENERAL Bond of the American Bonding Company, No. 911271, covers all
office employees for $10,000.00 each and C. M. Griffin, Business Manager for $30,000.00.
Books and records of the Tech Athletic Association were found in good condition and well kept.
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 noted.
Appreciation is expressed to the officials and staff of the Association for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
JBH
766
UNIVERSITY SYSTEM OF GEORGIA GEORGIA TECH ATHLETIC ASSOCIATION
DETAIL OF RECEIPTS YEAR ENDED JUNE 30, 1948
FOOTBALL
ALABAMA GAME From Sale of Tickets To Alabama for Tickets
$
18,313.20
(--) 18,313.20
-
31,609.69
$ 31,609.69
ALABAMA "B" TEAM GAME
$ Guarantee to Alabama Athletic Association _ - (--)
467.29 1,000.00
(--) 532.71
AUBURN GAME
From Sale of Tickets ,, To Auburn Athletic Association Southeastern Conference Dues
?
76,597.50
(--) 32,790.65
- (~-) 788.30
THE CITADEL GAME
From Sale of Tickets To The Citadel Athletic Association Southeastern Conference Dues
if
28,858.50
<--) 12,706.24
(--) 127.06
DUKE GAME
From Sale of Tickets _ To Duke Athletic Association Tax Remitted by Duke in Tickets Southeastern Conference Dues
? 1.03,258.30
(--) 44,643.55
f- -)
88.90
C--) 447.32
FURMAN GAME
From Sale of Tickets
.
.
Tin Furman Athletic Association
Retained by Furman on Tickets and Tax
Southeastern Conference Dues
-$
28,157.50
- (--) 11,940.47
(--) 162.00
(--) 121.02
GEORGIA GAME
From Sale of Tickets To Georgia Athletic Association Tax on Tickets retained by Georgia .. Southeastern Conference Dues
68,660.50
(- ) 14,182.45
_ (--) 5,639.50
(--) 879.52
NAVY GAME
From Sale of Tickets To Navy for Tickets From Navy for Game ..'. Southeastern Conference Dues
10,648.75 (--) 10,648.75
36,147.00 (--) 361.47
43,018.55 16,025.20 58,078.53 15,934.01 47,959.03 35,785.53
767
UNIVERSITY SYSTEM OF GEORGIA GEORGIA TECH ATHLETIC ASSOCIATION
DETAIL OF RECEIPTS (Continued) YEAR ENDED JUNE 30, 1948
FOOTBALL (Continued)
ORANGE BOWL GAME
From Sale of Tickets
To Orange Bowl for Tickets
From Orange Bowl for Game
,,
Southeastern Conference Dues
TENNESSEE GAME
From Sale of Tickets To Tennessee Athletic Association Southeastern Conference Dues
TULANE GAME
From Sale of Tickets To Tulane for Tickets From Tulane for Game
V. M. I. GAME
From Sale of Tickets
To V. M. I. Athletic Association Southeastern Conference Dues
T DAY GAME From Sale of Tickets
"B" TEAM SCOTTISH RITE GAME From Sale of Tickets To Scottish Rite Hospital
UNDISTRIBUTED FOOTBALL INCOME From Faculty Season Tickets Postage for Mailing Tickets Tax on Complimentary Tickets Tax on Col. Passes Tax on Student Passes
Total Football Net Income
OTHER SPORTS
BASKETBALL From Guarantees Guarantees Paid
CROSS COUNTRY From Guarantees Guarantees Paid
$
28,804.75
(--) 27,960.76
50,000.00
( ) 1,500.00
$ 49,343.99
$ 103,133.50 (--) 45,342.63 ( ) 1.086.86
56,704.01
$
3,552.50
(--) 3,552.50
32,178.85
$
40,380.50
(--) 17,846.56
t (--) 178.47
32,178.85 22,355.47
40,562.00 (--) 40,562.00
1,896.95 .00
$
(--) (--) (--)
2,827.68 1,998.60
849.40 28.70 1,146.00
2,802.18 $ 413,159.28
$ (--)
400.00 800.00 ?(--) 400.00
150.00
(--) 150.00
00.
768
UNIVERSITY SYSTEM OF GEORGIA GEORGIA TECH ATHLETIC ASSOCIATION
DETAIL OF RECEIPTS YEAR ENDED JUNE 30, 1948
OTHER SPORTS (Continued)
GYMNASTICS From Gate Receipts Admission Tax
GOLF Guarantees Paid
TENNIS Guarantees Received Guarantees Paid
TRACK Gate Receipts Admission Tax Guarantees Received Guarantees Paid
SWIMMING Guarantees Paid
WRESTLING Guarantees Received Guarantees Paid
Total from Other Sports
27.85
(-)
15.52 i
12.33
(--) 100.00
50.00
(-) 250.00
(--) 200.00
718.26
(-) 174.20
400.00
(--) 400.00
544.06
(--) 375.00
200.00
(-) 200.00
.00
?(--) 518.61
OTHER INCOME
Locker Rentals Physical Training Dining Hall (Meals) Dining Hall (Misc.) Dining Hall Food Purchases
Programs, Sales, Advertis. Programs, Print., Engraving
Stadium Concessions, Sales
Stadium Purch. Exp. & Misc.
Student Activity Fees (Tech)
Radio
$7,000.00
Stadium Advt.
1,000.00
Dormitory Rentals (Cloudman) ____
For Cloudman Dormitory
Donations Adair-Oldknow Scholarship Fund
Miscellaneous, Telephone Pay Stations
Total Income Receipts (Net)
17,141.50 49.40
031,858.75 20,586.98
O 6,872.07 33,252.97
018,665.64
7,449.50 0 .6,000.00
800.50 4,365.00
(--)14,667.85
13,714.91
14,587.33 52,095.72
8,000.00 1,449.50 20,000.00
3.08 $100,348.19 $512,988.86
wmmf&raKr->*K~~<eTM-~~*~'~-- ~~~TM ,,!i(.,x
769
UNIVERSITY SYSTEM GEORGIA INSTITUTE OF TECHNOLOGY
REVENUE BONDS BUILDING FUND
770
UNIVERSITY SYSTEM OF GEORGIA INSTITUTE OF TECHNOLOGY REVENUE BOND BUILDING FUND
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained Earnings, Educational Services
$ 9,754.75
NON-INCOME Sale of Bonds, par
$3,750,000.00 $ 250,000.00 _
CASH BALANCE, JULY 1st Budget Funds
0 1,340,801.98 $3,750,000.00 $1,600,556.73
PAYMENTS
EXPENSE
Personal Services
Supplies
Repairs
Insurance
:.~
Interest
Total Expense Payments
$ 10,000.00
6,622.70
$
15.20
1,383.04
54,455.69
43,923.84
$ 71,078.39 $ 45,322.08
OUTLAYS
Lands, Buildings Personal Services Contracts
Equipment
Total Outlay Payments
. $ 168,716.63 $ 45,646.72
_ 2,121,957.59 1,398,623.54
47,445.41
110,964.39
2,338,119.63 $1,555,234.65
CASH BALANCE, JUNE 30th Budget Funds*
..$1,340,801.98
0
$3,750,000.00 $1,600,556.73
Includes temporary investment in U. S. Bonds
$1,310,098.46
771
UNIVERSITY SYSTEM OF GEORGIA INSTITUTE 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, 1946
Georgia School of Technology, 21/4 Term Revenue Bonds, Series "B" Dated May 1, 1946
Total
:__.$3,750,000.00 250,000.00
1,000,000.00
The Funds were used to construct three dormitories and two apartment units at The Georgia Institute of Technology. Summary of payments as follows:
Preliminary Expense
$18,020.94
Interest on Bonds, during Construction, Less Inter-
est Earned
86,021.88
Expense Paying Coupons
2,602.90
Total Expense New Building--Construction Cost Equipment _.
$ 106,645.72 3,734,944.48
158,409.80
$4,000,000.00
The interest payments include the balance of $1,502.19 on hand at end of construction that was transferred to Sinking Fund, and from that fund, used to apply on interest coupons due May 1, 1948.
The Trust indenture entered into between the Regents and the Trustee, and the bonds recite, that the net revenue from the completed dormitories and apartments along with the net revenues from two existing dormitories (Howell and Harrison) are pledged to secure the payment of the principal and interest on the outstanding bonds.
The bonds under a Supreme Court decision do not constitute an indebtedness by or on behalf of the State of Georgia.
The Facilities Revenue Fund account and the Facilities Sinking Fund account have been opened by the Georgia Institute of Technology as provided for by the trust indenture, the Facilities Building Reserve Fund had not been opened as of June 30, 1948.
The outstanding bonded indebtedness as of June 30, 1948 will be shown in the report of examination of the Georgia Institute of Technology.
773
UNIVERSITY SYSTEM UNIVERSITY OF GEORGIA
ATLANTA
774
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATLAJSJTA DIVISION
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units Revenues Retained
Earnings, Educational Services
$ 99,566.88 503,967.00
65,500.00 Ifc 943,532.69
Total income receipts
_$ 603,533.88 $1,009,032.69
NON-INCOME Private Trust Accounts __.
4,604.32
14,488.41
CASH BALANCES, JULY 1st Budget Funds Private Trust Accounts
Totals.
19,623.81
126,727.85 1,476.48
..$ 627,762.01 $1,151,725.43
PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Rents Insurance Equipment Miscellaneous
Total expense payments
OUTLAY Lands, Buildings Contracts
NON-COST Private Trust Accounts
CASH BALANCES, JUNE 30th Budget Funds Private Trust Accounts
Totals.
-.$ 270,463.70 804.69
33,105.82 3,094.29 7,580.58 5,038.36 5,829.58 2,434.19 2,404.34
14,800.09 1,586.89
...$ 347,142.53
364,748 2:) 2,017 28
43,345 32 3,577 50 7,869 86 2,877 .93
31,964 .48 792 .25
3,088 .00 37,573 .10
569 67
498,423.62
149,287.31
309,296.30
3,127.84
12,361.40
126,727.85 1,476.48
328,040.62 3,603.49
..$ 627,762.01 $1,151,725.43 St
775
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATLANTA DIVISION
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
CASH ASSETS
Educational and General Funds Auxiliary Enterprises Revenue Collections Trust Funds
$ 256,912.17 46,454.33 24,674.12 3,399.89
$ 331,440.51
ACCOUNTS RECEIVABLE
Veterans Tuition--Fees Veterans Books & Supplies (Auxiliary) Credit Union Tuition--Fees Rents Ivy St. Bldg. (Auxiliary)
$ 96,960.99 32,906.05 3,450.85 856.74
134,174.63
$ 465,615.14
LIABILITIES
CASH LIABILITIES Accounts Payable--Auxiliary (Bk. Store).
$ 1,957.06
RESERVES
Purchase Orders Outstanding Contracts Negotiated, Elevator Architect Fee Remodeling Bldg. (Approx.) Unearned Income Revenue Collections Accounts Receivable for Funding as Revenue to Re-
gents Trust Funds
6,579.84 16,612.00
6,000.00 24,777.00 24,674.12
100,411.84 3,399.89
182,454.69
SURPLUS
Educational and General Auxiliary Enterprise
202,943.33 78,260.06
281,203.39
$ 465,615.14
NOTE: Book store inventory of $18,630.63 at June 30, 1948 not included in above. Book Store account is due $9,000.00 to Ivy Street Building Account.
776
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATLANTA DIVISION
SUMMARY
FINANCIAL CONDITION EDUCATION AND GENERAL
The University of Georgia, Atlanta Division, ended the fiscal year on June 30, 1948, with a surplus of $202,943.33 in its educational and general fund, after providing reserves of $6,579.84 for outstanding purchase orders, $22,612.00 for negotiated contracts and architect's fee and $24,777.00 for unearned income.
Assets on this date consisted of $256,912.17 cash on hand and in banks.
AUXILIARY ENTERPRISES Surplus available for operation and maintenance of the auxiliary
enterprises at the College on June 30, 1948 was $78,260.06 and reserve of $1,957.06 had been provided to cover outstanding accounts payable.
Assets on this date consisted of $46,454.33 cash in bank and accounts receivable of $33,762.79.
REVENUE COLLECTIONS Revenue collections in the fiscal year ended June 30, 1948 were
$732,954.59 from tuition and $7,108.60 from fees, a total of $740, 063.19, of which $715,376.27 was transmitted to the Regents Office, S12.80 liquidated overdraft of like amount in the account at the beginning of the fiscal year and $24,674.12 remained on hand June 30, 1948, to be transferred to the Regents in the next fiscal period.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE INCOME
Income with which to meet the year's educational and general operating expenses in the fiscal year ended June 30, 1948, amountd to $935,048.61, of which $780,876.27 was provided by allotment made to the System by the Regents, and $154,172.34 from tuition and fees for 1946-47 term.
OPERATING COSTS
From the $935,048.61 available income, $472,935.84 was expended for educational and general operating expenses, and $309,296.30
777
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA, ATLANTA DIVISION
was paid for lands, buildings and permanent improvements, and $152,816.47 remained on hand, increasing the $104,095.70 cash balance held at the beginning of the fiscal year to $256,912.17 on June 30, 1948.
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.
Part of the land purchased in this period was exchanged for land owned by the City of Atlanta, but records of transfer of property are not reflected in cash transactions, as this was handled through the office of the Board of Regents.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES AVAILABLE INCOME
Income from Ivy Street Building and Parking Lot rentals in the year ended June 30, 1948, was $51,474.56, of which $1,653.38 was paid to the Trustees of the Trust Funds invested in the building as part of rental income from the Ivy Street Building, leaving net income from this source of $49,821.18. Book Store sales in the period were $78,902.00, with purchases of $79,426.02, a net reduction in income from this source of $524.02. The $49,821.18 income from rentals, less $524.02 excess book store purchases over sales, leaves net income for the year of $49,297.16.
OPERATING COSTS
From the $49,297.16 available income, $25,487.78 was expended for the current operating expense of the auxiliary enterprises, and $23,809.38 remained on hand, increasing the $22,644.95 cash balance on hand at the beginning of the fiscal year to $46,454.33 on June 30, 1948, 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.
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three years are compared in the statement following:
778
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATLANTA DIVISION
BY ACTIVITY
EDUCATIONAL AND GENERAL
Administration Plans Library Instruction Public Forums
Total Edc. & Gen'l
YEAR ENDED JUNE 30
1948
1947
1946
-- $ 71,278.02 418,529.72 16,948.57 272,400.69 3,075.14
$ 782,232.14
66,162.00 240,172.06
13,836.33 197,760.48
8,473.06
42,987.26 l 179,158.911;
6,400.0811 78,524.97 Ij
6,724.80
526,403.93 $ 313,796.02
AUXILIARY ENTERPRISES Building Rental Fund Book Store Total Auxiliary Ent.
Total Expenditures
$ 22,711.15 2,776.63
13,460.77 $ 43,337.91 1,565.14
$ 25,487.78 $ 15,025.91 $ 43,337.91
$ 807,719.92 $ 541,429.84 $ 357,133.93
BY OBJECT
Personal Services Travel Expenses Supplies and Materials Communication Services Heat, Light, Power, Water. Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Equipment Miscellaneous
364,748.23 2,017.28
43,345.32 3,577.50 7,869.86 2,877.93 31,964.48 792.25 3,088.00 37,573.10 569.67
270,463.70 804.69
33,105.82 3,094.29 7,580.58 5,038.36 5,829.58 2,434.19 2,404.34 14,800.09 1,586.89
133,161.35 852.37
19,608.34 3,033.41 2,085.97 7,873.23
10,181.67 2,451.52
10,523.36 5,976.94 2,857.55
Total Expense Payments
$ 498,423.62 $ 347,142.53 $ 198,605.71
Outlay: Lands, Buildings and Permanent Improvements
..$ 309,296.30
$ 194,287.31
$ 158,528.22
Total Cost Payments
$ 807,719.92
541,429.84
357,133.93
Number of Employees at June 30th.
Students Enrolled--Average
Annual Student Per Capita Cost Expense Outlay
Totals..
149 3,771
132.17 82.02
214.19
136 3,957
104 2,066
87.73 49.10
136.83 $
96.13 76.73i
172.86 .:
779
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATLANTA DIVISION
GENERAL This school changed from the University System Center Evening-
School and Junior College to the University of Georgia, Atlanta Division, in the period under review.
Books and records of the School were found in good condition, all receipts disclosed by examination 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 $10,000.00 and the Bookeeper and Clerk for $1,000.00 each.
Appreciation is expressed to the officials and staff of the College for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
-*""--
780
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATLANTA DIVISION
DETAIL OF RECEIPTS IVY STREET PROPERTY YEAR ENDED JUNE 30, 1948
Receipts in
Period
Unpaid June 30,
1948
Anderson-Clayton Co.
Bill Todd Serv. Station
Bill Todd, Parking Lot
Cannon Mills
College Cafeteria
-
College Grill
Coca-Cola Bottling Co.
Courtland and Gilmer St. Lots
Division of Public Forums
Division of General Extension
Dispensers Inc. of Atlanta
Ditto, Inc. _.
Georgia Citizens Council
Gym Rentals
__.
33 Gilmer Street Lot
Regents University System ____
Regents, Engineers Office
Refectory Rentals
Railway Express
Spacarb Distributing Inc.
Sou. Bell. Tel. Co
State Ports Authority
State Merit System
Teacher Retirement System (State)
Univ. Center Barber Shop
Veteran Education Council (State)
Other Miscl. Rentals
-
- - -$ 5,875.76 $
-- --
825.54
2,750.00
200.00
794.22
931.42
226.95
736.00
1,200.00
~ 1,237.88
287.64
_
618.00
3,900.00
,
-
445.00
171.00
6,150.96
1,800.00
360.00
5,250.00
7.82
5,820.00
__
600.00
1,575.00
5,543.04
450.00
3,666.63
._
51.70
534.161 72.58 I.
250.001.
$ 51,474.56 $ 856.741
. 781
UNIVERSITY SYSTEM UNIVERSITY OF GEORGIA SCHOOL OF MEDICINE
AUGUSTA
782
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA SCHOOL OF MEDICINE, AUGUSTA
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenue Retained Grants from U. S. Government Grants from Counties Donations Earnings, Educational Services
Transfer from Public Trust Funds
$ 263,211.46 $ 295,459.91
67,700.00 5,000.00
34,978.79 78,907.49 3,748.81
40,099.16 6,416.66
23,175.00 107,335.79
3,068.12
Total income receipts
..$ 453,546.55 $ 475,554.64
NON-INCOME
Public Trust Funds
Gifts for Principal
Interest on Investments
Investments
T
Private Trust Accounts __
633.30 593.42 8,405.20 8,598.93
45.00 376.10 2,187.51 25,477.59
CASH BALANCES, JULY 1st
Budget Funds Public Trust Funds Private Trust Funds
Totals.
78,165.77 12,233.06
1,871.22
_$ 564,047.45
99,365.37 15,814.98
5,277.15
624,098.34
783
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA SCHOOL OF MEDICINE AT AUGUSTA
PAYMENTS
EXPENSE
1947
1948
Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water.. Publications Repairs Rents Insurance Equipment Miscellaneous
Total expense payments
$ 346,658.74 6,046.25
24,,1,542.46 2,:1,535.66 63,,128.52 22,,:328.11 22,1,515.85 83.67 2:,,: 389.07 33,1,862.04
19i,,' 072.53
384,562.14 4,986.78
35,070.76 2,642.97 4,872.60 4,021.27
19,914.72 176.79
2,848.30 2,381.65 20,375.05
$ 416,162.90 $ 481,853.03
OUTLAYS Equipment
16,184.05
19,229.20
NON-COST
Public Trust Funds Investments
Private Trust Accounts
6,050.00 5,193.00
12,525.00 24,287.21
CASH BALANCES, JUNE 30th
Budget Funds Public Trust Funds Private Trust Funds
Total..
99,365.37 15,814.98
5,277.15
.$ 564,047.45
73,837.78 5,898.59 6,467.53
624,098.34
784
UNIVERSITY OF GEORGIA SCHOOL OF MEDICINE AT AUGUSTA
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
OPERATING FUNDS Cash and in Bank Fees due from Federal Government Accounts and Notes Receivable -- Microscopes, etc.
TRUST FUNDS Cash and in Bank
U. S. Bonds
Murphy Fund
$
Kellogg Fund
Student Loan Fund
$ 80,305.31 6,213.23
^O-02 $ 87,798.56
$ 5,898.59
6,000.00 5,000.00 5,000.00
16,000.00 '
Student Loans Murphy Fund Kellogg Fund Student Loan Fund
$ 250.00 6,405.57 1,746.20
8,401.77 30,300.36 $118,098.92
LIABILITIES, RESERVES, SURPLUS
OPERATING FUNDS
Liabilities
Accounts Payable and Purchase Orders
Outstanding
Budget Funds
$ 6,617.09
Auxiliary Enterprises (Book Store).... 751.14 $ 7,368.23
Reserves Restricted Funds Student Deposits Moore-Carter Fund Library
? 47,047.70 6,467.53 5,653.30
59,168.53
Surplus Budget Funds Auxiliary Enterprises Current Deferred
TRUST FUNDS Investments U. S. Bonds Student Loans
$ 4,163.28
$ 15,818.50 1,280.02 $ 17,098.52
21,261.80 $ 87,798.56
$ 16,000.00
.
8,401.77 $ 24,401.77
For Investment Cash
5,898.59 30,300.36 $118,098.92
785
UNIVERSITY OF GEORGIA SCHOOL OF MEDICINE AT AUGUSTA
SUMMARY
FINANCIAL CONDITION--BUDGET FUNDS EDUCATIONAL AND GENERAL
The University of Georgia School of Medicine, at Augusta, ended the fiscal year on June 30, 1948 with a surplus of $4,163.28 in its educational and general fund, after providing reserves of $6,617.09 to cover outstanding accounts payable and $47,047.70 for restricted funds for research.
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary enterprises at the School on June 30, 1948 was $17,098.52, after providing reserve of $751.14 for liquidation of outstanding accounts payable and reserving $5,653.30 Moore-Carter Library Funds.
REVENUE COLLECTIONS
For the year ended June 30, 1948, Revenue Collection Account shows receipts of $82,733.99 from fees, $5,000.00 from the City of Augusta, $1,800.00 from the W. J. Young Endownment Fund, $5,176.02 Book Store income and $3,956.00 from sales, rents and other sources, making a total of $98,666.01, all of which was transmitted to the Central Office of the Board of Regents within the period under review.
OPERATING ACCOUNTS- -EDUCATIONAL AND GENERAL AVAILABLE INCOME
Income with which to meet the year's educational and general operating expenses amounted to $404,621.02 and was provided by $394,125.92 allotment from the Board of Regents and $10,495.10 fees retained, with $65,958.94 income being received in the period to be used for restricted purposes.
OPERATING COSTS
Expenditures for the current operating expenses of the educational and general activities at the School in the year ended June 30, 1948 were $419,609.09 and $71,132.09 was expended for research from restricted funds, which exceeded available income by $20,161.22 and reduced the $71,776.06 funds held on July 1, 1947, to $51,614.84 on June 30, 1948.
186
UNIVERSITY OF GEORGIA SCHOOL OF MEDICINE AT AUGUSTA
Of this $51,614.84 remaining cash balance, together with 6,213.23 fees due from the Federal Government, $6,617.09 is for liquidation of outstanding accounts payable, $47,047.70 is reserved for restricted funds for research and the remainder of $4,163.28 will be available for expenditure in the next fiscal period, subject to budget approvals.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES AVAILABLE INCOME
Net income available for operating expenses of the auxiliary enterprises at the School in the period under review was $4,974.68.
OPERATING COSTS Expenditures for current operating expenses of the auxiliary
enterprises in the year ended June 30, 1948 were $10,341.05, which exhausted the $4,974.68 available income and reduced the $27,589.31 cash balance held at the beginning of the fiscal period to $22,222.94 on June 30, 1948.
Of the $22,222.94 remaining cash balance, together with $1,280.02 accounts receivable due for miscroscopes, etc., $751.14 is for liquidation of outstanding accounts payable, $5,653.30 is reserved for MooreCarter Library Fund, and the remainder of $17,098.52 will be available for expenditure in the next fiscal period, subject to budget approvals.
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the School for the past three years are compared in the statement following:
787
UNIVERSITY OF GEORGIA SCHOOL OF MEDICINE AT AUGUSTA
BY ACTIVITY
YEAR ENDED JUNE 30th
EDUCATIONAL AND GENERAL
Administration and General
Plant
r
Library
Instruction
Research
Extension
Medical State Aid
University Hospital
Plant Renov. Program
Restricted Funds for Research
Total Educ. and General
1948
1947
1946
$ 25,584.31 $ 22,057.42 $ 19,164.43
_ 44,189.42 32,450.94 23,104.02
8,270.62
6,901.91
7,274.08
236,060.60 209,598.42 201,695.40
2,229.48
2,108.52
1,020.46
641.25
801.03
145.00
46,633.43 49,993.67 48,998.85
'34,999.98 35,000.00 20,420.01
21,000.00
71,132.09 63,895.15
9,658.61
$490,741.18 $422,807.06 $331,480.86
AUXILIARY ENTERPRISES Student Health and Activities Pelvimeter Stores . Special Research Book Store
Total Auxiliary Enterprises
Total Cost Payments
BY OBJECT
Personal Services Travel Expense __ Supplies and Materials Communication Services Heat, Light, Power, Water Printing, Publications Repairs Rents __' Insurance and Bonding Miscellaneous Equipment Replacements
Total Expense Payments
Outlay: Equipment
Total Cost Payments
No. of Employees June 30th
Average Enrollment
Annual Cost Per Student
$ 2,799.12 $ 3,076.74 $ 2,139.23
5,425.67
4,298.45
2,840.39
24.36
3.00
347.30
1,853.88
2,121.42
18.42
238.02
40.28
576.70
$ 10,341.05 $ 9,539.89 $ 5,922.04
$501,082.23 $432,346.95 $337,402.90
$384,562.14 $346,658.74 $279,361.07
4,986.78
6,046.25
2,643.24
35,070.76 24,542.46 13,718.35
2,642.97
2,535.66
2,447.85
4,872.60
6,128.52
4,491.04
4,021.27
2,328.11
1,920.65
19,914.72
2,515.85
2,520.36
176.79
83.67
92.75
2,848.30 . 2,389.07
161.63
20,375.05 19,072.53 20,220.52
2,381.65
3,862.04
4,092.43
.....$481,853.03 $416,162.90 $331,669.89
19,229.20 16,184.05
5,733.01
$501,082.23 $432,346.95 $337,402.90
1
130
97
90
277
266
249
$ 1,808.96 $ 1,625.37 $ 1,355.03
788
UNIVERSITY OF GEORGIA SCHOOL OF MEDICINE AT AUGUSTA
PUBLIC TRUST FUNDS Public Trust Funds held by the College on June 30, 1948 amounted
to $30,300.36, of which $5,898.59 was in cash, $16,000.00 invested in U. S. Bonds and $8,401.77 in Student Notes.
PRIVATE TRUST FUNDS Private Trust Funds on hand June 30, 1948 consisted of student
deposits in the amount of $6,467.53.
GENERAL The expenditure of $2.73 for telegrams of a personal nature for
Dr. Kelly and travel expense of Dr. L. H. Allen amounting'to $38.20 for trip to Birmingham to attend funeral were called to Dr. Kelly's attention as not being properly payable from budget funds of the School and reimbursement is to be made.
The University of Georgia School of Medicine is operated in conjunction 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 $10,000.00 and the Assistant Treasurer for $5,000.00.
Books and records were found in good condition, all receipts disclosed by examination have been accounted for and expenditures for the period under review 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 Auditor's office during this examination and throughout the year.
^GBE
789
UNIVERSITY OF GEORGIA SCHOOL OF MEDICINE AT AUGUSTA
RESTRICTED FUNDS
ANALYSIS OF RECEIPTS YEAR ENDED JUNE 30, 1948
INCOME
GRANTS
Department of Physiology Life Ins. Medical Research Fund
Department of Pharmacology Ciba Pharmaceutical Prod. Inc. Wm. S. Merrill Co. University of Tenn.
$ 5,250.00
$ 750.00 1,500.00
(--) 2,500.00 (- -) 250.00
Department of Pathology Cancer Clinic--Richmond County Araer. Soc. for Cure and Prev. of Cancer.. U. S. Public Health Service
1,416.66 5,000.00 25,000.00
31,416.66
Department of Medical Microbiology
John and Mary Markle Foundation.
2,500.00
Department of Medicine
ni a
U. S. Public Health Service
4,166.00
Department of Medicine Psychiatry
Junior League, Augusta
1,000.00
Amer. Asso. of University Women
100.00
Miscellaneous
25.00
U. S. Public Health Service
-(-- ) 1,594.84 (- -) 469.84
tasfi
Department of Bact. and Endocrinology
U. S. Public Health Service
Ciba Pharmaceutical Prod. Inc.
Ayerst McKenna and Harrison
Lakeside Laboratories
National Drug Co.
Schering Corp.
12,528.00 2,000.00 3,900.00
250.00 1,000.00 2,400.00
22,078.00
W. J. Young Fund
1,268.12
Net Income Receipts
$ 65,958.94
?90
UNIVERSITY OF GEORGIA SCHOOL OF MEDICINE AT AUGUSTA
RESTRICTED FUNDS
ANALYSIS OF PAYMENTS YEAR ENDED JUNE 30, 1948
GOVERNMENTAL COST EXPENSE
Personal Services Travel Expense .. Supplies Communication .... Printing Repair Rents Equipment Miscellaneous, Express, Drayage
Total Expense
$51 279. 59 . 1 043. 81 .. 11 ,445. 49
79. 96 181. .94
6. .75 15 .00 82 .00 257 .35
$64,391.89
GOVERNMENTAL COST OUTLAY Equipment Total Governmental Cost Payments
6,740.20 - $71,132.09
791
UNIVERSITY OF GEORGIA SCHOOL OF MEDICINE AT AUGUSTA
PUBLIC TRUST FUNDS
ANALYSIS OF RECEIPTS AND PAYMENTS YEAR ENDED JUNE 30, 1948
RECEIPTS
INVESTMENTS--REALIZED
Kellogg Fund--Student Loans Student Loan Fund--Student Loans
1,512.51 675.00 $ 2,187.51
GIFT FOR PRINCIPAL
Student Loan Fund Woodrow Goss _.
INCOME FROM FUNDS
Interest on Student Loans Kellogg Fund Student Loan Fund
Interest on Bank Balances Murphy Fund Kellogg Fund Student Loan Fund
Interest on Bonds Murphy Fund Accrued at Purchase. Handling Charges --
Kellogg Fund
...
Accrued at Purchase
Handling Charge
Student Loan Fund Accrued at Purchase Handling Charges ._
Total Receipts
BALANCES, JULY 1, 1947
Murphy Fund Kellogg Fund Student Loan Fund
45.00
90.19 36.31
12.50 28.58 16.40
137.50 6.17 .25 $
62.50 30.83
1.15
62.50 30.83
1.15
131.08 30.52 30.52
126.50 57.48
192.12
376.10
$ 2,608.61
1,661.61 6,023.79 8,129.58
15,814.98
$ 18,423.59
792
UNIVERSITY OF GEORGIA SCHOOL OF MEDICINE AT AUGUSTA
PUBLIC TRUST FUNDS
ANALYSIS OF RECEIPTS AND PAYMENTS YEAR ENDED JUNE 30, 1948
PAYMENTS
INVESTMENTS
Loan to Students Kellogg Fund Student Loan Fund
U. S. Bonds Murphy Fund No. 484705F Kellogg Fund No. 233118J Student Loan Fund No. 103625F
$ 600.00 925.00 $ 1,525.00
..$ 1,000.00 5,000.00 5,000.00
11,000.00 $ 12,525.00
BALANCES, JUNE 30, 1948
Murphy Fund Kellogg Fund Student Loan Fund
805.19 4,191.38
902.02
5,898.59
$ 18,423.59
793
UNIVERSITY SYSTEM WEST GEORGIA COLLEGE
CARROLLTON
lUffi
794
UNIVERSITY SYSTEM OF GEORGIA WEST GEORGIA COLLEGE, CARROLLTON
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
$ 122,570.15
Revenues Retained Donations Earnings, Educational Service
10,000.00 190,447.48
$ 77,946.49 261,029.26
Total income receipts
? 323,017.63 $ 338,975.75
NON-INCOME Private Trust Account
CASH BALANCES, JULY 1st Budget Funds Private Trust Account
Total
PAYMENTS
9,339.45
29,395.16
40,309.98 1,933.21
47,077.50 ' 3,199.65
..$ 374,600.27 $ 418,648.06
EXPENSE Personal Services Travel Supplies, Materials Communications Heat, Light, Power, Water Publications Repairs Rents Insurance Equipment Miscellaneous
Total expense payments
OUTLAY Lands, Improvements Personal Services _ Supplies, Materials Insurance Contracts Equipment
NON-COST Private Trust Account
CASH BALANCES, JUNE 30th Budget Funds* Private Trust
Totals......
$ 142,038.20 1,798.87
101,984.16 2,117.59 7,520.40 1,197.38 1,557.30 374.77 2,881.62 14,826.57 2,485.35
158,877.81 1,679.50
115,815.18 2,278.10 H
I 10,222.80
3,417.86 2,826.76 1,104.70 3,591.99 10,627.09 1,422.10
$ 278,782.21 $ 311,863.89
20,827.80 10,716.04
19.79 2,424.22 3,480.05
20,697.41 13,110.85
616.85
8,073.01
28,792.61
47,077.50 3,199.65
39,764.25 3,802.20
$ 374,600.27 $ 418,648.06
'Includes U. S. Bonds temporary investment.
795
WEST GEORGIA COLLEGE, CARROLLTON
BALANCE SHEET JUNE 30, 1948
ASSETS
Cash on hand and in Banks Revenue Fund Educational and General Auxiliary Enterprises Private Trust or Agency Funds
Accounts Receivable Educational and General . Auxiliary Enterprises
1,635.67 5,943.40 32,185.18 3,802.20
4,078.15 3,690.58
51,335.18
LIABILITIES, RESERVES, SURPLUS
Accounts Payable and Unliq. Purchase Orders Unearned Income applicable to Summer School. Reserve for Plans, Proposed Men's Dormitory. Private Trust or Agency Funds Reserve for Regents (Revenue)
856.53 7,724.00 5,200.00 3,802.20 1,635.67
Surplus:
Educational and General Auxiliary Enterprises ....
9,629.39 22,487.39
$ 51,335.18
796
WEST GEORGIA COLLEGE, CARROLLTON
SUMMARY
FINANCIAL CONDITION
The West Georgia College at Carrollton, ended the fiscal year on June 30, 1948 with a surplus of $9,629.39 in its educational and general fund and $22,487.39 surplus available for auxiliary enterprises, after providing the necessary reserves of $856.53 for outstanding accounts payable and encumbrances, $7,724.00 for unearned income applicable to summer school and $5,200.00 reserved for plans for proposed men's dormitory.
REVENUE COLLECTIONS
In the year ended June 30, 1948, $4,491.60 was received from the State Department of Education for vocational education and veterans farm training, $78,907.41 from tuition and fees, $4,271.39 insurance recovery account of fire loss and $2,052.83 from rents and other sources, making a total of $89,723.23, which with a balance of $380.86 on hand at the beginning of the fiscal period made $90,104.09 to be accounted for.
Of this $90,104.09 to be accounted for, $88,468.42 was remitted to the Board of Regents in the fiscal period and $1,635.67 remained on hand June 30, 1948 to be transferred in the next fiscal year.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE INCOME
In the period under review the unit received $159,023.31 allotment from the Regents of the University System, $100.00 from the State Department of Education for Farm Training Program and $19,017.13 income applicable to previous year was retained, making total income available with which to meet the year's operating expenses for educational and general purposes $178,140.44.
OPERATING COSTS
Expenditures for the current operating expenses of the educational and general activities in the year ended June 30, 1948, were $165,441.83 and $31,625.11 was paid for new buildings, improvements and equipment, a total of $197,066.94, which exhausted the $178,140.44 available income, and reduced the $24,869.90 cash balance held at the beginning of the fiscal year to $5,943.40 on June 30, 1948.
797
WEST GEORGIA COLLEGE, CARROLLTON
OPERATING ACCOUNTS- -AUXILIARY ENTERPRISES AVAILABLE INCOME
Total income from dormitories, dining halls, book store and other auxiliary enterprises in the year ended June 30, 1948 was $155,471.28, which was increased to $159,580.50 by transfer of $2,800.00 from the Board of Regents and $1,309.22 fire loss recovery.
OPERATING COSTS
From the $159,580.50 available income, $146,422.06 was expended for the current operating expenses of the Auxiliary Enterprises and $2,800.00 paid for new buildings, improvements and equipment and $10,358.44 remained on hand, increasing the $21,826.74 cash balance held July 1, 1947 to $32,185.18 on June 30, 1948.
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three years are compared in the statement following:
798
WEST GEORGIA COLLEGE, CARROLLTON
BY ACTIVITY
EDUCATIONAL AND GENERAL
Administration . Student Welfare Plant Library Instruction
Total Educ. and General
AUXILIARY ENTERPRISES Dining Halls _ Dormitories Farm .... Book Store .. Shop
Total Auxiliary Enterprises
Total Cost Payments
YEAR ENDED JUNE 30th
1948
1947
1946
29,603.37 $ 2,518.82
61,002.25 8,907.20
95,035.30
23,767.62 $
55,263.61 8,100.69
84,081.01
19,118.88
21,885.17 5,787.51
64,096.28
$ 197,066.94 $ 171,212.93 $ 110,887.84
104,758.83 $ 28,601.99 9,806.11 1,873.69 4,181.44
95,174.67 $ 26,860.86 14,300.55
2,633.21 6,067.89
52,735.02 12,211.17
9',658.26 335.36
.$ 149,222.06 $ 145,037.18 $ 74,939.81
$ 346,289.00 $ 316,250.11 $ 185,827.65
BY OBJECT
Personal Services Travel Expense Supplies and Materials Communication Services -_ Heat, Light, Power, Water Printing, Publicity Repairs Rents Insurance and Bonding Equipment Miscellaneous
158,877.81 1,679.50
115,815.18 2,278.10 10,222.80 3,417.86 2,826.76 1,104.70 3,591.99 10,627.09 1,422.10
142,038.20 1,798.87
101,984.16 2,117.59 7,520.40 1,197.38 1,557.30 374.77 2,881.62 14,826.57 2,485.35
99,906.52 1,500.58
53,603.45 2,419.17 5,212.56 2,881.83 '2,569.83 177.75 293.36 7,098.72 1,806.89
Total Expense Payments
... $
Outlay: Land, Buildings and Permanent Improvements Equipment
311,833.89
33,808.26 616.85
$ 278,782.21
33,987.85 3,480.05
$ 177,470.66
4,089.10 4,267.89
Total Cost Payments
$ 346,289.00
316,250.11 $ 185,827.65
Number of Employees June 30th.
40
44
37
Average Number of Students
595
504
300
Annual Student Per Capita Cost ' Educational and General .... ....
Auxiliary Enterprises
Total
331.20 250.80
582.00
339.71 287.77
627.48 $
369.63 249.80
619.43
799
WEST GEORGIA COLLEGE, CAKROLLTON
GENERAL
The College uses some County schools for teacher training, and paid $2,501.95 to the Carroll County Board of Education for supplement to salaries of County teachers in laboratory schools, as follows:
Adams, Mrs. Charles
Cooley, Mareia
Counts, Jane
Harris, Betty
Jones, Dorothy
:
McEntyre, Mrs. E. N.
McGibony, Mrs. J. H.
McGuire, Mrs. Charles
Traylor, Merrill
White, Mary
: . __
$ 222.00 108.00 625.00 24.50 122.50 53.00 687.45 100.00 24.50 535.00
$2,501.95
The President and Treasurer of the College are each bonded in the amount of $5,000.00.
Books and records were found in good condition, all receipts disclosed by examination have been accounted for and expenditures for the period under review 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 Auditor's office during this examination and throughout the year.
801
UNIVERSITY SYSTEM MIDDLE GEORGIA COLLEGE
COCHRAN
802
UNIVERSITY SYSTEM OF GEORGIA MIDDLE GEORGIA COLLEGE, COCHRAN
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
$
Revenues Retained Grants U. S. Government
Earning, Educational Services
104,300.73 139,263.32
54,140.79
250.00 170,082.79
Total income receipts
$ 243,564.05 $ 224,473.58
NON-INCOME Private Trnst Accounts .._
13,340.07
18,872.13
CASH BALANCES, JULY 1st Budget Funds Private Trust Accounts
36,682.57 1.034.21
58,320.90 5,705.06
Totals..
$ 294,620.90 $ 307,371.67
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies, Materials
_
Communication
Heat, Light, Power, Water
Publications
Repairs
.
Insurance
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Lands, Improvements Personal Services Supplies, Materials Repairs Contracts
Equipment
NON-COST Private Trust Account
CASH BALANCES, JUNE 30th Budget Funds Private Trust Account
Totals.
96,207.52 860.05
70,816.71 886.23
3,505.47 554.18
3,100.61 2,363.89 4,425.31
408.49
133,658.48 685.61
70,150.44 1,259.95 4,176.48 823.78
20,534.13 3,982.53 6,171.65 512.97
.. $ 183,128.51 $ 241,956.02
35,747.30 3,049.91
4,561.77 3,270.48
18.20 2,033.90 1,323.58
8,669.22
22,313.48
58,320.90 5,705.06
29,630.53 2,263.71
..$ 294,620.90 $ 307,371.67
803
MIDDLE GEORGIA COLLEGE, COCHRAN
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
Educ. and Auxiliary General Enterprises
Cash in Bank, Revenue Collection . . Cash in Bank, Operating Accounts Cash in Bank, Automotive Shop Cash in Bank, Private Trust Funds
$ 291.18 689.21
11,661.44 2,263.71
$ 16,988.70
$ 14,905.54 $ 16,988.70
Accounts Receivable
Veterans Accounts, Tuition and Fees Parking Charges, Disallowed as illegal Group Insurance, Contract, Advance
Total Assets
1,144.68 9.50
25.00
570.00
$ 16,084.72 $ 17,558.70
LIABILITIES, RESERVES, SURPLUS
LIABILITIES None reported.
RESERVES
Contracts to be negotiated
Automotive Shop Building .... ...
.........
$ 11,661.44
.00
FUND BALANCES
Revenue Collection Private Trust Funds
.".
._
291.18
2,263.71
SURPLUS, JUNE 30, 1948, FOR OPERATIONS
Education and General Auxiliary Enterprises
1,868.39 17,558.70
$ 16,084.72 $ 17,558.70
804
MIDDLE GEORGIA COLLEGE, COCHRAN
SUMMARY
FINANCIAL CONDITION EDUCATIONAL AND GENERAL
The Middle Georgia College, at Cochran ended the fiscal year on June 30, 1948 with a surplus of $1,868.39, in its educational and general fund, after providing service of $11,661.44 for authorized construction contracts to be negotiated for automotive shop building.
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the dormitories, dining halls and other auxiliary enterprises at the College on June 30, 1948 was $17,558.70 and no outstanding liabilities' were reported.
REVENUE COLLECTIONS
In the period under review the College collected $65,606.61 in tuition and fees and $3,149.94 from rents, transcripts and other sources, making a total of $68,756.54, of which $12,488.25 was transferred to the educational and general fund, $55,977.11 was transmitted to the Central Office of the Board of Regents and $291.18 remained on hand June 30, 1948, to be remitted to the Regents in the next fiscal period.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE INCOME
Income with which to meet the year's educational and general operating expenses amounted to $123,162.90, of which $110,117.90 was provided by allotment made to the College by the Regents, $12,488.25 transfer from revenue collection account and $556.75 revenue from other sources retained.
OPERATING COSTS
Expenditures for the current operating expense of educational and general activities at the College in the year ended June 30, 1948 were $145,999.51 and $7,588.56 was paid for new buildings, improvements and equipment, which exhausted the $123,162.90 available income and reduced the $42,775.82 operating funds held on July 1, 1947 to $12,350.65 on June 30, 1948.
805
MIDDLE GEORGIA COLLEGE, COCHRAN
Of the $12,350.65 remaining cash balance, $11,661.44 has been allotted for automotive shop building and the remainder will be available for expenditure in the next fiscal period.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES AVAILABLE INCOME
Earnings from auxiliary enterprises in the period under review were $21,102.53 from dormitory rents, $75,637.36 from dining halls, $3,867.11 book store income and $412.50 from the farm, a total for the fiscal year of $101,019.50.
OPERATING COSTS
From the $101,019.50 available income, $95,956.51 was expended for the current operating expense of dormitories, dining halls and others auxiliary enterprises and $3,619.37 paid for new buildings, improvements and equipment and $1,443.62 remained on hand, increasing the $15,545.08 cash balance held at the beginning of the fiscal year to $16,988.70 on June 30, 1948 and this amount will be available for expenditure in the ensuing 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:
BY ACTIVITY
YEAR ENDED JUNE 30th
EDUCATIONAL AND GENERAL
Administration Plant Library Instruction
Total Educ. and General
1948
1947
1946
$ 25,937.83 $ 53,163.71 5,798.01 68,688.52
$ 153,588.07 $
20,639.36 $ 20,228.32
4,456.78 47,818.29
93,142.75 $
13,292.03 14,410.74
3,459.76 32,335.75
63,498.28
AUXILIARY ENTERPRISES
Dormitories
.
Dining Halls Farm
Total Auxiliary Enterprises
Total Cost Payments
$ 25,335.19 $ 74,400.40
(--) 159.71
55,007.43 $ 61,932.46
256.60
10,194.40 37,753.98
198.35
$ 99,575.88 $ 117,196.49 $ 48,146.73
$ 253,163.95 $ 210,339.24 $ 111,645.01
806
MIDDLE GEORGIA COLLEGE, COCHRAN
YEAR ENDED JUNE 30th
BY OBJECT
1948
1947
1946
Personal Services Travel Expense J Supplies and Materials Communication Services Heat, Light, Power, Water ._. Printing, Publicity Repairs, Alterations Insurance, Bonding Miscellaneous Equipment
$ 133,658.48 $ 685.61
70,150.44 1,259.95 4,176.48 823.78
20,534.13 3,982.53 512.97 6,171.65
96,207.52 $ 860.05
59,230.23 886.23
3,505.47 554.18
3,100.66 2,363.89
408.49 4,425.31
63,302.53 809.53
34,501.54 760.00
2,975.09 1,016.56 2,724.13
87.45 394.61 4,848.57
Total Expense Payments
Outlay: Lands, Buildings and Permanent
Improvements Equipment
$ 241,956.02 $ 171,542.03 $ 111,420.01
-' 9,884.35 1,323.58
35,747.30 3,049.91
225.00
Total Cost Payments
$ 253,163.95 $ 210,339.24 $ 111,645.01
Number of Employees June 30th
30
28
19
Average Enrollment
324
345
219
Annual Student Per Capita Cost:
Educational and General
$
Auxiliary Enterprises
._
474.04 $ 307.33
270.00 $ 339.68
289.95 219.84
$
781.37 S
609.68 $
509.79
PRIVATE TRUST FUNDS
Private Trust or Agency Funds being administered by the College at June 30, 1948 amounted to $2,263.71 and the balances to the several accounts are detailed on Page 9 of the within report.
GENERAL
The President of the College is bonded in the amount of $2,000.00 and the Comptroller for $5,000.00.
All receipts disclosed by examination have been accounted for and expenditures for the period were within the limits of budget approvals and supported by proper voucher, except payment of $9.50 parking charges paid on travel expense which is an illegal payment and which is to be refunded.
Appreciation is expressed to the officials and staff of the College for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
807
UNIVERSITY SYSTEM NORTH GEORGIA COLLEGE
DAHLONEGA
I
808
UNIVERSITY SYSTEM OF GEORGIA NORTH GEORGIA COLLEGE, DAHLONEGA
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units Transfers from Public Trust Funds Revenues Retained
Earnings, Educational Services
$ 283,711.57 $ 213,600.00
298,444.55
308,129.54
Total income receipts
$ 582,156.12 $ 521,729.54
NON-INCOME
Public Trust Funds Gifts Income
Private Trust Accounts
2,000.00 100.00
98,504.18
125.00 50,871.78
CASH BALANCES, JULY 1st
Budget Funds Public Trust Funds Private Trust Funds
Totals
391,669.56 82.26
9,734.91
319,390.79 182.26
9,572.00
$1,084,247.03 $ 901,871.37
809
NORTH GEORGIA COLLEGE, DAHLONEGA
PAYMENTS
EXPENSE
Personal Services
__
Travel
Supplies, Materials
Communication
--
Heat, Light, Power, Water.
_
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
1947
1948
$ 212,829.96 1,825.16
126,920.62 1,946.39
11,051.03 2,730.57 2,981.94 1,221.43 2,708.39
-- 31,825.16 3,525.88
285,673.27 2,691.99
139,110.23 1,977.09
12,293.19 5,485.38 5,046.71 1,170.23 5,774.89
13,359.45 5,136.67
- $ 399,566.53 $ 477,719.10
OUTLAYS
Lands, Improvements Personal Services Supplies, Materials Contracts
Equipment
__ --' :
6,896.55
235,055.56 12,916.25
24,751.49 6,410.53
157,751.96 33,739.83
NON-COST
Public Trust Funds--Investments Private Trust Accounts
2,000.00 98,667.09
222.50 49,210.08
CASH BALANCES, JUNE 30th
Budget Funds
--
Public Trust Funds
Private Trust Accounts
Totals.
319,390.79 182.26
9,572.00
140,747.42 84.76
11,233.70
$1,084,247.03 $ 901,871.37
810
NORTH GEORGIA COLLEGE, DAHLONEGA
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
CASH ON HAND AND IN BANKS
Budget Funds Education and General Auxiliary Enterprises
Revenue Collections Trust Funds--In Bank Trust Funds--In U. S. Bonds Trust Funds--Due from Auxiliary Enterprises.
Education
Auxiliary
and General Enterprises
_$ 97,716.21 $ 43,021.21
10.00 11,318.46
5,000.00
52.23 (-) 52.23
ACCOUNTS RECEIVABLE
Veterans Administration Navy V-5 Program Scholarships (Fees Receivable)
Total Assets
5,789.89 1,016.00 1,447.50
$ 122,350.29 $
5,245, 51 93. 01
48,307.50
811
NORTH GEORGIA COLLEGE, DAHLONEGA
LIABILITIES, RESERVES, SURPLUS
Education Auxiliary and General Enterprises
LIABILITIES
Accounts Payable and Purchase Orders For Furniture and Equipment
$ 71,469.28 $ 9,785.82
RESERVES
Contracts Negotiated
Science Building (Contractural)
Education Bldg. Emergency Renovation
Faculty Housing (6) Units (Part of $54,000.00
Construe.)
Scholarships Payable
First Honor Students
$ 625.00
Veterans Wives
822.50
Private Trust Fund--Balance Private Trust Fund--Aux. Ent
$11,233.70 52.23
Public Trust Fund--Balance
Exchange Canteen Balance
For Transfer to Regents--Univ. System
For Unearned Income--Board
$11,665.75
For Unearned Income--Rent
_ 2,166.44
9,552.79 4,500.00
1,447.50 11,285.93
5,084.76 10.00
15,000.00
4,380.99 13,832.19
SURPLUS JUNE 30, 1948--FOR OPERATIONS
Education and General Auxiliary Enterprises
19,000.03
5,308.50
$ 122,350.29 $ 48,307.50
Note: Purchase Orders for consumable supplies in the amount of $10,897.41 outstanding June 30, 1948 are not included above as accounts payable. Likewise, Physical Inventories, Material and Consumable Supplies on hand, June 30, 1948 (Not included above as Assets) are
Uniforms in Armory
$
Bookstore Stock for sale
Farm Feed and Supplies
Food in Dining Hall
Total
*
27,922.63 8,455.77 4,548.00 5,177.42
46,103.82
812
NORTH GEORGIA COLLEGE, DAHLONEGA
SUMMARY
FINANCIAL CONDITION EDUCATIONAL AND GENERAL
The North Georgia College, at Dahlonega, ended the fiscal year on June 30, 1948 with a surplus of $19,000.03 in its educational and general fund, after providing the necessary reserves of $71,469.28 to cover outstanding accounts payable, $1,447.50 for scholarships payable and $14,052.79 for contracts for new buildings and repairs.
Educational and General Fund assets on this date consisted of $97,716.21 cash in bank and $8,253.39 accounts receivable.
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary enterprises at the College on June 30, 1948, was $5,308.50, after provision had been made for liquidation of $9,785.82 in outstanding accounts payable, $13,832.19 reserved for unearned income, $15,000.00 reserved as part of $54,000.00 to be used in construction of six faculty houses and $4,380.99 for Exchange-Canteen balance.
REVENUE COLLECTIONS
Revenue collections by the North Georgia College in the period under review were $43,303.19 from academic fees, $47,684.12 nonresident fees, $16,626.00 summer school fees and $3,508.90 from miscellaneous fees, sales and other sources, a total of $111,122.21, of which $111,112.21 was transmitted to the Regents within the fiscal year and $10.00 remained on hand to be transferred in the ensuing year.
OPERATING ACCOUNTS- -EDUCATIONAL AND GENERAL AVAILABLE INCOME
Allotment by the Regents for the current operating expense in the year ended June 30, 1948 was $324,712.21, which was supplemented by income of $4,398.93 from fees and interest, making a total of $329,111.14, from which $1,890.31 was transferred to the auxiliary enterprises account, leaving net income available to the College for the year $327,220.83.
813
NORTH GEORGIA COLLEGE, DAHLONEGA
OPERATING COSTS
Expenditures for the current operating expenses of the educational and general activities of the College in the period under review amounted to $294,361.84 and $165,787.45 was expended for new buildings and equipment, which was $132,928.46 in excess of income provided and reduced the $230,644.67 cash balance held at the beginning of the fiscal year to $97,716.21 on June 30, 1948.
The first lien on this remaining cash balance is for liquidation of $71,469.28 in outstanding accounts payable, $14,052.79 is reserved for contracts negotiated for new buildings and improvements, and the remainder will be available for expenditure in the next fiscal period, subject to budget approvals.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES AVAILABLE INCOME
Total income from earnings of auxiliary enterprises at the College in the year ended June 30, 1948 was $194,498.71, of which $130,657.14 was from dining halls, $29,908.75 from dormitories, $18,345.75 from the farm, $3,964.25 from insurance recoveries, and $11,622.82 from other sources.
OPERATING COSTS
Expenditures for the current operating expenses of the auxiliary enterprises at the College in the fiscal year were $183,357.26, and $56,866.36 was expended for new buildings and equipment, which exhausted the $194,498.71 income available and reduced the $88,746.12 cash balance held at the beginning of the period to $43,021.21 on June 30, 1948.
Of this $43,021.21 remaining cash balance, $9,785.82 is reserved for liquidation of outstanding accounts payable, $15,000.00 is reserved for construction of faculty houses, $13,832.19 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 two previous years in the statement following:
814
NORTH GEORGIA COLLEGE, DAHLONEGA
BY ACTIVITY
EDUCATIONAL AND GENERAL
Administration _
General
Plant
Library
Instruction
.
Student Welfare
Totals
AUXILIARY ENTERPRISES Dining Halls Dormitories __ Farm and Dairy Faculty Housing Veterans Housing Other Agencies
Totals
Total Cost Payments
YEAR ENDED JUNE 30
1948
1947
1946
39,615.24 $ 29,439.10 $
224,886.95 17,531.84
162,155.66 15,959.60
297,290.43 18,399.99
122,646.67 15,523.27
25,987.20 12,777.50 35,246.62
6,509.06 95,456.84
$ 460,149.29 $ 483,299.46 $ 175,977.22
123,677.49 26,876.00 28,645.77 55,479.21 324.42 5,220.73
114,601.76 26,080.79 24,253.59
2,488.11 1,118.44 2,592.74
103,223.07 24,624.68 21,320.25
2,652.57
. $ 240,223.62 $ 171,135.43 $ 151,820.57
..$ 700,372.91 $ 654,434.89 $ 327,797.79
BY OBJECT
Personal Services Travel Expense Supplies and Materials Communication Services _ Heat, Light, Power, Water_. Printing, Publicity Repairs Rents Insurance and Bonding Equipment Miscellaneous
285,673.27 2,691.99
139,110.23 1,977.09
12,293.19 5,485.38 5,046.71 1,170.23 5,774.89
13,359.45 5,136.67
Total Expense Payments
.$ 477,719.10
Outlay:
Lands, Buildings and Permanent
Improvements
188,913.98
Equipment
33,739.83
Total Cost Payments
$ 700,372.91
212,829.96 1,825.16
126,920.62 1,946.39
11,051.03 2,730.57 2,981.94 1,221.43 2,708.39
31,825.16 3,525.88
$ 399,566.53
241,952.11 12,916.25
$ 654,434.8
171,265.50 1,729.02
109,416.11 1,891.29 9,590.04 1,398.42 2,339.79 1,648.50 260.86
17,893.47 2,979.79
$ 320,412.79
7,385.00
327,797.79
Number of Employees at June 30th__
76
71
67
Average Enrollment
636
637
533
Annual Student Per Capita Cost
Expense
Outlay
.
Total
751.13 350.09
627.26 400.11
..$ 1,101.22 $ 1,027.37 $
601.15 13.85
615.00
815
NORTH GEORGIA COLLEGE, DAHLONEGA
PUBLIC TRUST FUNDS Student Loan Funds on June 30, 1948 amounted to $5,084.76, of
which $5,000.00 principal was invested in U. S. Bonds and $84.76 in cash was available for making new loans.
PRIVATE TRUST FUNDS Private Trust and Agency Funds held on June 30, 1948 had a cash
balance of $11,233.70, as detailed on Page 12 of the within report.
GENERAL The President of the College is bonded in the amount of $2,000.00,
the Comptroller for $10,000.00 and the bookkeeper for $5,000.00, with eight other employees under schedule bond.
Books and records of the College were found in good condition, all receipts disclosed by examination were properly accounted for and expenditures were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the College for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
817
UNIVERSITY SYSTEM SOUTH GEORGIA COLLEGE
DOUGLAS
818
UNIVERSITY SYSTEM OF GEORGIA SOUTH GEORGIA COLLEGE, DOUGLAS
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained Earnings, Education Services
$ 46,155.58 $ 71,573.81
187,579.68
174,885.93
Total income receipts
$ 233,735.26 $ 246,459.74
NON-INCOME Private Trust Accounts
CASH BALANCES, JULY 1st, Budget Funds
Totals
27,101.33
66,201.27 102,356.24 $ 299,936.53 $ 375,917.31
PAYMENTS
EXPENSE Personal Services ,, Travel Supplies, Materials Communication Heat, Light, Power, Water _ Publications Repairs Rents Insurance Equipment Miscellaneous
Total expense payments
OUTLAYS Lands, Improvements Personal Services _ Publications Contracts Equipment
NON-COST Private Trust Accounts
CASH BALANCES, JUNE 30th Budget Funds Private Trust Accounts
Totals
88,825.72 1,148.93
77,409.17 1,250.16 5,418.07 723.31 1,806.76 119.50 2,729.41 8,576.22 697.96
143,233.31 600.18
84,654.31 1,258.80 2,546.69 2,521.45 2,746.36 149.00 3,097.81
16,498.41 482.27
_$ 188,705.21 $ 257,788.59
1,200.00 7,675.08
3,600.00 60.55
28,357.92 12,320.40
24,684.78
102,356.24
46,688.52 2,416.55
$ 299,936.53 $ 375,917.31
imm
819
SOUTH GEORGIA COLLEGE, DOUGLAS
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
CASH ON HAND AND IN BANK
Revenue Collections Budget Accounts Construction Private Trust Funds
Education Auxiliary and General Enterprises
1,192.00 18,606.05 $
6,758.02 2,416.55
20,132.45
$ 28,972.62 $ 20,132.45
ACCOUNTS RECEIVABLE
Students and Veterans Equitable Life Assur. Co. (Advance Group Ins.),
2,148.23 25.00
3,270.78
Total Assets
.$ 31,145.85 $ 23,403.23
LIABILITIES, RESERVES, SURPLUS
LIABILITIES Accounts Payable
735.70 $ 1,468.50
RESERVES
Purchase Orders--on file Heating Plant--Available Balance Plant Rehabilitation Summer School Board--Rent, Unearned Revenue Collections--Balance due Regents, Private Trust Funds--Balance
2,310.00 6,758.02*
1,192.00 2,416.55
253.72
9,990.83 2,963.50
$ 12,676.57 $ 13,208.05
SURPLUS, JUNE 30, 1948
For Budget Operations Education and General Auxiliary Enterprises ...
17,733.58
8,726.68
$ 31,145.85 $ 23,403.23
(*)Note: Comptroller's Budget calls for $17,680.05 additional to complete heating plant.
820
SOUTH GEORGIA COLLEGE, DOUGLAS
SUMMARY
FINANCIAL CONDITION EDUCATION AND GENERAL
The South Georga College at Douglas, ended the fiscal year on June 30, 1948 with a surplus of $17,733.58 in its educational and general fund, after providing reserve of $3,045.70 to cover outstanding purchase orders and accounts payable and $6,758.02 funds which have been allotted for heating plant.
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the Auxiliary Enterprises at the College on June 30, 1948 was $8,726.68, and $1,722.22 was reserved for liquidation of outstanding purchase orders and accounts payable, $2,963.50 reserved for unearned income, and $9,990.83 allotted for plant rehabilitation.
REVENUE COLLECTIONS
Fees collected by the College in the year ended June 30, 1948 amounted to $68,738.51, of which $67,546.51 was transmitted to the Central Office of the Board of Regents and $1,192.00 remained on hand June 30, 1948 to be transferred to the Regents in the next fiscal period.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE INCOME
Income with which to meet the year's educational and general operating expenses amounted to $142,637.40 and was provided by $139,120.32 allotment by the Board of Regents and $3,517.08 revenue from fees retained.
OPERATING COSTS
Expenditures for the current operating expense of the educational and general activities at the College in the year ended June 30, 1948 were $154,443.13 and $44,338.87 was paid for new buildings, permanent improvements and equipment, which exhausted the $142,637.40 available income and reduced the $81,508.67 operating funds held on July 1, 1947 to $25,364.07 on June 30, 1948.
The first lien on this remaining cash balance is for liquidation of outstanding accounts payable and purchase orders, $6,758.02 has been
. ,,... ''
821
SOUTH GEORGIA COLLEGE, DOUGLAS
allotted for heating plant and the remainder will be available for expenditure in the next fiscal period, subject to budget approvals.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES AVAILABLE INCOME
Total income for the operation of the auxiliary enterprises at the College in the year just closed was $105,516.74, of which $88,388.13 was from dining halls, $14,958.80 from dormitory rents, $1,819.81 book store income and $350.00 from the farm.
OPERATING COSTS From the $105,516.74 available income, $103,345.46 was expended
for the current operating expenses of dormitories, dining halls and other auxiliary enterprises and $2,171.28 remained on hand, increasing the $17,961.17 cash balance held at the beginning of the fiscal year to $20,132.45 on June 30, 1948.
Of this $20,132.45 remaining cash balance, $1,722.22 is for liquidation of outstanding purchase orders and accounts payable, $2,963.50 is reserved for unearned income, $9,990.83 is allotted for plant rehabilitation 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:
::
822
SOUTH GEORGIA COLLEGE, DOUGLAS
BY ACTIVITY
YEAR ENDED JUNE 30
EDUCATION AND GENERAL Administration and General
plant
Library Instruction" _I
Total
1948
$ 25,316.13 $ 74,123.78 4,868.47 94,473.62
$"798,782.00 $
1947
1946
15,258.68 22,901.36
3,886.96 49,365.61
$ 13,088.32 8,865.64
6,500.61 25,612.57
91,412.61 $ 54,067.14
AUXILIARY ENTERPRISES
Dormitories Dining Halls
Farm
Bookstore and Campus Co-op
$ 21,439.00 $ 79,776.29 36.95 2,093.22
$ 103,345.46 $
13,320.07 $ 75,742.98
237.00
89,300.05 $
5,423.54 24,839.37
648.12
30,911.03
Total Expenditures by Activity^ 302,127.'46 $ 180,712.66 $ 84,978.17
BY OBJECT
Personal Services Travel Expense Supplies and Materials Communication Heat, Light, Power, Water Printing, Publicity Repairs Rents Insurance and Bonding Equipment Miscellaneous
Total Expense Outlay
Total Payments
$ 143,233.31 $
600.18 84,654.31
1,258.80 2,546.69 2,521.45 2,746.36
149.00 3,097.81 16,498.41
482.27
84,122.52 $ 298.28
69,959.66 1,250.16 3,168.89 679.56 1,259.44 119.50 1,940.60 8,557.30 481.67
$ 257,788.59 $ 171,837.58 $
44,338.87
8,875.08
$ 302,127.46 $ 180,712.66 $
48,734.53 396.54
23,108.09 853.61
1,972.19 1,226.61
646.15 110.75 204.65 6,597.03 396.62
84,246.77 731.40
84,978.17
Number of Employees June 30th
Average Enrollment
Student Per Capita Cost
Education and General
$
Auxiliary Enterprises
Totals
$
36 449.25
442.45 $
230.05
672.50 s
30 405.5
225.43 $ 220.22 445.65 $
17 146.75
368.43 210.64 579.07
823
SOUTH GEORGIA COLLEGE, DOUGLAS
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds being administered by the College on June 30, 1948 amounted to $2,416.55, of which $173.27 was hospitalization insurance premiums to be remitted, $518.66 was for student activities, $1,101.17 Airport Rental Account, and $623.45 in cash for student deposits.
It is recommended that individual student ledger accounts be added to the accounting system at the College and that student cash be deposited in the regular Agency Fund bank account.
The U. S. Government buildings at the air port are being used by the College to house unmarried male students on a basis of $7.00 each per month under a five year lease contract dated February 1, 1946. Income and expenditures of the project are reported periodically to the Federal Government.
GENERAL
The President and Comptroller of the College are each bonded in the amount of $5,000.00 and the Cashier for $2,000.00.
All receipts disclosed by examination have been accounted for and expenditures for the period under review were within the limits of budget approvals and supported by proper voucher.
Books and records were found in good condition and appreciation is expressed to the officials and staff of the College for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
825
UNIVERSITY SYSTEM GEORGIA EXPERIMENT STATION
EXPERIMENT
826
UNIVERSITY SYSTEM OF GEORGIA GEORGIA EXPERIMENT STATION, EXPERIMENT
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
$
Revenues Retained Grants from U. S. Government
Donations Earnings, Development Services
167,291.41
184,499.88 45,494.89
106,508.90
? 127,180.21
259,777.52 37,694.37
149,730.61
Total income receipts
NON-INCOME Private Trust
CASH BALANCES, JULY 1st Budget Funds Private Trust
$ 503,795.08 $ 574,382.71
500.00
824.64
95,821.45 1,800.00
116,841.32 1,000.00
Totals..
_$ 601,916.53 $ 693,048.67
PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Rents Insurance Equipment Miscellaneous
Total expense payments
OUTLAYS
Lands, Improvements
Personal Services
Supplies, Materials
Publications
Rents
1
Contracts
Equipment
NON-COST Private Trust Account
CASH BALANCES, JUNE 30th Budget Funds Private Trust
$ 282 ,472.27 9 ,185.50
83 256.96 1,855.83 5566.92
12980.84 12,042.48
438.66 2 ,414.36 37 090.98
533.92
$ 326,258.27 13,132.49
105,949.67 2,297.57 6,433.67 7,164.75
23,710.60 779.00
3,183.61 61,066.33
739.02
$ 447,838.72 $ 550,714.98
13,242.45 21,330.90
1.86 18.75
342.53
1,300.00
116,841.32 1,000.00
63,524.93
824.64 76,984.12
1,000.00
Totals.
..$ 601,916.53 $ 693,048.67
NOTE--Include Southern Piedmont Experiment Station at Watkinsville.
827
GEORGIA EXPERIMENT STATION, EXPERIMENT
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
Cash on Deposit and on Hand Operating Account Revenue Collection Account Private Trust Funds -
Accounts Receivable T. V. A. Due on Disbursements-
76,974.12 10.00
1,000.00
77,984.12
3,863.04 $ 81,847.16
LIABILITIES, RESERVES, SURPLUS
Accounts Payable Purchase Orders Outstanding Reserve for Escrow Funds Reserve for Completing Research Proj. Reserve for Fed. Funds Research and Marketing. Reserve for Fed. Funds Regional Research Reserve for Funding to Regents
Surplus--Budget Funds
898.10 8,263.19 1,000.00 2,745.27 2,766.06 5,504.54 3,873.04 $
25,050.20
56,796.96
$ 81,847.16
828
GEORGIA EXPERIMENT STATION, EXPERIMENT
SUMMARY
FINANCIAL CONDITION
The Georgia Experiment Station, at Experiment, Georgia, ended the fiscal year on June 30, 1948 with a surplus of $56,796.96, after providing reserves of $9,161.29 to cover outstanding accounts payable, $11,015.87 for completion of research projects, and $1,000.00 funds held in escrow.
REVENUE COLLECTIONS
In the fiscal year ended June 30, 1948 the Experiment Station received $259,777.52 in Grants from the U. S. Government, $31,882.16 in donations, and $120,303.65 from sales, rents and other sources, making a total of $411,963.33, of which $411,953.33 was transmitted to the Central Office of the Board of Regents within the period under review and $10.00 remained on hand June 30, 1948.
This remaining cash balance of $10.00 together with proceeds from $3,863.04 accounts receivable due by the T. V. A., will be remitted to the Regent's Office in the next fiscal year.
AVAILABLE INCOME
Income for the operating expense of the Experiment Station in the year ended June 30, 1948, was $574,372.71, of which $539,133.54 was provided through allotment to the Station by the Board of Regents, and $35,239.17 earnings and donations retained.
OPERATING COSTS
Expenditures for the current operating expense of the Station in the period under review amounted to $550,714.98, and $63,524.93 was paid for lands, buildings and improvements, which exceeded the $574,372.71 available income by $39,867.20 and reduced $116,841.32 available operating funds held on July 1, 1947 to $76,974.12 on June 30, 1948.
The first lien on this remaining cash balance is for liquidation of outstanding accounts payable and purchase orders and reserves provided for specific purposes, as reflected in balance sheet, and the remainder will be available for expenditure in the next fiscal period, subject to budget approvals.
mmm
829
GEORGIA EXPERIMENT STATION, EXPERIMENT
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the following statement:
YEAR ENDED JUNE 30
BY ACTIVITY
1948
1947
1946
Administration Plant Library Research Piedmont Exp. Station
$ 28,904.89 $ 29,802.92 $ 23,874.30
115,973.91
66,485.60
44,312.81
5,827.71
4,360.50
4,109.83
444,915.38
364,716.15
342,323.36
18,618.02
17,410.04
13,399.72
$ 614,239.91 $ 482,775.21 $ 428,020.02
BY OBJECT
Personal Service
Travel Expense
Supplies, Materials
Communication Services
Heat, Lights, Power, Water,.
Printing, Publicity
Repairs
Rents
Insurance -- Bonding
Equipment
Miscellaneous
_
$ 326,258.27 13,132.49
105,949.67 2,297.57 6,433.67 7,164.75
23,710.60 779.00
3,183.61 61,066.33
739.02
282,472.27 9,185.50
83,256.96 1,855.83 5,566.92
12,980.84 12,042.48
438.66 2,414.36 37,090.98
533.92
268,685.85 7,609.56
75,632.23 1,697.81 5,444.83 4,823.65
13,648.36 539.10 696.27
18,159.12 551.34
$ 550,714.98 $ 447,838.72 $ 397,488.12
Outlay, Lands, Buildings and Perma-
nent Improvements
63,524.93
34,936.49
30,531.90
$ 614,239.91 $ 482,775.21 $ 428,020.02
Number on payroll June 30_
96
81
82
While expanded services, with increased personnel, resulted in an increase of $131,464.70 in cost payments the past year, U. S. Government Grants increased $75,277.64, and income from earnings, donations and other sources was $35,421.19 more in the year ended June 30, 1948, than in the previous fiscal period ended June 30, 1947.
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
830
GEORGIA EXPERIMENT STATION, EXPERIMENT
the Federal Government, and must be expended under regulations governing each fund.
In the year ended June 30, 1948, two additional Federal Grants were received, making a total of six funds of the U. S. Government contributing to the operation of the Georgia Experiment Station. The two additional funds received in this period are from the Research and Marketing Fund and the Regional Research Fund, under the Flannagan-Hope Acts, Public Law #733, of the 79th Congress.
The within report covers the operations of the Station at Experiment, Georgia, with sub-stations at Blairsville and the project at Eatonton, as well as the Southern Piedmont Experiment Station Sales Fund.
Department heads make sales and turn sales funds in to the Main Office of the Station, but the department heads are not bonded. Surety bonds should be made covering all employees handling sales and receiving funds, or handling funds from any other source.
Signed payrolls are submitted to the Main Office by department heads for labor, but it was found that one person was signing for a number of individuals in some instances. Explanation furnished examiner was that employees were not required to come to the Main Office to receive pay and sign payrolls but funds were paid to one person from the particular department, who would sign the payrolls and carry the money to the several employees. Therefore, such payrolls are not proper evidence of receipt of funds by the employees whose names appear thereon, and in the future each employee should be required to come to the office and sign payroll upon being paid.
The Director of the Station is bonded in the amount of $20,000.00, and the Comptroller for $10,000.00.
All receipts disclosed by examination have been 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 Station for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
831
GEORGIA EXPERIMENT STATION, EXPERIMENT
REVENUE COLLECTION ACCOUNT
ANALYSIS OF RECEIPTS YEAR ENDED JUNE 30, 1948
U. S. GOVERNMENT GRANTS
Hatch Fund Adams Fund Purnell Fund Bankhead-Jones Research and Marketing Regional Research
15,000.00 15,000.00 60,000.00 94,499.88 60,477.64 14,800.00
$ 259,777.52
DONATIONS
Am. Plant Food Council (from open acct.)_ Dow Chemical Company Georgia Power Company International Mineral & Chemical Co. Refrigeration Research Foundation Staley Company, A. E Swift & Company Tenn. Valley Authority
2,000.00 800.00
2,000.00 2,400.00 2,250.00 2,300.00 3,000.00 17,132.16
31,882.16
EARNINGS
Refunds U. S. Dept. of Agric. for Labor Ga. Crop Improv. Asst., Athens for Insp. Sou. Piedmont Sales Handling Funds
Rents Experiment Station Property Land--A. A. A. Parity Mountain Station Property Eatonton Area Property
Sales Bulletins Cotton Cotton Seed Chicken Feed Crimson Clover Seed Dairy Products Equipment Feed
280.00 312.50 120.00
712.50
5,304.85 241.40
459.00
4,980.03
10,985.28
72.30 15,616.76
205.27 130.72 4,928.08 9,074.39 1,580.00
88.45
303,357.46
832
GEORGIA EXPERIMENT STATION, EXPERIMENT
REVENUE COLLECTION ACCOUNT
ANALYSIS OF RECEIPTS YEAR ENDED JUNE 30, 1948
EARNINGS (Continued) Sales (Continued)
Food Processing Horticultural Products Live Stock Meat Oats Peanuts Seed Corn Soy Beans Watermelon Seed "Wheat Miscellaneous Insurance--Fire Loss Unclassified
Brought Forward $ 303,359.46
1,030.26 2,199.14 11,246.49 1,115.26
525.00 2,247.54
103.90 323.00
10.70 4,715.50
56,212.76
110.00 39.30
149.30
MOUNTAIN STATION
Dairy Farm Produce Horticulture Live Stock Wool
1,241.31 312.74 996.97
1,119.97 81.90
3,752.89
EATONTON AREA
Clover Seed Corn Damage--Trucking Logs Cotton Equipment Live Stock Timber
Total Revenue Collections
100.00 200.00 2,086.30 4,087.62 150.00 41,867.00
48,490.92
$ 411,963.33
833
I
:'.:;
UNIVERSITY SYSTEM
FORT VALLEY STATE COLLEGE
Ill
FT. VALLEY
834
UNIVERSITY SYSTEM OF GEORGIA FORT VALLEY STATE COLLEGE, FORT VALLEY
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Transfers from Public Trust Funds
'
Revenues Retained
Grants, U. S. Government
Donations
Earnings, Educational Services
$ 428,325.04 810.00
1,500.00 7,582.48 181,683.08
210,050.22 810.00
37,586.98 6,400.00
237,022.78
Total income receipts
619,900.60 $ 491,869.98
NON-INCOME
Public Trust Funds Income on Investments Transfers to Budget Funds.. Transfer Other Units
Private Trust Accounts
1,448.75 .(--) 810.00
27,633.95
1,705.00 (--) 810.00
550.00 12,857.72
CASH BALANCES, JULY 1st
Budget Funds Public Trust Funds Private Trust Accounts
Totals..
33,271.75 1,676.86 1,776.60
176,456.09 2,315.61 8,716.64
..$ 684,898.51 $ 693,661.04
835
FORT VALLEY STATE COLLEGE, FORT VALLEY
PAYMENTS
1947
1948
EXPENSE
Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Rents _Insurance Pensions Equipment __ Miscellaneous
Total expense payments
224,965.83 7,401.32
11111,1016.46 3,574.79 5,468.12 5,523.33 9,721.57 514.15 2,733.97 810.00
23,074.87 5,190.27
$ 284,343.89 11,091.43
117,975.02 3,777.66 6,049.73 1,638.08 3,296.63 1,244.68 2,737.52 810.00
23,346.21 6,587.78
$ 39999,,9944..668 $ 462,898.63
OUTLAYS /
Lands, Improvements Personal Services Contracts
Equipment
75,253.20 1,468.38
5,000.00 137,249.24
6,934.67
NON-COST
Public Trust Funds Investments
Private Trust Accounts ...
20,693.91
500.00 16,736.65
CASH BALANCES, JUNE 30th
Budget Funds Public Trust Funds Private Trust Accounts
Totals
176,456.09 2,315.61 8,716.64
56,243.53 3,260.61 4,837.71
... $ 684,898.51 $ 693,661.04
836
FORT VALLEY STATE COLLEGE, FORT VALLEY
CURRENT BALANCE SHEET JUNE 30, 1948
CASH ON HAND AND IN BANK Budget Funds
U. S. Income Tax Auxiliary Enterprises Revenue Collections Private Trust Funds F. P. H. A. Balance Agency Acct. Balance
Public Trust Funds Building - Construction
$ 659.65 4,178.06
Total Cash on Hand and in Bank
ACCOUNTS RECEIVABLE Veteran and Student Accounts Group Insurance Advance F. P. H. A. Operations (Checks not cleared) Summer School Fees to be retained State Vocational Funds to be retained
Total Accounts Receivable
INVESTMENTS Public Trust Funds (Scheduled)
Total Assets
Education and General
$ 11,557.48 (---) 10.00
20,227.30
4,837.71 3,260.61
$ 39,873.10
$ 1,154.10
50.00 853.68 419.50 3,471.94
? 5,949.22
$ 39,029.21 $ 84,851.53
A iuxiliary Ei iterprises
$ 16,252.83
8,205.92 $ 24,458.75
$
733.90
$
733.90
$ 25,192.65
LIABILITIES, RESERVES, SURPLUS
LIABILITIES Accounts Payable (Summary Page 10)
RESERVES For Restricted Funds Purchase Orders 1947-48 Outstanding Special and G. E. B. (Educ. for Production).. Carnegie Grants (Balance Unexpended) Rehabilitation (Balance $15,900.00 Appro.) Revenue for Transfer to Regents Rehabilitation--Spec. Repairs (Unexpended) Dormitory Fund (Construction) Balance --_ Private Trust Funds, Balance .... . Public Trust Funds, Balance ...
Total Reserves ..
SURPLUS FOR OPERATIONS--JUNE 30, 1948 Education and General Auxiliary Enterprises
$ 7,898.10 $ 3,910.84
$
891.79
1,543.12
3,910.37
980.80
20,227.30
4,837.71 42,289.82
4,134.80 8,205.92
$ 74,680.91 $ 12,340.72
$ 2,272.52
8,941.09
$ 84,851.53 $ 25,192.65
837
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, 1948 with a surplus of $2,272.52 in its educational and general fund, after providing reserves of $7,898.10 to cover outstanding accounts payable, $891.79 for unliquidated purchase orders and $6,434.29 funds held for restricted purposes.
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary enterprises at the College on June 30, 1948 was $8,941.09, after reserve of $3,910.84 had been provided for outstanding accounts payable, $4,134.80 for repairs and $8,205.92 for Dormitory Building Fund.
REVENUE COLLECTIONS
In the year ended June 30, 1948, revenue collections were $36,003.06 vocational funds received from the State Department of Education, $94,090.05 tuition and fees, $42,336.98 in gifts from various agencies and $2,084.73 from other sources, a total of $174,544.82, which with a cash balance of $2,442.62 on hand at the beginning of the fiscal year made $176,987.44 to be accounted for.
Of this $176,987.44 to be accounted for, $154,317.87 was transmitted to the Board of Regents, $2,442.27 was transferred to the educational and general fund and $20,227.30 remained on hand at the close of the period on June 30, 1948 to be funded in the next fiscal year.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE INCOME
Income with which to meet the year's educational and general expenses amounted to $335,100.30, and was provided by $328,365.03 allotment by the Regents, $13,113.31 revenues retained, $800.00 donation, $230.30 insurance claim and $810.00 from Public Trust Funds, from which $8,218.34 was transmitted to Auxiliary Enterprises for rehabilitation of plant.
838
FORT VALLEY STATE COLLEGE, FORT VALLEY
OPERATING COSTS
Expenditures by the College in the period under review were $339,684.22 for educational and general expenses and $19,548.90 was expended for new buildings and equipment, which exhausted the $335,100.30 available income and reduced $35,690.30 cash balance held at the beginning of the fiscal year to $11,557.48 on June 30, 1948.
The first lien on this remaining cash balance, together with $5,949.22 accounts receivable, is for liquidation of $8,789.89 in outstanding accounts payable and unliquidated purchase orders, $6,434.29 is reserved for restricted purposes and the remainder will be available for expenditure in the next fiscal period, subject to budget approvals.
OPERATING ACCOUNTS- -AUXILIARY ENTERPRISES AVAILABLE INCOME
Earnings from auxiliary enterprises in the year ended June 30, 1948 were $138,985.00, of which $14,041.53 was from dormitory rents, $98,033.10 from dining halls, $10,027.04 from farm and dairy, $2,515.57 from book store, $5,329.42 from laundry, $820.00 from Federal Aid--F. P. H. A. Dormitory and $8,218.34 transfer from educational and general fund.
OPERATING COSTS
Expenditures for the operating cost of the auxiliary enterprises at the College in the year ended June 30, 1948 amounted to $123,214.41 and $129,635.01 was expended for new buildings and equipment, which was $113,864.42 in excess of income provided and reduced $138,323.17 cash balance held at the beginning of the fiscal period to $24,458.75 on June 30, 1948.
Of this $24,458.75 remaining cash balance, $3,910.84 is for liquidation of outstanding accounts payable, $12,340.72 is reserved for new buildings and repairs 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:
.-"
839
FORT VALLEY STATE C( (LLEGE, F ORT VALLEY
BY ACTIVITY
YE^.R ENDED JU NT: 30
EDUCATIONAL AND GENERAL
1948
1947
1946
Administration --.'
Plant
Library
Instruction
Vocational
_.._ __
Student Welfare '
56,939.86 $ 49,738.90 $ 23,972.50
81,419.27
56,482.91
49,400.93
9,963.33
13,930.14
9,597.08
- -- 171,119.03
.
31,076.19
142,838.84 19,737.93
114,368.18 15,290.35
8,715.44
7,373.16
Totals
$ 359,233.12 $ 290,101.88 $ 212,629.04
AUXILIARY ENTERPRISES
Dormitories
Wfls
Dining Halls
if 140,181.83 91,974.77
85,199.75 $ 11,637.62
79,455.81
62,859.50
Farm and Dairy
-
15,117.36
9,362.20
4,826.02
Laundry
5,394.93
4,470.34
3,583.71
Book Store
180.53
8,126.28
Totals Total Expenditures--All Ac-
tivities
-$ 252,849.42
186,614.38 $ 82,906.85
$ 612,082.54 $ 476,716.26 $ 295,535.89
BY OBJECT
Personal Services Travel Expense Supplies and Materials Communication Services Heat, Light, Power, Water Printing, Publicity Repairs Rents Insurance and Bonding Pensions Equipment Miscellaneous
Total Expense Payments Outlay:
Land, Buildings and Permanent Improvements
Equipment
Total Cost Payments
Number of Employees at June 30th
Average Enrollment
$ 284,343.89 $ 224,965.83 $ 171,044.88
11,091.43
7,401.32
7,778.74
117,975.02
111,016.46
77,579.83
3,777.66
3,574.79
3,222.25
6,049.73
5,468.12
6,394.89
1,638.08
5,523.33
3,332.24
3,296.63
9,721.57
1,244.68
514.15
223.10
2,737.52
2,733.97
212.40
810.00
810.00
810.00
23,346.21
23,074.87
12,713.02
6,587.78
5,190.27
1,601.80
$ 462,898.63 $ 399,994.68 $ 284,913.15
142,249.24 6,934.67
.$ 612,082.54
75,253.20 1,468.38
$ 476,716.26
6,781.05 3,841.69
$ 295,535.89
75
_73
_60
589_
558
431
Annual Student Per Capita Cost: Educational and General Auxiliary Enterprises
Totals
$
609.90 $
429.28
$ 1,039.18 $
519.89 $ 334.44
854.33 $
493.34 192.35
685.69
840
FORT VALLEY STATE COLLEGE, FORT VALLEY
PUBLIC TRUST FUNDS
The endowment fund of the College is carried at acquired book value, plus subsequent additions, and on June 30, 1948, amounted to $42,289.82. Assets of the fund on this date consisted of $3,260.61 cash in bank and $39,029.21 invested in stocks and bonds, as listed on Page 8 in this report.
Under the provisions of the trust agreement as set up by court proceedings and approved by the Board of Regents, $810.00 of the fund income is used each year to pay pensions of certain designated employees of the College.
PRIVATE TRUST FUNDS
The Government Public Housing Authority Project is included in private trust fund summary of Receipts and Payments, on page 7, with rental income of $5,434.71 and expenditures of $6,150.14 and a cash balance on hand in this fund on June 30, 1948 of $659.65.
Total Private Trust and Agency Funds being administered at June 30, 1948 amounted to $4,837.71, detail of which will be found on Page 7 of the within report.
GENERAL
The President and the Comptroller of the College are each bonded in the amount of $7,500.00 and the Assistant Business Manager and two office secretaries for $2,000.00 each.
Books and records were found in good condition, all receipts disclosed by examination were properly accounted for and expenditures for the period under review were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the College for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
841
UNIVERSITY SYSTEM GEORGIA STATE COLLEGE FOR WOMEN
MILLEDGEVILLE
842
UNIVERSITY SYSTEM OF GEORGIA GEORGIA STATE COLLEGE FOR WOMEN, MILLEDGEVILLE
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units Revenues Retained
Earnings, Educational Services Gifts Grants--Counties
..$ 646,092.25 $ 484,372.76
591,675.92 11,068.64
< 28,222.50
680,747.84 6,320.02
32,655.00
Total income receipts
$1,277,059.31 $1,204,095.62
NON-INCOME
Public Trust Funds Income on Investments Gifts for Principal Investments Transfers Other Units
Private Trust Accounts _
1,139.00 115.18
8,235.00 4,342.60 66,386.02
1,521.24 118,406.25
5,118.27
87,164.12
CASH BALANCES, JULY 1st
Budget Funds Public Trust Funds Private Trust Funds
Totals
60,814.62 30,948.69 15,115.12
206,385.10 12,179.81 6,687.75
$1,464,155.54 $1,641,558.16
843
GEORGIA STATE COLLEGE FOR WOMEN, MILLEDGEVILLE
PAYMENTS
1947
1948
EXPENSE
Personal Services
Travel
-
Supplies, Materials
Communication Heat, Light, Power, Water
Publications
Rents
Insurance
Indemnities
Equipment
Miscellaneous
Total expense payments
$ 601,656.83 7,981.06 319,279.92 6,411.70
38,571.12 6,086.72 1,342.50
16,624.27 240.63
41,541.13 12,062.24
675,183.52 9,312.90
344,064.82 5,235.77
38,562.70 5,905.16 1,415.00
19,875.34 109.43
47,403.25 14,418.95
$1,051,798.12 $1,161,486.84
OUTLAYS
Equipment Lands, Improvements
Personal Services _. Travel Supplies, Materials Heat, Light, Power, Water.. Rents Miscellaneous Contracts
Total outlay payments
2,855.02 $ 4,871.27
23,210.94 173.50
50,701.25 730.00 850.00 370.00 800.00
10,937.24 30,275.93
517.52
21,330.12
.$ 79,690.71 $ 67,932.08
NON-COST
Public Trust Funds Investments Expense
Private Trust Accounts
CASH BALANCES, JUNE 30th
Budget Funds Public Trust Funds Private Trust Funds
Totals..
31,500.00 1,100.66
74,813.39
117,179.75 1,410.31
83,341.75
206,385.10 12,179.81 6,687.75
181,061.80 18,635.51 10,510.12
..$1,464,155.54 $1,641,558.16
844
GEORGIA STATE COLLEGE FOR WOMEN, MILLEDGEVILLE
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
BUDGET FUNDS
Available Cash Educational and General Auxiliary Enterprises
Accounts Receivable Educational and General Auxiliary Enterprises _L
TRUST FUNDS Available Cash Investments U. S. Bonds Other Bonds and Stocks Student Notes Equity in Apartment Bldg
$ 52,937.69 128,124.11 $ 181,061.80
$ 1,841.67 75.94
1,917.61 $ 182,979.41
$ 29,145.63
____? 95,336.50 12,150.00 12,749.03 45,000.00
165,235.53 194,381.16 $ 377,360.57
LIABILITIES
CASH LIABILITIES Accounts Payable Educational and General Auxiliary Enterprises
RESERVES
Purchase Orders Outstanding Educational and General Auxiliary Agencies
Unearned Income Auxiliary Enterprises
Repair and Outlay Projects Educational and General Auxiliary Enterprises
Public Trust Funds Private Trust Funds
SURPLUS
Educational and General Auxiliary Enterprises
$ 2,888.60 4,561.83
$ 3,703.93 24,572.48
$ 31,559.13 37,010.12
~
7,450.43
28,276.41 14,700.00
68,569.25. 183,871.04
10,510.12
16,627.70 47,355.62
$ 377,360.57
mm
i
i
845
GEORGIA STATE COLLEGE FOR WOMEN, MILLEDGEVILLE
SUMMARY
FINANCIAL CONDITION--BUDGET FUNDS EDUCATIONAL AND GENERAL
The Georgia State College for Women at Milledgeville, ended the fiscal year on June 30, 1948 with a surplus of $16,627.70 in its educational and general fund, after providing the necessary reserves of 2,888.60 to cover outstanding accounts payable, $3,703.93 for unliquidated purchase orders and $31,559.13 reserves for repairs and outlay projects.
Educational and general fund assets on this date consisted of $52,937.69 cash on hand and in bank and accounts receivable of $1,841.67.
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary enterprises at the College on June 30, 1948 was $47,355.62, after reserves of $4,561.83 had been provided for outstanding accounts payable, $24,572.48 for unliquidated purchase orders, $37,010.12 for repairs and outlay and $14,700.00 for unearned income.
REVENUE COLLECTIONS
Revenue collections account for the year ended June 30, 1948 shows collections of $133,724.86 tuition and fees, $32,655.00 from Baldwin County Board of Education for practice school expense, $1,600.00 from the Division of General Extension of the University of Georgia, $3,000.00 from donations and $20,634.00 from the State Department of Education, from which $5,483.95 was transferred to the Educational and General Fund, leaving net revenue collections of $186,129.9L all of which was transmitted to the Central Office of the Regents of the University System within the period under review.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE INCOME
Income with which to meet the year's educational and general expenses amounted to $624,559.63 and was provided by $648,268.67 net allotment made to the College by the Regents, $4,012.52 income receipts retained and $5,483.95 transfer from Revenue Collection Ascount, from which $33,205.51 was transferred to the Auxiliary Enterprises Account.
846
GEORGIA STATE COLLEGE FOR WOMEN, MILLEDGEVILLE
OPERATING COSTS
Expenditures for the educational and general operating expenses in the year ended June 30, 1948 were $683,870.02 and $48,632.47 was expended for permanent improvements and equipment, a total of $732,502.49, which was $107,942.86 in excess of available income and reduced the $160,880.55 cash balance held at the beginning of the fiscal period to $52,937.69 on June 30, 1948.
The first lien on this remaining cash balance is for liquidation of outstanding accounts payable and encumbrances, $31,559.13 is ear, marked for repairs and outlay projects and the remainder will be available for expenditure in the next fiscal period, subject to budget approvals.
OPERATING ACCOUNTS- -AUXILIARY ENTERPRISES AVAILABLE INCOME
Income from earnings of auxiliary enterprises at the College in the year just closed was $579,535.99, of which $104,826.27 was from dormitory rents, $379,828.12 from dining halls and cafeteria, $45,061.11 from laundry, $33,205.51 transfer from the educational and general fund and $16,614.98 from student union, sales and other sources.
OPERATING COSTS
From the $579,535.99 available income, $477,616.82 was expended for the current operating expense of dormitories, dining halls and other auxiliary enterprsies, $19,299.61 was paid for permanent improvements and equipment and $82,619.56 remained on hand, increasing the $45,504.55 available cash held at July 1, 1947 to $128,124.11 on June 30, 1948.
Of this remaining cash balance, $29,134.31 is for liquidation of outstanding accounts payable and encumbrances, $37,010.12 for repairs and outlay, $14,700.00 is reserved for unearned income, and the remainder represents surplus available for expenditure, subject to budget reapprovals, in the next fiscal period.
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three years are compared in the statement following:
847
GEORGIA STATE COLLEGE FOR WOMEN , MILLEDGEVILLE
/ BY ACTIVITY
YEA R ENDED JUNE 30
EDUCATIONAL AND GENERAL Plant Extension Total Educ. and General
1948
1947
1946
..$ 115,580.12 93,154.01 35,744.37
... 411,677.26 24,050.54 3,663.72 48,632.47
$ 100,372.30 92.931.85 25,969.21 361,566.20 20,732.82
27.287.86
$ 75,746.62 82,538.53 20,945.88
279,965.90 19,056.63
2,794.33
$ 732,502.49 $ 628,860.24 $ 481,047.89
AUXILIARY ENTERPRISES
._.$ ._
Outlay: Lands, Buildings, Permanent Improvements and Equipment .
103,259.75 306,132.07
26,144.62 32,371.85
5,149.62 4,558.91
19,299.61
$ 82,419.27
289,082.81 30,266.85 35,729.80 4,306.99 8,420.02
52,402.85
$ 52,713.37
217,091.01 43,840.66 29,001.91 2,346.56
67,759.89
..$ 496,916.43 $ 502,628.59 $ 412,753.40
...$1,229,418.92 $1,131,488.83 S 893,801.29
BY OBJECT EXPENSE
Communication Services Heat, Light, Power, Water Printing, Publicity
Total Expense Payments
__.$ 675,183.52 $ 601,656.83 $ 500,716.44
9,312.90
7,981.06
6,614.18
... 344,064.82
319,279.92
243,891.59
5,235.77
6,411.70
5,441.55
38,562.70
38,571.12
37,781.40
5,905.16
6,086.72
4,270.21
506.13
1,415.00
1,342.50
1,327.50
..... 19,875.34
16,624.27
3,538.41
109.43
240.63
47,403.25
41,541.13
10,620.51
14,418.95
12,062.24
8,539.15
...$1,161,486.84 $1,051,798.12 $ 823,247.07
848
GEORGIA STATE COLLEGE FOR WOMEN, MILLEDGEVILLE YEAR ENDED JUNE 30, 1948
BY OBJECT
1948
1947
1946
OUTLAY
Personal Services Travel Expense -- Supplies and Materials Heat, Light, Power, Water Rents Equipment Miscellaneous Contracts
Total Cost Payments
Number of Employees June 30th
Average Enrollment
Annual Student Per Capita Cost: Educ. and General Auxiliary Enterprises
Totals
10,937.24 $ 30,275.93
517.52 4,871.27 21,330.12
23,210.94 $ 173.50
50,701.25 730.00 850.00
2,855.02 370.00 800.00
19,898.55
36,175.88 72.39
300.00 11,262.40
180.00 2,665.00
$1,229,418.92 $1,131,488.83 $ 893,801.29
149
179
165
1,161
1,113
1,161
630.92 $ 428.01
565.01 451.60
$ 1,058.93 $ 1,061.61 $
414.34 355.51
769.85
849
GEORGIA STATE COLLEGE FOR WOMEN, MILLEDGEVILLE
PUBLIC TRUST FUNDS
On June 30, 1948 the College held $66,273.16 in Student Loan Funds and $117,597.88 Endowment Funds, a total of $183,871.04, of which $120,235.53 was invested in bonds, stocks and student notes, $45,000.00 was equity in Apartment Building by resolution of the Board of Regents and $18,635.51 was cash in bank.
PRIVATE TRUST FUNDS
Private Trust Funds being administered by the College for student organizations and others on June 30, 1948 amounted to $10,510.12.
GENERAL
The President of the College is bonded in the amount of $10,000.00, the Comptroller for $25,000.00 and the Assistant Treasurer for $5,000.00.
All receipts disclosed by examination have been accounted for and expenditures for the period under review 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 Auditor's office during this examination and throughout the year.
850
GEORGIA STATE COLLEGE FOR WOMEN, MILLEDGEVILLE
PUBLIC TRUST FUNDS
BALANCE SHEET -- BY FUNDS YEAR ENDED JUNE 30, 1948
LOAN FUNDS
Bonds and Stocks
U. S. Bonds
Atlanta G. S. C. W. AlumnaeEarl Bailey J. L. Beeson Loan Callie C. Bell D. A. R L. C. Wimberly Bridges Corrie Hoyt Brown Chappell Scholarship Faculty Loan G. S. C. W. Student Defense History Club Home Economics Club L. Morel Fund Sylvester Mumford Alice Shinholser ^1 Alice Shinholser $2 Anna Brown Small Jos. M. Terrell Fannie Trammell D. A. R. Philo S. Bennett Grace Beaty Watson __ Gen. David Blackshear
Total Loan Funds __
$ 5,250.00 '
.'--
$ 1,000.00
8,000.00 1,500.00 3,000.00
536.50
1,000.00 2,500.00 1,000.00 1,000.00 1,500.00 8,000.00 2,500.00
5,250.00
$ 31,536.50
ENDOWMENT LOANS
Betty Harris Lowe Trebor Foundation .. Writer's Fund Sylvester Mumford Memorial
Total Endowment Loans
Total Public Trust Funds
$ 6,900.00 $ 6,900.00 $ 12,150.00
$ 63,800.00 $ 63,800.00 $ 95,336.50
851
GEORGIA STATE COLLEGE FOR WOMEN, MILLEDGEVILLE
PUBLIC TRUST FUNDS
BALANCE SHEET -- BY FUNDS YEAR ENDED JUNE 30, 1948
Student Notes
Equity
Total
Apartment Bldg. Investments
Cash
Total Assets
$ 93.75 95.00
4,875.94 63.50
4,153.94
401.00 473.50 190.40 1,170.00 1,132.00 100.00
$ 12,749.03
$ 93.75 1,095.00
18,125.94 1,563.50 7,153.94 536.50
1,401.00 2,500.09 1,473.50 1,000.00 1,690.40 9,170.00 3,632.00
100.00
$ 49,535.53
$ 100.00 311.80 154.80 188.34 200.00
3,754.40 557.88
3,007.37
267.15 232.90 326.00 691.92
72.65 402.61 206.41 1,677.64 3,196.38 951.03 188.35 250.00
$ 16,737.63
$ 100.00 405.55
1,249.80 188.34 200.00
21,880.34 2,121.38
10,161.31 536.50 267.15 232.90
1,727.00 3,191.92 1,546.15 1,402.61 1,896.81 10,847.64 6,828.38 1,051.03
188.35 250.00
$ 66,273.16
$ 12,749.03
$ 45,000.00 $ 45,000.00 $ 45,000.00
115,700.00 $115,700.00 $165,235.53
$ 108.64 14.84
100.00 1,674.40
$ 1,897.88
$ 18,635.51
$ 108.64 14.84
100.00 117,374.40
$117,597.88
$183,871.04
852
GEORGIA STATE COLLEGE FOR WOMEN, MILLEDGEVILLE
PUBLIC TRUST FUNDS
RECEIPTS AND PAYMENTS -- BY FUNDS YEAR ENDED JUNE 30, 1948
LOAN FUNDS
Atlanta G. S. C. W. Alumnae
Earl Bailey
J. L. Beeson
*--
Callie C. Bell, D. A. R. __
L. D. Wimberly Bridges
Corrie Hoyt Brown
Chappell Scholarship
Faculty Loan
History Club
Home Economics Club
L. Morel
Sylvester Mumford
Alice W. Shinholser #1
Alice W. Shinholser #2
Anna Brown Small
Jos. M. Terrell
Fannie Trammell D. A. R
Philo S. Bennett
Grace Beaty Watson D. A. R-
Gen. David Blackshear
Total Loan Funds
Gifts For
Investments Total
Principal Income Realized Receipts
$ 11.70 $ 885.00
25.00
f
41.95
150.00
771.50 37.50 155.21
1,912.52
896.70 25.00 41.95
921.50 37.50
2,067.73
41.95 250.00
25.00 62.50 25.00 25.00 37.50 200.00 138.48
6.85
1,895.75 425.00
$ 483.90 $1,521.24 $5,118.27
25.00 62.50 25.00 25.00 37.50 200.00 2,034.23 431.85 41.95 250.00
7,123.41
ENDOWMENT FUNDS Lowe Schalorship Trebor Foundation Writers Fund Sylvester Mumford Memorial
Totals
INVESTMENTS REALIZED Equity Beeson Hall -- Final From Hall's Income To Faculty Loan Fund . To Trammell Fund
Student Loans Collected..
$ 536.00
117,386.35 $117,922.35 $118,406.25 $1,521.24
6 536.00
117,386.35 $117,922.35 5,118.27 $125,045.76
$1,912.52 1,895.75
3,808.27
1,310.0(
$ 5,118.27
The Lowe Fund is an Endowment Fund, the interest (only) on which is for scholarships The L. Morel Fund is partly a Loan Fund.
wm
853
GEORGIA STATE COLLEGE FOR WOMEN, MILLEDGEVILLE
PUBLIC TRUST FUNDS
RECEIPTS AND PAYMENTS -- BY FUNDS YEAR ENDED JUNE 30, 1948
Cash Bal. 7-1-1947
Total
Objects of Trust
Investments
Total
Cash Bal.
Payments 6-30-1948
Total
$ 100.00 $ 100.00
393.85
1,290.55
$
129.80
154.80
146.39
188.34
200.00
200.00
2,832.90
3,754.40
520.38
557.88
939.64
3,007.37
267.15
267.15
232.90
232.90
979.86
1,004.86 $ 277.86
629.42
691.92
47.65
72.65
377.61
402.61
168.91
206.41
1,477.64
1,677.64
1,162.15
3,196.38
619.18
1,051.03
146.40
188.35
250.00
978.75 $ 401.00 100.00
$ 100.00 $ 100.00
978.75
311.80
1,290.55
154.80
154.80
188.34
188.34
200.00
200.00
3,754.40
3,754.40
557.88
557.88
3,007.37
3,007.37
267.15
267.15
232.90
232.90
678.86
326.00
1,004.86
691.92
691.92
72.65
72.65
402.61
402.61
206.41
206.41
1,677.64
1,677.64
3,196.38
3,196.38
100.00
951.03
1,051.03
188.35
188.35
250.00
250.00
$ 11,371.83 $ 18,495.24 $ 277.86 $ 1,479.75 $ 1,757.61 $16,737.63 $ 18,495.24
$ 208.64 $ 208.64 $ 100.00
$ 100.00 $ 108.64 $ 208.64
499.34
1,035.34 1,020.50
1,020.50
14.84
1,035.34
100.00
100.00
100.00
100.00
117,386.35
11.95 $115,700.00 115,711.95 1,674.40 117,386.35
$ 807.98 $118,730.33 $ 1,132.45 $115,700.00 $116,832.45 $ 1,897.88 $118,730.33
$ 12,179.81 $137,225.57 $ 1,410.31 $117,179.75 $118,590.06 $18,635.51 $137,225.57
INVESTMENTS MADE
By Sylvester Mumford Memorial Fund U. S. Bonds, Stocks acquired Faculty Apartments G. S. C. W. To Auxiliary Enterprises Fund* Student Notes for Loans
$ 70,700.00
45,000.00 1,479.75
$117,179.75
(*) Fund was authorized to be expended for Apartment Building to be amortized over a period of 30 years at an interest rate not to exceed 2V2%.
855
UNIVERSITY SYSTEM GEORGIA STATE COLLEGE
SAVANNAH
856
UNIVERSITY SYSTEM OF GEORGIA GEORGIA STATE COLLEGE, SAVANNAH
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
$ 161,523.18
Revenues Retained Grants from U. S. Government Grants, Counties Earnings, Educational Services
35,216.98 2,374.89
162,579.48
$ 157,816.00
6,264.00 338,505.06
Total income receipts
$ 361,694.53 $ 502,585.06
NON-INCOME Private Trust Account
17,246.34
40,292.54
CASH BALANCES, JULY 1st
Budget Funds Private Trust Account
Totals
54,711.12 2,832.44
137,566.02 2,235.39
$ 436,484.43 $ 682,679.01
PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Rents Insurance Equipment Miscellaneous
Total expense payments
OUTLAYS Lands, Buildings Contracts
NON-COST
Private Trust Accounts
CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds
Totals
$ 160,065.83 ' 1,009.98 83,220.31 1,523.75 4,477.19 1,549.04 1,318.95 30.00 4,288.53 17,777.75 1,076.95
352,774.46 3,277.76
150,467.65 3,879.59 8,845.42 3,124.75
49,340.40 993.62
4,666.78 54,366.23
1,052.85
$ 276,338.28 $ 632,789.51
2,501.35
14,017.31
17,843.89
38,667.81
137,566.02 (--) 6,655.74
2,235.39
3,860.12
$ 436,484.43 $ 682,679.01
857
GEORGIA STATE COLLEGE, SAVANNAH
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
REVENUE
Cash in Bank ,,_ Accounts Receivable
Veterans Administration Division of General Extension U. S. Post Office
$ 1,836.03
$ 52,492.00
507.73
_
250.00
53,249.73 $ 55,085.76
BUDGET FUNDS Cash in Bank
AUXILIARY ENTERPRISES Cash in Bank
PRIVATE TRUST AND AGENCY Cash in Bank U. S. Taxes Teacher Retirement __
(--) 10,457.69
1,965.92
$ 3,860.12 8,355.50 2,114.71
14,330.33
$ 60,924.32
LIABILITIES, RESERVE, SURPLUS
LIABILITIES
Budget Funds Accounts Payable
$ 13,349.99
RESERVES
Revenue Unearned Income Regents Balance __
Private Trust and Agency
$ 1,836.03 53,249.73 $ 55,085.76
14,330.33
69,416.09
SURPLUS
Budget Funds Auxiliary Enterprises
$(--) 23,807.68 1,965.92 (--)21,841.76
$ 60,924.32
858
GEORGIA STATE COLLEGE, SAVANNAH
SUMMARY
FINANCIAL CONDITION--BUDGET FUNDS EDUCATIONAL AND GENERAL
At the close of the fiscal year on June 30, 1948 the Georgia State College (colored) at Savannah had a deficit of $23,807.68 in educational and general funds, as compared with $35,529.17 surplus at the beginning of the period, thus reflecting a loss from general operations in the year of $59,336.85.
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the dormitories, dining halls and other auxiliary enterprises at the College dropped from $31,770.77 at the beginning of the fiscal year to $1,965.92 at the close of the period on June 30, 1948, due to operating loss in the year of $29,804.85.
REVENUE COLLECTIONS
In the year ended June 30, 1948 the College collected $186,295.06 in tuition and fees, $3,788.92 property rentals, $6,264.00 from the Chatham County Board of Education, $2,000.00 from the General Extension Division of the University of Georgia and $2,887.67 from other sources, making a total of $201,236.65, which with a balance of $1,288.98 on hand at the beginning of the year made $202,524.63 to be accounted for.
Of the $202,524.63 revenue collections to be accounted for, $9,000.00 was transferred to the Educational and General Fund of the College, $191,688.60 was transmitted to the Central Office of the Regents of the University System and $1,836.03 remained on hand June 30, 1948 to be transferred in the next fiscal year.
OPERATING ACCOUNTS- -EDUCATIONAL AND GENERAL AVAILABLE INCOME
Income with which to meet the year's educational and general operating expenses amounted to $362,688.96 and was provided by an allotment of $347,504.60 from the Board of Regents, $9,000.00 transfer from Revenue Collection account and $6,184.36 revenues retained.
859
GEORGIA STATE COLLEGE, SAVANNAH
OPERATING COSTS
Expenditures for the operating cost of educational and general activities at the College in the year ended June 30, 1948, were $471, 796.12, which exhausted the $362,688.96 income provided, together with $98,649.47 cash balance held at the beginning of the year and created an overdraft in the account at June 30, 1948, in the amount of $10,457.69.
OPERATING ACCOUNTS- -AUXILIARY ENTERPRISES AVAILABLE INCOME
Total income from earnings of auxiliary enterprises in the year ended June 30, 1948 was $139,349.05, of which $103,101.58 was from boarding, $21,011.85 from room rents, $10,160.85 from laundry, and $5,074.77 net income from other sources.
OPERATING COSTS Payments made for operating cost of dormitories, dining halls
and other auxiliary enterprises the past year amounted to $175,010.70, which was $35,661.65 in excess of available income and reduced the $37,627.57 available cash balance held on July 1, 1947 to $1,965.92 on June 30, 1948.
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College the past three years are compared in the statement following:
860
GEORGIA STATE COLLEGE, SAVANNAH
BY OBJECT
YEAR ENDED JUNE 30th
EDUCATIONAL AND GENERAL
1948
1947
1946
Personal Services Travel Expense Supplies and Materials Communications Heat, Light, Power, Water Printing, Publicity Repairs Rents Insurance and Bonding : Equipment Miscellaneous
$ 315,673.62 $ 141,269.71 $
3,275.26
983.73
56,091.08
21,843.17
3,738.29
1,523.75
2,842.82
1,873.02
3,106.75
1,549.04
29,398.18 612.75
729.19 30.00
2,715.28
2,874.85
39,580.09
15,350.23
744.69
1,076.43
98,550.93 986.31
6,517.44 1,145.81
966.99 366.81 528.55 147.60
638.55 8,522.95
400.20
Total Expense Payments ...
Outlay Buildings and Permanent Improvements
$ 457,778.81 $ 189,103.12 $ 118,772.14
14,017.31
2,501.35
10,661.00
Total Cost Payments--Ed. and
Gen.
$ 471,796.12 $ 191,604.47 $ 129,433.14
AUXILIARY ENTERPRISES
Personal Services Travel Expense Supplies and Materials Communications Heat, Light, Power, Water Printing, Publicity Repairs Rents Insurance and Bonding Equipment Miscellaneous
Total Cost Payments--Aux. Ent.
Total Cost Payments
$ 37,100.84 $ 18,796.12 $ 6,365.81
2.50
26.25
94,376.57
61,377.14
32,867.92
141.30
6.20
6,002.60
2,604.17
3,150.53
18.00
19,942.22
589.76
770.93
380.87
1,951.50
1,413.68
31.01
- 14,786.14
2,427.52
1,428.52
308.16
.52
9.95
$ 175,010.70 $ 87,235.16 $ 44,630.87 $ 646,806.82 $ 278,839.63 $ 174,064.01
Number of Employees June 30th
200
77
62
Average Enrollment
1,177
907
582
Annual Student Per Capita Cost...-. $
549.54 $
307.43 $
299.09
861
GEORGIA STATE COLLEGE. SAVANNAH
Due to inadequacy and inaccuracy of records, activity classification of payments the past few years could not be obtained.
Budget funds made available for operation and maintenance of educational and general activities the past year were $107,271.31 in excess of previous year's income receipts, while earnings of auxiliary enterprises showed an increase of $33,218.97. However, the increased income receipts for the year, together with available funds on hand at the beginning of the period on July 1, 1947 were not sufficient to cover increased expenditures of the College, cost payments being $367,967.19 more in the period under review than in the previous year ended June 30, 1947 and creating a net overdraft in operating accounts on June 30, 1948 of $8,491.77.
The larger part of the increased expenditures was for salaries and wages, with an increase in personnel from 77 at June 30, 1947 to 200 on June 30, 1948, the rest of the increased cost being for supplies, repairs, equipment and other items.
PRIVATE TRUST OR AGENCY FUNDS
Private Trust or Agency Funds consisting of student deposits and various student organization funds at the end of the year on June 30, 1948, amounted to $14,330.33.
IRREGULAR TRANSACTIONS
Code Section of the Georgia Law 40-1805 pertaining to the duties of the State Auditor provides that "in which report the State Auditor shall call special attention to any illegal, improper or unnecessary expenditures, or failure to keep records and vouchers required by law and all inaccuracies, irregularities and shortages" and the law provides that the reports be available "for the use of the Press of the State". Therefore, in compliance with this law, the State Auditor is citing transactions which come under the provisions of this law in the following comments:
Theodore Wright--Coach--Improper expenditures State Funds.
Voucher No. 3148 3151 3152 3335 -
-$16.49
;
64.17
24.83
44.28 $ 149.77
Above for scouting for team, which is not an operating expense to be paid from State funds. Voucher No. 3151 also contains expense for self and wife.
862
GEORGIA STATE COLLEGE, SAVANNAH
Ella Epting--Illegal Expenditure--State law provides 5c for general travel. Expense accounts for year show $137.00 on taxi fares around Savannah
William J. Holloway--Illegal Expenditure--State law prohibits gratuities. Expense accounts show tips of
Eunice Colley--Improper expenditure State Funds. Expense accounts show expense in Savannah
$ 137.00 4.00 7.50
Paul Stewart--Illegal Expenditure--State law provides 5c per mile only To help for damage to self and car in wreck while on College business.
W. H. Brown--Improper expenditure Travel expense for which no voucher.
R. L. Boyd--Improper expenditure State Funds Entertainment, including playing cards, balloons, etc. Entertaining Extension Worker, flowers and supplies
Jamie Lester--Voucher $5047--Illegal expenditure. Travel to Baxley and return--300 miles. Approximately 100 miles overcharge
150.00
15.61 22.50 17.00
5.00
Vernon Clay--Voucher $5055--Illegal expenditure Overcharge of 35 miles Baxley and return.
Albert Frazier--Improper expenditure State Funds Voucher $5021--Advance. Not supported by voucher.
1.75 48.00
Ella Epting--Improper expenditure State Funds Voucher $4804--Entertain Southernairs.
Ella Epting--Improper expenditure State Funds Funds transferred for operation of Practice Home for which no accounting has been made.
45.50 582.50
James A. Colson--Travel--Improper expenditure State Funds.
7-30-47 Statesboro, Louisville, Sparta and return--
410 miles
$20.50
4-21-48 Savannah and Isle of Hope, 940 miles
47.00
2-7-48 Savannah--470 miles
23.50
91.00
Trips around Savannah estimated periodically. Practically all travel is in form of advances, in violation of Executive Order banning travel advances.
There was one check received from the Chatham County Board of Education in the amount of $611.25 which was cashed by John Gilmore, Cashier in the month of June and no record was made nor was a receipt issued until July 1948, when deposit was made.
Code Section 89-810 requires that every officer receiving money belonging to a public body, promptly deposit same in a bank or deposi-
863
GEORGIA STATE COLLEGE, SAVANNAH
tory. Code Section 89-9903 provides a penalty for avoiding any record and in this case, the check was cashed and funds received by Cashier John Gilmore without entering the receipt of same on the records at the time of the transaction.
AGENCY--STUDENT ACTIVITIES
Funds assessed each Student for Student Activities which are expended for various non-college activities however same is not under control of the Student body and the following expenditures were made by authorization of faculty members which do not appear to be proper and attention is being called to this condition so that corrective measures can be taken.
Theodore Wright--Coach
No. 791--Incidentals
834--Cash to boys
835--Plat rate for car
F. Thorpe __
-
A. E. Frazier
Telephone to Wright's wife
Cash for boys
9994--Incidentals __
907--Flat rate for car
Frazier
Cash to boys
-
916--Incidentals--no voucher
918--Advance--no voucher
939--Advance--no voucher
941--Advance--no voucher
982--Advance--no voucher
$ 3.00 2.50
40.00 40.00
90 6.30 8.50
30.00 6.89 10.00 50.00 38.50 9.00 8.50
$ 254.09
Flat rate for cars: No. 798--Freddie Bacon
799--Calvin Harris __
.
938--Albert Frazier
933--Frank Thorpe 940--Albert Frazier 937--Frank Thorpe 971--Albert Frazier
976--Frank Thorpe
Suits, etc., for "Miss Home Coming"
Randolph Brown--Voucher #1226 Refund for fountain pen lost in fight at football game.
Ted Wright--Voucher #589--Cash for boys Entertainment
614--Cash for boys
...$ 5.50 5.40
. 3.40
Entertainment
6.00
28.00 24.00 12.00 12.00 15.00 15.00 20.00 20.00
100.03
8.75
$20.30
864
GEORGIA STATE COLLEGE, SAVANNAH
Brought Forwar(L,,.$20.30
717--Cash for boys Meals and Entertainment
5.30 20.03
Ted Wright--Voucher #732--Cash for boys Incidentals
21.60 15.50 $ 82.73
GENERAL
Financial recording of transactions at the Georgia State College the past year was practically non-existing, and report has been prepared from vouchers, with probably some errors in distribution of charges, as information was too scarce to properly classify in many instances.
The President and the Comptroller of the College are each bonded in the amount of $5,000.00 and the Cashier and Chief Accountant for $10,000.00 each.
All receipts disclosed by examination have been 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 rendered.
WBWWUIII li
.1
865
UNIVERSITY SYSTEM UNIVERSITY OF GEORGIA
SAVANNAH
866
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, SAVANNAH
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained Earnings, Educational Services
Transfers Other Spending Units
$ 329,843.27 250,454.83
368,914.54 44,860.83
Total income receipts
$ 580,298.10 $ 413,775.37
NON-INCOME Private Trust Accounts
21,229.93
27,143.33
CASH BALANCES, JULY 1st
Budget Funds Private Trust Accounts
44,997.35 8,587.17
$ 601,528.03 $ 494,503.22
PAYMENTS
EXPENSE
Personal Services
:
Travel
Supplies, Materials ..
Communication
Heat, Light,' Power, Water
Publications
Repairs
Rents
Insurance
-,
Miscellaneous
Total expense payments
OUTLAYS
Lands, Buildings Contracts
Equipment
NON-COST Private Trust Accounts
CASH BALANCE, JUNE 30th Budget Funds Private Trust Accounts
$ 304,692.89 2,474.02
112,806.39 4,850.13
33,672.54 81.75
18,474.57 79.00
806.33 3,099.31
310,553.90 - 2,104.44
67,528.07 4,668.96 7,052.24 1,358.59 3,355.18
12,235.33 1,934.66 1,486.68
$ 481,036.93 $ 412,278.05
23,827.68 30,436.14
33,245.03
12,642.76
34,061.12
44,997.35 8,587.17
13,249.64 1,669.38
$ 601,528.03 $ 494,503.22
867
UNIVERSITY OF GEORGIA, SAVANNAH
BALANCE SHEET JUNE 30, 1948
ASSETS
CASH ON HAND AND IN BANKS
Revenue Collections Educational and General _ Auxiliary Enterprises Private Trust and Agency Funds
$
120.00
12,761.95
367.69
3,611.01 $
16,860.65
ACCOUNTS RECEIVABLE
Educational and General (p. 6) Auxiliary Enterprises (p. 6)
Total Current Assets
$ 147,648.32 6,744.38
154,392.70
$ 171,253.35
LIABILITIES, RESERVES, FUND BALANCES AND SURPLUS
LIABILITIES
Accounts Payable and Unliquidated Purchase Orders
Educational and General Auxiliary Enterprises(*)
$ 3,013.61 96,162.17 $ 99,175.78
RESERVES
Revenue Collections to be transmitted to Board of Regents
FUND BALANCES
Private Trust Accounts (p. 15) U. S. Taxes Teacher Retirement System Contributions
$ 1,669.38 1,485.71 455.92
120.00 3,611.01
SURPLUS (OR DEFICIT)
Educational and General Auxiliary Enterprises
--$ 157,396.66 (--)89,050.10
68,346.56
Total Liabilities, Reserves, Fund Balances and Surplus
$ 171,253.35
(*)Includes $94,000.00 due Educational and General Fund.
868
UNIVERSITY OF GEORGIA, SAVANNAH
SUMMARY
FINANCIAL CONDITION EDUCATIONAL AND GENERAL
The Savannah Branch of the University of Georgia ended the fiscal year on June 30, 1948 with a surplus of $157,396.66 in its educational and general fund, after providing the necessary reserve of $3,013.61 to cover outstanding accounts payable and unliquidated purchase orders.
Educational and General Fund assets on this date consisted of $12,761.95 cash on hand and in banks and accounts receivable of $147,648.32, of which $94,000.00 was due from Auxiliary Enterprises for funds advanced for operation of dormitories, dining halls, and other activities.
AUXILIARY ENTERPRISES
The accounts of the Auxiliary Enterprises on June 30, 1948, reflected a deficit of $89,050.10, after making provision for $94,000.00 due the Educational and General Fund and $2,162.17 for liquidation of outstanding accounts payable and purchase orders.
REVENUE COLLECTIONS
Revenue collections in the year ended June 30, 1948 were $42,139.53 from the U. S. Veterans Administration and $227,936.51 from student fees, making a total of $270,076.04, which with a balance of $128.00 on hand July 1, 1947 made $270,204.04 to be accounted for.
Of the $270,204.04 to be accounted for, $270,084.04 was transmitted to the Central Office of the Regents of the University System within the period under review and $120.00 remained on hand June 30, 1948 to be transferred in the next fiscal year.
OPERATING ACCOUNTS- -EDUCATIONAL AND GENERAL AVAILABLE INCOME
Income with which to meet the year's educational and general operating expenses amounted to $305,260.85 and was provided by $320,084.04 allotment by the Regents and $18,315.98 revenues retained, from which $28,000.00 was transferred to the Auxiliary Enterprises account and $5,139.17 refunded to the University of Georgia, at Athens, for advance made in previous fiscal year.
869
UNIVERSITY OF GEORGIA, SAVANNAH
OPERATING COSTS Expenditures for the current operating expenses of the educa-
tional and general activities in the year ended June 30, 1948 were $301,051.75 and $32,325.81 was expended for purchase of new equipment, which was $28,116.71 in excess of available income and reduced the $40,878.66 available operating funds held at the beginning of the fiscal year to $12,761.95 on June 30, 1948.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES AVAILABLE INCOME
Earnings from operations of the dormitories, dining halls, bookstore and other auxiliary enterprises in the year ended June, 30, 1948 were $80,522.52 and $28,000.00 was transferred from the Educational and General Fund account to the Auxiliary Enterprises account, making total income available for the period $108,522.52.
OPERATING COSTS Expenditures for the operation of dormitories, dining halls and
other auxiliary enterprises in the period under review were $111,226.30 and $919.22 was paid for equipment, making a total of $112,145.52, which exhausted the $108,522.52 available income, and reduced $3,990.69 cash balance held July 1, 1947 to $367.69 on June 30, 1948.
COMPARISON OF OPERATING COSTS
Expenditures for the past two years are compared in the following statement:
870
UNIVERSITY OF GEORGIA, SAVANNAH
BY ACTIVITY
YEAR ENDED JUNE 30th
EDUCATIONAL AND GENERAL
Administration and General Plant Operations Library Instruction
Total Educational and General
1948
1947
$ 63,240.84 112,861.51 6,232.87 151,042.34
57,212.31 208,492.66
3,209.37 100,129.95
$ 333,377.56 $ 369,044.29
AUXILIARY ENTERPRISES
Dormitories Dining Halls Faculty Housing Book Store Theatre
Total Auxiliary Enterprises
16,361.31 75,377.14
2,250.11 15,451.39
2,705.57
20,617.14 94,061.89 30,824.17 16,533.99
4,219.27
$ 112,145.52 $ 166,256.46
$ 445,523.08 $ 535,300.75
BY OBJECT
Personal Services Travel Expense Supplies and Materials Communication Services Heat, Light, Power, Water Printing, Publications Repairs Rents Miscellaneous Insurance and Bonding Equipment
$ 3100,,5553..990 $ 304,692.89
...
2,104.44
2,474.02
67,528.07 112,806.39
4,668.96
4,850.13
7,052.24
33,672.54
1,358.59
81.75
3,355.18
18,474.57
12,235.33
79.00
1,486.68
3,099.31
1,934.66
806.33
33,245.03
30,436.14
Lands, Buildings and Permanent Improvements Total Cost Payments
$ 445,523.08 $ 511,473.07 23,827.68
$ 445,523.08 $ 535,300.75
Number of Employees June 30th..
39
81
Average Enrollment
Annual Student Per Capita Cost Educational and General Auxiliary Enterprises Totals^.
669
667
===
498.32 $
167.63
665.95 $
553.29 249.26
802.55
871
UNIVERSITY OF GEORGIA, SAVANNAH
GENERAL
Records of the Regents of the University System show the following schedule of bonded employees at the Savannah Division of the University of Georgia:
Blythe Nell Burnette--Dietitian Gordon Wayne Dasher--Asst. Comptroller Edw. A. Bleakly, Jr.--Warehouse Clerk James Dunn--Mgr. Plant Oper Milton H. Franklin--Foreman Grounds and
Dormitories _____ Julene D. Harley--Asst. Bookkeeper Mrs. Julia W. Morgan--Secretary West F. Mosteller--Manager _ Anne Yvonne Rhodes--Typist Patrick W. Summerour--Comptroller Irene S. Stebbins--Clerk
$ 1,000.00 5,000.00 5,000.00
__ 2,000.00
5,000.00 --- 1,000.00
1,000.00 2,000.00 1,000.00 20,000.00 1,000.00
At the request of the Board of Regents of the University System of Georgia a special audit was made of the Savannah Branch of the University to February 28, 1948 and a complete report of findings published and filed under date of May 3, 1948. The detailed listings and comments in report of May 3, 1948 are not repeated in the within report, but only those items are shown at this time which had not been cleared or adjusted at June 30, 1948.
The Savannah Branch of the University was opened in September 1946 and was closed in June 1948.
The cost of work on faculty houses, which was to have been repaid in monthly installments by June 30, 1949 is not reflected in balance sheet as an asset on June 30, 1948.
m
Accounts receivable and other assets reflected at the end of the fiscal year on June 30, 1948 on balance sheet of the Savannah Branch will eventually be absorbed by the University of Georgia at Athens, when the branch is finally liquidated.
At the time of this examination it was found that W. F. Mosteller, formerly manager of the Book Store in Savannah, was holding $355.00 in cash which should have been deposited to the credit of the Book Store. This was brought to the attention of Mr. Mosteller, who is now connected with the Book Store of the University at Athens and deposit was made September 16, 1948 to clear the item.
Except as noted in the within report or the report dated May 3, 1948, covering operations to February 28, 1948, all receipts disclosed
872
UNIVERSITY OF GEORGIA, SAVANNAH
by examinations have been 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 University at Athens and the Branch at Savannah for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
<^H 873
UNIVERSITY SYSTEM GEORGIA TEACHERS COLLEGE
STATESBORO
874
UNIVERSITY SYSTEM OF GEORGIA GEORGIA TEACHERS COLLEGE, STATESBORO
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units Revenues Retained
Earnings, Educational Services Grants, Counties
$ 105,012.25 $ 86,931.19
319,693.50
386,491.96
11,668.78 14,374.50
Total income receipts
$ 436,374.53 $ 487,797.65
NON-INCOME Private Trust Accounts
19,244.65
42,646.72
CASH BALANCES, JULY 1st
Budget Funds Private Trust Funds
96,860.00 3,924.38
169,004.24 4,482.61
Totals..
.$ 556,403.56 $ 703,931.22
PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Insurance Equipment Miscellaneous
Total expense payments
OUTLAYS Lands, Buildings Personal Services Supplies, Materials Contracts Equipment
NON-COST Private Trust Account
CASH BALANCES, JUNE 30th Budget Funds* 1 Private Trust Funds
Totals
*Includes U. S. Bonds for temporary investment.
$ 195,763.31 2,773:24
- 113,148.25 1,944.26 7,274.65 3,713.59 1,917.26 3,385.99
11,928.01 3,125.76
264,072.48 1,981.18
143,620.24 2,346.15 8,537.93 1,472.61 3,255.35 3,718.01
17,373.26 3,241.64
..$ 344,974.32 $ 449,618.85
4,365.94 7,787.36 7,102.67
195.93 155.38 3,221.35
18 686.42
43,377.23
169,004.24 4,482.61
203,610.38 3,752.10
$ 556,403.56 $ 703,931.22
875
GEORGIA TEACHERS COLLEGE, STATESBORO
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
Educational Auxiliary and General Enterprises
CASH IN BANK AND BOND SECURITIES
Education and General Educ. and Gen.--U. S. Bonds and Coupons.. Auxiliary Enterprises Auxiliary Enterprises--Returned Checks ... Private Trust Funds
73,498.49 15,131.25
3,657.10
118,194.88 419.00
$ 91,286.84 $ 118,613.88
ACCOUNTS RECEIVABLE
Veterans Administration Property Rentals Group Insurance Contract Advance
Total Assets
13,500.00 457.50
2,350.85 25.00
..$ 105,244.34 $ 120,989.73
LIABILITIES, RESERVES, SURPLUS
LIABILITIES Accounts Payable and Purchase Orders
..$ 3,236.87 $ 1,710.24
RESERVES
Contracts to be negotiated, repairs and alterations Adminis. and Gym Bldgs. (Work under way)
Salaries and Labor, 1st Session S. S Rent, Board 490 Students, 3 wks. unearned Weekly Payroll (3 days) U. S. Income Tax Payable (Page 8 for detail) Teacher Retirement (P. 8 for detail) Group Insurance (P. 8 for detail) Private Trust Funds (Detail Pages 6-7)
51,515.74 13,925.00
1,621.07 917.17 120.00
3,657.10
13,965.00 300.00
$ 71,656.08 $ 14,265.00
CASH SURPLUS, JUNE 30, 1948
For Operations Educational and General Auxiliary Enterprises
30,251.39
105,014.49
$ 105,244.34 $ 120,989.73
^^BLMMB
876
GEORGIA TEACHERS COLLEGE, STATESBORO
SUMMARY
FINANCIAL CONDITION EDUCATIONAL AND GENERAL
The Georgia Teachers College at Statesboro, ended the fiscal year on June 30, 1948 with a surplus of $30,251.39 in its educational and general fund, after providing the necessary reserve of $3,236.87 to cover outstanding accounts payable, reserving $13,925.00 for teachers' salaries for first session of summer school, $51,515.74 for repairs and alterations being made to administrative and gynmasium buildings and $2,658.24 U. S. Taxes, Teacher Retirement Contributions and Group Insurance premiums.
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary enterprises at the College on June 30, 1048 was $105,014.49, after providing reserve of $2,010.24 for accounts and salaries payable, and reserving $13,965.00 for unearned income.
REVENUE COLLECTIONS
Fees collected in the year ending June 30, 1948 by the College amounted to $149,848.24, property rentals produced $2,287.50, transfer from the General Extension Division was $1,320.00 and $14,374.50 was received from the Bulloch County Board of Education for laboratory school, a total of $167,830.24, which with a balance of $600.00 on hand at the beginning of the fiscal year made a total of $168,430.24 to be accounted for, all of which was transmitted to the Central Office of the Regents of the University System within the fiscal year.
OPERATING ACCOUNTS- -EDUCATIONAL AND GENERAL AVAILABLE INCOME
Income with which to meet the year's educational and general operating expenses amounted to $270,762.69 and was provided by an allotment of $254,041.43 made to the College by the Regents, and $18,721.26 income receipts retained by the unit, from which $2,000.00 was transferred to the Auxiliary Enterprises account.
877
GEORGIA TEACHERS COLLEGE, STATESBORO
OPERATING COSTS
Expenditures for the current operating expenses of the educational and general activities in the year were $268,940.47, while $3,572.66 was expended for new shop, making a total of $272,513.13, which was $1,750.44 in excess of available income and reduced the $86,721.94 funds held at the beginning of the fiscal period to $84,971.50 en June 30, 1948.
The first lien on this cash balance is for liquidation of $3,236.87 outstanding accounts payable, $13,925.00 is reserved for payment of teachers' salaries for first session of summer school, $51,515.74 is designated for building repairs and improvements, and the remainder will be available for expenditure in the next fiscal period, subject to budget approvals.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES
AVAILABLE INCOME
a
Total income from earnings of auxiliary enterprises at the Georgia
Teachers College in the year just closed was $217,634.96, of which
$40,235.30 was from dormitory rents, $159,413.74 for boarding,
$15,985.92 from the farm and book store, and $2,000.00 transfer from
educational and general fund.
OPERATING COSTS
From the $217,634.96 available income, $180,678.38 was expended for the operating expenses of dormitories, dining halls and other auxiliary enterprises and $36,956.58 remained on hand, increasing the $81,682.30 cash balance held at the beginning of the period to $118,638.88 on June 30, 1948, of which $1,710.24 is for liquidation of outstanding accounts payable, $13,965.00 reserved for unearned income, $300.00 for current weekly payroll, 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 following:
878
GEORGIA TEACHERS COLLEGE, STATESBORO
BY ACTIVITY
EDUCATIONAL AND GENERAL
Administration Plant Health Library . Instruction .. Laboratory Schools Summer Schools
Total
YEAR ENDED JUNE 30th
1948
1947
1946
I 40,723.22 35,354.45 2,912.73 14,469.58 136,271.41 25,177.24 17,604.50
33,288.62 23,855.61
2,557.74 11,231.73 97,848.71 21,763.45
9,919.26
27,152.82 18,385.13
8,796.33 83,861.15
$ 272,513.13 $ 200,465.12 $ 138,195.43
AUXILIARY ENTERPRISES
Dining Hall
-
Dormitories
Farm and Dairy
Bookstore
Maintenance and Operation
Total
Total All Activities
$ 135,066.35 35,033.66 7,733.15 2,845.22
106,382.15 38,309.43 10,255.86 1,964.72
50,186.15 10,306.26
8,546.78 930.05
6,482.06
$ 180,678.38 $ 156,912.16 $ 76,451.30
$ 453,191.51 $ 357,377.28
214,646.73
BY OBJECT
Personal Services ... Travel Expense Materials, Supplies Communication Heat, Light, Water Printing, Publicity Repairs Insurance and Bonding Miscellaneous Equipment
Total Expense Payments Outlay--New Shop Building
Total Cost Payments
No. of Employees June 30th
Average Enrollment for Year ended June 30th
Annual Student Per Capita Cost Educational and General Auxiliary Enterprises
$ 264,072.48 $ 193,886.51 $ 133,615.62
1,981.18
1,784.04
2,262.95
114433,,662200..2244 112,874.10
53,836.24
2,346.15
1,941.26
1,805.58
8,537.93
7,274.65
6,265.19
1,472.61
795.06
1,245.30
3,255.35
1,917.26
742.14
3,718.01
3,385.99
89.25
3,241.64
2,334.43
1,419.39
17,373.26
11,928.01
3,723.33
$ 449,618.85 3,572.66
338,121.31 19,255.97
205,004.99 9,641.74
$ 453,191.51 $ 357,377.28 $ 214,646.73
63
64
49
626.5
434.97 288.40 723.37 $
567
353.55 276.74 630.29 $
338
408.86 226.19 635.05
Wi
879
GEORGIA TEACHERS COLLEGE, STATESBORO PRIVATE TRUST AND AGENCY FUNDS
Private Trust Funds held by the College on June 30, 1948, amounted to $3,657.10 and consisted of student deposits and other funds held as agent. GENERAL
The President of the College is bonded in the amount of $3,000.00, the Treasurer for $7,500.00, Office Clerk for $2,500.00 and Store keeper $2,500.00.
All receipts disclosed by examination have been accounted for and expenditures for the period under review were within the limits of budget approvals and supported by proper voucher. Records were found in excellent condition.
Appreciation is expressed to the officials and staff of the College for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
--I
881
UNIVERSITY SYSTEM ABRAHAM BALDWIN AGRICULTURAL COLLEGE
TIFTON
882
UNIVERSITY SYSTEM OF GEORGIA ABRAHAM BALDWIN AGRICULTURAL COLLEGE, TIFTON
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
?
Revenues Retained
Earnings, Educational Services
118,025.77 183,713.42
? 120,716.94
216,767.85
Total income receipts
$ 301,739.19 $ 337,484.79
NON-INCOME Public Trust Funds Gifts for Principal Private Trust Accounts ....
375.00 12,098.63
CASH BALANCES, JULY 1st Budget Funds
79,147.55
80,141.82
Totals.
$ 380,886.74 $ 430,100.24
PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water.. Publications Repairs .... Rents Insurance Equipment Miscellaneous
$ 130,044.25
8,100.00 114,221.53
2,233.71 8,376.53
372.33 8,558.07
316.22 2,542.46 4,962.52
424.44
$ 147,362.32
5,349.13 107,728.18
3,101.28 9,368.48
748.67 26,452.03
5.90 3,666.99 14,211.84
493.45
Total expense payments.
-$ 280,152.06 $ 318,488.27
OUTLAYS Lands, Improvements Contracts Personal Services Supplies, Materials Equipment
NON-COST Public Trust Funds Investments Private Trust Accounts
CASH BALANCES, JUNE 30th Budget Funds Public Trust Funds Private Trust Accounts
3,918.35
98.23 16,576.28
36,261.12 4,000.00
80,141.82
325.00 10,711.23
58,877.22 50.00
1,387.40
Totals.
$ 380,886.74 $ 430,100.24
883
ABRAHAM BALDWIN AGRICULTURAL COLLEGE, TIFTON
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
Revenue Educational Auxiliary Collections ar d General Enterprises
Cash, in Bank and U. S. Bonds
$
Trust Funds, Cash in Banks
Accounts Receivable
Fire Loss (Insurance)
Rents and Students
Veterans Administration
Disallowed Payments
Geo. P. Donaldson, for car parking
on 5c per mile trips
Geo. P. Duke, Tips on Exp. Acct.
Investments, Trust Funds
Student Loans
$
2,875.88 $
7,944.15 298.50
2,475.50
13,594.03 $
45,467.10 $ 1,437.40
4.00 .95
325.00 47,234.45 $
10,534.24 1,208.75 732.42
12,475.41
LIABILITIES, RESERVES, SURPLUS
LIABILITIES
Accounts Payable Purchase Orders Outstanding
502.08 380.62
111.42 591.28
RESERVES
Unearned Income
Allotment for Repairs and Contracts..
For Funding to Regents
$
Public Trust Funds
Private Trust Funds
13,954.03
1,395.69 34,866.03
375.00 1,387.40
2,954.75 4,794.49
SURPLUS Budget Funds
.00
8,327.63
4,023.47
$ 13,954.03 $ 47,234.45 $ 12,475.41
884
ABRAHAM BALDWIN AGRICULTURAL COLLEGE, TIFTON
SUMMARY
FINANCIAL CONDITION EDUCATIONAL AND GENERAL
The Abraham Baldwin College at Tifton ended the fiscal year on June 30,1948 with a surplus of $8,327.63 in its educational and general fund, after providing reserves of $882.70 to cover outstanding accounts payable and purchase orders, $1,395.69 for unearned income and $34,866.03 alloted for repairs and contracts.
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary enterprises at the College on June 30, 1948 was $4,023.47, after providing reserve of $702.70 for outstanding accounts payable and purchase orders, $2,954.75 for unearned income and $4,794.49 for repairs and contracts.
REVENUE COLLECTIONS
Fees collected in the year ended June 30, 1948 by the College amounted to $65,303.61, vocational funds received from the State Department of Education totaled $17,067.20, processing plant income was $13,844.74 and $8,553.89 was received from sales, rents and other sources, making a total of $104,769.44, from which $10,514.12 was transferred to the educational and general fund of the College, leaving net revenue collections of $94,255.32.
The $94,255.32 revenue collections, together with cash balance of $1,428.81 on hand July 1, 1947 made a total of $95,684.13 to be accounted for, of which $92,808.25 was transmitted to the Central Office of the Board of Regents and $2,875.88 remained on hand on June 30,1948 to be transferred to the Regents in the next fiscal period.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE INCOME
Income with which to meet the year's educational and general operating expenses amounted to $203,368.58 and was provided by allotment made to the College by the Regents in the amount of $176,457.99, transfer of $10,514.12 from revenue collections, $11,818.32 from Auxiliary Enterprises and $4,578.15 revenues retained.
urn
885
ABRAHAM BALDWIN AGRICULTURAL COLLEGE, TIFTON
OPERATING COSTS
Expenditures for the current operating expenses at the College in the year ended June 30, 1948 were $197,996.65 and $36,261.12 was paid for sewerage lines and heating plant, which was $30,889.19 in excess of income provided and reduced cash balance of $76,356.29 held at the beginning of the fiscal period to $45,467.10 on June 30, 1948.
The first lien on this remaining cash balance is for liquidation of outstanding accounts payable, $1,395.69 is reserved for unearned income, $34,866.03 has been alloted for repairs and contracts, and the remainder will be available for expenditure in the next fiscal year, subject to budget approvals.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES AVAILABLE INCOME
Auxiliary enterprises for the year show receipts of $82,426.10 from dining halls, $37,518.68 from dormitories, $4,542.68 from book store and other sources and $20,000.00 allotment was received from the Board of Regents, making a total of $144,487.46, from which $11,818.32 was transferred to the Educational and General Fund, leaving net income available for the year $132,669.14.
OPERATING COSTS From the $132,669.14 available income, $120,491.62 was expended
for current operating expenses of dining halls, dormitories and other auxiliary enterprises and $4,000.00 architect's fee for F W A Building Planning, leaving $8,177.52 on hand, which increased the $2,356.72 cash balance held at the beginning of the fiscal year to $10,534.24 on June 30, 1948.
Of this remaining cash balance, $702.70 is for liquidation of outstanding accounts payable and purchase orders, $2,954.75 is reserved for unearned income, $4,794.49 has been alloted for repairs and contracts 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:
886
ABRAHAM BALDWIN AGRICULTURAL COLLEGE, Til TON
BY OBJECT
YEAR ENDED JUNE 30th
EXPENSE Personal Service Travel Expense Supplies, Materials Communication Service Heat, Lights, Power, Water Printing, Publicity Repairs Rents Insurance, Bonding Equipment Miscellaneous
OUTLAY Lands, Bldgs. & ImprovementsEquipment
Total
No. on Payroll June 30th Regular Employees
Average Enrollment
1948
1947
1946
$$ 14477,,3622..332 $ 130,044.25 $
5,349.13
8,100.00
10077,,7288..118
114,221.53
3,101.28
2,233.71
9,368.48
8,376.53
748.67
372.33
26,452.03
8,558.07
5.90
316.22
3,666.99
2,542.46
144,,211..884
4,962.52
493.45
424.44
73,794.75 4,757.24
50,797.33 1,610.14 5,747.40 457.27 2,734.12 595.50 157.33 6,665.20 278.81
$ 318,488.27 $ 280,152.06 $ 147,595.09
16,690.91 23,570.21
4,016.58 16,576.28
2,578.54 1,663.10
$ 40,261.12 $ 20,592.86
4,241.64
$ 358,749.39 $ 300,744.92 $ 151,836.73
38
31
32
352
319
183
Annual Student Per Capita Cost
$ 1,019.18
942.77 $
826.32
PUBLIC TRUST FUNDS
Student Loan Funds held on June 30, 1948 amounted to $375.00, of which $50.00 was cash in bank and $325.00 invested in loans to students.
PRIVATE TRUST FUNDS
Private trust and agency funds held on June 30, 1948 totaled $1,387.40.
GENERAL
Included in cash balance of Auxiliary Enterprises at June 30, 1948 is $1,629.42, which is returned checks charged to bank account and placed in petty cash. A deposit was made July 21, 1948 refunding this to bank account, except $187.00 which was uncollectible, and should be charged back against receipts.
887
ABRAHAM BALDWIN AGRICULTURAL COLLEGE, TIFTON
After issuing checks for miscellaneous petty cash items found in office in July after close of fiscal year June 30, 1948, petty cash was balanced and found to be out $123.90. This difference should be charged to receipts, as it applies to a long period of time and represents errors or misplaced petty cash items which cannot be identified.
Petty cash is now being properly handled and is balanced each day.
I
During the period in review, cooks, maids, janitors and student
labor were paid from petty cash and checks issued reimbursing the
fund. Payrolls were sumbitted by department heads and it was the
practice to give cash from the office to the respective department
heads with which to make payments to the cooks, maids, janitors and
student help, but payrolls were not signed by the individuals receiving
pay in all instances. This condition has now been corrected and all
cash payrolls are being signed by persons receiving pay.
Tuition totaling approximately $1,000.00 for honor students is not reflected in the within report, as credits were entered directly to student accounts and no checks were issued from Educational and
General Fund.
The payment of $4.95 for tips and auto parking has been disallowed and is to be refunded in the next fiscal period.
The President of the College is bonded in the amount of $2,000.00, the Treasurer for $7,500.00 and cashier for $2,000.00.
All receipts disclosed by examination have been 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 Auditor's office during this examination and throughout the year.
889
UNIVERSITY SYSTEM COASTAL PLAIN EXPERIMENT STATION
TIFTON
890
UNIVERSITY SYSTEM OF GEORGIA COASTAL PLAIN EXPERIMENT STATION, TIFTON
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
$
Revenues Retained Earnings, Development Services
Donations
183,384.39
95,517.63 1,460.00
$ 178,481.58 111,233.53
Total income receipts
$ 280,362.02 $ 289,715.11
NON-INCOME
Private Trust Accounts
L
76.98
CASH BALANCES, JULY 1st Budget Funds
22,160.13
36,413.43
Total
$ 302,522.15 $ 326,205.52
PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Rents Insurance Equipment Miscellaneous
Total expense payments
146 791.37 3 482.36
62 231.65 1 878.39 3 385.07 4 ,551.25 6 ,036.52 1 ,051.17 1 ,819.05 1,6972.50 513.47
164,590.89 4,309.01
71,804.31 1,934.05 4,108.67 3,968.25 5,159.58 2,300.94 2,886.01
22,679.33 1,826.59
..$ 251,412.80 $ 285,567.63
OUTLAYS Lands, Improvements Personal Services -- Supplies, Materials Repairs Contracts Equipment
Total outlay payments __
NON-COST Private Trust Accounts
CASH BALANCES, JUNE 30th Budget Funds
Total..
3,739.48 6,633.40
511.70 2,450.00 1,361.34
39.13 3,120.52
19,827.94
....$ 14,695.92 $ 22,987.59
76.98
..$ 36,413.43 $ 17,573.32 ._$ 302,522.15 $ 326,205.52
891
COASTAL PLAIN EXPERIMENT STATION, TIFTON
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
CASH IN BANK
$ 17,573.32
LIABILITIES, RESERVES, SURPLUS
LIABILITIES
Accounts Payable and Outstanding Purchase Orders
$ 2,043.87
RESERVES
For Building Rehabilitation For Emory University Fund For Restricted Funds, Golf Grass Breeding
$ 3,405.26 1,061.35 4,140.41
8,607.02
SURPLUS, JUNE 30, 1948 For General Operations
6,922.43 $ 17,573.32
892
COASTAL PLAIN EXPERIMENT STATION, TIFTON
SUMMARY
FINANCIAL CONDITION
The Coastal Plain Experiment Station at Tifton, ended the fiscal year on June 30, 1948 with a surplus of $6,922.43, after providing the necessary reserve of $2,043.87 to cover outstanding accounts payable and reserving $8,607.02 funds allotted for special and restricted purposes.
REVENUE COLLECTIONS
Revenue collections account for the year ended June 30, 1948 shows $2,185.75 income from rents, $103,610.82 from sales, $4,503.92 in donations and $933.04 from other sources, making a total of $111,233.53, all of which was transmitted to the Central Office of the Board of Regents in the period under review.
AVAILABLE INCOME
Income with which to meet the year's operating expenses amounted to $289,715.11 and was provided by allotment made to the Station by the Regents in the amount of $290,521.53, against which $806.42 from the Station's 1946-47 surplus was refunded to the Regents.
OPERATING COSTS
Expenditures for the current operating expense of the Station in the year ended June 30, 1948 were $285,567.63 and $22,987.59 was paid for buildings and improvements, which was $18,840.11 in excess of available income and reduced the $36,413.43 operating funds held at the beginning of the fiscal period to $17,573.32 on June 30, 1948.
The first lien on this remaining cash balance is for liquidation of $2,043.87 outstanding accounts payable, $8,607.02 is reserved for designated purposes and the remainder of $6,922.43 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 statement following:
893
COASTAL PLAIN EXPERIMENT STATION, TIFTON
YEAR ENDED JUNE 30th
BY ACTIVITY
1948
1947
1946
Administration
plant
_
Library Agri. Economics Agri. Engineering
Agronomy
Animal Husbandry
Animal Pathology ..
-~
Agri. and Plant Path. Dairy Entomology
Farm Forage, Crops and Pastures.
Grass Breeding Grass, Laws (Golf Spec.) -- Horticulture Nematology Range Grazing
Seed Certification Shade Tobacco
Soils Tobacco Tobacco Pathology Vegetable Plant Diseases Livestock (Rest. Funds) _
Total Expense Payments
.$ 19,668.66 $P 16,621.69 $ 9,830.38
23,618.82
16,877.48
27,551.92
3,127.48 3,450.00 6,332.20 20,588.74 61,382.77
2,963.91 2,475.00 6,586.23 18,955.02 54,439.64
2,460.03
6,444.64 13,030.57 49,350.56
_ 11,216.24
10,560.49
8,926.85
5,155.17
5,263.81
7,934.55
15,857.35
14,539.27
10,922.15
2,932.92
3,014.69
1,458.30
10,429.28
7,181.78
5,970.96
8,947.91
8,048.23
7,512.21
3,970.23
3,150.22
2,707.02
1,522.64
300.87
30,254.36
28,713.14
24,038.83
1,134.47
551.95
813.03
8,559.63
8,567.94
4,756.33
3,842.27
2,035.30
31,269.66
26,083.27
36,182.45
4,980.74
7,080.58
1,252.92
4,572.11
4,491.28
4,195.57
2,753.98
2,861.01
2,505.00
50.00
240.00
$ 285,567.63 $ 251,412.80 $ 228,084.27
Outlay:
Plant Animal Pathology Forage Crops, Pastures
Total Cost Payments
21,594.74 1,392.85
10,944.02 2,545.80 1,206.10
$ 308,555.22 $ 266,108.72 $ 228,084.27
894
COASTAL PLAIN EXPERIMENT STATION, TIFTON
YEAR ENDED JUNE 30th
BY OBJECT
Personal Services Travel Expense Supplies and Materials Communication Services Heat, Light, Power, Water Printing, Publicity Repairs Rents Insurance and Bonding Equipment Miscellaneous
1948
1947
1946
.$$ 16644,,5900..889 4,309.01
711,,804..331 1,934.05 4,108.67 3,968.25 5,159.58 2,300.94 2,886.01
22,679.33 1,826.59
$ 146,791.37 3,482.36
62,231.65 1,878.39 3,385.07 4,551.25 6,036.52 1,051.17 1,819.05
19,672.50 513.47
$ 116,991.24 3,010.39
54,412.96 1,522.97 2,982.09 1.336.84 4,798.69 1,462.00 439.82
20,287.80 455.55
$ 285,567.63 $ 251,412.80 $ 207,700.35
Outlay: Lands, Bldgs. and ImprovementsEquipment
Total Cost Payments
22,987.59
13,334.58 1,361.34
14,951.41 5,432.51
$ 308,555.22 $ 226,108.72 $ 228,084.27
Number of Employees June 30th
57
49
43
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. Department of Agriculture in these activities.
The Director and Treasurer of the Station is bonded in the amount of $7,500.00, the Assistant Treasurer for $5,000.00 and the Plant Superintendent for $2,000.00.
Books and records were found in excellent condition. All receipts disclosed by examination were 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 Auditor's office during this examination and throughout the year.
^M
895
UNIVERSITY SYSTEM GEORGIA STATE WOMAN'S COLLEGE
VALDOSTA
896
UNIVERSITY SYSTEM OF GEORGIA GEORGIA STATE WOMAN'S COLLEGE, VALDOSTA
RECEIPTS
1947
1948
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units Revenues Retained
Earnings, Educational Services
$ 155,890.15 150,408.51
130,051.28 180,897.16
Total income receipts
..$ 306,298.66 $ 310,948.44
NON-INCOME
Public Trust Funds Gifts for Principal _ Income Investments
Private Trust Accounts
1,826.15 106.38
1,585.00 65,414.71
150.03 260.12 1,918.00 60,699.55
CASH BALANCES, JULY 1st
Budget Funds Public Trust Funds Private Trust Funds
Total
21,933.73 2,670.82 6,867.72
32,249.45 3,246.77 5,732.96
$ 406,703.17 $ 415,205.32
897
GEORGIA STATE WOMAN'S COLLEGE, VALDOSTA
PAYMENTS
1947
1948
EXPENSE
Personal Service Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs _.'. Rents Insurance Equipment Miscellaneous
Total expense payments
-
$$ 176,089.98 $ 175,841.57
952.11
1,057.05
53,816.82
47,959.26
1,725.98
1,942.95
4,576.69
4,958.01
1,027.36
1,686.23
24,267.09
36,925.77
1,294.02
922.26
2,956.61
3,594.01
13,441.67
12,420.07
8,494.61
10,697.19
$$ 288,642.94 $ 298,004.37
OUTLAYS
Lands, Improvements Contracts
Equipment
7,340.00
18,614.57 12,442.88
NON-COST
Public Trust Funds Investments Expense
Private Trust Accounts
1,649.00 1,292.58 66,549.47
1,802.00 533.92
63,033.87
CASH BALANCES, JUNE 30th
Budget Funds ' Public Trust Funds
Private Trust Funds
Totals..
32,249.45 3,246.77 5,732.96
14,136.07 3,239.00 3,398.64
$ 406,703.17 $ 415,205.32
898
GEORGIA STATE WOMAN'S COLLEGE, VALDOSTA
CURRENT BALANCE SHEET JUNE 30, 1948
ASSETS
Revenue Educ. and Collections General
Auxiliary Enterprises
Cash Balance, Budget Funds
Cash Balance, Trust Funds
U. S. Bonds, Trust Funds
Student Loans, Trust Funds
Disallowed Payments
Carolyn Thomas, Car parking on 5c
per mile travel expense
Elizabeth Fink, Tips on Exp. Acct._
Accounts Receivable
.$
$
.00 $
1,013.15 $ 6,637.64 9,347.50 4,924.50
13,122.92
2.34 2.00 274.00
274.00 $ 21,927.13 $ 13,122.92
LIABILITIES, RESERVES, SURPLUS
RESERVES
For Funding to Regents For Student Loan Funds.. For Student Deposits
274.00
17,511.00 3,398.64
SURPLUS Budget Funds
1,017.49 $ 13,122.92 274.00 $ 21,927.13 $ 13,122.92
899
GEORGIA STATE WOMAN'S COLLEGE, VALDOSTA
SUMMARY
FINANCIAL CONDITION The Georgia State Woman's College at Valdosta, ended the fiscal
year on June 30, 1948 with a surplus of $1,017.49 in its educational and general fund and reported no outstanding accounts payable or other liabilities. Educational and General Fund assets on this date consisted of $1,013.15 cash on hand and in bank and accounts receivable of $13,765.02.
Surplus available for operation of the Auxiliary Enterprises at the College on June 30, 1948 was $13,122.92, this being the amount of cash on hand and in bank, with no outstanding liabilities reported.
REVENUE COLLECTIONS Revenue collections in the year ended June 30, 1948 were $40,806.45
from tuition and fees and $710.23 from other sources, a total of $41,516.68, all of which was transmitted to the Central Office of the Board of Regents within the period under review.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE INCOME
Income with which to meet the year's educational and general operating expenses amounted to $166,013.96 and was provided by allotment of $164,967.96 made to the College by the Board of Regents, $646.00 revenues retained and $400.00 transfer from the Division of General Extension of the University.
OPERATING COSTS Expenditures for the current operating cost of the educational
and general activities at the College in the period under review were $184,422.05 and $3,657.98 was paid for new buildings and improvements, which exhausted the $166,013.96 income provided, and reduced the $23,079.22 cash balance held at the beginning of the fiscal year to $1,013.15 on June 30, 1948.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES AVAILABLE INCOME
In the year ended June 30, 1948 the College received $102,289.90 from dormitories, dining halls and other auxiliary enterprise opera-
900
GEORGIA STATE WOMAN'S COLLEGE, VALDOSTA
tions, $6,200.00 allotment from the Board of Regents and collected $36,444.58 insurance for fire loss, making total income available for Auxiliary Enterprises $144,934.48.
OPERATING COSTS
From the $144,934.48 available income, $113,582.32 was expended for the current operating expense of dormitories, dining halls and other auxiliary enterprises, $27,399.47 was paid for new buildings and equipment and $3,952.69 remained on hand, increasing the $9,170.23 cash balance held on July 1, 1947 to $13,122.92 on June 30, 1948 and this remaining cash balance 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:
BY ACTIVITY
YEAR ENDED JUNE 30th
EDUCATIONAL AND GENERAL
Administration Plant Library Instruction
Total Educ. and General
1948
1947
1946
32,771.03 40,112.45 11,383.55 103,813.00
29,524.17 36,721.32
9,711.97 105,882.97
24,920.66 14,054.67
9,277.12 79,286.17
$ 188,080.03 $ 181,840.43 $ 127,538.62
AUXILIARY ENTERPRISES Dormitories Dining Halls Total Auxiliary Enterprises All Activities
$ 51,488.95 89,492.84
51,536.57 $ 30,830.22
62,605.94
48,071.74
$ 140,981.79 $ 114,142.51 $ 78,901.96
$ 329,061.82 $ 295,982.94 $ 206,440.58
901
GEORGIA STATE WOMAN'S COLLEGE, VALDOSTA
BY OBJECT
EDUCATIONAL AND GENERAL
Personal Services Travel Expense Supplies, Materials Communication Services Heat, Lights, Power, Water Printing, Publicity Repairs Rents Insurance, Bonding Equipment Miscellaneous
Total Expense Payments
Outlay--Buildings Equipment
Total Cost Payments
YEAR ENDED JUNE 30th
1948
$ 138,237.27 1,057.05 3,919.69 1,239.75 1,565.58
1,686.23 17,852.05
922-26 1,916.50 11,062.20 4,963.47
..$ 184,422.05
1947
141,276.48 952.11
5,345.19 1,133.96 1,408.13 1,027.36 19,402.23 1,294.02 1,718.66 7,063.03 1,219.26
$ 181,840.43
1946
111,630.54 1,111.21 3,636.62 1,308.58 1,421.03 1,249.29 1,242.37 1,110.09 270.25 2,404.40 979.94
$ 126,364.32
3,657.98
1,174.30
$ 188,080.03 $ 181,840.43 $ 127,538.62
AUXILIARY ENTERPRISES
Personal Service Supplies, Materials Communication Service Heat, Lights, Power, Water Repairs Insurance, Bonding Equipment Miscellaneous
Total Expense Payments
Outlay--Buildings Equipment
Total Cost Payments
-- f 37,604.30 $ 34,813.50 $
44,039.57
48,471.63
703.20
592.02
3,392.43
3,168.56
19,073.72
4,864.86
1,677.51
1,237.95
1,357.87
6,378.64
5,733.72
7,275.35
$ 113,582.32 $ 106,802.51 $
- $ 14,956.59
7,340.00
12,442.88
$ 140,981.79 $ 114,142.51 $
30,368.73 34,333.99
630.90 3,028.38 1,763.24
1,542.58 7,234.14 78,901.96
.00
78,901.96
Number of Regular Employees on Pay-
rolls at June 30th
--
45
43
43
Average Enrollment for Year Ended
June 30th
325
319
263
Annual Student Per Capita Cost Educational and General Auxiliary Enterprises
Totals
-,-=
578.71 433.78
$ 1-012.49
570.03 357.81
927.84
484.94 300.00
784.94
902
GEORGIA STATE WOMAN'S COLLEGE, VALDOSTA
PUBLIC TRUST FUNDS Student Loan Funds held at the College on June 30, 1948 amounted
to $17,511.00, of which $3,239.00 was in cash, $4,924.50 in student notes and $9,347.50 invested in U. S. Bonds.
PRIVATE TRUST FUNDS
Private Trust or Agency Accounts consisted of student deposits and organization funds and at the end of the fiscal year on June 30, 1948 amounted to $3,398.64.
GENERAL
Horseback riding has been a part of the physical education program at the college but the expense has increased to such an extent that it was discontinued at June 30, 1948.
The expense to the College of this program, paid from Educational and General Fund, was $4,817.15, as follows:
Salary of Instructor
$2,040.00
Transportation of Horses
450.00
Building Stables
827.15
Paid into Agency Account, supplementing fees charged,
to be used for feed and miscellaneous expense of
program
1,500.00
$4,817.15
In addition to above, the cost of attending to horses was performed by College employees. Feed and miscellaneous expenses were paid from fees charged and the $1,500.00 supplement above. The horses used in this program were not owned by the College but are the property of President Read and his father.
In September 1947, the College had a fire loss, kitchen and equipment and damage to other buildings and collected $36,444.58 in insurance. Buildings were repaired and additions constructed which accounts in part for the increased cost of repairs and outlay in the year ended June 30, 1948.
The Comptroller of the College is bonded in the amount of $7,500.00 and the Bookkeeper for $2,000.00.
Books and records were found in good condition, all receipts disclosed by examination 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 College for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
UNIVERSITY OF GEORGIA LIBRARIES
3 ElDfl 05357 E&1Q