Report of the State Auditor of Georgia, year ended June 30, 1950

THE LIBRARY OF
THE UNIVERSITY OF GEORGIASj iVvo OLy
64
Moo
A
90
vt
wmum
jtREPORT
OF THE
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30
1950
3 kJjk
State AuditorSTATE OF GEORGIA
To the General Assembly of Georgia
Greetings
The annual report of this office summarizing the reports of ex
aminations of all the State agencies is submitted to the public in this
and in a supplemental volume for the fiscal year ended June 30 1950
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 with fuller detail and analysis
are on file in this office and are open to public inspection
Respectfully
3 kJJjjL
State Auditor
Atlanta Ga
December 31 1950

TABLE OF CONTENTS
Page
Statisticsvii
State Fixed Dept xv
Statement of Operations Consolidated
Receipts and Payments all Agencies 1
State Revenues
Receipts by Class of Revenue 5 iu
Distribution of Revenues to Budget Fund Accounts 8
Funding through State Treasury 21
State Treasury Custody Accounts 27
Budget Funds
Receipts and Payments Operating Funds of all Spending Units 41
Receipts and Payments Federal Income Tax all Units 45
Receipts and Payments Retirement Contributions all Units 51
Receipts and Payments Operating Funds
Agriculture Department of 57
Audits Department of o7
Banking Department of 71
Capitol Square Improvement Committee 77
Citizens Council 83
Commerce Department of 9
Comptroller General 9
Confederate Pensions Department of 101
Corrections Department of 107
Education Department of 115
School for the Deaf 137
Academy for the Blind I43
Middle Ga Voc School 149
North Ga Voc School 151
South Ga Voc School Americus 157
Employees Retirement System 163
Entomology Department of 173
Forestry Department of l0
Game and Fish Department of lj
General Assembly 19J
Geology Mines Department of 01
Governor 207
Herty Foundation ij
Highway Department of 219
Hospital Authority
Housing State Director of b7
Judicial System
Supreme Court fj
Court of Appeals 277
Superior Courts 28rf
Judicial Council 287
Labor Department of 291
Labor Employment Security Agency 295
Law Department of 301
Library 305
Military Department of jjii
Military State Defense Corps 319
Milk Control Board 321
Naval Stores Supervising Inspector 3S9
Oil and Gas Commission 331
Old Capitol Rebuilding Committee 335
Pardons and Paroles Board of 337
Parks Department of 341
Personnel Board 349
Pharmacy State Board of 355
Ports Authority 359
Properties Commission 3bt
Public Health Department of 3b9
Public Health Battey State Hospital 389VI
TABLE OF CONTENTS Continued
Budget Funds Continued
Receipts and Payments Operating FundsContinued rage
Public Safety 4Q7
Public Service Commission
Public Welfare Department of
Administration Public Assistance
Institutions
Confederate Soldiers Home J
Training School for Girls
Training School for Colored Girls
School for Mental Defectives Tf2
Training School for Boys liY 453
Training School for Boys Colored Division
Factory for the Blind
Milledgeville State Hopsital
473
Purchases Supervisor of
477
Revenue Department of
495
Secretary of State
State Treasury
Administration
505
Sinking Fund
509
Teacher Retirement System
Veterans Service Office
527
Warm Springs Memorial Commission
Workmens Compensation Board of 53
University System of Georgia 537
All Units Consolidated 541
Regentsriviir 547
University System Building Authority
Albany State College Albany
Georgia S W College Americus
Agricultural Extension Athens
General Extension Athens
University of Georgia Athens
Institute of Technology Atlanta
University of Georgia Atlanta
University of Georgia School of Medicine Augusta 5f
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 j
Georgia State College for Women Milledgeville
GeorgiaState College Savannah
University of Georgia Savannah
Georgia Teachers College Statesboro
Abraham Baldwin College Tifton
Coastal Plain Experiment Station Tifton
Georgia State Womens College ValdostaVII
STATISTICS
STATE REVENUE RECEIPTS
YEAR ENDED JUNE 30 1950
Amount
TAXES in thousands
S 7508
Property
Inheritance
Income
Motor Fuel 867
Alcoholic Beverage
Beer and Wine 8 564
Cigar and Cigarette UdS
Insurance Premium 3785
677
Kerosene
Business License W
Motor Vehicle License 469
Drivers Licenses 681
Hunting and Fishing Mb
Corporation Franchise 74
Carbonic Acid 1Z
Fines and Forfeits
Unemploy Comp Penalties
Total Taxes 125063
ercentage Percentage Per
of Class to Total Capita
60 37 218
5 3 18
204 126 739
383 236 1389
69 43 250
68 42 249
107 66 389
30 19 110
5 3 20
13 8 47
38 23 136
5 3 20
5 3 19
6 4 21
1 1 04
1 01
01
100
617
3631
GRANTS FROM COUNTIES TO
University System 139
Public Welfare Dept L
Highway Dept l
Forestry Dept
Total 4J401
DONATIONS RECEIVED BY
Education Dept J
University System 306
Public Welfare Dept 372
Citizens Council
Total 69i
66 745 67 122 1 7 1 2 11 04 45 04 08

100 61
1
2
3
09
11
20STATE REVENUE RECEIPTS
YEAR ENDED JUNE 30 1950

Amount
in thousands
GRANTS BY U S GOVT
TO
Education Dept 9500
Labor Dept 2496
Forestry Dept 269
Public Health Dept 4690
Highway Dept 12524
Public Welfare Dept 25813
University System 1744
Game and Pish Dept 124
Veterans Service Dept 154
Total 57314
Percentage Percentage Per
of Class to Total Capita
166 47 276
45 12 72
4 1 08
82 23 136
218 62 364
450 127 749
30 9 50
2 1 04
3 1 05
100 283 1664
RENTS AND INTEREST ON
INVESTMENT PROP
588
OPERATING EARNINGS
General Government 56
Protection 1213
Health 143
Natural Resources 1155
Highway 67
Hospital 415
Penal Corrections 793
Educational 12871
Recreational 116
Veterans Aid 1
Total 16830
CONTRIB PUB TR PDS
32
Grand Total 202625
100
100
100
3
83
100
17
3 01
72 6 35
9 1 04
69 6 34
4 02
24 2 12
47 4 23
765 63 374
7 1 03
488
01
5882
Population 19503444578DISTRIBUTION OF REVENUE RECEIPTS
in thousands
YEAR ENDED JUNE 30 1950
Source of Revenue
Common Univ Agric Military
Schools System Highways Develop Police
Appropriation Allotments
1 Taxes Fees Rents49813
2 Percentage 392
3 Per Capita 1446
6513
51
189
30838
242
895
3584
28
104
1801
14
52
Retained by Spending Agencies
4 Grants from U S
Government 9500
5 Percentage 166
6 Per Capita 276
7 Grants from Counties
8 Percentages
9 Per Capita
10 Donations 15
11 Percentage 22
12 Per Capita
13 Taxes
14 Percentage
15 Per Capita
16 Operating Earnings 374
17 Percentage 25
18 Per Capita H
19 Rents Invest
20 Percentage
21 Per Capita
22 Contrib Pub Tr Funds
23 Per Capita
24 Per Capita
25 Totals 59702
26 Percentage of Totals 292
27 Per Capita of Totals 1733
NOTE 1950 Pop 3444578
1744
30
51
139
66
04
306
439
09
12780
844
371
32
100
01
21514
105
625
12254 393
219 7
364 11
141 258
67 123
04 07
67 646
4 43
02 19
43570 4881 1801
213 24 9
1265 141 52
xi
DISTRIBUTION OP REVENUE RECEIPTS
in thousands
YEAR ENDED JUNE 30 1950
Public Public Assess
Welfare Health Coll All
Pensions Hospitals Corrections Revenue Other fotal
13892 13968 1684 1218 3899 127210 1
109 110 13 10 31 100 2
403 406 49 35 114 3693 3
28463 4690 57314 4
496 82 100 5
826 136 1664 6
1563 2101 7
744 100 8
46 61 9
372 4 697 10
534 5 100 11
11 1779 100 52 20 1779 100 52 12 13 14 15
139 278 793 71 15148 16
9 18 52 5 100 17
04 08 23 02 7 100 440 7 100 32 100 01 18 19 20 21 22 23 24 25 26 27
44057 19308 2477 2997 3981 204288
215 95 12 15 20 100
1279 561 72 87 116 5931

GOVERNMENTAL COST PAYMENTS
in thousands
YEAR ENDED JUNE 30 1950
Operating Expense
Pensions
Object
1
2
3
4
5
6
7
8
9
10
ID
12
13
14
15
16
17
18
19
Amount
36396
Personal Services
Travel Expense 2289
Supplies Materials 13265
Telephone Telegraph Postage 704
Heat Light Power and Water 890
Publications 1101
Repairs 6g4
Rents 574
Insurance 126
Indemnities 86
Interest g5
Pensions Benefits
Grants to Civil Divisions
Contracts
Equipment 2446
Miscellaneous 384
Totals 59010
Percentage of Totals
Per Capita of Totals
Pet
617
39
225
12
15
18
11
10
2
2
1
41
7
100
288
Per
Capita
1057
66
385
21
26
32
20
17
04
03
02
71
11
1713
Amount
39028
66241
105269
20
21
22
23
24
25
26
27
28
29
30
31
32
33
COMPARISON OF TOTALS
Year Ended June 30 194954477
Year Ended June 30 1948 49762
Year Ended June 30 1947 43791
Year Ended June 30 1946 35640
Year Ended June 30 1945 30149
Year Ended June 30 1944 28119
Year Ended June 30 1943 23501
Year Ended June 30 1942 20294
Year Ended June 30 1941 21101
Year Ended June 30 1940 18921
Year Ended June 30 1939 18853
Year Ended June 30 1938 17354
Year Ended Dec 31 1936 11400
Year Ended Dec 31 1935 10053
303 1744 82294
329 1593 70525
329 1402 61454
409 1141 41308
391 965 40350
384 900 35953
295 752 35134
305 650 29836
268 676 31390
285 606 22853
317 604 21440
279 556 20729
327 365 11770
282 322 13486
Note 1940 population 3123723 1950 population 3444578
GOVERNMENTAL COST PAYMENTS
in thousands
YEAR ENDED JUNE 30 1950
Benefits Grants Lands Bldgs HVay Eqpt Total
Per Per Per
centage Capita Amount centage
Per Per Per
Capita Amount centage Capita
3763 93 110 40159 196 1166 1
454 11 13 2743 13 79 2
1030 26 30 14295 70 415 3
8 712 4 20 4
1 891 1101 4 6 25 32 5 6
10 684 3 21 7
8 582 3 17 8
1 127 86 65 1 04 03 02 9 10 11
371 1133 39028 191 1133 12
629 1923 66241 324 1923 13
32160 767 934 32160 157 934 14
2932 73 85 5378 26 156 15
10 394 2 11 16
100 3056 40377 100 1172 204656 100 17
515 197 100 5941 18
19

458
467
462
474
524
491
441
448
398
345
360
333
338
378
2635
2258
1967
1323
1292
1151
1125
955
1005
732
686
664
377
432
42880
30863
27877
10220
6550
9113
20966
16418
26270
24531
19194
24205
11660
12127
239
204
209
117
85
125
264
247
334
370
323
388
335
340
1372
988
892
326
210
292
672
525
841
785
614
775
373
388
179651
151150
133122
87168
77049
73185
73185
66548
78761
66306
59486
62288
34830
35665
100
100
100
100
100
100
100
100
100
100
100
100
100
100
5751 20
4839 21
4261 22
2790 23
2467 24
2343 25
2549 26
2130 27
2522 28
2123 29
1904 30
1995 31
1115 32
1142 33STATE FIXED DEBT
Does not include Current Operation Obligations
PLEDGE OF FULL FAITH AND CREDIT
NEGOTIABLE BONDS June 30 1949 June 30 1950
0 due but not presented 3750500 3750500
Less Cash Reserve 3750500 3750500
Net Negotiable State Debt 0 0
PLEDGE OF ROAD REVENUE APPROPRIATION
Certificates of Debt to Counties No Interest
due but not presented 10000 10000
Certificates of Debt Refunding Bonds 2
Due but not presented 200000
Less Cash Reserve 210000 10000
Net Debt to Counties 0 0
PLEDGE OF STATE RAILROAD RENTS
W A R R Rental Warrant Discounts No
Int due 4500000 monthly through 1949 27200000 100000
Less Cash Reserve 27200000 100000
Net W A Rental Discounts 0 0
SUMMARY
Total State Debt Outstanding 31160500 3860500
Less Cash Reserve 31160500 3860500
Net State Fixed Debt 0 0
REVENUE BONDS ISSUED BY STATE AGENCIES
No Liability on the State
Regents of the University System for School of
Technology Dormitories Apartments
EquipmentPledge of Rents
May 1 194956 2 67400000 58400000
May 1 195774 2M 170900000 170900000
May 1 197578 2 49200000 49200000
287500000 278500000
Less Cash Reserve 15476935 18254762
272023065 260245238
HHHHSUMMARY OF
RECEIPTS AND PAYMENTS
OF
ALL STATE AGENCIES
YEAR ENDED JUNE 30 1950
RECEIPTS
Consolidation of All State Agencies
1
REVENUE
Taxes
1949
1950
Grants from U S Government 4679972125
Grants from Counties 227012637
Donations 48764370
Income on Investment Properties 58785208
Earnings from fees rents sales 1546235683
Contributions from Public Trust Funds 5119885
10947112439 12506284207
5731356352
210139740
69671108
58777707
1682959978
3234246
Total Revenue Receipts
17513002347 20262423338
NONREVENUE
Public Trust Funds 2077262785
Private Trust Accounts 1757527774
Public Debt
2209256281
1070774636
7800000
Total NonRevenue Receipts 3834790559 3287830917
CASH BALANCES JULY 1st
Budget Funds
In State Treasury Unallotted
2617459097
In Spending Units Unexpended 4308921248
In Collecting Units Unfunded 17588281
Public Trust Funds
In Spending Units and U S Treasury 10011915108
Private Trust Funds
In Spending Units 75788249
Sinking Fund
In State Treasury 91950000
In Spending Units 10000
2779523829
3652818747
10215577
10408332018
53564417
31150500
15486935
Total Cash Balances July 1st17123631983 16951092023
Total Receipts 38471424889 40501346278
Includes Undrawn Appropriation Balances in State Treasury Custody AccountsPAYMENTS

Consolidation of All State Agencies
1949
1950
GOVERNMENTAL COST
Expense 13677114626 16427951160
Outlays 4288004089 4037781812
Total Cost Payments17965118715 20465732972
NONCOST
Public Trust Funds 1680614642 2004538170
Private Trust Accounts 1779999509 1060702119
Public Debt 94600000 43600000
Total NonCost Payments 3555214151 3108840289
CASH BALANCES JUNE 30th
Budget Funds
In State Treasury Unallotted 2779523829 2594646809
In Spending Units Unexpended 3652818747 3604654309
In Collecting Units Unfunded 10215577 28669574
Public Trust Funds
In Spending Units and U S Treasury 10408332018 10613281362
Private Trust Funds
In Spending Units 53564417 63405701
Sinking Fund
In State Treasury 31150500 3850500
In Spending Units 15486935 18264762
Total Cash Balances June 30th16951092023 16926773017
Total Payments 38471424889 40501346278
includes Undrawn Balances in State Treasury Custody AccountsSTATE REVENUE RECEIPTS DISTRIBUTIONSSUMMARY OF STATE REVENUE RECEIPTS
1949
1950
REVENUE
Taxes Fines and Forfeits
Property Tax General
Property Tax Utility
Property Tax Intangible
Poll Tax
Inheritance Tax
Income Tax
Motor Fuel Tax
Alcoholic Beverage Tax
Malt Beverage Tax
Wine Tax
Cigar and Cigarette Tax
Carbonic Acid Gas Tax
Insurance Premium Tax
j Kerosene Tax
Malt Syrups Tax
Soft Drinks Tax
Business License Tax
Motor Vehicle Tax
Motor Drivers License Tax
Hunting and Fishing License Tax
Corporation Franchise Tax
Fines and Forfeits
Unemployment Compensation Tax
Penalties
578609689
121562321
14659963
20400
146310274
2699875750
3859262451
940486123
351300603
86630725
923254486
15409898
340989052
63047920
12250
3611240
176340032
414891082
66339971
69462200
70422275
1339834
3273900
606285239
128296911
16236392
61318050
2547254827
4786728009
863176358
686951166
169426910
1338913282
13905550
378283267
67729293
391853
3475106
157086356
469714816
68055930
63637006
72348325
3887067
3082494
Total Taxes Fines and Forfeits10947112439 12506284207
Grants from U S Government
Highways
Education
1119768545
745237021
2377567120
236928613
Agriculture Development 200470826
Public Assistance and Relief
Health
1252375242
980968026
2830876907
468953378
198182799
Total Grants from U S Government 4679972125 5731356352
Grants from Counties
Public Assistance and Relief 136102377
Education 14236266
Highways 76673994
Agriculture Development
156364355
13457126
14127952
26190307
Total Grants from Counties 227012637 210139740 SUMMARY OF STATE REVENUE REC REVENUE Continued Donations for Operations 3IPTS Contii 1949 26431144 15407430 6925796 me 7 d 1950 26551674
37227324
5891750
360

48764370 69671108
Rents on Investment Properties
54000000 4600008 54000000
4620007
Total Rents on Investment Properties
58600008 58620007
Interest
185200 157700
Contributions from Public Trust Funds University System Endowments Operating Earnings by Fees Rents and Sales for Services
f 5119885 3234246
5707124 120296158 17528905 103030723 1730541 25089951 1232287817 32208287 8342927 13250 5607191
121334925
14284769
Development Natural Resources Services 115531872 6682151
41467853
1287065730
79334867
11585510
65110
Total Operating Earnings
1546235683 1682959978
Total Revenue Receipts 1
L7513002347 2617459097 20262423338
BALANCES JULY 1st Undistributed General Funds 2779523829
Total Available Funds V
20130461444 23041947167

SUMMARY OF STATE REVENUE DISTRIBUTION
1949 1950
DISTRIBUTION FOR OPERATIONS
Agriculture Dept of
Audits Dept of
Banking Dept of
Capitol Square Improvement Committee
Citizens Council
Commerce Dept of
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
Employees Retirement System
Entomology Dept of
Forestry Dept of
Game and Fish Dept of
General Assembly
Geology Mines Dept of
Governors Office
Herty Foundation
Highway Dept of
Housing Authority
Judicial System
Supreme Court
Court of Appeals
Superior Courts 1
Judicial Council
Labor Dept of
i 124796690
10750000
7886070
14524896
10075690
11562613
41668642
126518686
4825417125
22665158
12081764
37764397
25973635
14367301
78621983
66081036
25307382
6953958
22898508
2037427
3781457516
147837
11336295
10803662
27800000
Employment Security Agency 236680392
Administrative Office
Law Dept of
Library
Military Dept of
5844399
13307867
3310373
21446353
11000000
5511479
457715
11790914
41067478
6722280
1910430
105031876
686826
747960110
Public Health Tuberculosis San 224133716
Military DeptState 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
130298713
10275455
8172477
12502396
6247710
9720452
14462427
55499234
180190414
5866842965
23224819
16456499
40013380
24471855
5000000
14040068
152567676
85868980
50000000
6136919
24397569
4687749
4356997430
1500000
13763403
11430790
30000000
500000
251298971
6672849
15510500
3109668
28762475
4068000
7683593
321009
11438327
49022899
10652512
1990925
43083754
712950
976165637
318089099
SUMMARY OF STATE REVENUE DISTRIBUTION
1949
DISTRIBUTION FOR OPERATIONS Continued
Public Safety Dept of 1758486
Public Service Commission 163803
Public Welfare Dept of 30207736
State Institutions 5534374
Purchases Supervisor of 80633
Revenue
State Department 1952213
Fees Retained by Outside Agents 1859446
Secretary of State 207672
Treasury State
Administration 37440
Public Debt 6
Teacher Retirement System 2714697
University System 20462213
Veterans Service Office 878141
Workmens Compensation Board of 131469
Warm Springs Memo Commission 31161
C ontinued
1950
95 172596799
64 24982852
91 3677042129
94 726334096
43 8494090
22 189545606
26 172164393
31 24155046
13 4654247
20 530505
60 298594060
78 2151491690
31 84480490
94 13563483
78 5561337
Total Distribution for Operations17358310319 20428846361
DISTRIBUTION OF UNFUNDED COLLECTIONS
Agriculture
Comptroller General
Entomology
Game and Fish
Supreme Court
Court of Appeals
Properties Commission
Public Health
Public Safety
Public Service
Revenue Dept
Employment Security Agency
1937075 1405149

Total Distribution Unfunded Collections
Distribution Totals
425302
148499
19000
4000
2086818
210966
141151
2102250
1936062
200515

1089017
2500
11281284
11500
7500
907057
314462
1234150
4190383
1131219
7372704 18453997
7350937615 20447300358
BALANCES JUNE 30th
General FundsUndistributed 2779523829 2594646809
Total 20130461444 23041947167a
W
10
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
TAXES
General Property 1949 Levy
On County Digest
Net to State 546073364
Refunds 16118
Assessing Fees retained at
source 15802343
Collecting Fees retained at
source 16473695
Interest 356085 578692069
On Public Utilities Digests 121441936
On Intangibles Digests 15208374
Federal Housing Agencies
Contributions 2281665 717624044
General Property Prior Years
Levies
On County Digests net to
State 22522574
Refunds 56799
Assessing Fees retained at
source 236
Collecting Fees retained at
source 1811001
Interest 1034965 25311505
On Intangibles Digests net
to State 1028018 26339523
Property Public Service
Corporations
Levy for operating cost of the
Public Service Commission 695497511
TAXES Continued
Inheritance
Refunds
61819150
501100
61318050
Income
Corporations
Returns 1405742483
Refunds 40563095
Additional Assessments 80583949
Interest Penalties 19465968
Refunds 6414929
1458814376
Individuals
Returns
Refunds
Additional Assessments
Interest Penalties
Refunds
1046161719
14822829
40379754
18242609
1520802

1088440451 2547254827
Sales Motor Fuels 7c per gal
Net to State
1 allowance retained by
taxpayer
Refunds to Farmers Act
1946
Refunds to Retailers Act
1947
Refunds to Water Craft
Act 1950
Sales Alcoholic Beverages
Stamps
Refunds
4882470216
49153225
123023275
21799833
72324
177764737
2195078 175569659
Warehouse charges
Refunds
693914706
6308007

Sales Beer
Refunds
Sales Wine
Refunds
Collecting fees retained at
source
687606699
694794163
7842997
164359221
2178933
7246622
Sales Cigar and Cigarette
net to State
Refunds
Collecting Fees retained at
source
4786728009
863176358
686951166
169426910
1269310444
915211
70518049 1338913282
w
12
TAXES Continued
Sales Carbonic Acid Gas
4c per lb 13905550
Sales Insurance Premiums
2 on Premiums 378902210
Refunds 618943 378283267
Sales Kerosene
lc per gallon net to State 67056846
1 allowance retained by
taxpayer 672447 67729293
Sales Malt Syrups
1 gross receipts 391853
Sales Soft Drink Syrups
5 gross receipts 3475106
Business License Alcoholic
Beverages
Distillers 958500
Retailers 10600000
Wholesalers 3800000 15358500
Business License Small Loan Cos 25000
Business License Beer
Brewers 100000
Retailers 4875866
Wholesalers 4158334 9134200
Business License Wine
Retailers 1354500
Wholesalers 1250000 2604500
Business License Chain Stores
Licenses 18714163
Business License Commercial
Fishing
Fish Dealers Net to State 1209500
Collection Fees retained
at source 27600 1237100
Fishing Canning 1690578 292767813
TAXES Continued
Business License Fur Trappers
net 335925
Dealers Agents 12000
Business License Insurance
Agents Adjusters
Business License Machinery
Dealers Agents
Business License Professions
Net to State 5713995
Collecting Pees retained at
source 618524
Refunds 1350
Business License Bee Dealers
Business License Rolling
Stores
Business License Sewing Ma
chine Companies Agents
Business License Chauffeurs
Business License
Other Occupations through
County Tax Officers and
State Deputies Net
to State 65283671
Assessing Fees Retained at
source 393184
Collecting Fees Retained at
source 6411381
Refunds 21515
NonBus License
Motor Vehicle
672828 Passenger Cars 215882786
186083 Trucks
not for Hire 104757126
5070 Trucks for Hire 16454892
7501 Trailers not for
Hire 33605053
2160 Trailers for Hire 41689125
16583 Auto Trailers 1585275
2769 House Trailers 1185850
1619 Passenger Buses 41397540
3682 School Buses 1005150
53 Buses Special
Franchise 13250
943 Ambulances Hearses 670753
8649 Motorcycles 1336050
11143 Dealers Tags 4779100
Duplicates Certificates
Transfers 3541768
Miscellaneous 440512
347925
14827000
256750
6431169
2500
988750
201000
13200500
7206672114
TAXES Continued
NonBus License Continued
Motor Vehicle Continued
Sheriffs Fees Penalties
to Sheriffs 1370586
NonBusiness License Auto
Drivers
NonBusiness License Fishing
Net to State 24382089
Collecting Fees retained at
source 2393200
NonBusiness License Hunting
Net to State 33520506
Collecting Fees retained at
source 3341211
Corporation Franchise
Domestic net to State 44636519
Collecting Fees retained at
source 1882881
Refunds 184900
Foreign 26040425
Refunds 26600
Unemployment Compensation
Penalties Interest
469714816
68055930
26775289
36861717
46334500
26013825 72348325
3082494FINES FORFEITS
Cigar and Cigarette
Wild Life
Liquor Wine Beer
342389
320112
3224566
15
3887067
Total Taxes Fines Forfeits
12506284207
GRANTS FROM U S GOVERNMENT
Education Dept for Veterans Farm Training 411370222
Education Dept for Veterans OntheJob Training 137270810
Education Dept for Lunch Program 243071900
Education Dept for Vocational Education 76718930
Education Dept for Vocational Rehabilitation 81562630
Labor Dept for Employment Security Admin 249603075
Dept of Forestry for Fire Protection 26903261
Game and Fish Department 12449480
Pub Health Dept for General Health Work 41894500
Pub Health Dept for Ven Disease Control 121826800
Pub Health Dept for Child Welfare 43291012
Public Health Dept for Tuberculosis Control 23950400
Public Health Dept for Hospital Construction 210370905
Pub Health Dept for Other Diseases 27619761
Highway Dept for Regular Allotment 502973803
Highway Dept for Grade Crossings 47627768
Highway Dept Secondary Roads 429642387
Highway Dept Planning Survey 12050737
Highway Dept Urban Highways 174331298
Highway Dept Allatoona and Clark Hill Dams 70217689
Highway Dept Other 15531560
Public Welfare Dept Public Assistance Child Welfare 2581273832
Veterans Service Dept 15403531
University System
Agricultural Extension Service 121961850
University of Ga 6899000
Ga Experiment Station 36868208
University of Ga School of Medicine 5004909
Fort Valley State College 3666094
Total Grants from U S Government 5731356352
GRANTS FROM COUNTIES
Public Welfare Department
Participation Public Assistance 156364355
Agricultural Extension Service 432000
Georgia S W College Americus 141804
Georgia State College for Women Milledgeville 2824352
Highway Dept 14127952
Forestry Dept of 25758307M
16
GRANTS FROM COUNTIES Continued
Institute of Technology
Georgia State College Savannah
Georgia Teachers College Statesboro
University of Georgia Athens
5000000
961600
1655400
2873970
Total Grants
from Counties 210139740
DONATIONS FOR OPERATIONS
Citizens Council
Education Department
Public Welfare Dept Milledgeville State Hospital
Warm Springs Memo Com
University System
Coastal Plain Experiment Station Tifton
Agricultural Extension Athens
University of Georgia Athens
Institute of Technology Atlanta
School of Medicine Augusta
Georgia Experiment Station
Fort Valley State College
Ga State College for Women Milledgeville
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
322710
1526182
37227324
360
257000
1088624
5733757
16218712
2466500
4223416
290000
316523
Total Donations for Operations 69671108
3000000
54000000
1620007
58620007
157700
3234246
314386
1956795
465227
2288693
5100
274590
302400
5607191
17
EARNINGS PROTECTION SERVICES
Building Safety Inspection Fees
Fertilizer Inspection Fees
Feed Inspection Fees
Insurance Regulatory Fees
Fire Inspection Fees
Assess on Insurers for Workmens Compensation Board
Corporation Registration Fees
B L Asso Filing Examining Fees
Charter Issuing Fees
Securities Issuers Dealers Agents Fees
Architects Examining Fees
Engineers Examining Fees
Public Accountants Examining Fees
Veterinarians Examining Fees
Real Estate Agents Examining Fees
Motor Carriers Fees
Bank Examining Fees
Credit Union Examining Fees
Banking Department
Public Safety Department
Military Department National Guard
Public Service Commission
Warm Air Heating Contractors Fees
Total Earnings Protection Services
EARNINGS HEALTH SERVICES
Drug Inspection
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
Naturopaths Examining Fees
1025919
36025206
18619639
13158400
3145998
14210092
1088021
127000
3977083
2251356
164900
1101460
1407410
35000
3046800
12122600
8247500
433250
6235
36796
2500
110760
991000
121334925
1000
929068
1605000
2063322
4858007
19900
139315
504010
720210
737000
1657600
245610
20500
512320
224407
47500
Total Earnings Health Services
14284769
EARNINGS DEVELOPMENT NATURAL RESOURCES SERVICES
Agriculture Department 30435
Farmers Markets Rents 16426714
Georgia Ports Authority 3710580118
EARNINGS DEVELOPMENT NATURAL RESOURCES SERVICES Contd
Insecticide Fees
Egg Inspection Fees
Farmers Markets Canneries
Entomology Department
Milk Producers Regulatory Fees
Milk Distributors Regulatory Fees
Milk Stores Regulatory Fees
Milk ProducersDistributors Regulatory Fees
Department of Game and Fish
Department of Mines Geology
Department of Forestry
Herty Foundation
Oil and Gas Commission
University System Agricultural Extension
University System Agricultural Experiment Station Experiment
University System Agricultural Experiment Station Tifton
928157
2364496
1278125
2257616
2899119
2058481
1776057
2189463
920872
482983
14331858
2187749
15000
5186746
11285917
11806283
Total Earnings Development Services 115531872
EARNINGS HIGHWAY SERVICES
Highway Department
Sales and Rents
6682151
EARNINGS HOSPITAL SERVICES
Tuberculosis Sanatorium
Public Welfare Department School for Mental Defectives
Public Welfare Department Milledgeville State Hospital
Public Welfare Department Factory for the Blind
18419283
649701
8563902
13834967
Total Earnings Hospital Services 41467853
EARNINGS CORRECTIONS SERVICES
Tattnall Prison
Farm
Industrial
Road Construction
Training School for Boys
Training School for Girls
Total Earnings Corrections Services
EARNINGS EDUCATIONAL SERVICES
2323221
16484701
60504411
13034
9500
79334867
Education Department
Librarians Examining Fees
Archives and History Library
Education Dept School for the Deaf
Education Dept No Ga Voc School
Education Dept So Ga Voc School
2558398
4700
22338
462065
24779248
947185519
EARNINGS EDUCATIONAL SERVICES Continued
University System
Regents
Georgia State College Albany
Ga S W College Americus
Univ of Georgia Athens 3
Institute of Technology Atlanta 4
General Extension Athens
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 Womans College Valdosta
15325
17121986
14419607
13738516
88684474
20754829
78535531
12874587
20504494
13310069
37567615
17896392
30514926
61532353
35360036
48429429
21717925
16789032
Total Earnings Educational Services
1287065730
EARNINGS RECREATIONAL SERVICES
Warm Springs Memorial Commission
State Parks
Total Earnings Recreational Services
5560977
6024533
11585510
EARNINGS VETERANS AID SERVICES
Confederate Soldiers Home
Confederate Pensions Dept of
Total Earnings Veterans Services
Total Revenue Receipts
61300
3810
65110
20262423338
IMP21
STATE REVENUE FUNDING
THROUGH STATE TREASURY
22
STATE REVENUE RECEIPTS FUNDED THROUGH STATE TREASURY
RECEIPTS 1949 1950
REVENUE
Transfers to State Treasury General Fund
from Revenue Collective Units
Taxes Fines Forfeits10758936498 12328349956
Income on Investment Properties 58098382 58064957
Earnings from Services 173684497 168166081
Total Revenue Funding Receipts10990719377 12554580994
In transit July 1st 17588281 10215577
In transit June 30th 10215577 28669574
Total Revenue Receipts funded in year10998092081 12536126997
CASH BALANCE JULY 1st
General Fund
Total
2617459097 2779523829
13615551178 15315650826
PAYMENTS
APPROPRIATION ALLOTMENTS
Transfers from State Treasury General Fund
to Spending Units Accounts
For Current Operations
For Sinking Fund Reserves
10836026849 12721004017
500
Total 10836027349 12721004017
CASH BALANCE JUNE 30th
General Fund
Total
2779523829 2594646809
13615551178 1531565082623
COLLECTING UNIT
STATE REVENUE COLLECTION TRANSFERS
YEAR ENDED JUNE 30 1950
From
Collecting
Units
74818131
8706660
409970510
3810
49016303
5100
1951275
274590
8923120
15000
3668322
81601092
13356750
Agriculture Department of
Banking Department of
Comptroller General
Confederate Pensions Department of
Entomology Department of
Game and Fish Department of
Governor
Labor Dept Employment Security Agency
Library
Milk Control State Board of
Oil and Gas Commission
Properties Commission
Public Health Department of
Public Safety Department of
Public Service Commission
Revenue Department 11994821730
Secretary of State
Treasury
Workmens Compensation State Board of
Judiciary
Court of Appeals
Supreme Court
25607497
57622927
14210092
638000
560500
Total Revenue Receipts net
Funded in Year
To
Collecting
Units
209644412
12745771409 209644412
12536126997

Revenue refunds through State Treasury24

STATE TREASURY
FUNDING ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR ENDED JUNE 30 1950
Budget Bal Total
SPENDING UNIT Appropriation Adjustment Allotment
Agriculture Dept of
General Operations 97500000 13629847 83870153
Farmers Market Develop 50000000 5000000 45000000
Audit Dept of 9500000 775455 10275455
Banking Dept of 9600000 1432848 8167152
CapitolSquarelmprCom 6000000 2000000 8000000
Compensation Claim H B 100 500000 500000
Citizens Council 6000000 75000 5925000
Commerce Dept of 8000000 1720452 9720452
Comptroller General 22000000 3537573 18462427
Confederate Pensions Dept of
Administration 1000000 1000000
pensions 42500000 11999234 54499234
Conservation
Forestry Dept of 77500000 11500000 89000000
Game and Fish Dept of 47500000 19400000 66900000
Geology Dept of 7000000 1757214 5242786
Oil Gas Commission 600000 278991 321009
Parks Dept of 29300000 3824116 33124116
Vet Parks Development 10000000 10000000
Corrections Dept of
Administration 8500000 327663 8172337
Prisons 95000000 2294256 92705744
Education Dept of 4150000000 860000000 5010000000
Entomology Dept of 11800000 2548 11797452
General Assembly 50000000 50000000
Governor
General Operations 10000000 358852 9641148
Mansion Mtnce Allowance 750000 750000
Contingent Fund 500000 701532 1201532
Public Bldgs Grounds 13000000 195111 12804889
Highways Dept of
Administration 95000000 3500000 98500000
Compensation Claim H B 229 500000 500000
Maintenance of Roads 500000000 500000000
Matching Federal Aid 1030191300 1030191300
Emergency Construction 470000000 504983539 974983539
Grants to Counties 481701303 481701303
Housing Authority 1500000 1500000
Judicial
Supreme Court 11500000 1800000 13300000STATE TREASURY
FUNDING ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR ENDED JUNE 30 1950
25

SPENDING UNIT Appropriation
Judicial Continued
Court of Appeals 10300000
Superior Courts 30000000
Judicial Council 500000
Labor Dept of
Administration 7000000
Employment Security Agcy 6500000
Law Dept of 14000000
Library Dept of
Library Operation 1600000
Court Reports 1500000
Military Dept of
National Guard 29500000
Defense Fund
Milk Control Board 8000000
Naval Stores Chief Insp of 360000
Pardons Paroles Dept of 12000000
Pharmacy State Board of 2400000
Ports Authority 4000000
Public Health Dept of
General Operations 210000000
Battey Hospital 205000000
Hospital Constr Program 300000000
Public Safety Dept of 175000000
Public Service Commission 17500000
Public Welfare Dept of
Administration 25500000
County Departments 68000000
Benefits 720000000
Institutions Operations 543000000
Institutions Building
Equipment 100000000
Purchases Dept of 10000000
Revenue Dept of 200000000
Secretary of State
General Operations 12500000
Archives History 1800000
Examining Boards 9500000
Teachers Ret System 260000000
Treasury Dept of
Administration 5000000
Public Debt InterestGeneral
Budget Bal Adjustment Total Allotment
500000 10800000 30000000 500000
327151 1510500 6672849 6500000 15510500
187 14711 1599813 1514711
740025 4068000 316407 360000 561673 290075 1977953 28759975 4068000 7683593 11438327 2109925 5977953
100000000 2589043 3418450 210000000 305000000 300000000 172410957 20918450
3240840 2714559 121374351 26184215 28740840 70714559 841374351 569184215
439648 1505910 11131020 99560352 8494090 188868980
40298 367006 38594060 12500000 1759702 9867006 298594060
345753 370405 4654247 370405
mum
xtmm

26
STATE TREASURY
FUNDING ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR ENDED JUNE 30 1950
Budget Bal Total
Adjustment Allotment
160100 160100
105000000 622800000
927440 69072560
1736521 14263479
SPENDING UNIT Appropriation
Treasury Dept of Continued
Public Debt InterestHighways
University System of Georgia 517800000
Veterans Service Office 70000000
Workmens Comp Board of 16000000
Gen Appro Act as Amended10946202603
Spec ActCompensation
Claims 1000000
Budget Bal Adjustments
Total Allotments
1773801414
1272100401727
STATE TREASURY
CUSTODY ACCOUNTSMM
mist
28
STATE TREASURY
CUSTODY ACCOUNTS
RECEIPTS
GENERAL FUND
Transfers from Rev Col Units 12536126997
Transfers to Spending Units 12721004017
Surplus Consumed in Fiscal Year
PRIVATE TRUST ACCOUNTS
Transfer from General Fund to Set Up
Revenue Allotments to Spending Units12721004017
Federal Grants for
Labor DeptEmploym Security Ag 24903880
Counties in Nat Forest Res Area 816I
Counties in Nat Flood Contr Area 92400
Vocational Education 76718930
Vocational Rehabilitation lobZbu
Payroll Withholding
Federal Income Tax
Teacher Ret Member Contrib 14U13t
Superior Ct Judges Ret Mbr Contrib 48110
Solicitors General Retirement i3raIl
Teacher Retirement System Deposits 53715204
Land Title Registration Fees
Total Private Trust Receipts
CASH BALANCES JULY 1 1949
Private Trust Accounts
Budget Allotments 1949 Undrawn 1207505598
Federal GrantsVoc Rehab 3tlRl
Federal Tax Withholdings on waa
Super Ct Judges Ret Withholdings
Super Ct Sol Gen Ret Withholdings 500
Teacher Ret System Deposits SJln
Land Title Registration Fund 65774U
Private Trust Total122397
General Fund 2779523829
184877020
13685566100
4071873726
1757256281229
STATE TREASURY
CUSTODY ACCOUNTS
PAYMENTS
PRIVATE TRUST ACCOUNTS
Budget Allotments to Spending Units 13206670785
Federal Grants to
Labor DeptEmployment Sec Ag 249038875
Counties in Nat For Res Area 8106877
Counties in Nat Flood Con Area 92400
Ed DeptVoc Education 76718930
Ed DeptVoc Rehabilitation 81837578 415794660
Payroll Withholding to
Coll of Internal Revenue 10332774
Teacher Retirement System 1401357 11734131
Teacher Ret System Withdrawals 609596687
Total Private Trust Payments 14243796263
CASH BALANCE JUNE 30 1950
Private Trust Accounts
Budget Allotments 1950 Undrawn 721838830
Federal Income Tax Withholdings 1512728
Superior Ct Judges Retirement Fd 2005868
Superior Ct Sol Gen Retirement Fd 387279
Tea Ret System Deposits 7696790
Land Title Reg Fund 678245
Total Private Trust
General Fund
734119740
2594646809
3328766549
1757256281230
STATE TREASURY
CUSTODY AND FUNDING ACCOUNTS
ANALYSIS OF CASH BALANCE
JUNE 30 1950
Bank Balances
Acworth
Adairsville
Adel
Ailey
Alamo
Alapaha
Albany
Alma
Allentown
Americus
Bank of
Bank of
Adel Banking Co
Farmers Merchants Bank
Montgomery Co Bank
Wheeler Co State Bank
Bank of Alapaha
Citizens Southern Bank
Bank of Albany
First State Bank
Alma Exchange Bank
Four County Bank
Bank of Commerce
Arlington
Ashburn
Athens
Atlanta
Citizens Bank of Americus
Bostwick Banking Co
Ashburn Bank
Citizens Bank
Citizens Southern Nat Bank
Hubert State Bank
National Bank of Athens
Citizens Southern Nat Bank
Citizens Southern Mitchell St
First National Bank
First Nat Bank Tea Ret System
Fulton National Bank
Fulton N B Sup Ch Jdg R Fd
Fulton N B Sol Gen R Fd
Fulton Nat Bank U S Tax
Trust Co of Georgia
Citizens Trust Co
First Nat Bank West End
Fulton Nat Bank Candler
Fulton Nat Bank Peachtree Rd
Citizens Southern Bank
Citizens Sou Bk Northw Br
Ga Savings Bank Trust Co
East Atlanta Bank
Bank of Georgia
Southside Atlanta Bank
Peoples Bank
Peachtree Trust Co
Deposit
Balance
1500000
1500000
2500000
3000000
5000000
4000000
5000000
2136554
10000000
7181778
3975591
3956851
7135059
10000000
3500000
3259603
2500000
4627238
1500000
10350144
98125872
9755247
601442807
7696790
714544452
2005868
387279
1512728
106852471
1000000
1411065
12006055
9999132
2500000
7500000
2500000
8970200
20000000
5000000
5000000
2500000
Deposi
tory
Bond
Thou
sands
15
15
25
30
50
65
50
50
115
75
40
35
72
100
35
35
25

15
150
10100
10000

7900
2500
10
15
50
100
227
103
200
50
50
25STATE TREASURY
31
CUSTODY AND FUNDING ACCOUNTS
ANALYSIS OF CASH BALANCE
JUNE 30 1950
Bank Balances
AugustaCitizens Southern Nat Bank
Georgia R R B T Co
Nat Exc Bank
AustellAustell Bank
Avondale EstatesCitizens Bk of DeKalb
BainbridgeCitizens Bk Tr Co
First State Nat Bank
BallgroundCitizens Bank
BarnesvilleFirst National Bank
BaxleyBaxley State Bank
BlackshearBlackshear Bank
Peoples Bank
BlakelyBank of Early
Blue RidgeFannin Co Bank
BlytheFarmers Bank
BowdonCommercial Bank
BraseltonBraselton Banking Co
BremenCommercial Exchange Bank
BrookhavenDeKalb National Bank
BrunswickAmerican National Bank
National Bank of Brunswick
BuchananHaralson Co Bank
Buena VistaBuena Vista L Savs Bank
BufordBuford Com Bank
ButlerCitizens State Bank
CairoCairo Banking Co
Citizens Bank
CalhounCalhoun National Bank
CamillaBank of
Planters Citizens Bank
CantonBank of
Etowah Bank
CarrolltonPeoples Bank
West Ga National Bank
CartersvilleCartersville Bank
First National Bank
CedartownCommercial National Bank
Liberty National Bank
Chatsworth Cohutta Banking Co
ChickamaugaBank of
Deposit
Balance
7134100
74954402
15000000
2000000
2500000
10000000
7602078
4947000
3544117
2966529
3492106
4472706
2500000
5000000
1100000
5000000
3500000
3000000
3000000
8490901
6490036
3248433
4331934
10000000
3958718
4959110
5000000
5457508
9906832
4998077
3993374
3500000
6949694
7500000
7498318
7490377
8456260
6500000
5495852
4000000
Deposi
tory
Bond
Thou
sands

975
250
20
50
130
85
50
35
30
35
45
25
50
11
50
35
50
50
86
65
55
75
100
60
50
50
60
100
50
415
40
75
100
80
100
100
724
55
63332
STATE TREASURY
CUSTODY AND FUNDING ACCOUNTS
ANALYSIS OF CASH BALANCE
JUNE 30 1950
Bank Balances
ChipleyFarmers Merchants Bank
ClarkesvilleHabersham Bank
ClaxtonClaxton Bank
Tippins Banking Co
ClevelandPeoples Bank
CochranCook Banking Co
State Bank of
College ParkBank of
ColquittCitizens Bank
ColumbusColumbus B T Co
ColumbusFourth Nat Bank
First Nat Bank
Deposit
Balance
4165209
2500000
2500000
2996416
4500000
8500000
2995520
1500000
3496113
15000000
19900000
9933968
10000000
3450000
Conyers Bank of 5000000
Bank of Rockdale 10000000
3266782
Merchants Mechanics Bank
ComerRowe Banking Co
CordeleFirst State Bank
CorneliaCornelia Bank
First National Bank
CovingtonBank of Covington Tr Co
CrawfordvillePeoples Bank
CummingBank of
CuthbertCitizens Bank
DahlonegaBank of
DallasFirst National Bank
DaltonBank of
First National Bank
Hardwick B T Co
DanielsvilleBank of
DawsonBank of
Bank of Terrell
DecaturFirst Nat Bank of Atlanta
3950662
2495538
2500000
2000000
3500000
8450194
3500000
5593465
5000000
5000000
3198479
3901278
2441673
5117004
25995546
Fulton Nat Bank of Atlanta 16869137
3000000
4566220
6977155
15000000
10000000
DoerunToney Bros Bank
DonalsonvilleCommercial State Bank
Merchants Farmers Bank
Douglas Coffee Co Bank
Farmers Bank
DouglasvilleCommercial Bank 8465404
DublinCitizens Sou Bank 4985796
Deposi
tory
Bond
Thou
sands
45
25
50
35
45
85
30
20
35
150
268
104
100
35
100
100
395
40
35
25
20
35
126
55
561
50
50
32
45
25
50
75

30
100
805
150
150
180
50STATE TREASURY
33
CUSTODY AND FUNDING ACCOUNT
ANALYSIS OF CASH BALANCE
JUNE 30 1950
Clearing Bank
Fulton County
Sou Bank
Merchants Bank
Bank Balances
DublinFarmers Merchants Bank
DudleyBank of
DuluthBank of
EastmanBank of
Citizens
East PointBank of
Citizens
EatontonFarmers
Peoples Bank
EdisonBank of
ElbertonFirst National Bank
Granite City Bank
EllavilleBank of
EllijayBank of
FayettevilleFarmers Merchants Bank
FinleysonBank of
FitzgeraldFirst State Bank
FitzgeraldNational Bank of
ForsythCitizens Bank
Farmers Bank
Monroe Co Bank
Fort ValleyBank of
FranklinBank of Heard County
GainesvilleCitizens Bank
First National Bank
Gainesville National Bank
Glennville Citizens Bank
Glennville Bank
GordonGordon Bank
GrayBank of
GreensboroCitizens Bank
Bank of
GreenvilleGreenville Banking Co
GriffinCommercial B T Co
HaddockJones Co Bank
HahiraCitizens Bank
HapevilleCitizens Bank
HarlemBank of Columbia County
HartwellCitizens Banking Co
Deposit
Balance
Deposi
tory
Bond
Thou
sands
9976241 100
3999789 41
3000000 30
1464705 15
3000000 30
9000000 220
2500000 50
4495066 50
4926765 50
462164 10
5000000 50
4451461 45
6396934 65
5991067 75
7500000 75
2500000 25
10667968 125
10904322 125
5196027 52
5000000 50
2976828 30
7500000 100
4683025 50
2500000 25
5000000 50
5904428 60
5960541 70
4986499 50
2500000 25
3729069 40
3500000 35
5905692 65
4475855 45
9967780 100
4000000 40
490000 5
2500000 25
6000000 60
3263590 40
34
STATE TREASURY
CUSTODY AND FUNDING ACCOUNT
ANALYSIS OF CASH BALANCE
JUNE 30 1950
Bank Balances
HawkinsvillePlanters Bank
Pulaski Banking Co
HiawasseeBank of
HinesvilleHinesville Bank
HomervilleEmpire Banking Co
JasperJasper Banking Co
JeffersonFirst National Bank
JesupAmerican National Bank
JonesboroBank of
KingslandState Bank of
LaFayetteBank of
LaGrangeCitizens Southern Bank
LaGrange Banking Co
LavoniaNortheast Ga Bank
LawrencevilleBrand Banking Co
First National Bank
LeesburgState Bank of
LenoxBank of
LexingtonCitizens Banking Co
LincolntonFarmers State Bank
LithoniaPeoples Bank
LoganvilleBank of
LouisvilleFirst National Bank
Lumber CityBank of
LumpkinFarmers State Bank
LuthersvilleLuthersville Banking Co
LyonsPeoples Bank
McDonoughFirst National Bank
McRaeMerchants Citizens Bank
MaconCity Bank Trust Co
Citizens Sou Nat Bank
First Nat Bank Trust Co
MadisonBank of
First National Bank
ManchesterBank of
Farmers Merchants Bank
MansfieldBank of
MariettaCobb Exchange Bank
First National Bank
Deposi
tory
Bond
Deposit Thou
Balance sands
7500000 100
2495000 25
3452407 35
1464447 15
2905138 30
5000000 50
3372480 30
3499433 41
5610988 60
9873483 100
6242114 58
9175956 250
10000000 110
4944158 50
4498388 70
3475892 35
2500000 35
4000000 40
3500000 35
4000000 40
3000000 345
3000000 30
2450000 25
2500000 25
2474240 25
3000000 30
2500000 25
10993020 110
8500000 100
15000000 151
5240982
19219312 250
6000000 60
3457122 35
7497012 100
3000000 30
2500000 50
5000000 100
9493130 100
STATE TREASURY
35
CUSTODY AND FUNDING ACCOUNT
ANALYSIS OF CASH BALANCE
JUNE 30 1950
Bank Balances
MeigsBank of
MetterMetter Banking Co
MidvilleBank of
MilanBank of
MilledgevilleExchange Bank
Merchants Farmers Bank
Milledgeville Banking Co
MonroeFarmers Bank
National Bank of
MontezumaCitizens National Bank
Montezuma Banking Co
MonticelloFirst National Bank
MoultrieMoultrie Banking Co
Moultrie National Bank
Mount VernonMount Vernon Bank
NashvilleCitizens Bank
United Banking Co
NewnanFirst National Bank
Manufacturers National Bank
NewtonBaker Co Bank
NorcrossBank of
OchlochneeBank of
OcillaFirst State Bank
OglethorpeBank of
PattersonPatterson Bank
PearsonCitizens Exchange Bank
PelhamFarmers Bank of
PembrokePembroke State Bank
PerryPerry Loan Sav Bank
QuitmanBank of
Citizens National Bank
ReidsvilleTattnall Bank
RentzRentz Banking Co
ReynoldsCitizens State Bank
RichlandRichland Banking Co
RinggoldBank of
RobertaCrawford Co Bank
RochelleRochelle State Bank
RockmartRockmart Bank
RomeFirst National Bank
Deposit
Balance
3495000
2838353
2500000
2500000
4994717
2450000
6000000
3926155
2456032
5000000
12500000
4497418
5953006
6469167
6979592
991422
3500000
14000000
14983268
2499827
2500000
2500000
8490546
2999338
2000000
5495275
7000000
1983829
2492440
4663646
3479714
5640474
3500000
4200000
3950000
2500000
2977159
2500000
2490000
14955158
Deposi
tory
Bond
Thou
sands
35
30
25
25
50
25
60
40
25
50
125
45
60
65
70
10
35
140
250
25
25
255
875
60
20
70
70
20
25
50
37
60
35
42
40
25
30
25
25
20036
STATE TREASURY
CUSTODY AND FUNDING ACCOUNT
ANALYSIS OF CASH BALANCE
JUNE 30 1950
Co
Bank Balances
Rome National City Bank
Rome Bank Trust
Roswell Roswell Bank
Royston TriCounty Bank
Rutledge Bank of
Sandersville Geo D Warthen Nat Bank
Sardis Bank of
Savannah Atlantic Savs Tr Co
Carver Savings Bank
Citizens Bk Tr Co
Citizens Sou Nat Bk
Ga State Savs Asso
Liberty Nat B T Co
Savannah B T Co
SharonBank of
Shellman First Nat Bank
SmyrnaBank of
Soperton Bank of
SpartaBank of Hancock County
Statesboro Bulloch Co Bank
Summerville Farmers Merchants Bank
Summit Duiden Banking Co
Swainsboro Central Bank
Citizens Bank of
Sylvania Bank of Screven County
Farmers Merchants Bank
Sylvester Sylvester Banking Co
Bank of Worth County
TalbottonPeoples Bank
TalapoosaWest Georgia Bank
Taylorsville Bank of
TempleBank of
TennilleTennille
ThomastonCitizens
ThomasvilleBank of
Commercial
ThompsonBank of
First National Bank
TiftonBank of
Banking Co
Southern Bank
Thomas County
Bank
Deposi
tory
Bond
Deposit Thou
Balance sands
9990151 300
21956980 220
950000 10
3500000 35
4950000 50
7000000 75
3500000 35
20000000 200
1500000 20
39999587 360
5000000
10000000 100
10000000 150
34999265 650
3500000 35
5000000 50
1500000 15
2500000 25
6475000 70
2450846 25
4975640 50
3500000 35
7916210 80
5000000 100
3955230 50
4000000 40
7604484 125
5459086 55
5000000 50
2500000 25
2500000 25
2500000 25
5000000 50
9991627 100
15029037 150
12396534 150
4000000 40
2500000 25
5980793 60
37
STATE TREASURY
CUSTODY AND FUNDING ACCOUNT
ANALYSIS OP CASH BALANCE
JUNE 30 1950
Bank Balances
Tifton
Citizens Bank of
Farmers Bank
ToccoaBank of
UnadillaExchange Bank
Union PointBank of
Farmers Bank
ValdostaCitizens Sou Nat Bank
First National Bank
VidaliaDarby Banking Co
Vidalia Banking Co
ViennaCitizens Bank
Villa RicaBank of
WadleyBank of
WashingtonFarmers Merchants Bank
Washington Loan Bkg Co
WaycrossFirst National Bank
Commercial Bank
WaynesboroBank of
First National Bank
West PointFirst National Bank
WinderPeoples Bank
WoodbineCamden County State Bank
WoodburyWoodbury Banking Co
WoodlandWoodland Bank
WoodstockBank of
WrightsvilleBank of
Exchange Bank of
ZebulonBank of
Deposit
Balance
2500000
3431321
2460566
2500000
950000
5450000
11765368
5490955
4452764
5000000
4985626
2500000
3486504
2500000
13375849
14983407
9315809
7659895
5493628
7500000
3000000
2977395
4994586
996254
6000000
8000000
5000000
4000000
Total Bank Balances
Cash and Checks for Deposit
33
20296256
8470293
Deposi
tory
Bond
Thou
sands
25
50
25
25
10
55

55
45
50
50
25
35
25
185
161
150
80
528
100
49
30
50
10
69
100
50
50
3328766549
Depository bond coverage is combined for all accounts in the named bank
in all locations38
STATE TREASURY
CUSTODY AND FUNDING ACCOUNTS
ANALYSIS OF SPENDING UNITS ALLOTMENT BALANCES
JULY 1 1949 AND JUNE 30 1950
Balances
Spending Unit
Agriculture Dept of Farmers Market Dev
Audit Dept of
Capitol Square Improv Com
Commerce Dept of
Comptroller General
July 1
1949
2000000
335000
3616166
767500
47346
3381488
292766
Confederate Pensions Dept of Pensions
Conservation
Geology Dept of
Oil and Gas Commission
Parks Dept of
General Operations
Veterans Park Development
Corrections Dept of Prisons
Education Dept of 176406661
Entomology Dept of 700000
General Assembly 9736396
Governor Public Bldgs and Grounds
Highways Dept of
Matching Federal Aid 614779064
Emergency Construction 150816461
Housing Authority
Judicial
Supreme Court
Court of Appeals
Superior Courts
Judicial Council
Labor Dept of Empl Security Agcy
Law Dept of
Library Court Reports
Military Dept of Defense Fund
Pardons and Paroles Dept of
Ports Authority
1250488
1432065
1324653
14517
497791
4068000
264382
247047
Public Hlth Dept of Hosp Construction 188744630
Public Safety Dept of
Public Service Commission
Revenue Dept of
Treasury Dept of
Public Debt PrincipalGeneral
Public Debt PrincipalW A
Public Debt PrincipalHighways
Public Debt InterestGeneral
Public Debt InterestHighways
3500000
6000000
3750500
27200000
200000
870405
162266
June 30
1950
5000000
775455
2000000
2000000
295000
4355800
2076860
2500000
151294585
18379837
3064955
334920174
1324248
1834410
1780260
2110072
391765
6500000
500000
418091
33500
526379
180306939
100000
3750500
100000
500000
1207505598 721838830
5P39
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 operat
ing 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 Stateowned 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 1950 there was 2594646809 in the State Treasury
General Fund Account after providing reserve of 721838830 to
cover 717988330 balances to the credit of spending units allotted
on budgets but undrawn from the Treasury and 3850500 Sinking
Fund held for retirement of the States Fixed Debt
This 2594647809 carried over to the next fiscal year compares
with 2779523829 available June 30 1949 and 2617459097 two
years ago
CURRENT FUNDED REVENUE
Revenue receipts funded into the State Treasury by the various
revenue collecting units in the fiscal year ended June 30 195040
STATE TREASURY
GENERAL FUND AND TRUST ACCOUNTS
amounted to 12536126997 which was 1538034916 in excess of
the 10998092081 revenue receipts the previous year and 17062
12707 more than receipts for the fiscal year ended June 30 1948
ALLOTMENTS TO SPENDING UNITS
The 12536126997 revenue receipts together with cash balance
of 2779523829 in the General Fund at the beginning of the fiscal
year made a total of 15315650826 available
From these available funds 12721004017 was allotted through
budget approvals to the several departments of the State for oper
ating costs in the fiscal year and 2594646809 remained as a cash
balance in the General fund on June 30 1950
The 12721004017 allotted to the various spending units in the
year ended June 30 1950 is an increase of 1884976668 over the
10836027349 allotments for the previous fiscal period ended June
30 1949 and 2049743667 in excess of the 10671260350 allotted
two years ago
REVENUE COLLECTIONS
Collections by the Treasury as a revenuecollecting agency in the
year ended June 30 1950 amounted to 57622927 and consisted of
157700 dividends on investments 54000000 W A Railroad
rentals 3000000 Henry Grady Hotel Grounds rents and 465227
from bond deposit fees miscellaneous sales and other sources
PRIVATE TRUST FUNDS
Private Trust Funds held June 30 1950 were 1512728 U S
Income Tax withholdings 2005868 Superior Court Judges Retire
ment Fund 387279 Solicitors General Retirement Fund 7696790
Teacher Retirement System deposits 678245 Land Title Registra
tion Fund and 721838830 in Sinking Fund for retirement of State
Debt and undrawn budget allotments previously referred to making
a total of 734119740
GENERAL
Books and records of the Treasury Department were found in
excellent condition all receipts were properly accounted for and ex
penditures were within the provisions of State Law
Appreciation is expressed to the State Treasurer and his staff for
the cooperation and assistance given the State Auditors office during
this examination and throughout the year
BUDGET FUNDS
41
RECEIPTS AND PAYMENTS
OF
SPENDING AGENCIES42
ALL STATE SPENDING UNITS
Consolidation
RECEIPTS 1949
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriations 4671710000
Budget Balancing Adjustments Lapses 6164317349
1950
10947202603
1773801414
Total Appropriations 10836027349 12721004017
Revenues Retained for Operations
Taxes
Grants U S Government
188175941
4679972123
Grants Counties 252840872
Donations 48764370
Rents on Investment Properties 686826
Earnings from Services 1346722951
Transfers from Public Trust Funds 5119885
Total Revenues Retained 6522282970
Total Income Receipts
177934251
5731356352
210139740
69671108
712950
1514793697
3234246
7707842344
17358310319 20428846361
NONINCOME
Public Trust Funds
Unemployment Compensation Tax 1120045095
U S Treas Interest on Comp Tax Fund 217359680
Gifts Contributions 524264060
Income 27718993
Transfers to Budget Funds 5119885
Investments 192994842
Total Public Trust
Private Trust Accounts
State Revenue Collections
Revenue Bonds
Loans Payable
Funds Receipts 2077262785
1757527774
Unfunded 7372704
1298004320
220281789
611736122
1850295
3234246
80618001
2209256281
1070774636
18453997
7800000
Total NonIncome Receipts 3827417855 3306284914
CASH BALANCES JULY 1st
Budget Funds 4308921248
Public Trust Funds 10011915108
Private Trust Funds 75788249
State Revenue Collections Unfunded 17588281
91960000
Sinking Funds
3652818747
10408332018
53564417
10215577
46637435
Total Cash Balances14506172886 14171568194
Totals 35691901060 37906699469ALL STATE SPENDING UNITS
Consolidation
43
PAYMENTS
1949
1950
EXPENSE
Personal Services
3410136190
Travel 221400243
Supplies Materials 1126368536
60396839
74713286
98079914
149016584
53480676
49094669
11099239
3165290
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Interest
Pensions Benefits 3144548087
Grants to Civil Divisions 5084873112
Equipment 181753707
Miscellaneous 8988254
3639554793
228882498
1326453442
70447725
89013017
110110742
68414320
57388443
12614873
8606207
6516416
3902763336
6624144854
244626512
38413982
Total Expense Payments13677114626 16427951160
OUTLAYS
Lands Improvements
Personal Services 331890508
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
40901032
58257284
678882
20607
50950
6815594
678170
196358
Contracts 3414601017
Miscellaneous 52144085
Equipment 381769602
376299869
45414638
103033126
810660
88437
12479
1039336
792455
118035
3215980256
973910
293218611
Total Outlay Payments 4288004089 4037781812
NONCOST
Public Trust Funds
Investments 708778424 592202276
Expense Objects of Trust 1899485 1501817
Pensions Benefits 969936733 1410834077
Total Public Trust Funds 1680614642 200453817044
HI
ALL STATE SPENDING UNITS
Consolidation
PAYMENTS Continued
1949
1950
NONCOST Continued
BrBelr SJSSJ 0702119
Revenue Bond Debt Z fJCS T00000
Loans Payable 33800000 9000000
7300000
Total NonCost Payments 35
55214151 3108840289
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
Private Trust Funds
3652818747 3604654309
10408332018 10613281362
State Revenue CollectionsnfeZIZZZ wAt ZTZ
Sinking Fund WAL577 28669574
a 46637435 22115262
Total Cash Balances 1t1 rc D1
14171568194 14332126208
Grand Total 3569196i 3T9fi66WLM45
FEDERAL INCOME TAX
ALL STATE UNITS46
ALL STATE UMTS
FEDERAL INCOME TAX
RECEIPTS
NONINCOME
Private Trust Account
Federal Tax Withheld
Departments Institutions
University System
CASH BALANCES JULY 1st
Private Trust Account
Departments Institutions
University System
1949
118736825
83251482
201988307
1003300
3364875
4368175
206356482
1950
126443643
91867222
218310865
2260450
3930638
6191088
224501953
PAYMENTS
NONCOST
Private Trust Account
Federal Tax to U S Government
Departments Institutions 117479675 126991129
University System 82685719 916A3717
CASH BALANCES JUNE 30th
Departments Institutions
University System
200165394 218604846
2260450
3930638
1712964
4184143
6191088 5897107
206356482 224501953
47
ANALYSIS
BY STATE UNITS
UNITED STATES INCOME TAX ACCOUNTS
State Unit
Agriculture Dept of
Audits Dept of
Banking Dept of
Cap Sq Imp Com
Citizens Council
Commerce Dept of
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
Employees Ret Sys
Entomology Dept of
Forestry Dept of
Game Fish Dept of
Geology Dept of
Governors Office
Herty Foundation
Highways Dept of
Hospital Authority
Judicial System
Supreme Court
Court of Appeals
Labor Dept of
Administration
Employ Security Ag
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
Ports Authority
Public Health Dept of
Administration Gen
Tuber Sanatorium
Cash Cash
Balance Receipts Payments Balance
July 1 With To U S June 30
1949 holding Gov 1950
179040 2439180 2618220
664610 664610
35500 516220 506370 45350
102010 102010
307450 307450
391140 391140
668330 668330
82670 82670
1816084 1816084
4745202 4745202
763092 763092
322450 322450
833860 833860
660610 660610
60002 33940 26080
349535 349535
2343533 2343533
1401630 1401630
234800 234800
1054335 1053615 720
16590 67120 66290 17420
24507587 24507587
8820 35700 44420 100
7520 38080 33448 12152
7650 42930 34730 15850
458800 458800
15518238 15518238
1208201 1208201
125450 125450
681900 681900
0 0
245260 245260
538426 538426
60 579788 579848
649855 649855
161456 161456
387886 387886
13161597 13161597
4481006 4481006
48
ANALYSIS
BY STATE UNITS
UNITED STATES INCOME TAX ACCOUNTS
State Unit
Public Safety Dept of
Public Service Com
Public Welfare Dept of
Administration
Cpnfed Soldiers Home
Training Sch for Girls
Trg Sch for Col Girls
Sch for Men Defec
Tr Sch for Boys
Tr Sch for Col Boys
Milledgv State Hosp
Factory for Blind
Purchase Dept of
Revenue Dept of
Secretary of State
State Treasury
Administration 3
General Assembly
Housing Authority
Supreme Court
Court of Appeals
Superior Courts
Oil Gas Com
Ports Authority
Education Fed Voc
Education Fed Reh
Education C S S Sal
Teach Retire System
Veterans Serv Office
Workmens Compensation
Board of
Warm Spgs Mem Com
Total Departments
Institutions
Cash Cash
Balance Receipts Payments Balance
July 1 With To U S June 30
1949 holding Gov 1950
2974945 2974945
995070 995070
4338343 4338343
31390 31390
159776 159776
4920 4920
436230 436230
540750 540750
71350 71350
7727449 7727449
147837 147837
613815 613815
7733450 7733450
1226469 1226469
27120 345193 342970 29343
987962 856900 1128832 716030
10810 8110 2700
79177 972805 967092 84890
75469 1019650 1000389 95730
206847 2495801 2494078 208570
530 17730 16900 1360
21040 253570 252480 22130
12050 175125 173740 13435
264825 3375683 3358398 282110
38840 608375 589785 57430
351895 351895
183650 5227880 5411530
1085625 1085625
107760 998766 1023962 82564
2260450 126443643 126991129 1712964ANALYSIS
BY STATE UNITS
UNITED STATES INCOME TAX ACCOUNTS
49
Cash
Balance
July 1
State Unit 1949
University System
Regents
Albany State Albany
Ga S W Col Americus
Univ of Ga Athens 2869694
Agric Exten Athens 580013
Inst of Tech Atlanta
Inst of Tech Lawson
Apts
Inst of Tech W G S T 177624
Univ of Ga Atlanta
School of Med Augusta
W Ga Col Carrollton
Mid Ga Col Cochran
N Ga Col Dahlonega 138950
So Ga Col Douglas
Ga Experiment Station
Experiment
Ft Valley State College
Ft Valley
Ga State Col for Women
Milledgeville
Ga State Col Savannah 3770
South Ga Teach College
Statesboro 168127
A B Agr Col Tifton
C P Exp Sta Tifton
Ga St W Col Valdosta
Totals Univ Sys 3930638
Totals State Gov 6191088
Cash
Receipts Payments Balance
With To U S June 30
holdings Gov 1950
1132551 1132551
891790 891280 510
617930 617930
22972318 22700542 3141470
7088263 7045299 622977
28865874 28865874
188820 145920 42900
1782284 1788642 171266
5181110 5181110
2670437 2670437
842974 842974
840240 840240
1934840 2073790
807058 807058
2400507 2400507
1351099 1351099
5072685
1825281
2362562
940794
766420
1331385
5072685
1821511
2325669
940794
766420
1331385
205020
91867222 91613717 4174143
218310865 218604846 5897107hRETIREMENT CONTRIBUTIONS
BY
ALL MEMBER STATE EMPLOYEES
51
52
H
TEACHER RETIREMENT SYSTEM CONTRIBUTIONS
BY ALL MEMBER STATE EMPLOYEES
RECEIPTS
1949
1950
NONINCOME
Private Trust Account
5 Contributions Withheld
Departments Institutions
University System
CASH BALANCES JULY 1st
Private Trust Account
Departments Institutions
University System
PAYMENTS
6115401
26665213
2500
1193827
4747803
28082928
32780614 32830731
0
1709369
1196327 1709369
33976941 34540100
NONCOST
Private Trust Account
To Teacher Retirement System
Departments Institutions
University System
6117901
26149671
4747803
28077869
32267572 32825672
CASH BALANCES JUNE 30th
Private Trust Account
Departments Institutions
University System
1709369 1711428
1709369 17U4428
33976941
3454010053
ANALYSIS OP EMPLOYEES CONTRIBUTIONS TO TEACHER RETIREMENT
Cash
Balance
Julyl
State Unit 1949
Audits Department of
Education Dept of
School for the Deaf
Acad for the Blind
No Ga Voc School
So Ga Voc School
Fubli Welfare Dept of
Tr Sch White Girls
Tr Sch Col Girls
Tr Sch for Boys
Tr Sch for Col Boys
Tr Sch for Men Def
State Treasury
Education Fed Voc
Education Fed Reh
Tea Ret Sys Dept of
Totals Depts Ints
University System
Regents
Albany St Col Alb
GaSWCol Americus
U of Ga Athens 1152223
Agr Extension 371543
Inst of Tech Atlanta
Univ of Ga Atlanta
U of Ga School of
Medicine Augusta
W Ga Col Carolltn
Mid Ga Col Cochran
N Ga Col Dahlonega 72232
Cash
Receipts Payments Balance
With To T R June 30
holding System 1950
17500 17500
1658468 1658468
471940 471940
268464 268464
405651 405651
318817 318817
8030 8030
2130 2130
37188 37188
7000 7000
3600 3600
52250 52250
1349107 1349107
154658 154658
4747803 4747803
76250 76250
555869 555869
306639 306639
6437254 6378586 1210891
4486962 4473046 385459
6135128 6135128
1229682 1229682
770106 770106
283400 283400
320800 320800
665194 744026
54
State Unit
University System Contd
S Ga Col Douglas
Ga Experiment Sta
Experiment
Ft Valley State College
Ft Valley
G S C W Milledgev
Ga St Col Savannah
S Ga Teacher College
Statesboro
A B A Col Tifton
C P Ex Sta Tifton
GSCWCol Valdosta
Totals Univ Sys
Cash
Balance
Julyl
1949

XNTRIBUTI tEMENT ONS TO TEACHERS
Cash
Receipts Payments Balance
With To T R June 30
holding System 1950
295120 295120
895683 895683
12187
94584
968785 968785
1598890 1598890
1104396 1116583
920247 896753
318120 318120
322133 322133
392270 392270
118078
55
EMPLOYEES RETIREMENT SYSTEM CONTRIBUTIONS
BY ALL MEMBER STATE EMPLOYEES
RECEIPTS
1950
NONINCOME
Private Trust Account
5 Member Contributions Withheld34985886
CASH BALANCE JULY 1st
Private Trust Account
PAYMENTS
0
34985886
NONCOST
Private Trust Account
To Employees Retirement System
33348091
CASH BALANCE JUNE 30th
Private Trust Account
1637795
3498588656
ANALYSIS BY STATE UNITS
EMPLOYEES CONTRIBUTIONS TO EMPLOYEES RETIREMENT SYSTEM
State Unit
Agriculture Dept of
Audits Dept of
Banking Dept of
Cap Sa Imp Com
Comptroller General
Education Dept of
School for the Deaf
Employees Ret Sys
Highways Dept of
Supreme Court
Labor Dept of
Labor Dept of ESA
Library
Personnel Board
Public Health Dept of
Battey State Hospital
Public Safety Dept of
Public Ser Com
Public Welfare Dept of
All Units
Secretary of State
Veterans Serv Dept of
Totals
Cash Cash
Balance Receipts Payments Balance
July 1 With To E R June 30
1949 holding System 1950
28500 28500
175676 175676
24030 24030
81735 81735
560 560
18040 18040
34370 27330 7040
7962835 7689820 273015
5832 5832
18720 18720
4644670 4644670
17640 17640
181090 181090
5875313 5875313
2026470 2026470
2892440 2892440
252290 252290
10715555 9357815 1357740
24480 24480
5640 5640
0 34985886 33348091 163779557
DEPARTMENT OF
AGRICULTURE
58
DEPARTMENT OF AGRICULTURE
RECEIPTS 1949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
40000000 147500000
82735599 18629847
Appropriation
Budget Balancing Adjustment
Revenues Retained
1308560
Earnings Development Services t
Transfers Other Spending Units 120000 l20000
Total Income Receipts 124796690 130298713
1930775 1405149
NONINCOME
State Revenue Collections Unfunded
CASH BALANCES JULY 1st
t 11036371 12737812
Budget Funds
Revenue Collections Unfunded inaivio
135833061 144441674
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Comunication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Inde mnities
Pensions Benefits
Equipment
Miscellaneous
Total Expense Payments
OUTLAYS
Lands Improvements
Personal Services
Contracts
CASH BALANCES JUNE 30th
Budget Funds
Revenue Collections Unfunded
44930592
8058984
3123465
2216090
2559042
11451341
3253818
3690
437335
344381
429139
1508046
50474746
9214574
2348379
2384794
2635234
10350059
2005660
51870
174704
258538
39033
2287098
1750025
78315923 83974714
1968615
42810711
12737812
48462894
10598917
1405149
135833061 144441674
59
DEPARTMENT OF AGRICULTURE
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
Cash in BanksOperating Fund 10598917
Revenue Collections 1405149
LIABILITIES RESERVES SURPLUS
ACCOUNTS PAYABLE
Detail in Work Papers
RESERVE FOR CONSTRUCTIONIMPROVEMENTS
Contracts Not Complete at Markets
For Food Penalties
For Funding to State Treasury
SURPLUS FOR OPERATIONS
Subject to Budget Approval
12004066
1820996
8174300
203036
1405149
409585
1200406660
DEPARTMENT OF AGRICULTURE
SUMMARY
FINANCIAL CONDITION
The State Department of Agriculture ended the fiscal year on
June 30 1950 with a surplus of 400585 after providing the neces
sary reserves of 1820996 to cover outstanding accounts payable
8174300 for completion of construction contracts 203036 for
penalties to be refunded and 1405149 for revenue collections to be
transferred to the State Treasury
REVENUE COLLECTIONS
The Department of Agriculture is the revenuecollecting agency
for certain licenses and fees pertaining to agricultural operations as
provided by law
In the fiscal period under review 76223280 was collected from
licenses and fees as detailed on page 3 of the unit report 748
18131 of the revenue collected was transferred to the State Treasury
in the year and 1405149 remained on hand June 30 1950 to be
transferred to the Treasury in the next fiscal period
Revenue collections the past three years are compared in the
statement following
YEAR ENDED JUNE 30
REVENUE COLLECTIONS
1950
Fish Dealers Licenses 930000
Fertilizer Fees 36025206
Feed Fees 18619639
Dairy Poultry Fees 929068
Farmers Markets 16423714
Egg Marketing 2364496
Insecticides and Miscellaneous 928157
1949
1187500
39055052
17600919
1711523
14617970
2313248
683672
1948
1052500
37147347
16454100
1446581
13326066
2372154
314403
Total 76223280 77169884 72113151
Decline in revenue from fertilizer fees is attributed to reduction
in cotton acreage It is reported that other Southern States have
had a decline in fertilizer sales
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for general operations of the Department
of Agriculture in the year ended June 30 1950 was 97500000
The amount provided with which to meet expenditures approved on61
DEPARTMENT OF AGRICULTURE
budget for general operating expenses in the year was 83870153
and the remaining 13629847 of the appropriation was lapsed to
the State General Fund as provided by law
Appropriation to the Department for Farmers Markets Develop
ment in the fiscal year was 50000000
45000000 and the balance of 5000000 from previous fiscal
period were provided to meet expenditures given budget approval for
Farmers Markets expansion and improvements
In addition to the 83870153 and 45000000 provided as the
years current appropriations 1428560 was received from sales
services and transfers from other Departments making total income
for the year 130298713
The 130298713 income together with the 12737812 cash bal
ance at the beginning of the fiscal period made a total of 143036525
available
83974714 of the available funds was expended under budget
approvals in the year for current operating expenses and 48462894
for new buildings and improvement and 10598917 remained on
hand June 30 1950 the end of the fiscal year
The first lien on this 10598917 cash balance is for liquidation of
1820996 in outstanding accounts payable 8174300 is reserved for
completion of construction contracts 203036 is for penalties to be
refunded and the remainder of 400585 represents funds which have
been provided in excess of obligations incurred and will be available
for expenditure in the next fiscal period subject to budget re
approvals
COMPARISON OF OPERATING COSTS
The Departments operating costs for the past three years are
compared by object and by activity in the following statement62
DEPARTMENT OF AGRICULTURE
YEAR ENDED JUNE 30
BY ACTIVITY
Commissioners Office
Fertilizer Division
Bureau of Markets
Market Bulletin
Pure Foods
Chemistry Laboratory
Pure Seed
Weights Measures
Veterinary
1950
3726701
6844040
8463337
8034760
8086225
8166794
4027405
2997362
14383824
Farmers Markets
Atlanta 17898803
Athens 20405
Columbus 13046774
Cordele
Donalsonville
Glennville
Hazlehurst
Jesup
Leesburg
Macon
Moultrie
Nashville
Pelham
Quitman
Rome
Sylvania
Thomasville
Thomson
Tifton
Toccoa
Valdosta
Vidalia
Waynesboro
Blackshear
Wrightsville
9724452
2255723
208692
72320
3289960
1568182
1547597
689460
2099746
1485095
707158
788347
253369
1420338
41184
4383028
225754
952678
2926070
225922
Canneries
Atlanta
Macon
Thomasville
1949
3753523
6629339
6525177
8943483
6999491
6561274
4117062
2685454
12584136
18008769
3153009
214347
1861757
674268
3824748
1146417
409429
12540902
2655899
3697225
4464427
1375924
4958926
816516
1467076
560
560
1948
3615235
6660752
5221725
7155930
7334617
6614944
3968201
2937677
14887657
64730448 58798939 58396738
15983259
5808440
1870135
295888
1070639
1125363
171542
7033160
295214
1871666
3112863
100000
4072
65831057 61270759 38742241
1228531 2093712 4466563
587474 629528 895911
60098 302311 372321
1876103 3025551 5734795
Totals132437608 123095249 102873774
mPersonal Service
Travel Expense
Supplies Materials 2348379
Communication Services 2384794
Heat Lights Power Water 2635234
Printing Publicity 10350059
63
DEPARTMENT OF AGRICULTURE
YEAR ENDED JUNE 30
BY OBJECT
1950
50474746
9214574
Repairs Alterations
Rents
InsuranceBonding
Indemnities
Pensions
Equipment
Miscellaneous
2005660
51870
174704
285838
3933
2287098
1750025
Outlay
Buildings
Lands
Improvements
83974714
48462894
1949
44930592
9058984
3123465
2216090
2559042
11451341
3253818
3690
437335
344381
429139
1508046
78315923 75087037
41456826 27786737
3322500
1948
45692395
9472819
3100291
2043671
2594208
8192578
1219411
65058
388566
349576
649440
1319024
132437608 123095249 102873774
331
186
231
Number of Employees at June 30
GENERAL
State Canneries are being operated in connection with markets
in Atlanta Macon and Thomasville Receipts from cannery opera
tions are to offset cost of operations only and are placed in the De
partments operating account
The operating cost of the Farmers Markets in the fiscal year
ended June 30 1950 exclusive of payments for new construction and
improvements was 18675831 Revenue collected from the operation
of the markets in the same period amounted to 16426714 Canning
plant activities for the year show operating expense exclusive of
outlay payments of 1821703 with income from sales and services
1278125
Printing cost of the Market Bulletin published by the Depart
ment of Agriculture for the year ended June 30 1950 was 7079760
and postage on Bulletins mailed amounted to 955000 making a total
of 8034760 This does not include compensation of officials and
employees for time devoted to editing and publishing as they are
employees of the Department of Agriculture
Contracts were let for buildings and paving at various markets
64
DEPARTMENT OF AGRICULTURE
the past year All buildings were under the supervision of W W
Simmons Architect and paving was approved by the State Highway
Department On page 9 of unit report will be found a schedule of
outlay costs by markets On the same page is also shown an analysis
of the 8174300 due on contracts to be completed
In the period under review 2400000 was paid to the Georgia
Poultry Improvement Association under terms of contract dated
April 28 1949
This contract provides that the Georgia Poultry Improvement
Association is to be paid 200000 each month until December 31
1950 by the Department of Agriculture to
1 Administer and carry out the National Poultry Improvement
Plan and the National Turkey Improvement Plan by hatcheries
R O P breeders dealers and supply flock owners
2 Employ and pay out of its funds all salaries for employees and
all other expenses necessary in carrying out this agreement
3 Maintain State official Poultry testing and diagnostic labora
tory service of all kinds at Gainesville Georgia for all poultry in
this State Whatever service charges are made by the said laboratory
conducted by the Georgia Poultry Improvement Association are to
be approved by the Department of Agriculture
In addition to the 200000 per month paid the Association the
Department of Agriculture is to assign the use of all laboratory
facilities equipment etc to the Georgia Poultry Improvement As
sociation
Legislative Act approved February 1 1946 recognizes the Georgia
Poultry Improvement Association as the official State agency for
administration of the National Poultry Improvement Plan and the
National Turkey Improvement Plan sponsored by the Bureau of
Animal Industry U S Department of Agriculture
Charges for laboratory services and tests made by the Georgia
Poultry Improvement Association have been retained by the Associ
ation This accounts in part for the 782455 decline in Dairy and
Poultry fees collected by the Department of Agriculture the past
year
Books and records of the Department of Agriculture are being
well kept receipts are under internal control and check and all
65
DEPARTMENT OF AGRICULTURE
officials of the Department and employees collecting revenue are
properly bonded
All receipts disclosed by examination have been accounted for
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 as
sistance given the State Auditors office during this examination and
throughout the year67
DEPARTMENT OF
AUDITS

68
DEPARTMENT OF AUDITS
RECEIPTS 1949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
Total Income Receipts
7200000 9500000
3550000 775455
CASH BALANCE JULY 1st
Budget Funds
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Insurance
Pensions Benefits
Miscellaneous
Total Expense Payments
OUTLAYS
Equipment
CASH BALANCES JUNE 30th
Budget Funds
10750000 10275455
1764029 2646355
12514029 12921810
6953960
867499
199597
128386
1561288
43720
3750
15321
8332137
918081
217515
127631
274980
22347
3750
239974
15386
9773521 10151801
94153
2646355
44899
2725110
12514029 12921810
From Audit Report by W R Osborn Co Certified Public AccountantsDEPARTMENT OF AUDITS
69
Atlanta Georgia
October 18 1950
Honorable B E Thrasher Jr
State Capitol
Atlanta Georgia
Dear Sir
We have made an audit of the books of account of the Department
of Audits of the State of Georgia for the year ended June 30 1950
and submit herewith our report together with the relative statements
enumerated in the index on the preceding page
A comparative statement of cash receipts and payments for the
years ended June 30 1949 and June 30 1950 is presented in Exhibit
A The Appropriation for the year ended June 30 1950 was
9500000 and such sum was received in cash from the State Treas
urer during the period under review Addition by budget balancing
adjustment of 775455 was in the State Treasury undrawn on June
30 1950
Cash on demand deposit was verified by direct communication
with the depositories and the bank balances were as follows
First National Bank Atlanta Georgia
Fulton National Bank Atlanta Georgia
1042488
907167
1949655
Funds on Deposit with the Fulton National Bank of Atlanta
Georgia are secured by 1000000 of DeKalb County Georgia School
District 2 Bonds due January 1 1953 Funds with the First Nat
ional Bank of Atlanta Georgia are secured by 2000000 2 U S
Treasury Bonds due December 15 1954
Receipts from the State Treasurer were verified by inspection of
the State Treasurers records All cancelled checks were compared
with the cash book entries and the supporting vouchers were ex
amined Signed receipts were submitted for personal services of
special investigators
Details of payments for expense and outlay are shown in Sched
ules 1 2 and 370
DEPARTMENT OF AUDITS
The following is a comparative statement of the operations for the
year ended June 30 1950 as compared with that at June 30 1949
Particulars 63049
Personal Services 6953960
Travel 867499
Supplies and Materials 199597
Communications i 283 86
Publications 1561288
Repairs 43720
Miscellaneous 253 2
Insurance on cr
Employees Retirement
Outlay 94L53
EARS ENDED Increase
63050 Decrease
8332137 1378177
918081 50582
217515 17918
127631 755
274980 1286308
22347 21373
15386 65
3750
239974 239974
44899 49254
10196700 329026
9867674
The cost of operating the Department for the year ended June
30 1950 as compared with the previous year increased by 3 290 26
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 and ad
ditional services of private concerns of special investigations and
audits
The work of employees in connection with the books and records
was excellent and it is apparent that the management of the Depart
ment is very efficient The courtesies extended by the personnel dur
ing the course of our examination is greatly appreciated
Respectfully submitted
W R Osborn Company
Certified Public Accountants71
DEPARTMENT OF
BANKING
72
DEPARTMENT OF BANKING
RECEIPTS 1949 1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 5000000 9600000
Budget Balancing Adjustment Lapses 2881670 1432848
Revenues Retained
Earnings 4400 53 25
Total Income Receipts 7886070 8172477
NONINCOME
Private Trust Account 5025 5126
CASH BALANCES JULY 1st
Budget Funds 87052 154268
Private Trust Fund 261444 266469
8239591 8598340
PAYMENTS
EXPENSE
Personal Service
Travel
Supplies Materials
Communication
Publications
Repairs
Insurance
Pensions Benefits
Equipment
Miscellaneous
Total Expense Payments
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Funds
5622357
1691963
32241
139517
204310
55302
32500
19333
21331
154268
266469
5983000
1835370
59183
154703
135300
14903
40707
39684
12648
28365
7818854 8303863
22882
271595
8239591 859834073
DEPARTMENT OF BANKING
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
CASH IN BANK
LIABILITIES
CASH LIABILITIES
None Reported
RESERVES
Unclaimed Deposits
U S Withholding Tax
SURPLUS
Available for Operations subject to budget approval
339827
271595
45350
316945
22882
339827Gr3
74
DEPARTMENT OF BANKING
SUMMARY
FINANCIAL CONDITION
The State Department of Banking ended the fiscal year on June
30 1950 with a surplus of 22882 after providing the necessary
reserves to cover 271595 private trust funds held on this date and
45350 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
In the year ended June 30 1950 25000 was collected from
business license tax on small loan companies 8247500 fees for open
bank examinations 433250 for Credit Union examinations and
910 from other sources making a total of 8706660 all of which
was paid into the State Treasury as required by law in the period
under review
Revenue collections for the past three years are compared as
follows
YEAR ENDED JUNE 30
REVENUE COLLECTIONS 1950 1949 1948
Business License Tax on Small
Loan Companies 25000 20000 91790
Fees for Open Bank Examinations 8247500 7811400 7387750
Credit Union Examinations 433250 426000 381750
Other Revenue 910 880 910
Totals 8706660 8258280 7862200
AVAILABLE INCOME AND OPERATING COST
State Appropriation to the Department for the year ended June
30 1950 was 9600000 The amount provided with which to meet
expenditures approved on budget for the fiscal year was 8167152
and the remaining 1432848 of the appropriation was lapsed to the
State General Fund as provided by law
In addition to State Appropriation funds 5325 was received
from sale of banking laws making total income available for the
year 8172477
OPERATING COSTS
Expenditures for operations in the year were 8303863 which
M
75
DEPARTMENT OF BANKING
V exhausted the 8172477 available income and reduced the 154268
cash balance held at the beginning of the fiscal period to 22882 on
U June 30 1950 the end of the fiscal period

HI
m
COMPARISON OF OPERATING COSTS
Operating costs for the past three years are compared in the
statement following
YEAR ENDED JUNE 30
EXPENDITURES
1950
Personal Services 5983000
Travel Expense 1835370
Supplies
Communication Services
Printing
Repairs
Miscellaneous

Insurance and Bondings
Pensions
Equipment
59183
154703
135300
14903
28365
40707
39684
12648
1949
5622357
1691963
32241
139517
204310
55302
21331
32500
19333
Totals 8303863 7818854
Number of Employees June 30
16
15
1948
5167650
1624287
60490
127352
265365
6743
35344
31828
14114
7333173
14
PRIVATE TRUST FUNDS
There was on deposit June 30 1950 in the name of the State
Department of Banking 271595 which represents accumulated
deposits from liquidation of banks that have not been claimed in
cluding interest earned thereon to this date
Federal taxes withheld from employees amounting to 45350
were held by the Department on June 30 1950 to be remitted to
the U S Government in the next fiscal period
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
5000000 and examiners 1000000 each
in the amount of
Books and records of the Department were found in excellent76
DEPARTMENT OF BANKING
condition all known receipts for the period under review were prop
erly accounted for and expenditures were within the limts of budget
approvals and provisions of State law
Appreciation is expressed to the Superintendent of Banks and the
staff of the Department of Banking for the cooperation and assis
tance given the State Auditors office during this examination and
throughout the year77
CAPITOL SQUARE
IMPROVEMENT COMMITTEE78
CAPITOL SQUARE IMPROVEMENT COMMITTEE
Sro
RECEIPTS
1949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 4000000
Budget Balancing Adjustments 6500000
Revenues Retained
Earnings 324900
Transfers Other Spending Units 3699996
6500000
2000000
302400
3699996
14524896 12502396
CASH BALANCES JULY 1st
Budget Funds
6997758
3105530
21522654 15607926
PAYMENTS
EXPENSE
Personal Services
Supplies Materials
Communication
3733322
470595
10211
Heat Light Power Water 2342206
Publications 76650
Insurance 4000
Repairs 757318
Rents 538500
Indemnities
Pensions Benefits
Miscellaneous
Building Cleaning Contract 4301940
3755506
405737
11808
2475723
30118
543606
393500
508347
111651
4416925
Total Expense Payments
12234742 12652921
OUTLAYS
Lands Improvement Contracts
Equipment
6060725
121657
90275
CASH BALANCES JUNE 30TH
Budget Funds
3105530
2864730
21522654 15607926
From Audit Report by W R Osborn Co Certified Public Accountants79
ill

CAPITOL SQUARE IMPROVEMENT COMMITTEE
Atlanta Georgia
October 18 1950
Capitol Square Improvement Committee
State of Georgia
Atlanta Georgia
Gentlemen
We have made an audit of the records of the Capitol Square Im
provement Committee of the State of Georgia for the year ended
June 30 1950 and submit herewith our report together with the
relative statements enumerated on the preceding page
Your original committee was appointed for the purpose of super
vising the construction of a building on the land owned by the State
of Georgia across the street from the State Capitol Building on the
South side of Mitchell Street Atlanta Georgia The building was
completed several years prior to the period covered by this report The
present committee supervises the maintenance and operations of the
building the building and improvements at 38 Capitol Square on the
South side of Mitchell Street and at 9294 Mitchell Street
The land and improvements at 38 Capitol Square were leased for
I a fiveyear period from October 1 1943 to September 30 1948 at
I a rental of 20000 per month They were rented on a month to month
j basis from October 1 1948 to March 31 1949 at the same rate
This property together with 30 Capitol Square was acquired by the
Committee on April 1 1949 for 6000000 The premises are now
occupied by the Veterinarian Division of the Department of Agri
culture and the Office of the Chief Drug Inspector of the State Board
of Pharmacy
The building located at 9294 Mitchell Street under lease by the
Department of Mines and Geology of the State of Georgia was
rented by the committee from March 1948 to March 1949 at a rate
1 of 27500 per month and since March 1949 for 32500 per month
It is occupied by the Library Division of the State Department of
i Education
The Committee is composed of
Dr M D Collins
Dr T F Sellers
Honorable J M Forrester80
CAPITOL SQUARE IMPROVEMENT COMMITTEE
Honorable Eugene Cook
Honorable Charles D Redwine
Honorable Ben T Huitt
Honorable Ernest Vandiver Jr
Honorable B E Thrasher Jr Secretary and Treasurer
A statement of receipts and payments for the year under review
as compared with the year ended June 30 1949 is presented in
Exhibit A The rents received 3699996 from the State Industrial
and the Georgia Improvement Security Agency were verified by
contact with each of these offices Rents received 302400 other
than State Agencies were not verified The receipts of 6500000
were verified by inspection of the State Treasurers records Addition
by Executive Order 2000000 was in the State Treasury undrawn
at June 30 1950 All paid checks were compared with cash book en
tries and the vouchers and supporting data attached to vouchers were
inspected An analysis of payments for expense for maintenance
of buildings and grounds is set forth in Schedule 1 Payments for
personal services are detailed in Schedule 2 Payments for outlay
are set forth in Schedule 3
The bank account at June 30 1950 was reconciled as set forth in
Schedule 4 and the balance of 864736 was verified by direct
communication with the First National Bank Atlanta Georgia the
depository The account is secured by 2500000 2 U S Treasury
Bonds due December 15 1952 which are being held by the First
National Bank Trust Department Atlanta Georgia
The following is a statement of payments for operating expenses
of the State Office Building for the year ended June 30 1950 in
comparison with the year ended June 30 1949 with increases or de
creases in the various accounts81
CAPITOL SQUARE IMPROVEMENT COMMITTEE
FOR THE YEARS ENDED
PARTICULARS
Personal Services
I Supplies and Materials
Communications
Heat Light Power and Water
Repairs
i Insurance
Building Cleaning Contract
Employees Retirement
Indemnities
June 30 June 30 Increase
1949 1950 Decrease
3668164 3703660 35496
468026 359837 108189
10211 11808 1597
2236915 2410558 173643
530148 530946 798
4000 30118 26118
4031940 4146925 114985
111651 111651
508347 508347
10949404 11813850
864446
The major portion of the increase set forth above was due to in
demnities paid employees for compensation and medical service claims
sustained in the amount of 8347 and an indemnity paid to Dr
Fred Curtis of 500000 as damages for personal injuries in the death
of his wife which occurred in an elevator accident in the new State
Office Building This indemnity was authorized under House Bill
No 100
Expenses for the Christmas display at the Governors Mansion
is included in the expense for Capitol Square and other property
Respectfully submitted
W E Osborn Company
Certified Public AccountantsTra83
GEORGIA
CITIZENS COUNCILShi
84
GEORGIA CITIZENS COUNCIL
RECEIPTS 1949 1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 6000000
Budget Balancing Adjustments 75000
Revenues Retained
Donations 322710
Transfers Other Spending Units 6005783
CASH BALANCE JULY 1st
Budget Funds
6005783 6247710
PAYMENTS
EXPENSE
Personal Services 3827546 3852551
Travel 443067 474754
Supplies 202173 260782
Communication 357245 471136
Heat Light Power Water 6600
Publications 559640 466127
Repairs 137598 15810
Rents 384154 387870
Miscellaneous 31414 194005
Total Expense Payments 5942837 6129635
OUTLAYS
Equipment 62946 63098
CASH BALANCE JUNE 30th
Budget Funds 54977
6005783 6247710
From Report by W R Osborn Co C P A
85
GEORGIA CITIZENS COUNCIL
Atlanta Georgia
November 8 1950
Honorable B E Thrasher Jr
State Auditor
State Capitol
Atlanta Georgia
Dear Sir
We have made an audit of the books of account of the Georgia
Citizens Council for the year ended June 30 1950 and submit here
with our report together with the relative statements enumerated
in the index on the preceding page
Our examination consisted of verification of the receipts and
payments as herein described for the period under review
GENERAL FUND
A statement of receipts and payments for the year ended June
30 1950 in comparison with the year ended June 30 1949 is pre
sented in Exhibit A The appropriation totaled 6000000 consist
ing of 75000 which was lapsed and 5925000 which 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
Other funds received consisted of gifts in the amount of 15000
representing donations from individuals into the Trustees Fund of
the Georgia Citizens Council which is discussed under the heading
Trustees Fund Payments for the period for expenses and outlay
amounted to 5938729 and these payments were verified by com
parison of paid checks with cash book entries and the vouchers
therefor with supporting data were inspected
An analysis of payments for expense in the amount of 5875631
is shown in Schedule 1 and an analysis of personal services
3827801 and travel expense 447605 is shown in Schedule 2
Payments for outlay 63098 are detailed in Schedule 3
Cash balance as at June 30 1950 in the amount of 1271 was
verified by a certification received from the depository and is detailed
in Schedule 4
TRUSTEES FUND
During the course of the audit it was determined that the Council
maintained a fund which was designated Trustees Fund
From an examination of correspondence on file in the Georgia86
GEORGIA CITIZENS COUNCIL
Citizens Council Office it appears that the Trustees Fund was es
tablished on June 27 1946 for the purpose of making payments of
certain expenses which the Council considered obligations but which
were not legal obligations of the State of Georgia Consequently the
trustees received contributions from various sources and apparently
deposited such funds intact in its special bank account and made pay
ments therefrom
In this connection it was apparent from correspondence on file
that the persons making contributions were aware of the ultimate
use of the funds
A statement by Honorable Jerome A Connor Director of Georgia
Citizens Council has been incorporated and made a part of this
report as Exhibit Bl This statement is in regard to funds re
ceived and disbursed from the Trustees Fund during his term of
office
A statement of receipts and payments for the period from June
27 1946 to June 30 1950 is presented in Exhibit Al Total gifts
or contributions received during the period amounted to 322710
We were unable to determine the source of all gifts however corre
spondence on file indicated that the funds received were bona fide
gifts and did not represent refunds of amounts paid out of the
General Fund The Amount of 15000 transferred to the General
Fund and payments for expenses for this period 254004 were
verified by inspection of cancelled checks Although invoices were
found in only a few cases correspondence was inspected which sup
ported other payments
An analysis of payments for expense in the amount of 254004
is shown in Schedule Al Payments of 24750 and 27149 for
personal services and travel expense respectively are detailed in
Schedule 2A
Cash balance 53706 as at June 30 1950 is shown in Schedule
3A and was verified by a certificate received from the depository
The Fulton National Bank of Atlanta Georgia
GENERAL FUND AND TRUSTEES FUND
A comparative statement combining the receipts and payments of
the General Fund and the Trustees Fund is shown in Exhibit AA
The figures shown for the year ended June 30 1949 represent
the receipts and payments of the Citizens Council General Fund for

87
GEORGIA CITIZENS COUNCIL
such year
The figures shown for the year ended June 30 1950 represent
the receipts and payments of the Citizens Council General Fund for
that year combined with the receipts and payments of the Trustees
Fund for the period from June 27 1946 to June 30 1950 Due to the
fact that the receipts and payments of the Citizens Council Trustees
Fund for the period from June 27 1946 through June 30 1949 have
not previously been taken into account they have been included with
the receipts and payments for the year ended June 30 1950
Respectfully submitted
W R Osborn Company
Certified Public AccountantsMMMt vi
89
DEPARTMENT OF
COMMERCE
90
DEPARTMENT OF COMMERCE
RECEIPTS
1949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
Revenues Retained
Earnings
TransfersOther Spending Units
1500000 8000000
8351390 1720452
46300
178000
Total Income Receipts 10075690 9720452
NONINCOME
Private Trust Accounts
4885
CASH BALANCES JULY 1st
Budget Funds
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
123820
2880843
10199510 12606180
PAYMENTS
EXPENSE
Personal Services J 442478
584696
238265
416678
1322691
47740
6448
8875
98807
169679
5044756
680313
584539
721168
2544978
96462
14438
59183
263153
Total expense payments 7318667 10008990
NONCOST
Private Trust Accounts
4885
CASH BALANCES JUNE 30th
Budget Funds
2880843
2592305
10199510 12606180
Act Approved 27194991
DEPARTMENT OF COMMERCE
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
BUDGET FUNDS
In Bank 592305
In Treasury 2000000
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
SURPLUS
For Operations subject to Budget approval
2592305
565905
2026400
2592305
92
DEPARTMENT OF COMMERCE
SUMMARY
INTRODUCTION
Act of the General Assembly approved February 7 1949 abol
ished the Agricultural and Industrial Board and created in its stead
the Department of Commerce
FINANCIAL CONDITION
The Department of Commerce ended the fiscal year on June 30
1950 with a surplus of 2026400 available for operations subject
to budget approvals after providing the necessary reserve of
565905 to cover outstanding accounts payable
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Department of
Commerce in the fiscal year ended June 30 1950 was 8000000
This was increased to 9720452 by transfer of 1720452 from the
State Emergency Fund to meet expenditures given budget approvals
as provided by law
The 9720452 income and the 2880843 cash balance at the
beginning of the period made a total of 12601295 with which to
meet expenditures approved on budget for the fiscal year
10008990 of the available funds was expended for budgetap
proved items of expense in the year and 2592305 remained on hand
June 30 1950
The first lien on this remaining cash balance is for liquidation of
565905 in outstanding accounts payable and the remainder of
2026400 will be available for expenditure in the next fiscal period
subject to budget reapprovals
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the Department of Com
merce and the previously reported Agricultural and Industrial Board
for the past three years are compared as follows93
DEPARTMENT OF COMMERCE
YEAR ENDED JUNE 30TH
Personal Services
Travel Expense
Supplies
Communication Services
Printing Publicity
Repairs
Rents
Insurance and Bonding
Equipment
Miscellaneous
1950
5044756
680313
584539
721168
2544978
96462
14438
59183
263153
1949
4424788
584696
238265
416678
1322691
47740
6448
8875
98807
169679
1948
4592863
538432
250264
320811
5030621
55107
5830
32845
308704
112088
Totals 10008990 7318667 11247565
Number of Employees June 30th
15
15
15
GENERAL
Expense accounts and mileage tickets of Public Relations Execu
tive Emmett A McNabb were not signed at time of payment but
signatures were affixed during the course of the examination re
ported herein
Travel expense accounts of Board Member Lonnie Pope for sub
sistence as shown on Vouchers Nos 1538 1306 and 1625 run from
1175 to 1675 per day which is excessive charge for travel as
compared to the average travel expense in other agencies Some
action should be taken to limit expense accounts
The Executive Secretary of the Department of Commerce is
bonded in the amount of 1000000
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 Depart
ment for the cooperation and assistance given the State Auditors
office during this examination and throughout the year95
COMPTROLLER GENERAL
gpm
96
COMPTROLLER GENERAL
RECEIPTS
1949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 6000000 22000000
Budget Balancing Adjustment Lapses 5522578 3537573
Revenue Retained
Earnings from Services 40035
Transfers Other Spending Units 4000000
Total Income Receipts 11562613 14462427
NONINCOME
Revenue Collections Unfunded
CASH BALANCES JULY 1st
Budget Funds
Revenue Collections Unfunded
425302
1525524
104600
1089017
2479192
529902
13618039 18560538
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publication
Repairs
Insurance
Pension Benefits
Equipment
Miscellaneous
Total Expense Payments
CASH BALANCES JUNE 30th
Budget Funds
Revenue Collections Unfunded
8105956
1094350
171869
512470
486694
16769
7650
168812
44375
9011840
1598035
272317
589015
2143853
602095
5867
4590
838549
68396
10608945 15134557
2479192
529902
1807062
1618919
13618039 1856053897
COMPTROLLER GENERAL
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
AVAILABLE CASH
In Banks
In State Treasury
LIABILITIES RESERVES SURPLUS
3130981
295000
3425981
LIABILITIES
Accounts Payable
Regular
Safety Fire Commission
RESERVES
Revenue Collections to be imbursed
into State Treasury
SURPLUS JUNE 30 1950
For Operations
20000
296821
316821
1618919
1490241
342598198
COMPTROLLER GENERAL
SUMMARY
FINANCIAL CONDITION
The Comptroller Generals office ended the fiscal year on June 30
1950 with a surplus of 1490241 available for operations subject
to budget approvals after providing the necessary reserves of
316821 to cover outstanding accounts payable and 1618919 for
revenue collections to be transferred to the State Treasury
REVENUE COLLECTIONS
The Comptroller Generals office is the revenuecollecting agency
for taxes and fees pertaining to the administration of the insurance
laws of the State
In the fiscal year 411059429 was collected from taxes and fees
and 0 98 exchange was refunded which with a balance of 529902
at the beginning of the period made a total of 411589429 collected
Of this amount 409970510 was transferred to the State Treasury
in the year and 1618919 remained on hand June 30 1950 to be
transferred to the Treasury in the next fiscal period
Revenue collections the past three years are compared in the
statement following
YEAR ENDED JINE 30TH
REVENUE COLLECTIONS 1950 1949 W8
Fire Inspection Assessments 3145900 2855312 262S
Insurance Regulatory Fees 14184319 14500500 12551900
Insurance Premium Tax
on Gross Premiums i78902210 347999128 3U3J
Insurance Agents Occupation Tax 14827000 14598000 15173000
411059429 379952940 341081197
AVAILABLE INCOME AND OPERATING COSTS
State appropriation for the operation of the Comptroller Generals
office in the year ended June 30 1950 was 22000000
The amount provided with which to meet expenditures approved
on budget for the fiscal year was 18462427 and the remaining
3537573 of the appropriation was lapsed to the State General Fund
as provided by law

IH99
COMPTROLLER GENERAL
From the 18462427 funds provided as the current years appro
priation 4000000 was transferred to the Public Service Commission
to reimburse the Public Service Commission for repairs to office space
necessary in order to release office space in State Capitol for use of
the Comptroller General This transfer reduced net income for the
operating cost of all activities of the office of Comptroller General to
14462427 for the year
The 14462427 net income and the 2479192 cash balance at the
beginning of the fiscal year made a total of 16941619 available
15134557 of the available funds was expended for operating ex
pense in the year and 1807062 remained on hand June 30 1950
The first lien on this remaining cash balance is for liquidation of
316821 in outstanding accounts payable and the remainder of 14
90241 will be available for expenditure in the next fiscal period sub
ject to budget reapprovals
COMPARISON OF OPERATING COSTS
Expenditures for operating costs the last three years are com
pared in the statement followingJt
100
COMPTROLLER GENERAL
YEAR ENDED JUNE 30th
BY ACTIVITY
General Office
Rating Department Insurance
Safety Fire Department
1950
5952799
878631
8303127
BY OBJECT
Personal Services
Travel Expense 1598035
Supplies and Materials
Communication Services
Printing and Publicity
Repairs and Alterations
Pensions
Insurance and Bonding
Equipment
Miscellaneous
272317
589015
2143853
602095
4590
5867
838549
68396
Number of Employees June 30th
General Office
Rating Department
Fire Safety Department
1949
6060611
827468
3720866
9011840
8105956
1094350
171869
512470
486694
16769
7650
168812
44375
1948
5795575
660668
3310871
15134557 10608945 9767114
6563414
830288
330330
468008
624402
6670
4098
897404
42500
15134557 10608945 9767114
7 13 17
3 2 2
8 10 10
38
25
29
The larger part of the increase in operating cost the past year is
due to the expense of administering the Safety Act approved by the
General Assembly February 25 1949 Previously this division of the
office administered the Georgia Building Safety Law of 1947 until
this Act was repealed
GENERAL
The Comptroller General is bonded in the amount of 2000000
Deputy Insurance Commissioner and Bookkeeper are bonded for
500000 each and other employees of the office are under schedule
bond of 100000 each
All receipts disclosed by examination have been accounted for and
expenditures were within the limits of budget approvals and sup
ported by proper voucher
Appreciation is expressed to the Comptroller and the staff of his
office for the cooperation and assistance given the State Auditors
office during this examination and throughout the year101
DEPARTMENT OF
CONFEDERATE PENSIONS

102
DEPARTMENT OF CONFEDERATE PENSIONS
RECEIPTS 1949
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 54780000
Budget Balancing Adjustment Lapses 13111358
Total Income Receipts 41668642 55499234
CASH BALANCES JULY 1st
Budget Funds 4072539 3635886
45741181 59135120
1950
43500000
11999234
PAYMENTS
EXPENSE
Personal Services
Supplies Materials
Communication
Repairs
Insurance
Equipment
Pensions
907800
56268
52145
625
47623
41040834
971350
49081
53920
29653
625
16800
53634064
Total Expense Payments
42105295 54755493
CASH BALANCES JUNE 30th
Budget Funds
3635886
4379627
45741181 59135120103
DEPARTMENT OF CONFEDERATE PENSIONS
SUMMARY
FINANCIAL CONDITION
The Department of Confederate Pensions ended the fiscal year on
June 30 1950 with a cash surplus of 4379627 of which 23827 was
available for administration and 4355800 was in the State Treasury
and reserved for payment of pensions due July 1 1950
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation to the Department for the year ended June
30 1950 was 1000000 for administration and 42500000 for pay
ment of pensions and Ordinaries Fees The 42500000 appropriation
for payment of pensions was increased to 54499234 by allotment of
11999234 to meet expenditures approved on budgets as provided by
law making total income for the year 55499234
The 55499234 income from appropriations together with 36
35886 cash balance at the beginning of the fiscal period made total
funds available 59135120
Expenditures by the Department in the year were 834750 for
administrative salaries 136600 for Ordinaries fees 161143 for
supplies communication services and other expenses and 53623000
for pensions to Confederate Soldiers and widows of Confederate
Soldiers making a total of 54755493 These expenditures reduced
the 59135120 available funds to a cash balance of 4379627 on
June 30 1950 the end of the fiscal year
23827 of this remaining cash balance will be available for ad
ministrative expenses in the next fiscal period subject to budget ap
provals and 4355800 is reserved for payment of pensions due July
1 1950
COMPARISON OF OPERATING COSTS
Administrative expenses Ordinaries fees and pension payments
the past three years are compared in the following statement
rnSft
104
DEPARTMENT OF CONFEDERATE PENSIONS
YEAR ENDED JUNE 30
PENSION PAYMENTS 1950 1949 1948
Confederate Soldiers
7500 per month 290000 157500 315000
Confederate Soldiers in the
Soldiers Home at 500 per month 2500 6000
Widows of Confederate Soldiers
at 5000 per month to 63049
7500 per month after 63049 53250000 40794334 46909000
Widows of Confederate Soldiers in
Soldiers Home at 500 per month 83000 86500 73500
Totals 53623000 41040834 47303500
Includes 2000 extra pension
authorized by Special Act
ORDINARIES FEES
Fees based on 200 per year
per pensioner 136600 158400 182400
NUMBER ON PENSION ROLLS
AT JUNE 1st
Confederate Soldiers 112
Confederate Soldiers in
Soldiers Home 1
Widows of Confederate Soldiers 557 638 724
Widows of Confederate Soldiers
in Soldiers Home 11 17 14
569 656 741
ADMINISTRATIVE EXPENSE
Personal Services 834750 749400 642914
Supplies 49081 56268 52141
Communication Services 53920 52145 49351
Other Administrative Expense 58142 48248 58253
Totals 995893 906061 802659
Number of Employees on
Payroll June 30th 4 3 4105
DEPARTMENT OF CONFEDERATE PENSIONS
SUMMARY
Pension payments were increased under authority of Act of the
General Assembly House Bill 601 approved January 31 1946 which
reads in part as follows
SECTION I
In addition to the accommodation provided for Confederate Vet
erans at the Confederate Soldiers Home of Georgia from and after
the passage of this Act said Home shall be maintained also for any
widows of Confederate Veterans who may by law be entitled to re
ceive pensions from the State on account of being such widows upon
complying with the conditions and provisions prescribed hereinafter in
this Act
SECTION III
Any widow of a Confederate Veteran entitled to draw a pension
from the State who does not elect to be maintained at the Confederate
Soldiers Home of Georgia shall continue to receive the pension pro
vided for her under the laws of Georgia
SECTION V
78216 Amount of pensions and time of payment Confederate
Soldiers shall be paid a monthly pension of seventyfive 7500 dol
lars per month on the first day of each month Widows of Confederate
Soldiers shall be paid a monthly pension of fifty 5000 dollars per
month payable on the first day of each month The several members
eligible for this pension but who are inmates of the Confederate
Soldiers Home in Atlanta are hereby given five 500 dollars per
month for incidental expenses
Prior to passage of the above Act the Confederate Soldiers who
were not maintained in the Soldiers Home were paid 5000 per month
and widows of Confederate Soldiers entitled to draw a pension from
the State were paid 3000 with Confederate Veterans only being
entitled to maintenance in the Confederate Soldiers Home
Both Confederate Veterans and widows of Confederate Veterans
who are maintained in the Soldiers Home are paid 500 per month
for incidental expenses but are not entitled to draw any pension from
the State while maintained at the Home
Amendment of February 1949 raised the pensions of widows of106
DEPARTMENT OF CONFEDERATE PENSIONS
Confederate Soldiers to 7500 per month but this was not given
effect in the year ended June 30 1949 because appropriation was not
sufficient beginning July 1 1949 to maintain the 7500 payments
for the year ending June 30 1950 Special Session of the General
Assembly provided appropriation to cover this increase effective
July 1 1949
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 250000 as required by law
Appreciation is expressed to the Director and the staff of the De
partment for the cooperation and assistance given the State Auditors
office during this examination and throughout the year107
STATE BOARD OF
CORRECTIONSw
108
STATE BOARD OF CORRECTIONS
RECEIPTS 1949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 37000000 103500000
Budget Balancing Adjustments 67490464 2621919
Revenues Retained
Earnings 22028222 79312333
Total Income Receipts 126518686 180190414
NONINCOME
Private Trust Accounts 12254403 11747644
CASH BALANCES JULY 1st
Budget Funds 12486397 17637117
Private Trust Funds 3552511 3425866
154812997 213001041
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials 69750701
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Equipment
Miscellaneous
Total Expense Payments
OUTLAYS
Lands Buildings
39413418 55658231
2361051 2728885
69750701 112522199
621132 1015410
1008476 2840235
3063 77620
706885 2032236
30845 83820
1295178 84379
406857 2100
5668156 5281718
102204 310012
121367966 182636845
32976
NONCOST
Private Trust Accounts
12382048
CASH BALANCES JUNE 30th
Budget Funds 17637117
Private Trust Funds 3425866
11086641
15157710
4086869
154812997 213001041STATE BOARD OF CORRECTIONS
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
109
CASH IN BANK
Administrative Account
Institution Account
Trust and Agency Account
ACCOUNTS RECEIVABLE
Institution
LIABILITIES RESERVE SURPLUS
LIABILITIES
Accounts Payable
Institution
RESERVES
Trust and Agency
SURPLUS
Subject to Budget Control
Administrative Account
Institution Account
143407
15014303
4086869
19244579
6429256
25673835
18018668
4086869
143407
3424891
3568298
25673835
Si
no
STATE BOARD OF CORRECTIONS
SUMMARY
FINANCIAL CONDITION
The State Board of Corrections ended the fiscal year on June 30
1950 with a surplus of 143407 available for administration and
3424891 for prison institution operations after providing the neces
sary reserve of 18018668 to cover outstanding accounts payable and
reserving 4086869 for Private Trust and Agency funds held on this
date
REVENUE COLLECTIONS
The State Board of Corrections is a revenuecollecting agency for
receipts from farming manufacturing and other activities at the
Prison
Total revenue collected in the year ended June 30 1950 was
79312333 all of which was retained by the Board as reimbursement
of expenses incurred in operations as authorized by Legislative Act
approved February 25 1949
Revenue receipts the past year are compared with collections by
the Board in the two previous fiscal periods as follows
YEAR ENDED JUNE 30
FARM SALES 1950 1949 1948
Canned Vegetables 866383
Hogs 38886
Livestock 251250 381575 411513
Hides and Fats 50190 44580 167700
Turpentine and Rosin 841372 606886 607582
Lard 266560
String Beans 34380 118112
Soil Conservation Program 390738 603184
Syrup 275140 137712
Miscellaneous 17000
Total Farm Sales 2323221 1612871 2174651
INDUSTRIAL DEPT SALES
Tags and Markets 15282831 17279031 18011834
Printing 55480 84133 93105
Wearing Apparel 47520 38500 800
Other Ind Dept Sales 141158 67176
Total Ind Dept Sales 15526989 17468840 18105739Ill
STATE BOARD OF CORRECTIONS
YEAR ENDED JUNE 30
1950 1949 1948
INMATE LABOR
Other Government Agencies 544377 2727770 2696882
ROAD CONTRACTS 59960034 9073490
OTHER SALES AND INCOME
Utility Services 854000 815099 815172
Horses and Mules 1 47550
Indemnities 271790
Other Receipts 103712 102910 28495
Total 957712 1189799 991217
Total Revenue Collections 79312333 32072770 23968489
The 79312333 revenue collected the past year exceeded the pre
vious years collections by 47239563 due principally to increase in
contracts for road work for the State Highway Department
AVAILABLE INCOME AND OPERATING COSTS
State appropriation to the Board for administration in the year
ended June 30 1950 was 8500000 The amount provided with which
to meet administrative expenditures approved on budgets for the
fiscal year was 8172337 and the remaining 327663 of the appro
priation was lapsed to the State General Fund as provided by law
Appropriation for the operation of the prison institutions under
the control of the State Board of Corrections in the fiscal year was
95000000 The amount provided with which to meet expenditures
for operation of the institutions in the fiscal year was 92705744
and the remaining 2294256 was lapsed to the State General Fund
In addition to the 100878081 funds provided as the current
years appropriations referred to in the preceding paragraphs the
Board collected and retained revenue amounting to 79312333 mak
ing total income for the year 180190414
The 180190414 income receipts and the 17637117 cash bal
ance at the beginning of the fiscal year made a total of 197827531
available
182669821 of the available funds was expended in the year for
budget approved items of expense and 15157710 remained on hand
June 30 1950112
STATE BOARD OF CORRECTIONS
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 reapprovals
COMPARISON OF OPERATING COSTS
The Boards expenditures for operations the past three years are
compared in the following statement
YEAR ENDED JUNE 30
BY ACTIVITY 1950 1949 1948
Administration 8085981 7875233 7281350
Maint and Oper of Institutions 57969631 70108413 66093590
Industries 4664460 7730286 6935876
Farm 15639126 17073168 16799179
Construction 727433
Supt of State Farm 459769 472642 256624
Juvenile Training Institute 4218586 4474267 3398111
Prison Branches 91632268 13633957
Totals 182669821 121367966 101492163
BY OBJECT
Personal Services 55658231 39413418 34359122
Travel Expense 2728885 2361051 1843415
Supplies and Materials 112522199 69750701 56342604
Communication Services 1015410 621132 507217
Heat Light Power Water 2840235 1008476 561224
Printing Publicity 77620 3063 16511
Repairs Alterations 2032236 706885 372924
Rents 83820 30845 2390
Insurance and Bonding 84379 1295178 763311
Indemnities 2100 406857
Equipment 5281718 5668156 3925437
Miscellaneous 310012 102204 58213
Total Expense Payments182636845 121367966 98747588
OUTLAY
Lands 32976 2744575
Total Cost Payments182669821 121367966 101492163
Number of Employees June 30
Administration 24 22 23
Institutions 255 218 173
279 240 196113
STATE BOARD OF CORRECTIONS
The increased cost the past year was largely due to work done for
the State Highway Department on road contracts for which there
was a corresponding increase in revenue collections by the Board as
previously referred to
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Fund receipts in the year ended June
30 1950 amounted to 11747644 which with a balance of 3425866
on hand at the beginning of the period made a total of 15173510 to
be accounted for Of this amount 11086641 was disbursed for ob
jects of trust and 4086869 remained on hand June 30 1950 the
end of the fiscal year
These funds are composed of Inmate deposits Prison Stores ac
counts County deposits for discharge of prisoners and other similar
accounts and are not a part of the funds for the maintenance and
operation of the Prison Institutions
GENERAL
The Director Treasurer and other responsible officials and em
ployees of the Board are properly bonded
Books and records of the Board of Corrections are well kept all
known receipts for the period under review have been accounted for
and expenditures were within the limits of budget approvals and sup
ported by proper voucher
Appreciation is expressed to the officials and staff of the Board of
Corrections for the cooperation and assistance given the State Audi
tors Office during this examination and throughout the yeari115
DEPARTMENT OF
EDUCATION116
DEPARTMENT OF EDUCATION
RECEIPTS 1949 1950
INCOME FROM STATE REVENUE
ALLOTMENTS
Appropriation 1915200000 4150000000
Budget Balancing Adjustments Lapses 2271036059 860000000
Revenues Retained
Grants from U S Government
Vocational Education 76718930 76718930
Vocational Rehabilitation 85164029 81562630
Lunch Program 234482814 243071900
Veterans Farm Program 289774259 411370222
Veterans OntheJob Training 40459605 137270810
Donations 1571057 1526182
Earnings Educational Services 1125809 2558398
Transfers Other Spending Units 90115437 97236107
Total Income Receipts 4825417125 5866842965
CASH BALANCES JULY 1st
Budget Funds 103565523 250821023
4928982648 6117663988
PAYMENTS
EXPENSE
Personal Services 88364350 94763655
Travel 12347759 13785139
Supplies Materials 3115932 5579383
Communications 3628006 5485730
Heat Light Power Water 122858 60442
Publications 2274147 3260681
Repairs 156742 168134
Rents 1953658 2046888
Insurance 360305 344748
Benefits 80247358 81060066
Giants to Civil Divisions 4310198891 5458978330
Equipment 437415 2338854
Miscellaneous 245542 154497
Total Expense Payments 4503452963 5668027647
OUTLAY
Equipment Text and Library Books 174708662 177932665
CASH BALANCES JUNE 30th
Budget Funds 250821023 271703676
4928982648 6117663988117
DEPARTMENT OF EDUCATION
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
CASH IN BANKS AND STATE TREASURY
State Funds 265684385
Federal Funds 6019291
ACCOUNTS RECEIVABLE Due from Various Agencies
Lunch Room Division Est 48289706
Commodity Division 137807
Veterans Farm Program 33713131
Veterans onthejob Training 11542645
Vocational Education 1876000
Vocational Rehabilitation 20000
Total Assets
LIABILITIES RESERVES SURPLUS
LIABILITIESAccounts Payable and Purchase Orders
School Administration Division 929834
Text Book Division 58753385
Lunch Program Division 295894
Commodity Division 162880
War Surplus Property Division 31500
Veterans Farm Training 1340500
Veterans onthejob Training 74645
Vocational Education Training 118935 61707573
RESERVES
For Restricted FundsGrants and Special Funds
Gen AdminCertification Fees 121664
School AdminSalary Adjust 3232360
Text Book Division 50131347
Lunch Room Division 49649667
Commodity Division 176177
War Surplus Property Division 1231035
Veterans Farm Program 33588309
Veterans onthejob Training 14911652
Vocational Education 2553000
Vocational Rehabilitation 583589
General Education Board 320220
Kellogg Foundation 68081
156567101
Total Liabilities and Reserves
SURPLUS
UnallottedUnencumbered
271703676
95579289
367282965
218274674
149008291
367282965
118
DEPARTMENT OF EDUCATION
SUMMARY
INTRODUCTION
The operations of the State Department of Education for the fis
cal year ended June 30 1950 are reported herein covering the follow
ing divisions and funds
AdministrationState Department
Grants to County and City School Systems
Textbooks and Libraries
Lunch Room Program
Surplus Commodities
War Surplus Equipment
Vocational Education
Vocational Rehabilitation
Veterans Farm Training
Veterans OntheJobTraining
Jeanes 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
1950 with an unallotted and unencumbered surplus of 149008291
after providing reserves of 61707573 to cover accounts payable and
encumbrances and 156567101 for restricted funds
Balance Sheet has been prepared from financial statements sub
mitted by the Department of Education to the State Budget Bureau
showing cash position as of June 30 1950
The unallotted and unencumbered surplus balance at the end of
the fiscal year represents the excess of funds provided under the
budget over obligations incurred and this balance will be available
within the next fiscal period subject to budget reapprovals

119
DEPARTMENT OF EDUCATION
AVAILABLE INCOME AND OPERATING COSTS
State appropriation for the operation of all units of the Depart
ment of Education in the fiscal year ended June 30 1950 was 41
50000000 This was increased to 5010000000 by transfer of 8
60000000 from the State Emergency Fund to meet expenditures
given budget approval as provided by law
In addition to the income from appropriation the Department re
ceived 949994492 in Grants from the U S Government and 40
84580 from gifts and earnings making total receipts for the year
5964079072
From the funds received 97236107 was transferred to various
units as listed below leaving 5866842965 net income available to
the Department of Education
The 5866842965 net income together with 250821023 cash
balance at the beginning of the fiscal year made total funds avail
able 6117663988
From the 6117663988 funds available 127994851 was ex
pended for administration and supervision 5454628955 for Grants
to County and City School Systems 4349375 for salaries of Re
gional Librarians 80994466 for Vocational Rehabilitation Trainee
costs 60000 General Education Board scholarships and 1779
32665 for text and library books and film equipment and 2717
03676 remained on hand June 30 1950
The first lien on this remaining cash balance is for liquidation of
outstanding accounts payable and encumbrances 156567101 is re
served for restricted funds and the remainder will be available for
expenditure in the next fiscal year subject to budget reapprovals
Grants to County and City School Systems in the fiscal year ended
June 30 1950 were 29919980 for County School Superintendents
salaries 292430150 for Administration and Supervision 10
62400 for Special Supervisors 3018542967 for Teachers Salaries
112815531 for Transportation 1106375197 Equalization Fund
117458569 for Vocational Education 1148200 for Jeanes Fund
242813560 for Lunch Room Program 408967500 for Veterans
Farm Training Program and 123094901 for Veterans onthejob
Training a total of 5454628955
Total Grants to County and City School Systems the previous fis
cal year ended June 30 1949 were 4306935141 and 3974940513
two years ago

I
120
DEPARTMENT OF EDUCATION
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the Department for the
past three years are compared in the following statement
YEAR ENDED JUNE 30th
BY ACTIVITY
1950
Grants to CoCity Systems5454628955
Administration 24368425
Text and Library Books 178318999
Regional Libraries
Library Extension
Surplus Commodities
War Surplus Equipment
Vocational Education
24120892
3205632
2435643
10518550
Vocational Rehabilitation 129999374
Veterans Farm Training
Veterans onthejob Training
General Education Board
Kellogg Foundation
Lunch Room Program
8184191
5475018
60000
4644633
1949
4306935141
22551912
169251669
22973801
1196676
3049102
507903
9847329
126206829
6386520
4394481
49620
1208
4809434
1948
3974940513
18764875
99227851
13415562
1202803
2874718
1224189
8836117
109364610
3487549
2338449
352672
600056
4177778
Totals 5845960312 4678161625 4240807742
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
Grants 54
Trainee Cost
Other Costs
94763655
13785139
5579383
5485730
60442
3260681
168134
2046888
344748
5600
80271519
155597
54628955
80994466
4409375
88364350
12347759
3115932
3628006
122858
2274147
156742
1953658
360305
175146077
245542
4306935141
80197738
3313370
77721557
11690572
3720415
3863871
72371
3034244
133713
1428538
109450
102640246
169973
3974940513
59204029
2078250
Totals 5845960312 4678161625 4240807742DEPARTMENT OF EDUCATION
121
Number of Employees
on Payroll June 30
Administration
Text Book Division
Regional Library Division
Library Extension Division
School Lunch Division
Surplus Commodity Division
War Surplus Equipment Div
Veterans Farm Training Div
Vetonthejob Training
Vocational Education Div
Vocational Rehabilitation
Totals
60 54 47
42 31 17
18 15 16
4 4 5
13 12 13
8 7 7
6 6 7
15 15 11
15 13 11
21 22 19
107 110 124
309
289
277
SUMMARY
GENERAL
Books and records of the Department of Education are well kept
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
The Superintendent of Schools and the Assistant Superintendent
have on file surety bonds in the amount of 1000000 each as re
quired by law and the accountant for the Department is bonded in
the amount of 500000
Appreciation is expressed to the members of the Board of Educa
tion the Superintendent and the officials and staff of the Depart
ment of Education for the cooperation and assistance given the State
Auditors office during this examination and throughout the year
mhm
122
DEPARTMENT OF EDUCATION
GRANTS TO REGIONAL LIBRARIES
YEAR ENDED JUNE 30 1950
County
BibbWashington Memorial Library 195000
BullochCounty Board of Education 330000
CarrollWest Georgia Regional Library 300000
ChathamEffinghamRegional Library 195000
CherokeeRegional Library 234375
ClarkeAthens Regional Library 342500
DeKalbDecaturRegional Library 135000
DoughertyAlbany Regional Library 171250
FloydCounty Board of Education 150000
FultonRegional Library 150000
GlynnBrunswick Public Library I 192500
HabershamCounty Board of Education 157500
HallRegional Library 150000
LowndesValdosta Carnegie Library 195000
MitchellBakerRegional Library 342500
RichmondAugusta Public Library 150000
SpaldingRegional Library 315000
TownsUnionRegional Library 315000
TroupLaGrange Memorial Library 142500
WhitfieldDalton Regional Library 186250
4349375GRANTS TO
COUNTY AND CITY SCHOOL SYSTEMS124
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS
YEAR ENDED JUNE 30 1950
Supts
County City Salaries
Appling 195000
Atkinson 215400
Bacon 171300
Baker 165300
Baldwin 195000
Banks 171300
Barrow 195000
Winder
Bartow 215000
Cartersville
Ben Hill 195000
Fitzgerald
Berrien 195000
Bibb 195000
Bleckley 183200
Cochran
Brantley 195000
Brooks 215400
Quitman
Bryan 183200
Bulloch 195000
Burke 215000
Butts 214300
Calhoun 195000
Camden 195000
Candler 195000
Carroll 192630
Carrollton
Catoosa 215000
Charlton 215000
Chatham 228750
Chattahoochee 195000
Chattooga 215000
Trion 1
Cherokee 195000
Canton
Clarke 195000
Athens
Administration Teachers
Supervision Salaries Transportation Equalization 10252236
3415569 19266513 1083600
1572315 9310740 664398 5511850
2008587 11083953 709821 5549750
904418 6139979 566028 3654550
865386 15042956 380664 6403650
1878215 9905347 500571 5938150
1435617 8449902 516600 5542300
12000 3568700 252900
3089624 23005306 4769206 1331397 10226300
2357038 14466386 1155746 814959 8447348
3031536 18036211 937998 8944400
159600 65111925 849744 4699800
152400
1558275 10014961 457722 5106600
1438149 9604270 729243 5118200
2377792 20954429 906750 8993667
4500
985629 8045383 425601 3704050
4024251 30610553 1756242 15842250
3227839 24658963 929223 10215910
666834 8855655 385002 4266200
1668677 11066931 423315 4627130
3000
722034 9488351 493362 4134740
1586217 9495694 581004 5611300
4311500 25459912 1230912 12762100
12000 5011418
2594316 13471294 622602 5932350
339286 6538872 436797 4113500
131999 78832130 1309680 5422500
66500
176081 1985416 38880 1550050
2165408 15587008 772434 7697240
4103400 211900
3263001 23487683 704898 9878050
4000
637753 7999526 308745 3910800
144000 14836922
125
Vocational
Education
386365
326484
156303
176331
483872
333387
301882
112962
582813
195930
107426
147650
8491095
124525
394734
345670
343335
273459
2028821
877799
188577
632628
65706
521490
987014
156295
26292
4851043
840491
161733
195738
187125
222293
849849
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS
YEAR ENDED JUNE 30 1950
Jeanes
Fund
10000
10000
20000
10000
10000
10000
10000
18000
15000
16000
ioooo
10000
10000
22000
Lunch
Program
1094649
535292
49300
225129
1486600
289637
889663
383661
1323013
632478
514851
16520
1036821
10300678
415598
525723
519737
1095044
459758
925321
1580910
592694
639091
433203
568813
353897
2385483
876451
1601276
342746
11272765
214542
1029001
693680
1644012
1016939
2829357
Veterans
Farm Tng
4242143
2183986
2281179
844149
2074529
2175837
4713025
4361169
2740103
2732820
863419
1702841
1585081
2762569
1245433
824138
7546518
3648102
845317
2384220
2329820
9388783
1627453
836775
4685686
3511831
952497
OntheJob
618333
2397965
8885271
7468374
Totals
39946075
20320465
22010193
12685884
26932657
21192444
22043989
4330223
44154622
6020017
29731615
1279692
35062436
93231626
19563722
525723
19584414
37665821
2048526
15366781
63594545
44375530
16078976
21449604
15684006
20684422
56740334
5887869
26220586
12849268
111000638
4159969
32992268
5170713
42884213
187125
15265553
26128502126
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1950
County City
Clay
Clayton
Clinch
Cobb
Supts
Salaries
171300
158400
171300
195000
Administration
Supervision
1028003
1641484
441040
2201256
2000
Marietta
Coffee
Douglas
Colquitt
Moultrie
Columbia
Cook
Coweta
Newnan
Crawford
126400
171300
195000
215000
215000
195000
Crisp 215000
Cordele
Dade
Dawson
Decatur
94000
195000
195000
DeKalb 215000
Decatur
Dodge 171300
Dooly 195000
Vienna
Dougherty 94000
Albany
Douglas 183200
Early 195000
Echols 183200
Effingham 195000
Elbert 195000
Elberton
Emanuel 171300
Evans 195000
Fannin 195000
Fayette 195000
Floyd 196700
Rome
3980681
5768879
7500
642630
1627703
1807076
1067946
1696997
2000
720679
879137
3415835
3000
80850
22000
30000
2873956
2682699
271616
14000
44000
1803197
2203802
244665
1142576
2279591
6000
4267113
1470601
3000
3217042
1636568
2906408
29500
18000
Teachers
Salaries
6707909
14605570
7196688
33260277
14359594
27505968
29630693
7834008
9028101
12817154
30231417
7462329
10875589
7736044
6726673
4493983
27753838
47307365
13220385
21161637
18184020
16712379
12966600
12265453
17648249
2981930
11576272
14936831
5258953
26536625
8394422
17789199
9229874
31691557
17518857
Transportation Equalization
254880
452196
573120
1451259
1403388
1748880
453492
855360
1139598
305865
619200
331803
365436
1030743
1172556
1396467
1013760
574002
579600
1298916
536400
668403
688995
1546416
313920
496161
350595
1476531
4125370
5945350
4567760
13871150
170900
12338852
15212650
507800
4025400
6592340
13131820
3918300
5648510
505800
2992350
3657200
13851150
16782580
12287150
8965000
4759400
241900
5951850
11406700
2663000
5315675
7244850
136900
13561560
5130300
8181550
4789800
11219617127
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1950
Vocational
Education
127847
232020
105892
594885
24810
479551
513188
360309
1359472
436668
223184
380143
248223
162236
652967
17945
298549
1666454
1033308
846102
592303
362465
1409933
268204
1190824
177117
486029
992662
780298
1381181
361670
509513
148378
3142254
152793
Jeanes
Fund
10000
10000
10000
10000
10000
10000
20000
20000
18000
10000
10000
21400
15000
10000
10000
10000
20000
10000
Lunch
Program
199728
1730764
297234
5019013
3365217
1801134
584549
2459161
2356757
806416
855469
768537
383693
790669
883885
638141
364224
1420048
5484878
1328868
1087655
502213
348255
2269304
953012
939849
268825
1064124
669298
773629
1334188
639487
1993657
477326
1787810
1806229
Veterans
Farm Tng
841565
480173
946940
2134440
5565712
3757586
3648144
933192
2674563
3435190
337691
3814468
949430
1972333
3806338
1211267
6583192
4581866
476491
1828873
4909835
815557
1976120
3906846
9675078
2576732
3188931
2041192
4609825
OntheJob
15332798
1824760
1952463
45100
1103159
10254674
3016583
989039
13004979
Totals
13466602
25245957
14299974
74072078
17920521
53211686
2922497
61071921
15758781
16520899
25870773
51118781
248223
13853060
24335440
10228888
12471021
12225862
53160406
73319804
14579253
46417459
36738261
710720
22440397
27662902
23833389
39803175
7870694
22424199
30924073
9972363
59472500
19105132
35571053
18868733
70075181
19495879128
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1950
Supts
County City Salaries
Forsyth 195000
Franklin 215000
Fulton 215000
Atlanta
Gilmer 171300
Glascock 140500
Glynn 215000
Gordon 195000
Calhoun
Grady 195000
Greene 195000
Gwinnett 195000
Buford
Lawrenceville
Habersham 195000
Tallulah Falls
Hall 215000
Gainesville
Hancock 195000
Haralson 215000
Bremen
Tallapoosa
Harris 215000
Hart 215000
Heard 215000
Henry 195000
Houston 165300
Irwin 94000
Jackson 114600
Commerce
Jasper 165300
Jeff Davis 183200
Jefferson 215000
Jenkins 183200
Johnson 107700
Jones 195000
Administration Teachers
Supervision Salaries Transportation 905922 Equalization 6602150
1820914 10913825
2730116 16158438 849510 8871600
2000
159600 120459180 1140399
18000
210000 163111008
1760780 10998434 390933 4961250
827914 4316140 359028 3301150
74998 26190282 453600
7500
2522598 16398747 925173 8729300
2850914 392800
2742447 22634255 1180197 11328200
9000
2571673 16805720 449397 7312620
2000
4967167 33927644 1423584 16247110
1777804 17760452 607176 9574900
24000 306800
3856342 29894380 1033146 13501750
2000 7326114
1823929 12590335 534303 6464560
1773140 16276664 889254 7634150
109436 11461246 606339 4740350
2747220 15577026 692496 9214250
8000
1925616 9704966 706563 7212350
1728009 14805447 580932 7531810
2590635 18652241 456192 5188700
2818141 15304155 881820 7031800
2410948 18562608 763740 9210700
12000
931035 8760731 567423 4355690
1790651 11307021 697869 5458342
3578038 20547548 1155942 8981310
1598126 12209684 1093707 6396100
2278570 11814001 1027728 8823203
1026056 8686571 500544 4830450
G Vocational
l Education
3 f 148596
ill 1036927
1488275
9378838
a 214177
a 176556
365380
Is 558133
li
i 907866
613198
M 2065522
11750
26829
505495
a 700051
273280
509717
it 157106
J 249120
ii 1077988
l 454018
iii 477242
239126
J 510580
503349
164070
I 568658
360100
fill 950778
l 823719
I 392915
J 195917
129
DEPARTMENT OF EDUCATION
iRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1950
Veterans
Jeanes Fund
Program 364993 Farm Tng 2505483 OntheJob Totals
23456883
1339397 6788495 37991483
10000 11686063 1709426 136885943
12867531 5471428 191038805
920949 2247683 21665506
232749 1295856 10649893
1766350 29073110
1267458 5099094 35695503
368065 3611779
10000 1557829 3580259 44145053
20000 1305009 2436995 31711612
2443521 3507449 64776997 11750 26829
1265066 2477080 34186973
65679 372479
1993742 4446916 55641327
1092821 8694215
10000 682419 1730614 24540877
688132 3326699 30960145
406283 406283
223742 223742
15000 549653 1411044 19357188
10000 1519796 6463790 670352 38195918
698788 2623294 23540595
10000 1099225 3455458 29883123
15000 1154192 954813 29416199
12250 1057731 2699154 30409631
1050184 3258841 35886970
534929 1290814 1989813
20000 482921 1266348 17118106
502460 2416090 22715733
10000 1386086 3259616 40078918
10000 462952 2186528 24964016
10000 577761 3060753 28092631
10000 508793 416800 16370131
130
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1950
Supts
County City Salaries
Lamar 215000
Barnesville
Lanier 215000
Laurens 195000
Dublin
Lee 94000
Liberty 105100
Lincoln 193000
Long 195000
Lowndes 215000
Valdosta
Lumpkin 171300
Macon 215000
Madison 195000
Marion 215000
Meriwether 195000
Miller 195000
Mitchell 195000
Pelham
Monroe 189000
Montgomery 215000
Morgan 195000
Murray 195000
Muscogee
First 6 Mos 110300
Muscogee Dist
Last 6 Mos
Columbus
McDuffie 215000
Mclntosh 177200
Newton 195000
Oconee 183200
Oglethorpe 195000
Paulding 195000
Peach 215000
Pickens 195000
Pierce 94000
Pike 215000
Administration Teachers
Supervision Salaries Transportation 332640 Equalization 3552700
1125832 7685872
3272803 420800
1187793 6277351 335106 3910650
4603288 36846029 1661400 17106850
338399 7297211 378018 2671100
1337803 9790295 471798 4958180
798349 5865401 290889 3443500
605644 5109672 430452 2855050
1683466 34179891 1756800 15473650
8000
1087720 6297748 277200 3617100
1635000 14135305 550422 6547700
2376154 13681075 993438 8423200
2000
1155005 7962436 481536 3699050
2582302 21552842 856512 9919200
1795274 11937875 614601 6374350
3809169 25289113 795204 11220400
956124 11121531 705969 6496820
1580735 10109734 392976 5502575
1614651 13117927 629379 5629390
22000
1620327 11384556 751680 5665550
10302443 226008 1838800
12858 29394700 452016 2173753
7000
17144 26005548
1406063 11648468 362556 5350600
4000
789253 7009510 389970 3347500
1500
1320648 17944715 595170 8223920
1342554 8273642 471096 4829000
1582639 10850304 723960 4105400
2000
2499687 13755298 634716 7287500
1206386 11626487 253404 5076450
44000
1499921 10510163 443520 5458850
2276592 14910699 604098 7076000
1777850 10688817 450846 4845650
131
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1950
Vocational
Education
195663
243967
1261913
57787
181260
198056
158783
11934
1087611
558599
140099
361412
728940
340960
527575
175933
884648
22500
471037
337843
470236
351134
57595
3802105
811411
530619
153742
1179728
434156
125719
396290
876165
335801
597809
318547
Veterans
1 ciino
Fund Program Farm Tng OntheJob Totals
366428 1161300 14439772
274498 378913 4542677
439316 1133777 13742960
10000 1301076 7666157 70651713
955404 5275612 6288803
297429 508285 11765702
10000 600287 1196225 18667744
336629 1130873 12217424
335557 9543309
10000 1200389 5177198 60784005
1990356 5623923 8180878
418083 1275928 13285178
10000 828615 1746274 26029728
1045634 4666819 32112260
10000 296462 1298375 15458824
10000 1476032 2194177 39313640
196586 2531647 23821266
10000 1059626 645261 3827709 47090869 667761
10000 834974 1884562 22670017
224712 2402586 20766161
10000 858297 2555232 25102112
1124340 4357533 25450120
614449 192996 13342591
2469117 181031 326413 38818993
995569 2146851 29976523
10000 722899 1697934 21948139
497160 829992 13195827
20000 1620206 1695346 145300 32940033
630996 2976706 19141350
15000 660492 2137897 20398411
1035704 2908754 28712949
10000 762547 2662144 22732583
313193 1559472 20315920
1000570 3769426 30329194
18000 587851 1758030 20660591
132
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1950
Supts Administration Teachers
County City Salaries Supervision Salaries Transportation Equalization
Polk 195000 2312369 1500 21324137 972297 9295050
Cedartown 8384451 712700
Pulaski 171300 1338157 9974117 677826 5407022
2000
Putnam 195000 824192 8873754 322803 4126000
Quitman 183200 439663 3559750 166608 1752600
Rabun 215000 613343 10291773 390240 5085050
Randolph 215000 2375402 16340759 662319 8113850
Richmond 215000 87605 39000 55526108 627624 4414400
Rockdale 165300 1025484 7398782 355041 4137390
Schley 140500 625601 5096408 203004 2811500
215000 2790132 19121546 1032273 8404383
1500
Seminole 195000 1494413 10372355 478719 4675760
Spalding 215000 1630844 15293679 479457 6916250
Griffin 9509579
195000 2368934 12848352 456966 5127550
2000
Toccoa 10000 5383658 628700
Stewart 215000 1187762 10472636 294282 4222850
Sumter 215000 1275746 12722959 964476 5494000
Americus 8114000 51000
Talbot 195000 677048 6895601 527463 4289500
Taliaferro 94000 1064628 6517882 164160 3616820
Tattnall 195000 3538498 19461532 1189872 10231150
Taylor 195000 1806131 11169906 658035 6344900
Telfair 185900 2598039 16609732 1164798 8755150
Terrell 195000 1653163 14093242 509814 4700000
Thomas 215000 3001118 9000 25794662 1630296 12762514
Thomasville 9007267 203900
Tift 195000 2181209 20392010 954882 11826800
Tifton 671728
94000 3211910 2000 20615637 767520 9880640

Vidalia
Towns 171300 1396353 6567296 252000 3509800
Treutlen 183200 1457016 8637723 499041 5254000
Troup 215000 3320156 18109736 1069488 8945450
Hogansville 3444426 9000
LaGrange 16456369
West Point 2612657 48000
133
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1950
Vocational Jeanes Veterans
Education Fund Program 2241572 Farm Tng 3993072 OntheJob Totals
243762 10000 40588759
n 49826 1036662 10183639
s 172083 10000 174014 1138276 19064795
164411 20000 455822 724455 15706437
ii 123187 211125 644796 7080929
i 520955 1487830 2583337 21187528
i 895560 10000 791346 3041995 32446231
2606781 20400 6421678 1062463 4515327 75536386
144242 567522 459902 14253663
31 174947 156460 1006946 10215366
i 603232 10000 923509 3954443 37056018
a 350281 10000 476968 2173318 20226814
j 426822 10000 1802549 1218601 27993202
61333 797808 8660302 19029022
ij 703207 1019008 898360 5351466 28970843
I 64706 615680 6702744
444379 28000 320613 1964145 19149667
444535 560357 2631491 24308564
J 93805 823501 9082306
ij 220942 23500 256028 389485 13474567
459417 17150 106762 868813 12909632
i 762802 10000 1367613 3527825 40284292
J 450024 540300 2111407 23275703
if 214998 10000 741729 2431194 32711540
1 514648 15000 533951 2463163 24677981
1I 1156666 15000 1815695 4384626 50784577
1 176542 1302831 10690540
562452 89495 10000 1551926 1475293 5151955 42826234 2236516
II 849888 38527 1510126 4204800 41136521 38527
208720 289021 1107176 13501666
257888 10000 599843 1978851 18877562
ii 244695 19500 1250899 402156 3818552 37395632
ii 368679 153132 1337033 5312270
33339 2306159 5237311 24033178
J 5000 171850 2837507
134
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1950
Supts Administration Teachers
County City Salaries 195000 Supervision 1712051 Salaries Transportation 647802 Equalization
Turner 11560949 5902770
Twiggs 215000 1251877 9102015 410436 4338550
171300 1942301 9036130 260640 4196850
215000 2537719 14534408 606204 5518550
Thomaston 11748729 1517500
Walker 215000 3360310 28965645 947025 11563750
Chickamauga 1478472 271900
Walton 215000 3003147 20234564 930240 9903150
6000
Monroe 6000
Ware 215000 1380753 32090572 1002492 13354500
Waycross 15500
Warren 94000 1168634 9215072 489933 5038750
Washington 195000 3708201 23523107 954072 9926850
2000
Wayne 195000 2289288 17101008 895023 8479630
Webster 164700 685965 4542392 288396 2884800
Wheeler 183200 1506699 8991909 579456 5132140
White 171300 1555903 8016932 401040 4543900
Whitfield 183200 3084164 17953068 1058823 9796900
Dalton 11399696 86000
Wilcox 195000 1983149 12186784 781200 7064300
Wilkes 195000 1832087 14126986 534060 5281250
Wilkinson 183200 1170737 10606262 574758 5868600
Worth 195000 2802740 1500 19285936 830196 8740200
Supts Office Atlanta
Savannah Diocese
TOTALS 29919980 292430150 1062400 3018542967 112815531 1106375197
Special Supervisorteachers

135
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1950
Vocational
Education
P 408302
189266
188965
159900
285170
214471
26688
985458
170698
487445
671601
176694
767928
791413
152713
729148
286100
891267
63353
769019
624329
294870
931648
Veterans

Fund Program 693181 Farm Tng 2684117 OntheJob Totals
23804172
10000 630494 826047 16973685
8347 2022316 17826849
20000 1309657 1321521 851243 25752681 14872920
1737624 2516701 49520526
217720 1994780
10000 1407181 966556 5552037 42246777 1143254
10000 1048195 2035481 51624438
1460455 8445561 10593117
10000 431221 1746562 18370866
18000 927897 3184878 43207933
10000 1193275 2093882 33048519
292232 815188 9826386
10000 590740 3911846 21635138
414864 2128272 17518311
2791045 4853511 40611978
1274620 12823669
16000 657453 3538185 27191090
746302 2133925 513005 25986944
10000 512437 798367 20019231
15000 1218493 5273175 39293888 1722676
1722676
pi17458569 1148200 242813560 408967500 123094901 5454628955137
DEPARTMENT OF
EDUCATION
School for the Deaf
Cave Springs138
DEPARTMENT OF EDUCATION
SCHOOL FOR THE DEAF CAVE SPRING
RECEIPTS 1949
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 22104295
Revenues retained
Earnings Educational Services 560863
Total income receipts 22665158 23224819
CASH BALANCES JULY 1st
Budget Funds 808207 777729
23473365 24002548
1950
22762754
462065
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Pensions Benefits
E quipment
Miscellaneous
13311863
137987
7302793
81487
724800
104213
66469
3000
433907
510347
18770
14115330
142081
6812093
87021
805408
3926
217646
2850
2000
24661
682752
49748
Total Expense Payments 22695636 22945516
CASH BALANCES JUNE 30th
Budget Funds
777729
1057032
23473365 24002548139
DEPARTMENT OF EDUCATION
SCHOOL FOR THE DEAF CAVE SPRING
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
Cash in Bank 1057032
Miscellaneous SalesJune 1950 56678
Total Current Assets
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable Current
RESERVES
For Fuel Commitments
SURPLUS JUNE 30 1950
For Operation Subject to Budget Approval
1113710
479470
615000
19240
1113710140
DEPARTMENT OF EDUCATION
SCHOOL FOR THE DEAF CAVE SPRING
SUMMARY
FINANCIAL CONDITION
The School for the Deaf which is under the control of the De
partment of Education ended the fiscal year on June 30 1950 with
a cash surplus of 19240 after providing the necessary reserve of
479470 to cover outstanding accounts payable and reserving 6
15000 for fuel commitments
AVAILABLE INCOME AND OPERATING COSTS
Allotment of State Appropriation funds to the School by the De
partment of Education in the year ended June 30 1950 was 227
62754
In addition to the 22762754 provided as the current years ap
propriation 462065 was received from earnings sales and mis
cellaneous refunds making total income for the period 23224819
The 23224819 receipts and 777729 cash balance at the be
ginning of the fiscal year made a total of 24002548 available
22945516 of the available funds was expended in the fiscal year
for budget approved items of expense and 1057032 remained on
hand June 30 1950 the end of the fiscal year
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 reapprovals
COMPARISON OF OPERATING COSTS
Operating costs for the past three years are compared in the state
ment following141
DEPARTMENT OF EDUCATION
SCHOOL FOR THE DEAF CAVE SPRING
YEAR ENDED JUNE 30th
EXPENSE
Personal Services
Travel Expense
Supplies Materials
Communication Services
Heat Light Power Water
Printing Publicity
Repairs Alterations
Rents
Insurance Bonding
Pensions
Equipment
Miscellaneous
Total Expense Payments
OUTLAY
Architectural Services
Total Cost Payments
Number of Employees on
Payroll June 30th
Average enrollment of deaf
children in the school for
the year ended June 30th
Annual student per capita cost
Expense
Outlay
1950
14115330
142081
6812093
87021
805408
3926
217646
2850
2000
24661
682752
49748
22945516
63
291
78850
1949
13311863
137987
7302793
81487
724800
104213
66469
3000
433907
510347
18770
65
296
78850
1948
11744030
128348
6553247
68156
654585
2622
84271
294346
889789
26198
22695636 20445592
585000
22945516 22695636 21030592
62
284
76674
71991
2060
76674
74051
GENERAL
The Superintendents official bond is written in the amount of
500000
Books and records of the School are maintained in the Depart
ment of Education and were found in good condition All receipts dis
closed 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 School
for the cooperation and assistance given the State Auditors office
during this examination and throughout the year143
DEPARTMENT OF
EDUCATION
Academy for the Blind
Macon144
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND MACON
RECEIPTS 1949
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 12081764
Revenues Retained
Earnings Educational Services
NONINCOME
Public Trust Funds
Interest on Investments
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total Expense Payments
OUTLAYS
Lands Improvements
Personal Services
Supplies Materials
Contracts
E quipment
NONCOST
Public Trust Funds
Expense
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
35000
363941
69246
6932925
41132
4064788
59777
305384
7301
133586
5775
181331
545143
28143
3861
93385
136559
10861
1950
16456499
Total income receipts 12081764 16456499
25000
136559
10861
12549951 16628919
8109860
172236
3328270
62805
299089
15815
122512
315
2100
219301
97201
12305285 12429504
20000
28129
249500
440614
4626
3425311
31235
12549951 16628919145
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND MACON
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
CASH ON HAND
Budget Funds 3425311
Public Trust Funds 31235
INVESTMENTS
U S Savings 2V2 G Bonds
Nos M4035599 M4035780 M4035781
M4035782 M4035784 M4837907
M4837908 M4837909 M4837910
M4837911 10 Bonds 100000 each Par
40 Shares Southwestern R R Co
Certificate No Ma4005
3456546
1000000
400000
1400000
4856546
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
RESERVES
For Fuel Contracts
For Building Contracts
For Equipment
For Operations Special Allotments
For Public Trust Funds Pupil Fund
SURPLUS JUNE 30 1950
For Operations
Subject to Budget Approval
500000
1270958
842382
218660
217439
2832000
1431235
375872
4856546146
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND MACON
SUMMARY
FINANCIAL CONDITION
The Academy for the Blind which is under the control of the De
partment of Education ended the fiscal year on June 30 1950 with a
surplus of 375872 after providing the necessary reserve of 217439
to cover outstanding accounts payable and reserving 2832000 for
fuel contract building contracts to mature equipment purchases and
special allotments for operations
AVAILABLE INCOME AND OPERATING COSTS
Allotment of State Appropriation funds to the Academy by the
Department of Education in the year ended June 30 1950 was 164
56499
The 16456499 provided as the current years appropriation and
the 136559 cash balance at the beginning of the fiscal year made a
total of 16593058 available
13167747 of the available funds was expended in the fiscal year
for budget approved items of expense and outlay and 3425311 re
mained on hand June 30 1950 the end of the fiscal year
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 reapprovals
COMPARISON OF OPERATING COSTS
Operating costs for the past three years are compared in the state
ment following147
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND MACON
12305285 10977531
YEAR ENDED JUNE 30th
EXPENSE 1950 1949 1948
Personal Services 8109860 6932925 6303415
Travel Expense 172236 41132 95081
Supplies and Materials 3328270 4064788 3677566
Communication Services 62805 59777 45239
Heat Light Power Water 299089 305384 253263
Printing Publicity 15815 7301 19421
Repairs Alterations 122512 133586 121908
Rents 315 5775 1960
Insurance Bonding 2100 181331 112524
Equipment Purchases 219301 545143 331834
Miscellaneous 97201 28143 15320
Total Expense Payments 12429504
OUTLAY
Improvements Remodeling
and New Equipment 738243 3861 548270
Total Cost Payments 13167747 12309146 11525801
Number of Employees on Payroll
at June 30th 45 43 33
Average Enrollment of
Blind Pupils 176 151 164
Per Capita Cost
Current Operating Expense 70622 81493 66936
Outlay 4195 25 3342
74817 81518 70278148
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND MACON
PUBLIC TRUST FUNDS
In the Pupils Trust Fund a fund established many years ago for
the benefit of blind children at the Academy there were investments
of 1400000 in stocks and bonds and 31235 in the Trust Fund bank
account at June 30 1950 making corpus of the fund on this date
1431235
GENERAL
The Superintendents bond is written in the amount of 400000
Books and records of the Academy are maintained in the De
partment of Education and were found in excellent condition All
receipts disclosed by examination have been accounted for and ex
penditures 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 Academy
for the cooperation and assistance given the State Auditors office
during this examination and throughout the year149
DEPARTMENT OF
EDUCATION
Middle Georgia
Vocational School
Milledgeville150
DEPARTMENT OF EDUCATION
MIDDLE GEORGIA VOCATIONAL SCHOOL MILLEDGEVILLE
RECEIPTS 1949 1950
CASH BALANCE JULY 1st
Budget Funds
132044 132044
132044 132044
PAYMENTS
CASH BALANCE JUNE 30th
Budget Funds
132044 132044
132044
132044
Inactive151
DEPARTMENT OF
EDUCATION
North Georgia
Trade and
Vocational School
Clarkesville152
DEPARTMENT OF EDUCATION
NORTH GEORGIA TRADE AND VOCATIONAL SCHOOL CLARKESVILLE
RECEIPTS 1949 1950
INCOME FROM STATE REVENUE ALLOTMENT
Transfers Other Spending Units 15225891 15234132
Revenue Retained
Earnings Educational Services 22538506 24779248
Total income receipts 37764397 40013380
CASH BALANCE JULY 1st
Budget Funds
PAYMENTS
6377348
5585825
44141745 45599205
EXPENSE
Personal Services 15715055
Travel
Supplies Materials
Communication
Heat Light Water Power
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
15715055 17368304
196010 142307
9475916 12410547
80763 106805
820954 1054253
137365 51465
189228 167013
30000
312436 5040
4086111 1825910
76424 73359
Total expense payments 31120262 33205003
OUTLAY
Lands Improvements
Personal Services 2732907 364238
Supplies Materials 3850025 1084700
Contracts 439439
Equipment 413287 678069
Total outlays payments 7435658 2127007
CASH BALANCE JUNE 30th
Budget Funds
5585825 10267195
44141745 45599205153
DEPARTMENT OF EDUCATION
NORTH GEORGIA TRADE AND VOCATIONAL SCHOOL CLARKESVILLE
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
Cash in Bank and on Hand
Accounts Receivable
Veterans Administration
Vocational Rehabilitation
Total Assets
1200000
350000
10267195
1550000
11817195
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
RESERVES
For ContractsOutlay 350000
For Fuel Commitment 50000
For Unearned Income 9639398
For Canteen AccountBalance 355163
500696
10394561
SURPLUS JUNE 30 1950
For OperationsSubject to Budget Approval
921938
11817195154
DEPARTMENT OF EDUCATION
NORTH GEORGIA TRADE AND VOCATIONAL SCHOOL CLARKESVILLE
SUMMARY
FINANCIAL CONDITION
The North Georgia Trade and Vocational School operated by the
State Department of Education at Clarkesville ended the fiscal year
on June 30 1950 with a surplus of 921938 after providing the
necessary reserve of 500696 to cover outstanding accounts payable
and reserving 350000 for contracts to mature 50000 for fuel com
mitments 9639398 for unearned income and 355163 for canteen
accounts
AVAILABLE INCOME AND OPERATING COSTS
Allotment of State Appropriation funds to the school by the De
partment of Education in the year ended June 30 1950 was 150
00000 In addition to this allotment the Department of Education
transferred 234132 vocational education funds to the school in the
year
Income from tuition rents and sales in the year amounted to
24779248 which with the funds received from the Department of
Education made total receipts for the period under review 40013380
The 40013380 income receipts and the 5585825 cash balance
at the beginning of the fiscal year made a total of 45599205 avail
able
35332010 of the available funds was expended in the fiscal year
for budget approved items of expense and outlay and 10267195
remained on hand June 30 1950
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 year subject to budget reapprovals
COMPARISON OF OPERATING COSTS
Expenditures for the operating cost of the School for the past
three years are compared in the following statement155
DEPARTMENT OF EDUCATION
NORTH GEORGIA TRADE AND VOCATIONAL SCHOOL CLARKESVILLE
YEAR ENDED JUNE 30
1950
1949
1948
Personal Services 17368304 15715055 12905650
Travel Expense 142307 196010 203126
Supplies and Materials 12410547 9475916 7929663
Communication Services 106805 80763 62811
Heat Light Power Water 1054253 820954 554548
Printing Publicity 51465 137365 54989
Repairs Alterations 167013 189228 123344
Rents 30000 20000
Insurance Bonding 5040 312436 67794
Equipment 1825910 4086111 730892
Miscellaneous 73359 76424 100068
Total Expense Payments 33205003 31120262 22752885
Outlay
New Buildings Permanent
Improvements and Equipment 2127007 7435658 14329540
Total Cost Payments 35332010 38555920 37082425
Number of Employees on
Payroll June 30 83 85 83
Average Number of Students 408 351 323
Annual Student Per Capita Cost 86598 109846 114806
Included in the per capita costs above are payments for buildings
and permanent improvements incident to establishment and enlarge
ment of the institution the school having begun operations in the
latter part of 1943
GENERAL
The Director and the Business Manager of the School are each
bonded in the amount of 500000 and the State Superintendent of
Schools acts as disbursing officer156
DEPARTMENT OF EDUCATION
NORTH GEORGIA TRADE AND VOCATIONAL SCHOOL CLARKESVILLE
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
and the State Department of Education for the cooperation and as
sistance given the State Auditors office during this examination and
throughout the year157
DEPARTMENT OF
EDUCATION
South Georgia
Trade and
Vocational School
Americusi58
DEPARTMENT OF EDUCATION
SOUTH GEORGIA TRADE AND VOCATIONAL SCHOOL AMERICUS
RECEIPTS 1949 1950
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Earnings Educational Services
Total income receipts
15000000 15000000
10973635 9471855
25973635 24471855
CASH BALANCE JULY 1st
Budget Funds
33314
2228884
26006949 26700739
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
12837136
259560
5342225
93305
561772
35112
154521
965
293489
2294624
114197
12866310
158445
6443658
84158
696734
143458
70532
10710
4500
2610010
141373
Total expense payments 21986906 23229888
OUTLAYS
Lands Buildings
Personal Services
Supplies Materials
CASH BALANCES JUNE 30th
Budget Funds
123440
1667719
2228884
1658910
1696174
115767
26006949 26700739159
DEPARTMENT OF EDUCATION
SOUTH GEORGIA TRADE AND VOCATIONAL SCHOOL AMERICUS
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
Cash and in Bank 115767
Accounts Receivable
Vet Admin Rehab Students Accounts 2234395
Total Cash Assets 2350162
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable Purchase
Orders Outstanding
1404492
RESERVES
Unearned Income
829903
SURPLUS JUNE 30 1950
For General Operations
For Canteen Operations
3651
112116
115767
2350162160
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 1950 with a cash surplus of 115767 after providing the neces
sary reserve of 1404492 to cover outstanding accounts payable and
purchase orders and reserving 829903 for unearned income
Assets on this date consisted of 115767 cash on hand and in
bank and 2234395 accounts receivable due from the Veterans Ad
ministration and Rehabilitation Students
AVAILABLE INCOME AND OPERATING COSTS
Total income of the School for the year ended June 30 1950 was
24471855 of which 15000000 was allotment of State Appropria
tion Funds by the Department of Education and 9471855 from
tuition board and other sources
The 24471855 income receipts together with the 2228884 cash
balance at the beginning of the year made a total of 26700739 avail
able with which to meet the years operating expenses
23229888 of the available funds was expended in the period
under review for current operating expenses and 3355084 paid for
buildings and improvements and 115767 remained on hand June
30 1950
COMPARISON OF OPERATING COSTS
Expenditures by the School the past two years are compared in
the following statement161
DEPARTMENT OF EDUCATION
SOUTH GEORGIA TRADE AND VOCATIONAL SCHOOL AMERICUS
YEAR ENDED JUNE 30th
Personal Services
Travel Expense
Supplies Materials
Communication
Heat Light Power Water
Printing Publications
Repairs
Rents
Insurance Bonding
Equipment
Miscellaneous
1950 1949
12866310 lz37136
158445 259560
6443658 5342225
84158 93305
696734 561772
143458 35112
70532 154521
10710 965
4500 293489
2610010 2294624
141373 114197
Outlay
Buildings Improvements
Totals
23229888 21986906
3355084 1791159
Number of Employees June 30th
Average Enrollment
Annual Student Per Capita Cost
Expense
Outlay
Totals
26584972 23778065
58 171 135847 19620 68
211
104203 84 89

155467 112692
Since the larger part of expenditures in the fiscal year ended June
30 1948 were outlay payments for building repairs and alterations
and the purchase of necessary equipment in order to convert to school
purposes the buildings formerly owned and used by the U S Govern
ment at Souther Field comparison of cost is made for the past two
years only
GENERAL
The Director and the Business Manager of the School are each
bonded in the amount of 500000 and the State Superintendent of
Schools acts as disbursing officer
Books and records were found in good condition all receipts dis
closed by examination have been accounted for and expenditures for
the period under review were within the limits of budget approvals
and supported by proper voucher162
DEPARTMENT OF EDUCATION
SOUTH GEORGIA TRADE AND VOCATIONAL SCHOOL AMERICUS
Appreciation is expressed to the officials and staff of the School
and the Department of Education for the cooperation and assistance
given the State Auditors office during this examination and through
out the year163
il
EMPLOYEES RETIREMENT SYSTEM164
EMPLOYEES RETIREMENT SYSTEM
RECEIPTS
INCOME
Transfers Other Spending Units
1950
5000000
NONINCOME
Public Trust Funds
Contributions from
Employees
Employers
Income from investments
31362768
41802903
5264
CASH BALANCE JULY 1st
Budget Funds
Public Trust Funds
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies
Communication
Publications
Repairs
Rents
Insurance
Pensions Benefits
Miscellaneous
78160407
1121290
6175
142233
18422
292550
49889
45500
12500
37434
2361
Total expense payments 1728354
OUTLAYS
Equipment
422079
NONCOST
Public Trust Funds
Investments
Pensions Benefits
43500000
265743
CASH BALANCE JUNE 30th
Budget Funds
Public Trust Funds
2849567
29394664
78160407
From Audit Report by W R Osborn Co Certified Public Accountant165
EMPLOYEES RETIREMENT SYSTEM
BENEFIT FUND AND EXPENSE FUND
BALANCE SHEET
JUNE 30 1950
ASSETS
CURRENT ASSETS
Cash on Hand
On DepositFirst National Bank
Advanceto Expense Fund
Total Current Assets
INVESTMENTS
206975
32070376
5000000
37277351
43500000
80777351
LIABILITIES
CURRENT LIABILITIES
Annuity Savings
AdvanceHealth Department
Total Current Liabilities
FUNDS
Annuity Reserve 53783
Pension Accumulations 46532861
Expense FundDeficit
31308020
5000000
36308020
46586644
2117313
80777351166
EMPLOYEES RETIREMENT SYSTEM
SUMMARY
Atlanta Georgia
October 31 1950
Honorable B E Thrasher Jr
State Auditor
State Capitol
Atlanta Georgia
Dear Sir
We have made an audit of the records of the Employees Retire
ment System of the State of Georgia for the period from October 16
1949 to June 30 1950 and submit herewith our report together with
the statements enumerated in the index on the preceding page
The Employees Retirement System law was enacted by the Gen
eral Assembly of the State of Georgia in the regular session of 1949
authorizing the State to provide retirement allowances and other
benefits to covered employees
The Act provides for a Board of Trustees composed of seven
members who serve without compensation but shall be reimbursed
for all necessary expenses incurred for services rendered in connection
with the Board of Trustees The Board of Trustees shall elect a
chairman from one of its members and shall also elect a secretary
who shall not be one of its members The secretary and all other
employees of the Board shall be governed by the rules and regulations
as are now or hereafter established under the merit system
The Act sets forth three members of the Board of Trustees and
provides that one member shall be appointed by the Governor for a
term of four years except in the first instance his term shall expire
June 30 1951 Two members shall be elected for a term of four years
except in the first instance one shall serve from the date of election
to June 30 1950 and the other from date of election to June 30 1952
These two members shall have had at least five years of creditable
service with an agency included in this Retirement System The
seventh member shall be a citizen of the State of Georgia but not
a member of the Retirement System During his term of office as
trustee he shall neither hold nor be a candidate for public office This
member shall have had at least ten years experience in the investment
of monies The term of office of this member shall be four years how
ever the first such term shall be from date of election by the Board167
EMPLOYEES RETIREMENT SYSTEM
of Trustees to June 30 1953
The appointed and duly elected and qualified members of the Board
of Trustees as at June 30 1950 are as follows
Honorable B E Thrasher JrState Auditor
Honorable Jack D CraveyState Insurance Commissioner
Honorable Edwin L SwainState Merit System Director
Honorable George B CulpepperFort Valley Georgia
Dr T F AbercrombieDirector Emeritus State Health Department
Honorable Ben T HuietCommissioner of Labor
Honorable J W SpeasTrust Officer of First National Bank
Atlanta Ga
The officers elected by the Board are as follows
Honorable B E Thrasher JrChairman
Honorable George B Culpepper JrViceChairman
Honorable W Frank DeLamarSecretary and Treasurer
Our examination consisted of a verification of asset and liability
accounts and receipts and payments as described herein for the
period from October 16 1949 to June 30 1950
ASSETS
The balance sheet showing the financial condition of the System
is presented in Exhibit A The balance of 206975 representing
cash on hand was verified by entries in cash receipts register and
tracing the individual items to the deposit record of July 27 1950
Cash on demand deposit 32070376 First National Bank Atlanta
Georgia was verified by a certification received from the depository
Deposits at this institution are secured by 50000000 of U S
Treasury Bonds Details of cash on hand and on depoist are set forth
in Schedule 4
The practice followed in depositing funds after accumulations of
receipts for a number of days and in some cases weeks was called
to the attention of the Treasurer Orders were immediately given and
put into effect to change this method The result of this change is
that funds received are deposited daily
Advances to Expense Fund 5000000 represents an advance to
meet current operating expenses of the System
Investments 43500000 represent authorized purchases of bonds
in the amount of 30000000 stated at par value and demand de168
EMPLOYEES RETIREMENT SYSTEM
posits 13500000 in twentyseven 27 Federal Savings and Loan
Associations throughout Georgia
The bonds were verified by direct communication with the First
National Bank Atlanta Georgia who are holding these bonds in
safekeeping for the Employees Retirement System Funds on de
mand deposit with Federal Savings and Loan Associations were
verified by inspection of pass books and certificates of deposit of
such associations on file in the Systems office Further details are
set forth in Schedule 2
LIABILITIES
The annuity savings 31308020 represents the contributions
from members less withdrawals by members whose employment
terminated and refunds requested and transfers to annuity reserve
of amounts accumulated for retirants Details of annuity savings
are shown in Exhibit B
AdvancesHealth Department 5000000 represent an advance
made October 25 1949 This amount is also shown under Pension
Accumulation and as a loan to the Expense Fund
The annuity reserve 53783 represents transfers from annuity
savings less annuity payments to retirants whose savings were trans
ferred upon retirement details of which are shown in Exhibit B
The pension accumulation 46532861 is the accumulation of
employers contributions and interest received on investments less
benefits to retirants and the difference between accrued interest pur
chased on bonds held as investments plus premiums paid on bonds
purchased less discounts on bonds purchased Details of pension
accumulation are shown in Exhibit B
RECEIPTS AND PAYMENTSBENEFIT FUND
We present a statement of receipts and payments for the period
under review in Exhibit C The net income for this period was
78166379 and is shown in detail in Schedule 1
The details of contributions by departments and transfers from
other systems together with salaries paid are presented in Schedule 3
EXPENSE FUND
A statement of receipts and payments for the period from October
16 1949 to June 30 1950 is presented in Exhibit D The System169
EMPLOYEES RETIREMENT SYSTEM
began operations without an appropriation however the Health
Department advanced 5000000 to meet current operating expenses
None of this advance has been repaid to date
Payments amounting to 2150433 were verified by comparison
of paid checks with cash book entries and the vouchers therefor
with supporting data were inspected
An analysis of payments for personal services and travel expense
is presented in Schedule 5 Payments for expenses by objective
classification and payments for outlay are presented in Schedules 6
and 7 respectively
The cash balance 2882687 is comingled with that of the benefit
fund Details of the cash balance showing the amount on hand at
June 30 1950 for benefit fund and for expense fund are set forth
in Schedule 4
The books and records of the Employees Retirement System have
been kept in an efficient manner and we wish to express our appre
ciation to the personnel for their cooperation during the course of
the examination
Respectfully submitted
W R Osborn Company
Certified Public Accountants170
STATE OF GEORGIA
EMPLOYEES RETIREMENT SYSTEM
BENEFIT FUND
SCHEDULE OF INVESTMENTS
JUNE 30 1950
Due
Description Date
American Telephone and
Telegraph 718650
American Telephone and
Telegraph 718650
Georgia Power
Company 4180
U S Treasury Bonds
Series G
Albany Federal Savings and
Loan Assn Albany Ga Demand
Atlanta Federal Savings and
Loan Association Atlanta Ga Demand
Cobb County Federal Savings and
Loan Assn Marietta Ga Demand
Decatur Federal Savings and
Loan Assn Decatur Ga Demand
DeKalb County Federal Savings and
Loan Assn Decatur Ga Demand
First Federal Savings and Loan
Assn of Atlanta Atlanta Ga Demand
Fulton County Federal Savings and
Loan Assn Atlanta Ga Demand
Marietta Federal Savings and
Loan Assn Marietta Ga Demand
Peachtree Federal Savings and
Loan Assn Atlanta GaDemand
Southern Federal Savings and
Loan Assn Atlanta Ga Demand
Standard Federal Savings and
Loan Assn Atlanta Ga Demand
First Federal Savings and Loan
Assn of Gainesville Ga Demand
Pelham Federal Savings and
Loan Assn Pelham GaDemand
Tifton Federal Savings and
Loan Assn Tifton GaDemand
Dalton Federal Savings and
Loan Assn Dalton Ga Demand
Perry Federal Savings and
Loan Assn Perry Ga Demand
Interest Payable
Rate
2
2
2
2
Current
Current
Current
Current
Current
Current
Current
Current
Current
Current
Current
Current
Current
Current
Current
Current
Date
Jan
July
Jan 1
July
April
Oct
April
Oct
Jan
July 1
Jan 1
July
Jan
July
Jan
July
Jan
July
Jan
July
Jan
July
Jan 1
July
Jan
July 1
Jan
July
Jan 1
July
Jan
July
Jan
July
Jan
July
Jan
July 1
Jan
July
Cost
5000000
5000000
10000000
10000000
500000
500000
500000
500000
500000
500000
500000
500000
500000
500000
500000
500000
500000
500000
500000
500000171
STATE OF GEORGIA
EMPLOYEES RETIREMENT SYSTEM
BENEFIT FUND
SCHEDULE OF INVESTMENT
JUNE 30 1950
Description
Due
Date
Baxley Federal Savings and Loan
Assn Baxley Ga Demand
First Federal Savings and Loan
Assn of Calhoun Calhoun Ga Demand
Newton Federal Savings and
Loan Assn Newton Ga Demand
Cook County Federal Savings and
Loan Assn Adel Ga Demand
First Federal Savings and Loan
Assn of Winder Winder Ga Demand
Augusta Federal Savings and
Loan Assn Augusta Ga Demand
Northside Federal Savings and
Loan Assn Atlanta Ga Demand
Brunswick Federal Savings and Loan
Assn Brunswick Ga Demand
Quitman Federal Savings and
Loan Assn Quitman Ga Demand
Thomas County Federal Savings and
Loan Assn Thomasville Ga Demand
Meriwether County Federal Savings
and Loan Assn Manchester GaDemand
Interest Payable
Rate
Current
Current
Current
Current
Current
Current
Current
Current
Current
Current
Current
Date
Jan 1
July 1
Jan 1
July 1
Jan 1
July 1
Jan 1
July 1
Jan 1
July 1
Jan 1
July 1
Jan 1
July 1
Jan 1
July 1
Jan 1
July 1
Jan 1
July 1
Jan 1
July 1
Cost
500000
500000
500000
500000
500000
500000
500000
500000
500000
500000
500000
43500000173
DEPARTMENT OF
ENTOMOLOGY174
DEPARTMENT OF ENTOMOLOGY
RECEIPTS 1949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 6000000
Budget Balancing Adjustments Lapses 6224385
Revenues Retained
Earnings Development Services 2175916
Transfers Other Spending Units 33000
Total Income Receipts
11800000
2548
2257616
15000
14367301 14040068
NONINCOME
State Revenue Collections Unfunded
CASH BALANCES JULY 1st
Budget Funds
1082267
2500
1788969
15449568 15831537
PAYMENTS
EXPENSE
Personal Services 7448587
Travel 2909815
Supplies Materials 23II
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Pensions Benefits
Equipment
Miscellaneous
140807
29248
523196
8015
60000
1250
90000
87634
5374
7972075
3211134
3055332
162671
26123
561379
23400
60000
90000
17076
50572
10062
Total Expense Payments 13660599 15239824
CASH BALANCES JUNE 30th
Budget Funds 1788969
State Revenue Collections Unfunded
589213
2500
15449568 15831537DEPARTMENT OF ENTOMOLOGY
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
Cash in Bank
Revenue Collections
589213
2500
LIABILITIES SURPLUS
175
591713
LIABILITIES
None Reported
RESERVES
Revenue Collections to be transferred to State
Treasury
SURPLUS
For Operations
2500
589213
591713176
DEPARTMENT OF ENTOMOLOGY
SUMMARY
FINANCIAL CONDITION
The State Department of Entomology ended the fiscal year on
June 30 1950 with a surplus of 589213 available for operations
subject to budget approvals No outstanding accounts payable were
reported
REVENUE COLLECTIONS
Revenue collections from sales of bee licenses in the year were
2500 This amount was received by the State Treasury in the next
fiscal period
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation to the Department for the year ended June 30
1950 was 11800000 The amount provided with which to meet the
expenditures approved on budget for the fiscal year was 11797452
and the remaining 2548 of the appropriation was lapsed to the State
General Fund as provided by law
In addition to the 11797452 funds provided as the current years
appropriation the Department received and retained earnings of
2257616 from plant certifications inspections and other sales and
services making total income for the year 14055068 From this
amount 15000 was transferred to the Department of Mines Mining
and Geology for pro rata expense of operating the State Museum
leaving net income of 14040068
The net income of 14040068 and the 1788969 cash balance at
the beginning of the fiscal year made a total of 15829037 available
15239824 of the available funds was expended in the year for
budget approved items of expense and 589213 remained on hand
June 30 1950
This remaining cash balance of 589213 represents funds which
have been provided in excess of obligations incurred and will be
available for expenditure in the next fiscal period subject to budget
reapprovals
COMPARISON OF OPERATING COSTS
The Departments expenditures for operations are compared for
the past three years in the following statement177
DEPARTMENT OF ENTOMOLOGY
YEAR ENDED JUNE 30TH
EXPENDITURES
Personal Services 7972075
Travel Expense 3211134
Supplies and Materials 3055332
Communication Services
Heat Light Power Water
Printing Publications
Repairs
Rents
Insurance and Bonding
Indemnities
Pensions To Emp Ret Fund
Equipment
Miscellaneous
1950 1949 1948

7972075 7448587 7154764
3211134 2909815 2922920
3055332 2356673 1782446
162671 140807 139306
26123 29248 31673
561379 523196 452286
23400 8015 12688
60000 60000 26300
1250 2500
90000 90000 94300
17076
50572 87634 28953
10062 5374 12103
Totals 15239824 13660599 12660239
Number of Employees June 30th
32
31
34
GENERAL
The Director of the Department of Entomology is bonded in the
amount of 500000
Books and records were found in good condition all receipts dis
closed 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 Director of the Department and
the staff of his office for the cooperation and assistance given the
State Auditors office during this examination and throughout the year179
DEPARTMENT OF FORESTRY180
DEPARTMENT OF FORESTRY
RECEIPTS
1949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 12500000 77500000
Budget Balancing Adjustments Lapses 4835000 11500000
Revenues Retained
Grants from U S Government 25449483 26903261
Grants from Counties 25828235 25758307
Earnings Development Services 11009265 14331858
Transfers Other Spending Units 1000000 3425750
Total income receipts 78621983 152567676
NONINCOME
Private Trust Account
CASH BALANCES JULY 1st
Budget Funds
Private Trust Account
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 Contracts
NONCOST
Private Trust Account
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Account
11411574
30000
83750
3362566
30000
90063557 156043992
493
34
115
11
2
4
24
2
2
130
96508
88863
92687
95880
19550
59888
30842
13970
12556
56316
01096
64818
71922663
4378581
18201758
1881505
400257
942188
3181123
240245
9546
194819
48395058
122565
82332974 149870308
4338017
3362566
30000
95625
6059934
18125
90063557 156043992181
DEPARTMENT OF FORESTRY
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
Cash in Bank
County Unit Assessment Due and Unpaid
Due from Federal Government
6078059
1391781
304829
7774669
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable Purchase Orders
RESERVES
County Unit Deposits Unused 2629103
Contract Performance Deposits
A S Robinson Naval Stores 15000
Savings Bond Employee Withholdings 3125
SURPLUS
For Operations on Budget Approval
3930935
2647228
1196506
7774669
Note
Warehouse Inventory omitted 2385640182
DEPARTMENT OF FORESTRY
SUMMARY
FINANCIAL CONDITION
The Department of Forestry ended the fiscal year on June 30 1950
with a surplus available for operations of 1196506 after providing
the necessary reserve of 3930935 to cover outstanding accounts
payable and purchase orders 2629103 for County Protective Units
deposits 15000 performance bond deposits and 3125 Employee
Savings Bond withholdings
Assets on this date consisted of 6078059 cash on hand and in
bank 304829 reimbursements due from the U S Government and
1391781 County Unit Assessments due and unpaid
The Department also had in warehouse on this date supplies and
equipment for sale inventoried at 2385640 which are not shown
as assets on current balance sheet
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Department of For
estry in the year ended June 30 1950 was 77500000 This was
increased to 89000000 by transfer of 11500000 from the State
Emergency Fund to meet expenditures given budget approval as
provided by law
In addition to the 89000000 funds provided as the current
years appropriation 26903261 was received from U S Government
Grants 25758307 from assessments on County Protective Units
and 14331858 earnings from fees rents and sales making total
income receipts 155993426
From the 155993426 received 2500000 was transferred to
the Herty Foundation as provided by law for the operation of that
office 800000 to the Department of Public Safety for investigative
services and 125750 to the Department of Mines Mining and
Geology for pro rata expense of operating the State Museum leaving
net income of 152567676
The 152567676 income and the 3362566 cash balance at the
beginning of the period made a total of 155930242 available with
which to meet expenditures approved on budget for the fiscal year
149870308 of the available funds was expended for budget
approved items of expense and 6059934 remained on hand June 30
1950 the end of the fiscal year183
DEPARTMENT OF FORESTRY
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
COMPARISON OF INCOME AND EXPENDITURES
Income receipts and expenditures for operations the past three
years are compared in the following statement
YEAR ENDED JUNE 30
INCOME RECEIPTS 1950 1949 1948
State Revenue Allotment 89000000 17335000 24777600
Federal Grants 26903261 25449483 21772164
County Protective Units 25758307 25828235 18577288
Other Income 14331858 11009265 8442047
Total Income Receipts 155993426 79621983 73569099
Less Transfers
Herty Foundation 2500000 1000000 1000000
Dept of Pub Safety 800000
Dept of Mines Geol 125750
Net Income Receipts152567676 78621983 72569099184
DEPARTMENT OF FORESTRY
YEAR ENDED JUNE 30
EXPENDITURES
1950
Personal Services 71922663
Travel Expense 4378581
Supplies and Materials
Communication Services
Heat Light Power Water
Printing Publicity
Repairs
Rents
Insurance and Bonding
Indemnities
Equipment
Miscellaneous
18201758
1881505
400257
942188
3181123
240245
9546
194819
48395058
122565
1949
49396508
3488863
11592687
1195880
219550
459888
2430842
213970
212556
56316
13001096
64818
Outlay
Lands Buildings and Permanent
Improvements
Equipment
4338017
Excess of Income over Expenditures 2697368
1948
38734412
2449334
8759349
893632
121821
187637
1556607
184799
134266
3415935
33956
Total Expense Payments 149870308 82332974 564717 48
8143086
Total Cosf Payments 149870308 86670991 64614834
7954265
Excess of Expenditures over Income
8049008
Number of Employees at June 30th
311
232
190
The 149870308 expenditures the past year are compared with
the two previous years activity cost payments as follows185
BY ACTIVITY
DEPARTMENT OF FORESTRY
1950 1949
Administration 23513843
Nurseries 13127609
C F L U A 1303343
County Units 111925513
Total Cost Payments 149870308
18641952
14583480
1482281
51963278
1948
14801562
10495139
1767469
37550664
86670991 64614834
The greatly increased State Appropriation to the Department of
Forestry the past year was used mostly for fire protection equipment
as lookout towers radio communications trucks tractors and plows
GENERAL
Books and records of the Department of Forestry were found in
good condition all receipts disclosed by examination have been ac
counted for and expenditures were within the limits of budget
approvals and supported by proper voucher
Appreciation is expressed to the officials and staff of the Depart
ment for the cooperation and assistance given the State Auditors
office during this examination and throughout the year186
DEPARTMENT OF FORESTRY
EQUIPMENT PURCHASES
YEAR ENDED JUNE 30 1950
101 Trucks Less Tradeins
11 Chevrolet 1625583
13 Dodge 2870685
19 Ford 3532801
58 Willys Jeeps 8723432
6 Trainers
7 Tractors
48 Pumps
44 Plows
1 Seeder
Air Compressor
Farm Electric Plant
Deep Well
Mower
Scraper
Welders
Lifts Winches
1
1
1
1
1
3
5
25
1
Office Chairs Desks Machines Cabinets
Film Projector
Steel for 10 Radio Towers
93 Radio Transmitters Receivers Miscel
Lumber for Lookout Towers
Steel for 79 Lookout Towers
Contracts Erecting 48 Lookout Towers
Tower Access Toads
Materials for Oil House Garage
Plumbing Heating
1620 Panes Window Glass
Irrigation Pipe Fittings
Miscellaneous Less Sales
16752501
957550
2602716
1161450
1558324
33939
25480
17500
215600
16995
27257
78050
715034
426030
39800
363071
7081106
802743
10542260
1396150
197410
39500
133418
149868
268925
2792381
48395058187
DEPARTMENT OF GAME AND FISH188
STATE GAME AND FISH COMMISSION
RECEIPTS 1949
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustment Lapses
Revenues Retained
Taxes
Grants U S Government
Earnings Development Services
17520000
31354367
2231315
14500180
535174
Transfers Other Spending Units 60000
1950
47500000
19400000
5769858
12449480
894292
144650
Total income receipts
NONINCOME
Private Trust Account
Revenue Collections Unfunded
CASH BALANCES JULY 1st
Budget Funds
Private Trust Funds
Revenue Collections Unfunded
PAYMENTS
EXPENSE
Personal Services
Fees Retained at Source
Departmental
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Equipment
Miscellaneous
Total Expense Payments
OUTLAYS
Lands Improvements
Personal Services
Contracts
Equipment
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Funds
66081036 85868980
1295053
148499
797613
409478
68731679
2231315
31669022
9246336
5785655
720405
113438
847244
1206969
230047
522521
4150
973872
82350
Revenue Collections Unfunded
8593932
3440197
1582431
1211196
122100
148499
430800
11281284
1211196
122100
148499
99062859
5735875
40576988
10597111
7682910
1138448
147456
1620655
2335872
1030266
586871
305321
6739040
170208
53633324 78667021
218327
3415686
481750
4779142
71150
11429783
68731679 99062859189
STATE GAME AND FISH COMMISSION
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
CURRENT ASSETS
Cash on Hand and in Banks
Budget Funds 4779142
Revenue Collections Unfunded 11429783
Private Trust Funds 71150 16280075
Accounts Receivable
Due from U S Government
for PittmanRobertson Fund
Reimbursements 3498232
Total Current Assets 19778307
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable
Regular Account
PittmanRobertson Projects
586071
369643
955714
RESERVES
Revenue Collections to be
Imbursed into State Treasury
Private Trust Funds
SURPLUS
Available for Operations
Total Current Liabilities
Reserves and Surplus
11429783
71150
11500933
7321660
19778307190
STATE GAME AND FISH COMMISSION
SUMMARY
FINANCIAL CONDITION
The State Game and Fish Commission ended the fiscal year on
June 30 1950 with a surplus of 7321660 available for operations
subject to budget approvals after providing the necessary reserve
of 955714 to cover outstanding accounts payable and reserving
71150 Private Trust Funds to be remitted to the U S Forest Service
and 11429783 revenue collections to be transferred to the State
Treasury
Assets on this date consisted of 16280075 cash in banks and
3498232 accounts receivable due from the Federal Government on
PittmanRobertson Fund reimbursements
REVENUE COLLECTIONS
Legislative Act approved February 25 1949 transferred the duties
of issuing and selling Hunting and Fishing Licenses from the State
Revenue Department to the State Game and Fish Commission In
conformity with this Act Hunting and Fishing Licenses sold since
April 1949 have been reported by the Game and Fish Commission
Prior to that time revenue collections from this source were shown
in reports of the State Department of Revenue
In the fiscal year ended June 30 1950 62926050 was collected
from sale of Hunting and Fishing Licenses 2821283 from other
license fees and permits and 320112 from fines for Game and Fish
law violations making a total of 66067445
The 66067445 revenue collected in the fiscal year ended June
30 1950 together with 148499 held by the Commission at the
beginning of the period made a total of 66215944 to be accounted
for Of this 66215944 in revenue funds 5735875 was retained at
source as collecting fees by agents as provided by law 33983 was
charged for exchange and handling charges and 49016303 trans
ferred to the State Treasury leaving a balance of 11429783 on hand
June 30 1950 to be funded in the next fiscal period
For summary and comparative purposes hunting and fishing
licenses sold in the past three years are shown in the following
statement the figures being taken from audit reports of the State
Department of Revenue and the State Game and Fish Commission
for the respective periods191
STATE GAME AND FISH COMMISSION
YEAR ENDED JUNE 30th
1950
1949
1948
Hunting Licenses Sold 36354950 36373300 29721297
Fishing Licenses Sold 26571100 32496200 18284250
Totals 62926050 68869500 48005547
Legislative Act approved February 25 1949 increased State Resi
dent Hunting Licenses from 325 to 525 and County Resident
Licenses from 100 to 125 while State Resident Fishing Licenses
were raised from 125 to 250 and NonResident Fishing Licenses
from 550 to 1025
While the above Act accounts for the increased revenue from hunt
ing and fishing licenses sold in the year ended June 30 1949 over
the fiscal period ended June 30 1948 it is noted that the past year
ended June 30 1950 revenue collections decreased particularly in
fishing licenses sold
A contributing factor in the decrease in revenue is the Act approved
February 25 1949 authorizing the issuing of honorary hunting and
fishing licenses to all persons 65 years of age or over who are residents
of the State of Georgia The outstanding 194950 licenses on which
reports had not been received from agents at the close of the year
on June 30 1950 also accounts for a portion of the decrease in revenue
collections in the period
On pages 21 through 75 of the unit report will be found an
analysis of licenses sold through agents in the fiscal year ended June
30 1950 with agents being listed by Counties This schedule shows
there were 755 agents selling hunting and fishing licenses for the
State during the period under review This appears that this large
number handling licenses makes supervision and control by the Game
and Fish Commission difficult
Schedule also shows that at the close of the year on June 30 1950
licenses having a face value of 26581875 were in the hands of agents
Of this amount 8389250 covered licenses being held by 154 agents
for the 194950 hunting and fishing seasons which are not out of date
and 18192625 licenses held by agents for the current 195051 season
It is recommended that the Commission call for an accounting of
all licenses in the hands of agents immediately at the close of a season
Either the licenses should be returned or accounted for by remittance
to the Game and Fish Commission All agents selling hunting and192
STATE GAME AND FISH COMMISSION
fishing licenses are bonded and if licenses are not accounted for
promptly by remittance or return of unsold licenses upon becoming
out of date the bonding companies should be notified without delay
as any accumulation of liability in excess of bond coverage would
become a claim against the administrative officials of the Commission
Revenue from boat licenses salt water fishing licenses shrimp tax
and other licenses and permits issued by the Game and Fish Com
mission through the Coastal Fisheries division also declined the past
year as shown in the following comparative statement
YEAR ENDED JUNE 30th
Power Boat LicensesResidents
Power Boat LicensesNonResidents
Salt Water Fishing Licenses
Shrimp Tax
Other licenses and permits sold
through Coastal Fisheries
1950 1949
254116 296745
478090 1022415
319800 519400
485272 705764
135080 208515
1672358 2752839
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the State Game and Fish
Commission in the year ended June 30 1950 was 47500000 This
was increased to 66900000 by transfer of 19400000 from the
State General Fund to meet expenditures given budget approval as
provided by provisions of the General Appropriation Act
In addition to the 66900000 of funds provided as the current
years appropriation the Commission received 12449480 from the
U S Government for reimbursement of PittmanRobertson project
expenditures and collected 894292 from sales and rents making
total receipts 80243772
From the years receipts 144650 was transferred to the State
Department of Geology Mines and Mining for pro rata cost of
operating the State Museum leaving net income of 80099122
The 80099122 income and the 1211196 cash balance at the
beginning of the period made a total of 81310318 available with
which to meet expenditures approved on budget for the fiscal year
72897163 of the available funds was expended for budget ap
proved items of current expense and 3634013 paid for architects193
STATE GAME AND FISH COMMISSION
fee and contract for new Coastal Fisheries building at Brunswick
leaving a cash balance of 4779142 on hand June 30 1950
The first lien on this remaining cash balance is for liquidation of
955714 in outstanding accounts payable and the remainder will be
available for expenditure in the next fiscal period subject to budget
reapprovals
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the Commission the past
three years are compared in the statement following
BY ACTIVITY
YEAR ENDED JUNE 30th
1950
1940
1948
Administration
Education
Field Service
Coastal Fisheries
Game Farm
Hatcheries
Lake Park
PittmanRobertson Projects
6182951
2168380
32723074
11650429
679338
4571538
341667
58317377
18213799
3971510
1364492
26372648
7403482
762799
2020356
307051
42202338
21233800
2391958
1253167
25501796
5451472
637125
2233818
37469336
8695165
Totals 76531176 63436138 46164501194
STATE GAME AND FISH COMMISSION
YEAR ENDED JUNE 30th
BY OBJECT Personal Services Travel Expense 1950 45076988 10597111 7682910 1138448 147456 1620655 2335872 1030266 586871 305321 6739040 136225 1949 31669022 9246336 5785655 720405 113438 847244 1206969 230047 522521 4150 973872 82350 1948 24993870 8912819 4696977
Communication Heat Light Power Water Printing Publications Repairs Alterations 613886 77144 357553 837535 111658
83126
Indemnities Equipment 1056922 70117

Total Expense Payments Outlay Land Buildings and Permanent Improvements Equipment 72897163 3634013 51402009 8593932 3440197 41811607 819033 3533861
Total Cost Payments 76531176 63436138 46164501
Number of Employees at June 30th 200 155 144
Increased operating costs the past year are due for the most part
to an increase in personnel particularly in the number of rangers
employed and the purchase of equipment
MOTOR VEHICLE EQUIPMENT AND POWER BOATS
On June 30 1950 the following motor vehicles and power boats
were owned and operated by the Game and Fish Commission
General Operations
Motor Vehicles
1 Ford Truck
1 1949 Chevrolet Panel Truck
1 1941 Dodge Truck
1 1949 Pontiac Sedan Delivery Truck
1 1949 Chevrolet Sedan Delivery Truck
1 1950 Chevrolet Sedan Delivery Truck
1 1950 Ton Ford Pickup Truck
Bought after June 30 1950
1 1950 Willys Jeep195
STATE GAME AND FISH COMMISSION
General Operations Continued
Power Boats
The Capn 22 Cris Craft Utility
Marsh Rooster 25 Richardson Cruiser
Tarpon Gasoline
26 Cris Craft Cruiser
Stingaree Traded in August 1950
Skip Jack Traded in Auugst 1950
Bought after June 30 1950
Cris Craft Custom SedanHull S 22280
Motor ML 78014
Hull S 22279
Motor ML 77952
PittmanRobertson Projects
Motor Vehicles
Project 1R
1949 Universal Jeep
1948 Willys Jeep Pickup
1949 Ford i2 Ton Pickup Truck
1949 International y2 Ton Pickup Truck
1948 Chevrolet i2 Ton Pickup Truck
1950 Ford i2 Ton Pickup Truck
Project 4D
1 1949 Ford i2 Ton Pickup Truck
1 1947 International i2 Ton Pickup Truck
Project 6C
1 1949 Pontiac Sedan Panel Truck
Project 8D
1 1948 Willys Jeep
1 1946 Ford i2 Ton Pickup Truck
1 1947 International 12 Ton Pickup Truck
Project 14D
1 1949 Willys Pickup Truck
1 1950 Willys Jeep
1 1950 Willys Jeep
1 1948 International V2 Ton Pickup Truck
1 1947 International i2 Ton Pickup Truck
1 1948 International i2 Ton Pickup Truck
1 1948 International i2 Ton Pickup Truck
Project 17R
1 1949 Chevrolet i2 Ton Pickup Truck196
STATE GAME AND FISH COMMISSION
PittmanRobertson Projects Continued
Motor Vehicles Continued
Project 18D
1 1949 Chevrolet 1 Ton Truck
1 1949 Ford 2 Ton Truck
1 1949 Ford i2 Ton Pickup Truck
Project 20R
1 1949 Ford V2 Ton Pickup Truck
The following information regarding use of Jeeps as to whether
or not they were acquired as passengercarrying vehicles which is
prohibited by law has been furnished the Department of Audits in
a letter from Director Hamilton Rails of the Game and Fish Com
mission dated October 18 1950
These Jeeps are used in our Game refuges in rough country
where two wheel drive vehicles are not practical They only have
front seats and are used as pickup trucks for hauling of supplies
tools fertilizer etc in the operation of the refuge
GENERAL
The Director of the Game and Fish Commission the Supervisor
of the Coastal Fisheries and the Cashier are each bonded in the
amount of 1000000
All receipts disclosed by examination of records have been ac
counted 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 Com
mission for the cooperation and assistance given the State Auditors
office during this examination and throughout the year197
GENERAL ASSEMBLY198
GENERAL ASSEMBLY
RECEIPTS 949
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
Total income receipts
25000000
307382
CASH BALANCES JULY 1st
Budget Funds
Totals
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies
Communication
Publications
Acts and Journals
Constitutional Amendments
Tax Revision Commission
Other
Repairs
Insurance
Rents
Equipment
Miscellaneous Council of State Governments
Total Expense Payments
CASH BALANCES JUNE 30th
Budget Funds
Totals
1950
50000000
25307382 50000000
26257871
19145294
11607530
1419332
429118
2887278
1925789
2101080
1064250
2500
646686
600000
9736396
51565253 59736396
19325102
10264048
2133104
713346
4482197
9119
2345153
1280140
184350
20000
600000
41828857 41356559
9736396
18379837
51565253 59736396
The State Treasury is disbursing agent for the General Assembly199
GENERAL ASSEMBLY
SUMMARY
FINANCIAL CONDITION
At the close of the fiscal year on June 30 1950 the accounts of
the General Assembly showed a surplus of 18379837 available for
expenditure on approved budgets in the next fiscal period No out
standing accounts payable or other liabilities were reported
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation to the General Assembly for the year ended
June 30 1950 was 50000000
The 50000000 appropriation funds provided and the 9736396
cash balance at the beginning of the fiscal year made a total of
59736396 available
41356559 of the available funds was expended in the year for
budgetapproved items of expense and 18379837 remained on hand
June 30 1950
The General Assembly met twice in the fiscal year ended June 30
1950
July 18 1949 to July 29 1949 Extra Session11 days
Jan 16 1950 to Feb 13 1950 Regular Session29 days
Expenditures for operating costs the past two years are compared
in the statement following
YEAR ENDED JUNE 30th
GENERAL ASSEMBLY
1950
Personal Services and Travel Expense 22303623
Supplies
Telephone Telegraph Postage
Publishing Acts Journals and Printing
Repairs
Rents
Bond Premiums
Equipment
1841897
429967
5771456
184350
20000
1949
26323349
1259483
310859
5873317
72600
2500
526855
30551293 34372963200
GENERAL ASSEMBLY
YEAR ENDED JUNE 30th
COUNCIL OF STATE GOVERNMENTS
Dues
TAX REVISION COMMITTEE
Personal Services and Travel Expense
Supplies
Telephone Telegraph Postage
Printing Publications
Equipment
1950 600000 1949 600000
3427320 291207 274247 2345153 1826492 162709
118259
2101080
47231
6337927 4255771
ALL OTHER COMMITTEES
As detailed on Pages 1418
Personal Services and Travel Expense 3858207 2602983
Telephone Telegraph Postage 9132
3867339 2602983
Total Expenditures 41356559 41831717
GENERAL
The State Treasurer acts as disbursing officer for the General
Assembly
Books and records were found in good condition all receipts for
the period under review were properly accounted for and expenditures
were within the limits of budget approvals and supported by proper
voucher
Appreciation is expressed to the Treasurer and the staff of his
office for the cooperation and assistance given the State Auditors
office during this examination and throughout the year201
DEPARTMENT OF GEOLOGY MINES202
DEPARTMENT OF GEOLOGY MINES AND MINING
RECEIPTS 1949 1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 4500000 7000000
Budget Balancing Adjustments Lapses 2051171 1757214
Revenues Retained
Earnings Development Services 427787 482983
Transfers Other Spending Units 25000 411150
CASH BALANCES JULY 1st
Budget Funds
Total Income Receipts 6953958 6136919
502759
1449695
7456717 7586614
EXPENSE 4814264 201062 192891 105271 8982 84077 16097 394475 6432 176436 7035 5323117
289397
224530
99690
Heat Light Power Water 6200
628367
31204
437400
5986
168093
11800

Total Expense Payments CASH BALANCES JUNE 30th 6007022 1449695 7225784 360830

7456717 7586614
203
DEPARTMENT OF GEOLOGY MINES AND MINING
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
CASH ASSETS
Available Cash in Banks 360830
LIABILITIES
CASH LIABILITIES
Accounts Payable 7721
SURPLUS
For Operations subject to Budget Approval 353109
360830204
DEPARTMENT OF GEOLOGY MINES AND MINING
SUMMARY
FINANCIAL CONDITION
The Department of Geology Mines and Mining ended the fiscal
year on June 30 1950 with a surplus of 353109 available for opera
tions subject to budget approvals after providing the necessary
reserve of 7721 to cover outstanding accounts payable
AVAILABLE INCOME AND OPERATING COSTS
State Appropriations for the operation of the Department in the
year ended June 30 1950 was 7000000 The amount provided with
which to meet expenditures approved on budget for the fiscal year
was 5242786 and the remaining 1757214 of the appropriation
was lapsed to the State General Fund as provided by law
In addition to the 5242786 provided as the current years appro
priation 67500 was received from the TVA 390000 from rents
25483 from sales of maps and 411150 was transferred to this
agency from other State Departments for the pro rata cost of operat
ing the State Museum making total income in the year 6136919
The 6136919 income together with the 1449695 cash balance
at the beginning of the fiscal period made a total of 7586614
available
7225784 of the available funds was expended in the year for
budgetapproved items of expense and 360830 remained on hand
June 30 1950 the end of the fiscal year
The first lien on this 360830 cash balance is for liquidation of
7721 in outstanding accounts payable and the remainder of 353109
represents funds which have been provided in excess of obligations
incurred and will be available for expenditure in the next fiscal period
subject to budget reapprovals
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the state
ment following205
DEPARTMENT OF GEOLOGY MINES AND MINING
BY ACTIVITY
YEAR ENDED JUNE 30th
1950
1949
1948
Geology Mines and Mining
General
Museum
Water Resources Survey
T V A Project i
Totals
4263449
662947
2216888
82500
3599755
207267
2172000
28000
3746665
255875
2160049
96025
7225784 6007022 6258614
BY OBJECT
Personal Services
Travel Expense
Supplies Materials
Communication Services
Heat Light Power Water
Printing
Repairs Alterations
Rents
Miscellaneous
Insurance Bonding
Equipment
5323117
289397
224530
99690
6200
628367
31204
437400
11800
5986
168093
4814264
201062
192891
105271
8982
84077
16097
394475
7035
6432
176436
4565105
235390
174035
96594
5380
397944
67751
289000
5339
7386
414690
7225784 6007022 6258614
Number of Employees June 30th
14
12
12
GENERAL
The Director of the Department is bonded in the amount of
1000000
Books and records were found in good condition all receipts dis
closed by examination have been accounted for and expenditures were
within the limits of budget approvals and supported by proper voucher
Appreciation is expressed to the Director and the staff of the
Department for the cooperation and assistance given the State
Auditors office during this examination and throughout the year208
GOVERNOR
RECEIPTS
1949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 11250000
Budget Balancing Adjustments Lapses 11644308
Revenues Retained Earnings 4200
Total Income Receipts 22898508
24250000
147569
24397569
NONINCOME
Private Trust Accounts
2959515
CASH BALANCES JULY 1st
Budget Funds
1237411
Total 24135919
542235
27899319
PAYMENTS
EXPENSE
Personal Services 11837266
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
633320
1924569
1312356
2165178
1368815
1485357
18550
1495655
445103
907515
12401899
411741
867937
1137745
2214879
112450
1640635
3400
76770
475357
913333
Total Expense Payments
23593684 20256140
NONCOST
Private Trust Accounts
2959515
CASH BALANCES JUNE 30th
Budget Funds
Total
542235
4683664209
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 1950 with a cash surplus of 4683664 and reported no out
standing accounts payable or other liabilities
REVENUE COLLECTIONS
In the year ended June 30 1950 the Governors Office collected
5100 in miscellaneous fees all of which was transferred to the
State Treasury within the period under review
AVAILABLE INCOME AND OPERATING COSTS
State Appropriations to the Governors Office in the year ended
June 30 1950 totaled 24250000 and were for the following opera
tions of the Office
1 For cost of operating the Executive Department 10000000
2 For allowance payable monthly for cost of operating
the Mansion
750000
3
5
For cost of operating the State Capitol buildings
and grounds the maintenance of Confederate Ceme
teries repairs furnishing equipment heat light
water and upkeep of grounds at the Mansion and
for insurance on public property not otherwise pro
vided for 9500000
For a Contingent Fund of the Executive Depart
ment for other costs of operating namely Rewards
Elections Dues Governors Conference and Special
Committee Expenses 500000
For special repairs Capitol building and Mansion 3500000
Total Appropriations24250000
The amount provided with which to meet expenditures approved
on budgets for the fiscal year was 24397569 detailed by appropria
tions and fund transfers on page 2 of the within report
The 24397569 provided as the current years appropriation and
542235 cash balance at the beginning of the fiscal year made a210
EXECUTIVE DEPARTMENT
total of 24939804 available
20256140 of the available funds was expended in the year for
budget approved items of expense and 4683664 remained on hand
June 30 1950 the end of the fiscal year
This remaining cash balance of 4683664 represents funds which
have been provided in excess of obligations incurred and will be
available for expenditure in the next fiscal period subject to budget
reapprovals
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the Governors Office for
the past three years are compared in the following statementEXECUTIVE DEPARTMENT
211
YEAR ENDED JUNE 30
BY ACTIVITY 1950 1949 1948
Governors Office 9463240 10274019 9377692
Governors Mansion 1630811 1531610 1203604
Capitol Bldgs and Grounds 8146562 8977949 8057884
Confederate Cemeteries 193000 434371 209100
Liquor Investigation 822527
Executive Research 399046 976925
Atl States Marine Fish Cora 37950
Jekyll Island Committee 18621
State Fire Insurance Schedule 1461197 1148769
Presidential Electors 88900
Entertaining 250783
Rewards 74998
Other Misc Activities 100811
Totals 20256140 23593684 21030545
BY OBJECT
Personal Services 12401899
Travel Expense 411741
Supplies Materials 867931
Communication Services 1137745
Heat Light Power Water 2214879
Printing Publicity 112450
Repairs 1640635
Rents 1 3400
Insurance Bonding 76770
Equipment 475357
Mansion Allowance 750000
Death Claims
Rewards 53333
Association Dues 110000
Other Misc Costs
11837266 10608053
633320 610313
1924569 591743
1312356 510894
2165178 2087755
1368815 1873290
1485357 1561580
18550 25320
1495655 1162769
445103 420356
750000 750000
500000
74998
82517 328472
20256140 23593684 21030545
Appropriation Act provides allowance payable monthly for cost of operating
the Mansion including servants hire food other supplies and laundry212
EXECUTIVE DEPARTMENT
GENERAL
The Executive Secretary of the Executive Department is bonded
in the amount of 1000000 and the bookkeeper for 500000
Books and records of the Governors Office were found in good
condition all receipts disclosed by examination have been 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 Auditors office during this examination and throughout the year214
HERTY FOUNDATION
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained
Earnings Services of Development
Transfers Other Spending Units
NONINCOME
Loans Payable
CASH BALANCES JULY 1st
Budget Funds
Total
1949
1037427
1000000
1281797
1950
2187749
2500000
Total income receipts 2037427 4687749
300000
94485
3319224 5582234
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Miscellaneous
1316626
60730
568239
60790
136602
6010
169692
500
3650
901900
Total expense payments
3224739
1762875
43166
944885
68938
253220
12695
128825
78078
2002918
5295600
NONCOST
Loans Payable
CASH BALANCES JUNE 30
Budget Funds
Total
300000
94485 13366
3319224 5582234215
HERTY FOUNDATION
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
Cash and in Bank 4054
LIABILITIES RESERVES SURPLUS
LIABILITIES
Salaries Payable 3500
Loans Payable
Liberty Bank and Trust Company 500000 503500
RESERVES
Trust Funds
U S Tax 17420
SURPLUS
For Operations 516866
4054216
HERTY FOUNDATION
SUMMARY
FINANCIAL CONDITION
The Herty Foundation ended the fiscal year on June 30 1950 with
a deficit of 516866 Liabilities on this date were 3500 salaries
payable 500000 notes payable and 17420 U S Taxes to be
remitted to the Federal Government a total of 520920 while cash
on hand and in bank amounted to only 4054
AVAILABLE INCOME AND OPERATING COSTS
The Foundation received 2500000 for its support from the State
Department of Forestry in the year ended June 30 1950
In addition to the 2500000 State funds provided the Foundation
received 1487749 from earnings for research and 700000 from
the Savannah Ports Authority making total income receipts in the
year 4687749
The 4687749 income together with the 94485 cash balance at
the beginning of the fiscal period made a total of 4782234 available
Expenditures for operations in the period under review amounted
to 5295600 which exhausted the 4782234 available income and
cash balance and necessitated securing additional funds through
borrowing
The Herty Foundation is not under State Budget control and does
not make its purchases through the State Purchasing Department
COMPARISON OF OPERATING COSTS
Expenditures for the operations of the Foundation for the past
three years are compared in the statement following217
HERTY FOUNDATION
YEAR ENDED JUNE 30th
Personal Services
Travel Expense
Supplies and Materials
Communication Services
Heat Light Power Water
Printing Publicity
Repairs
Rents
Insurance and Bonding
Indemnities
Equipment
Miscellaneous
Moving Plant
1950
1762875
43166
944885
68938
253220
12695
128825
78078
13689
1989229
Totals 5295600
1949
1316626
60730
568239
60790
136602
6010
169692
500
3650
1900
900000
3224739
1948
1067524
35700
372940
24694
219557
13000
75456
360000
10500
11645
5161
2196177
Number of Employees June 30th 5 5 6
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
In the period under review 128577 cash payments for labor were
made with no receipts submitted to show the money was properly
paid out Also some 20000 was paid for supplies for which invoices
or other supporting evidence was not produced
Travel expense paid to Shelby Myrick in the year for trip to
Washington D C was not supported by expense account
Travel expense paid to Walter Hendrix shows 2230 for enter
tainment in Washington D C and 390 miles traveled for which
was paid 72 cents per mile
Entertainment is an expense not properly chargeable against State
funds and the maximum mileage allowance under State law and
regulations is 6 cents per mile
Included in income receipts of the Foundation for the year ended
June 30 1950 is the amount of 700000 received from the Savannah
Ports Authority This is to be repaid to the Savannah Ports Authority
only when and if the earnings of the Foundation show a surplus
All receipts disclosed by examination have been accounted for
and except as noted expenditures for the period under review were
supported by proper voucher
Appreciation is expressed to the officials and staff of the Founda
tion for the cooperation and assistance given the State Auditors office
during this examination and throughout the year219
DEPARTMENT OF
HIGHWAYS220
STATE HIGHWAY DEPARTMENT
RECEIPTS
1949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 685000000
Budget Balancing Adjustments 1898558715
Revenues Retained
Grants from U S Government 1119768545
Grants from Counties 76673994
Miscellaneous Sales Rents 1730541
Transfer Other Spending Units 274279
2577392603
508483539
1252375242
14127952
6682151
2064057
Total Income Receipts 3781457516 4356997430
NONINCOME
Private Trust Account
94470000
97120000
CASH BALANCES JULY 1st
Budget Funds
Sinking Fund
Private Trust Accounts
Total
3174912154
10000
31365000
2228895991
10000
6920000
7082214670 6689943421STATE HIGHWAY DEPARTMENT
221
PAYMENTS
1949
EXPENSE
Personal Services 424405084
Travel 21898505
Supplies Materials 198927030
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Pensions Benefits
5617583
1392530
1474932
88828692
5264535
1527713
7069487
Grants to Counties for Roads 481701303
Miscellaneous 33677327

1950
445978139
19289585
250681047
6368334
1822786
1842962
6664057
4576505
68658
5890680
10531209
481701303
3094038
Total Expense Payments 1204430067 1238371977
OUTLAYS
Lands Improvements
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Miscellaneous
308275803
40852239
35668762
676912
20607
48392
4223284
644895
52117309
Contractors 2938927306
Equipment 141588103
348339733
45329173
76007345
810250
88337
9511
523179
631118
973910
2931367635
52068677
Total Outlay Payments
3523043612 3456148868
NONCOST
Private Trust Accounts
118915000 97775000
CASH BALANCES JUNE 30th
Budget Funds
Sinking Fund
Private Trust Accounts
2228895991
10000
6920000
1891372576
10000
6265000
Total 7082214670 6689943421222
STATE HIGHWAY DEPARTMENT
BALANCE SHEET
JUNE 30 1950
1556452402
ASSETS
BUDGET FUND
Cash in Banks
State Funds
In State Treasury
For Matching Fed Aid 334920174
Due from U S Government
Vouchers in Transit
Other Assets
Accounts Receivable
1891372576
129808563
20162686
30693918
4581288
2253766
Less Reserved for Doubtful and
Deferred Assets 57691658
Accounts Payable Debit Balances 3665
Advances for Petty Cash 309500
Supplies and Materials
Signs Shop and Whse Inventory
Undistributed Charges
FIXED ASSETS
Buildings and Land
Road Equipment
Other Equipment
77525390
179500631
31873607
ROADS AND BRIDGES
Construction Cost on Completed
Construction 32495769629
Construction Cost on Construction
in Progress 7106822322
313165
288899628
39602591951
41912985883
SINKING FUND
Cash in Bank
PRIVATE TRUST OR AGENCY FUNDS
Cash in Bank
Contractors Deposits
Retirement Fund 5
Totals
6265000
273015
10000
6538015
41919533898223
STATE HIGHWAY DEPARTMENT
BALANCE SHEET
JUNE 30 1950
LIABILITIES RESERVES FUND BALANCES AND SURPLUS
BUDGET FUNDS
Allotments to Complete Construction
Construction Contracts Active
StateFed Fund Contracts
Less
Fed Participation 1263931808
Other Participation 433500
100 Regular State Contracts
100 Post Road State Fund Contracts
2066851455
1264365308 802486147
468515351
261845384
206669967
Unrecorded Commitments
StateFed Fund Contract 329329069
Less Federal Participation 149782181
1271001498
179546888
1450548386
Allotment Balances
Federal Aid Surveys
Urban Highway Surveys
Highway Planning Surveys
Less Fed Participation
Special Maintenance
Special Maintenance
Under Contract
4600000
12650000
29296779
46546779
44246779
18883155
16904996
Accounts Payable
Purchase Orders Outstanding
Appropriations Balances
For Construction
For Maintenance 3721605
Advances 309500
For Administration
For Equipment Purchases
For Matching Fed Aid
For Compensation Claims
For June Salaries
Paid in July 53896356
78414966
4031105
7244140
4593861
22883839
203801
38088151
54274194
67217642
63475356224
STATE HIGHWAY DEPARTMENT
BALANCE SHEET
JUNE 30 1950
LIABILITIES RESERVES FUND BALANCES AND SURPLUS
BUDGET FUNDS Continued
Reserves For
Machinery Replacement Account 525715
Fulton County NorthSouth Expressway 10681519
Emergency Fund 1763167
For Matching Federal Aid Projects 334920174
347890575
CAPITAL INVESTMENTS
Surplus
Invested in Lands Buildings and Equipment 288899628
Invested in Roads and Bridges 39602591951 39891491579
41912985883
SINKING FUNDS
For Unpresented Hway Refunding Certificate
10000
PRIVATE TRUST OR AGENCY FUNDS
Contractors Deposits
Retirement Funds
6265000
273015
6538015
Totals
41919533898225
STATE HIGHWAY DEPARTMENT
SUMMARY
FINANCIAL CONDITION
The State Highway Department ended the fiscal year on June 30
1950 with cash and currently realizable assets of 2021494304 con
sisting of cash in bank 1556452402 in State Treasury 334920174
vouchers in transit due from the United States Government 1298
08563 and other assets of 313165 These funds were sufficient to
liquidate every known obligation of the Department on this date and
provide appropriations and reserves including State matching funds
for all existing Federal programs as follows
Allotments to Complete Construction
Active Contracts 1271001498
Unrecorded Commitments 179546888 1450548386
Allotment Balances
Maintenance Allotments 38088151
Accounts Payable
June Salaries paid in July 54274194
Purchase Orders Outstanding
Unliquidated Encumbrances 67217642
Appropriation Balances
Funds which have been appropriated to and
held by the Department on June 30 1950 but
which had not been allotted for construction
maintenance administration etc 63475356
Reserves
For Matching Federal Aid Projects 334920174
For Fulton County NorthSouth Expressway 10681519
For Machinery Replacements 525715
For Emergency Fund 1763167 347890575
Total 2021494304
Federal Funds which had been authorized and appropriated but
against which no contracts had been made at June 30 1950 amounted
to 549798779 These funds are not reflected in the Balance Sheet
but are set up on the books of the Department in appropriate accounts
at the beginning of the succeeding fiscal year as revenue estimated
to be available for participation on construction contracts
On June 30 1950 a Sinking Fund of 10000 had been provided
for paying an unpresented 1940 Refunding Certificate of Indebtedness
Private Trust and Agency Funds held on June 30 1950 amounted
to 6538015 and consisted of 6265000 Contractors deposits and226
STATE HIGHWAY DEPARTMENT
273015 employees contributions to the Retirement System
Capital investments of the Highway Department at the close of
the fiscal year on June 30 1950 were
Lands and Buildings 77525390
Road Equipment 179500631
Other Equipment 31873607
39602591951
Roads and Bridges
Total 39891491579
The investment in roads and bridges represents the amount that
has been expended for construction since the beginning of the De
partment in 1917 through June 30 1950 including payments made
on both open and closed projects without provision for depreciation
Also the capital investment account has not been credited with roads
and bridges taken out of the State Highway System in U S Govern
ment lake areas and army camps
Schedule herein summarizes expenditures for construction of roads
and bridges by years beginning with the fiscal year ended June 30
1941 and with accumulated total for the period from beginning of
construction in 1917 through June 30 1940
Land buildings and equipment are more fully described in schedule
herein and detail of equipment purchased during the past fiscal year
is also shown
AVAILABLE INCOME AND OPERATING COSTS
Income of the Department for the fiscal year ended June 30 1950
was 4356997430 which is compared with that for the two previous
years as follows227
STATE HIGHWAY DEPARTMENT
YEAR ENDED JUNE 30th
1950 1949 1948
State Allotments
Administration 99000000 111613550 84139850
Maintenance 500000000 657124000 671578039
Construction 1030191300 1333119862 1989843485
Emergency Fund 974983539
Grants to Counties 481701303 481701303 481701303
Total from State 3085876142 2583558715 3227262677
U S Government Grants 1182157553 1029845505 700328742
Other Participation and
and Revenues Retained 91027792 168327575 2010421
Transfers
State Personnel Board for Pro
Rata Expense of Merit Sys
tem Administration 2064057 274279
Totals 4356997430 3781457516 3929601840
The 4356997430 provided during the year together with the
2228895991 cash balance at the beginning of the fiscal period made
a total of 6585893421 funds available for operations of the Highway
Department in the year ended June 30 1950
1238371977 of the available funds was expended in the year for
administration maintenance and grantsinaid to Counties 34038
53066 for construction of surveys and 52295802 for land buildings
and equipment and 1891372576 remained on hand June 30 1950
the end of the fiscal year Expenditures are detailed more fully in
schedule of the within report
The 1891372576 cash balance together with 129808563
vouchers in transit to the U S Government and 313165 in other as
sets represent the currently realizable assets of the Department on
June 30 1950 and the total of 2021494304 is sufficient to liquidate
all known obligations of the Department and provide allotments and
reserves as already referred to in the first paragraph of this summary
COMPARISON OF OPERATING COST AND OUTLAY
The expenditures of 4694520845 the past year are compared with
those of the two previous fiscal periods in the statement following228
STATE HIGHWAY DEPARTMENT
YEAR ENDED JUNE 30th
1950
1949
1948
BY ACTIVITY
Administration 154698612
Maintenance 552959019
Surveys 95340875
Construction 3357525234
New BuildingsLands 227125
Equipment 52068677
Grants to Counties 481701303
4694520845
111608767
611119997
146615871
3226446183
8393455
141588103
481701303
99377381
583634982
99818721
1915987188
122947205
481701303
4727473679 3303466780
BY OBJECT
Expense
Personal Service
Travel Expense
Supplies and Materials
Repairs
Indemnities
Pensions
Payments to Contractors
Grants to Counties
Other
445978139
19289585
250681047
5193987
5890680
10531209
1470070
481701303
17635957
424405084
21898505
198927030
50634391
7069487
382739343
18573491
111764501
96011186
6234997
38194301 85622438
481701303 481701303
18400034 17933593
Total Expense Payments 1238371977 1204430067 1164713666
Outlay
Construction and Surveys
Personal Service
Travel Expense
Supplies and Materials
Repairs
Payments to Contractors
Other
New Buildings
Personal Service
Travel Expense
348339733 308144713
Supplies and Materials
Other and Lands
Equipment
45329173
76007345
523179
2931140510
2513126
201625
25500
52068677
40848239
32900600
4223284
2938927306
48017912
131090
4000
2768162
5490203
141588103
143752981
30420608
6265429
969621
1773903497
62257172
121183806
Total Outlay Payments 3456148868 3523043612 2138753114
Total Payments 4694520845 4727473679 3303466780
Number of Employees
End of Period
2376
2192
1859229
STATE HIGHWAY DEPARTMENT
GRANTSINAID
StateAid Grants to Counties are made through the office of the
State Treasurer but are reflected in the report of the State Highway
Department
CONSTRUCTION CONTRACTS
All recorded construction contracts and commitments awarded by
the Highway Department during the fiscal year ended June 30 1950
are listed in schedule herein showing project number county class
of contract date of contract name of contractor and amount and
these contracts are summarized
ADVANCES
Advances to officials and employees outstanding at the end of
the fiscal year on June 30 1950 amounted to 309500
These advances are in fact petty cash for the different divisions
of the Highway Department and all appear to be in order except
the 5000 advance to Edwin W Cohen September 12 1941 This
employee was with the Department only a short time and the ad
vance was not refunded when he left the Department
OLD OUTSTANDING CHECKS
Bank account at the Fulton National Bank entitled Special
Project Account shows a balance to the credit of the Highway
Department of 141295 since 1942 Checks totaling this amount
have been issued but are being held until payees meet certain re
quirements
Also two checks totaling 200136 are outstanding against the
regular account at the Fulton National Bank as follows
July 1934 to Banks County104236
July 1935 to Clayton County 95900
Total200136
There are also numerous old checks outstanding against the
Project Account at the Fulton National Bank issued in the years
from 1940 to 1944 totaling 359618 Most of these checks are pay
able to Counties for contract work
The outstanding checks should be cleared by having require
ments completed by payees wherever possible and the rest charged
off through proper Board action230
GENERAL
STATE HIGHWAY DEPARTMENT
The State Highway Commission serving under provisions of
Legislative Act approved March 17 1943 was composed of the fol
lowing members
Congressional
District Name Address
1st Hon H E Parker JLudowici Georgia
2nd Hon Frank Tyson Camilla Georgia
3rd Hon Dixon Oxford Chairman Dawson Georgia
4th Hon Tim Steele Hampton Georgia
5th Hon Henry McCalla Conyers Georgia
6th Hon Marvin E Moate Sparta Georgia
7th Hon C L Moss ViceChairman Calhoun Georgia
8th Hon John B Walker McEae Georgia
9th Hon John Quillian Gainesville Georgia
10th Hon J J McLanahan Secretary Elberton Georgia
Stateat
Large Hon A W Smith Sandersville Georgia
Stateat
Large Hon Frank G Binford Thomaston Georgia
The Act of 1943 creating the Highway Commission Highway
Director and Treasurer of the Highway Department was repealed
under provisions of an Act approved February 2 1950 This latter
Act provides for a Highway Board composed of three members and
the following were elected by the House of Representatives the Senate
concurring in House Resolution No 204 approved February 8 1950
Hon Jim L Gillis of Soperton Georgia from Southern Highway
District Hon Dixon Oxford of Dawson Georgia from Central High
way District Hon John Quillian of Gainesville Georgia from
Northern Highway District
Mr Jim Gillis was elected Chairman by the new State Highway
Board on February 3 1950 and Mr J M Forrester was named
treasurer of the Board on the same date
Upon the resignation of Mr Forrester Mr Benton Odom was
made Treasurer of the Highway Board on March 1 1950
Prior to the passage of the Act approved February 2 1950 Mr
Jim L Gillis served as Director of the Highway Department having
been appointed by the Governor November 17 1948
Mr J M Forrester was appointed Treasurer of the Highway by
the Governor on June 13 1949 and served under this appointment231
STATE HIGHWAY DEPARTMENT
until named Treasurer of the new State Highway Board on February
3 1950
The three members of the newly created Highway Board are
bonded in the amount of 5000000 each as provided for in the Act
creating the Board and the Treasurer is under 10000000 bond
The Treasurer of the Board is the fiscal officer and is charged
with the receipt and disbursement of all funds
The accounting system of the Highway Department appears ade
quately suited to the needs of the agency and records are well kept
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 High
way Department for the cooperation and assistance given the State
Auditors office during this examination and throughout the year232
STATE HIGHWAY DEPARTMENT
LANDS BUILDINGS AND EQUIPMENT
JUNE 30 1950
LANDS
Parcel of Land in Lincolnton Ga
Parcel of Land in Lexington Ga
Parcel of Land in Gibson Ga for Storage Barn
Parcel of Land in Jacksonville Ga for Storage Barn
Lot in Loganville Ga
Lot in Louisville Ga for Shop
Land and Building Griffin
Lots 5 6 7 Gainesville
Land in Cartersville
Lots in Macon County
Land in Waycross for Shop
1 Acre Land in Moultrie
Parcel of Land in East Point
Land in East Point
Land in Atlanta General Office
Quarry in Elbert County
2 Acres in Chatham County
Lots in Cairo Ga
Value
63049
8100
5000
6000
65000
200000
100000
100000
15000
105000
250000
600000
2190000
5535425
9300000
20000
30000
Total Lands
18529525
BUILDINGS
General Office Building Atlanta
East Point Shop
Douglas
Buildings Elbert County Quarry
Buildings Wayne County Prison Camp
Buildings Augusta
Buildings Cartersville
Buildings Gainesville
Buildings Glennville
Buildings Lincolnton
Buildings Louisville
Buildings Thomaston
Buildings Washington
24088132
14318500
2272782
1723300
5489458
431049
514153
552751
8145154
19828
517900
679933
15800
Total Buildings
38768740233
STATE HIGHWAY DEPARTMENT
LANDS BUILDINGS AND EQUIPMENT
JUNE 30 1950
Sold or
Additions Depreciations Junked
Year Ended Year Ended Year Ended Value
6301950 Total 6301950 6301950 6301950
8100 8100
5000 5000
18000 18000 18000
7500 7500 6000 65000 200000 100000 100000 15000 105000 250000 600000 2190000 5535425 9300000 20000 30000 7500 6000 65000 200000 100000 100000 15000 105000 250000 600000 2190000 5535425 9300000 20000 30000
25500 18555025 18555025
24088132 24088132
14318500 14318500
2272782 2272782
1723300 1723300
5489458 5489458
431049 431049
514153 514153
168625 721376 721376
33000 8178154 19828 517900 679933 15800 8178154 19828 517900 679933 15800
201625 58970365 58970365
234
STATE HIGHWAY DEPARTMENT
LANDS BUILDINGS AND EQUIPMENT
JUNE 30 1950
EQUIPMENT
Passenger Equipment
Trucks
Tractors
Power Graders
Graders
Other Road Equipment
Office Equipment
Engineering Equipment
Laboratory Equipment
Shop Equipment
Total Equipment
Grand Total
Value
6301949
203700
60871561
40357012
36379419
8720782
70888738
9611672
10950594
1294623
4476050
243754151
321052416235
STATE HIGHWAY DEPARTMENT
LANDS BUILDINGS AND EQUIPMENT
JUNE 30 1950
Sold or
Additions Depreciations Junked
Year Ended Year Ended Year Ended Value
6301950 Total 6301950 6301950 6301950
163700 40000 10000 30000
15727668 76599229 18149800 1700556 56748873
4616500 35740512 8935100 300000 26505412
5184166 41563585 10390900 220000 30952685
3378900 12099682 3024900 200000 8874782
4696341 75585079 18956200 240000 56388879
3240123 12851795 1285100 11566695
1933511 12884105 1288400 11595705
166035 1460658 146000 1314658
3742299 8218349 821800 7396549
33288843 277042994 63008200 2660556 211374238
33515968 354568384 63008200 2660556 288899628
Note Equipment junked in year ended June 30 1950 and not charged off in
above schedule to be charged off in following year as follows
85 Trucks 2293210
25 Tractors 488500
10 Power Graders 300000
40 Pull Graders 264500
Miscellaneous Road Equipment 403500
3749710
Equipment shown as sold or junked in above schedule was for previous
year except a sale for 240000236
STATE HIGHWAY DEPARTMENT
SUMMARY OF CONSTRUCTION COST
FROM ORGANIZATION OF DEPARTMENT
TO JUNE 30 1950
From Beginning of Construction in 1917
to June 30 1940
Fiscal Year ended June 30
Fiscal Year ended June 30
Fiscal Year ended June 30
Fiscal Year ended June 30
Fiscal Year ended June 30
Fiscal Year ended June 30
Fiscal Year ended June 30
Fiscal Year ended June 30
Fiscal Year ended June 30
Fiscal Year ended June 30
21839365797
1941 2584383403
1942 1743183623
1943 1220606995
1944 790498685
1945 439721818
1946 605351625
1947 1877864648
1948 1917643940
1949 3226446183
1950 3357525234 17763226154
Total Construction Cost Payments
Reconciliation with Construction Allotments
Total Allotments
Less
Cost to CompleteBy Funds
State
39602591951
42164994375
1186523571
Federal 1263931808
Other 84911427
2535366806
Encumbrances
27035618 2562402424
39602591951STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1950
237
NAME
Adams J Q
Adams Leon
Adams Wallace
Agnew J P
Allgood Brothers
Alexander S J Inc
Alston Mack Estate
Alston Prince Estate
Altamaha Elec Memb Corp
Anderson R B
Anderson W T Inc
Anthony Glenn
Anthony Z H
Archer Mrs Allene Bayer
Arnall Mills by C L Pinneston
Arnold Mrs Kay
Atlantic Coast Line Ry Co
Attaway J G Constr Co
Atwater E L
Aycock Mallie S
Bagwell Oliver
Baker Clyde W and H H
Baker E C
Baker Lucy
Bales W E
Barber Leo T
Barber L T and Dixie Constr Co
Barnes S T
Beckham E M Constr Co
Beason Rene C and Roy C Harris
Beavers Mrs W W
Bell F E
Bell W F
Blount C H
Blount Geo C and Co
Bohannon J W
Bohin L J Co Inc
Bouchelle H M
Bowe Wm F and Co
Bowen Mrs D B
Bovven R A
Bozemore C H
Brandon J G Jr
Brannan Thos A
AMOUNT
28870
179857
310025
14808
11937232
7345020
4900
17000
56468
24886
4898666
1840
199355
154386
165890
103252
1295096
33991432
242380
31750
19260
117000
38161
9987
8377
29287730
695807
9988
8153784
98080
153770
16220
62343
225000
10913835
16785
167190
16170
676316
20550
32415834
370896
78528
63100238
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1950
NAME
Brantley W C Constr Inc
Braswell J E
Brightwell R P
Brook Walker
Brooks Construction Co Inc
Brook Earl
Brown Harry Gen Contr
Brown L V
Bryant E S
Buchanan Jessie
Buchanan W H
Bunch W S
Bunn J P
Burke Mrs J R
Burson Mrs J D
Burtz G W
Caddell and Jackson
Caldwell Mrs C H
Calhoun Ben J
Caldwell M H
Cannon Mrs M H
Canoochee Elec Member Corp
Cargile F C
Carlton Contracting Co Inc
Carpenter Sam
Carr R L
Carr M J Contr Co
Carroll Electric Membership Corp
Central of Ga Ry Co
Champion Felton
Chance Cordell
Chapman and Brock
Chappell R M
Cheek L H
Chitwood L S
Christian and Bell Co
City of Adairsville
City of Atlanta Water Works Dept
City of Covington
City of Statesboro
City of West Point
ClaussenLawrence Constr Co
ClaussenLawrence Constr W T Anderson Inc
Clayton Wilbur
Clyatt T N
AMOUNT
1058100
22860
86205
48682
6334019
6885
22269540
18820
15000
10789
58050
47000
96255
10812
27230
1077302
11064036
73116
13230
58530
75000
260991
140915
19386716
21040
64597
70207310
698706
1392939
33587
12247
269610
56912
16581
66160
922000
101635
4872806
2600
138720
33333
3417608
2774924
24200
19350STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1950
239
NAME
AMOUNT
Coastal Elec Membership Corp
Cobb County Elec Membership Corp
Cobb W L Constr Co 1
Cobb W L and Hendsy Corp 1
Cobb W L and M R Woodall Co Inc
Coffee Construction Co
Coffee J E Jr
Coggins Jerry
Collier Mrs W W Sr
Collins Nina G
Collins James W
Collins Marion
Carr R S
Colouitt County Rural Elec Member Corp
Colvard T W
Cone Contracting Co
Cook Gaston B
Cook R H
Cooper Alton B
Cooper Prince Estate
Coram Mrs P A and Albert
Cornell Young Co
Couch Construction Co
Cottle Ernest
CowetaPayette Electric Membership Corp
Crane B B
Crane D W and C W Dixon
Craven Neal
Crawfordville Lbr Co
Crisp County Electric Membership Corp
Crowell Constr Co
Crummey and Crummey
Cummings J T
Cunahee Constr Co Inc
Daniel J B
Darien Tel Co
Darton A F
Daughtry Mrs C M
Davis Gene W
Davis John
Davis R H
Davis Frank L
Dayton D B
Dean Mrs Dudley
116278
64153
10138521
26468394
21452537
53908160
5700
140000
46282
33672
71500
197340
60309
117957
95890
441189
39105
20880
118016
93193
L87000
368995
5693957
59129
364112
19281
7391
79280
3803423
6000
6680195
13792771
49122
1557661
41766
134000
52043
106650
40914
76416
27405
162225
92169
12975240
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1950
NAME
Dean Mrs Dora
Dean Earl F
Dean Wm B
Department of Corrections
DeVane K P
Diamond Construe Co
Dickens C E and W B
Dickerson Inc
Dickson Nancy
Dickson Roy M
Dixon E S
Dockery W W
Doster A W
Dunbar W R
Duncan Mrs V B
Dunn A N
Dunn Cecil H Construe Co
Dyer W P
Eulonia Benevolent Society
Eberhart G F
Edenfield Carl
Edenfield E L and Daiien Bank
Edenfield J N
Edge Eva
Ellijay Tel Co
Espy Paving and Constr Co
Estes James E
Eubanks J D
Eubanks J E
Excelsior Elec Membership Corp
Faulk Durham and Others
Fears G F
Fears W W
Fender J R
Ferguson Mary E
Ferrell Leland R
Fisher W M Jr
Florence Mrs Annie G Estate
Florence W L Construe Co
Florence W L and G L Strickler
Foss Mrs Dave
Foster Construe Co
Forti Mrs J W
Forsyth Elec Corp
AMOUNT
78920
94983
5250
82667845
136640
189200522
45052
949394
17682
122155
15500
12195
30050
18725
130220
175400
20217971
50328
11510
2975
66640
236600
40180
52875
103163
26248112
12780
65352
51117
91513
229950
116281
60426
116317
148141
312655
6972
53980
23316531
46074899
16848
2090347
5470
91302STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1950
241
NAME
Fountain H S
Fountain W J
Freeman A P
Fuss Turner A Jr
Gammage Wilbur H
Garner Boyd
Garrett J C
Garrett Z N
Gary R B and Armound
Gay and Keith
GaAla Paving Co
Ga and Fla Ry
Ga Power Co
Ga R R and Banking Co
Ga Supt of Forestry
Gibbs Joe Estate
Gibson J C Construe Co
Giddens R H
Gill A L
Glenn Walter
Goether Jetter
Gooding J K
Goolsey L N
Gore Nora
Gordon Mose Lbr Co
Gordy Schley
Granade C C
Granade Mrs Lillie B
Grant P J
Grady County Elec Memb Corp
Greer J M Jr
Griffin C T
Griner E H
Grubbs J M
Hamby D D
Hamil R W
Hamilton Betsy Estate
Hammond J H
Hancock W B
Hardaway Contracting Co
Hardeman R A
Hargett Mrs Felton
Harper F H
Harrell Guy
AMOUNT
89412
55845
28477
101250
210587
70900
25749
49500
2833
32628
60958564
49349
2546430
10885
80329
50000
25820153
15495
19237
12775
46600
112800
36337
3744
175140
790702
225787
159100
10000
82360
75971
42980
29408
17720
34736
19333
6840
13272
78892
24311546
107975
5740
27386
44076242
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1950
NAME
Harris G G and J E Smith
Hart County Electric Membership Corp
Hart Mrs I J
Hart W N
Hatcher and Morrow
Hawkins L E
Hayes J A Jr
Haynes Mrs S T
Hendricks C F
Helton James and Albert
Higgenbotham T N
Hill J E
Hill Mercer Plantations
Hines E H Constr Co
Hodges Mrs Carrie
Holcomb D F
AMOUNT
10930
28760
3492
75580
7601583
1792
60840
45260
81840
9230
18243
2403105
329160
32950142
11550
2855
Holland Construe Co 14821966
Holley N L
Holloway Lucile
Homerville Tel Co
House L S
Howert Joe N
Hudsons E A Sons
Hutchinson L O
Hyatt B F
Hyers Clinton
Hynote J H
222246
20500
200730
13955
23880
35923924
314188
69720
52120
16899
40000
44693
30296
342720
90610
59455
2760
2093
6826045
Jefferson Contr Co and G C Blount Sons 14499763
Industrial Mtg Co P J Varner
Interstate Land and Implement Co
Isenhower Mrs J A
Ivey J E
Jackson D A
Jackson County Elec Membership Corp
James B F
Jarrard L B
Jefferson Contr Co
Jefferson County Elec Membership Corp
Jenkins Richard
Jenkins S D
Johnson I H
Johnson W A
Johnson W J
Johnston Joe
215213
7160
542000
65377
52240
38422
118972STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1950
243
AMOUNT
205561
592613
7511519
100890
48100
10333
16942637
66800
15280
9680
57583
152981
4600
1648640
11782
321270
31113676
171570
LedbetterJohnson Co 133922816
NAME
Jones A H
Jones B L and Co
Jones Clarence C
Jones J H
Jones Shed
Junior Church of Christ
Kelly and Bradfield Constr Co
Kelly Sara J and Alexander Thorpe
Keen F W
Kemp C H Jr
Kennedy Mary and Others
King C W
King Lottie Hamilton
Knox Bros Inc
Kozma Andy and Darien Bank
L and N Ry Co
Lamb F D Jr
Lane J M
Lee Carmie
Ledbetter W T Co
Lee L O
Leslie Missouri
Lewis E E
Lewis John P
Lewis W O Construe Co
Liggett A B and Jennie
Little Ocmulgee Elec Member Corp
Lockey James T and Rozier Const Co
Lokey Geo Constr Co
Lothridge Bros
Lowe Mrs Lula F
Luallen Mrs A L
Lucus H M and L L
Lupo C B
Luther R D
Lyle C M Const Co
145920
2152704
43040
15427
167600
58753
16950
200000
208902
7279803
566190
7575910
151107
27180
88380
25110
152600
31168617
MacDougald Construe Co 121858876
McCullough J W
McDougalWarren Inc
McCorkle C T
McDuffie Mrs Elsie C
McGahee D C and Darien Bank
McGuire Robert
69960
737532
42165
122100
17500
45397244
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1950
NAME
Mclntosh Emma C and Mamie L C Thorpe
Mclntosh F A
McKenney W A
McKenzie J E
McKenzie W J
McMath Hugh Constr Co
McMath Hugh Constr and Ga Ala Pav Co
McMeekin Constr Co
McMullan L L
Mack Emma
Malcom A H
Manley J D Constr Co
Marion Constr and Cont Co
Markey O B
Marsh R P
Marshall Asa Jr
Martin J E
Mason C L
Matthews Mrs W C
Mauldin Earl
Merritt E T Jr
Medlock N R
Middle Ga Elec Memb Corp
Milan Tel Co
Miller W H
Mills Thoburn
Mitchell County Elec Memb Corp
Mitchell Thos J
Mixon Gordon
Monahan John
Monahan John
Moody D I
Moore G H
Moses B H
Mosley Olan
Moultrie A C
Moultrie J W
Mullins J R
N C and St L Ry
Nails Dewey and R
Napier Mrs M C
Nash Contr Co
Nashville Bridge Co
Neel Contracting Co
Inc
and Scott Constr
Co
Co
A Young Jr
AMOUNT
7140
200000
8600
28220
44480
37352875
7646051
2448176
104200
132667
4550
33222972
17108379
10000
38652
146140
72100
39330
57537
5590
57780
35299
18238
4301
51320
284586
157528
33480
200000
35666249
1434646
19000
52450
26675
30210
73680
3750
1019004
97196
1790
161715
3599682
1275586
1553422STATE HIGHWAY DEPARTMENT
245
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1950
NAME
Newton Henry Co
OBannon T W Estate
Ocmulgee Constr Co
Oconee Clay Products Co
Odum O L
Ogden C M and R W
ONeal W C
Otwell Roy P
Oxford Constr Co
Pafford and Bird Co
Pafford H M Jr
Page Lawrence
Page Ralph and Lawrence W
Palmer H A Jr
Palmer J C
Parker J W
Parker T W
Parks Prances D
Partain Mrs J F
Pass Parks
Pataula Elec Member Corp
Peacock C M
Pearce Mrs E L
Pearson B R
Peavy Mrs J L
Perry Tom M
Peterman M F
Peterson Mrs Anna
Peterson R
Phillips C L
Phillips Geo H
Pittman Constr Co
Poole Owen
Pope J H
Price Lizzie
Price Sallie L
Protho Jack
Ramsey P H
Rainwater G C
Redding G W and James W
Reed W H Sr
Reese B F
Reid H L
Register Robt A
Reynolds Tel Co
AMOUNT
5507585
21374
30396543
3000
747335
60000
50110
71725
5022630
8208128
11968199
38867
32870
15909
39575
11620
48500
314068
59220
33800
82200
52115
9710
148920
8180
77450
252337
165280
28554
8441
253624
1450098
14088
38950
2167
8820
56250
22229
41850
112995
28200
17170
188210
236040
51600246
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1950
NAME
Rhodes C L
Rice R R
Ricks F A
Rives G C and J A Garrett
Roberts Charlie
Robinson W L Constr Co
Rodgers E H
Rogers G F
Rogers Mrs Gladys T
Rossman W T Sr
Rountree Claud
Rousey Archie A
Rousey C E
Rozier Constr Co
Rushin J F Constr Co Inc
S A L Ry Co
Sandeford R H
Samples H G
Sanders G B and W H Turner Jr
Sanders J W
Satilla Rural Elec Memb Corp
Savannah River Lbr Co
Scarborough Mrs Paul H
Scott Constr Co
Scott Constr Co and W T Anderson Inc
Scott D B Co
Scott N O
Seaboard Constr Co
Segars Constr Co
Settle E S
Seymour J M
Shackelford B F
Shanklin Mrs J M
Sharp Clarence
Shaw Sara W
Shepherd W C Co Inc
Sheppard Gladys
Shirley J C
Shortens Chapel A M E Church
Shubert Mrs Laura
Simmons F C
Sims Billy
Sims F C
Slack S B
AMOUNT
24918402
80210
125290
219478
12500
27310435
151755
15410
117310
35000
102450
14720
56000
96164
3417329
6903899
38175
50960
75855
39916
36895
5983
69740
84983575
30312963
1962843
152880
1409330
23233544
156630
332070
36950
566280
132356
3167
34798327
56220
136425
48867
40000
40000
67650
29400
10440506STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1950
247
NAME
Slaughter Ben S
Slash Pine Elec Memb Corp
Sloan Constr Co Inc
Smith E Jack
Smith E O
Smith Henry
Smith J C
Smith H G
Smith Julia
Smith R T
Smith F S
Smith Constr Co Inc
Smith Mrs J N
Smith Frank
Smith Mrs Shelly Sr
Somers Constr Co
Southeastern Engineering Corp
Southern Bell Tel and Tel Co
Southern Kraft Timberland Corp
Southern Railway Co
Southland Constr Co
Spalding Concrete Co Inc
Sproul K W
State Constr Co
Stebbins C A Paul J Verner and Geo Ross Estate
Steele Hugh Constr Co
Stephens Alma
Stepp Engineering Co
Stevens A P Sr and W E Whitehead
Stevens A P Sr and W E Whitehead Spalding
Stewart Bros
Stewart Kathie
Strickler G L
Stripling R P
Sumter Elec Memb Corp
Sykes C E
Sykes Myrtle
Tabor A R and Mrs Eula A
Tabor F H
Taylor E F
Teasley C E
Thomas J N
Thomason D L
Thompson N J
AMOUNT
13050
292973
3267236
26424466
39720
13300
6181
44587616
1743
53381819
121370
1417698
33850
18550
22700
3038787
3114636
2091111
149519
1199426
10656618
2882198
76752
6581770
109360
39777131
56350
42675
8225
11025
2830866
122760
131112
133230
104709
172950
41850
25905
3405
50792
19350
54900
35695
18000248
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1950
NAME
ThrashMcDonald Constr Co
Tidwell W G Jr
Todd A M
Todd Harry
Todd J A
Townsend L C
Trammell L N Constr Co
TriCounty Elec Memb Corp
Trussell Constr Co
Tucker E F
Turner F W
Union Bag and Paper Corp
Vandifriff Constr Co
Vaughn H W
Vinson W D
Wages A J
Wainer Constr Co Inc
Walker F M
Walden Alex
Walden J P
Walton Elec Memb Corp
Wannamaker and Wells Inc
Ward L H
Wash J A
Washington County Elec Memb Corp
Watkins Ed M
Way Hattie
Wayne Tel Co
Webb W G
Weese and Weeks Constr Co
Western Union Tel Co
Wheatley C H
Whitaker James A
Whitley Constr Co
Wilkes Constr Co
Williams Harold D
Williams I W
Williams L W Estate
Williams Mrs Edna
Willis Verna
Wilson Geo E
Wimberly Brown
Wimpy A G
Wolfe H E Constr Co
AMOUNT
10749860
42934646
3616
166546
20000
14433
1587220
63898
11882482
195000
35750
12710
5521283
108724
23470
2280
31303363
21870
13900
13167
194240
76308
52165
99875
106270
3920
296916
58900
18810
909537
3516298
7540165
36380
8424119
1624935
76605
8000
8269
261960
386964
576000
16398
13989335
19253335STATE HIGHWAY DEPARTMENT
249
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1950
NAME
AMOUNT
Woodall M R Co Inc 314 882 52
Woodall S W Jr
Woodard P H
809721
112480
WoodwardLeatz Contr Co 157 g94 48
Wooten Ben H
Wright Constr Co
Wright R H and Son Inc
Yates J G
Young Jim
Young R A Jr
Youngblood T I and J E Courson
Zeigler R E
Zeigler V A Jr
Zorn J W
180000
105357063
7042994
7100
29070
20260
4667
57352
79950
186660
2653422555250
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1950
COUNTIES AS CONTRACTORS
Appling
Atkinson
Bartow
Berrien
Bibb
Bleckley
Brooks
Bryan
Burke
Butts
Calhoun
Camden
Candler
Carroll
Chatham
Chattooga
Cherokee
Clarke
Clay
Clayton
Cobb
Coffee
Colquitt
Cook
Coweta
Crisp
Dawson
Decatur
DeKalb
54696
4128216
671611
3574215
3541997
7550880
1273893
1422740
336324
2751055
849230
1974449
3131406
5034995
917985
883974
3129598
5677038
7688498
778732
2420481
639615
4841725
1170523
5595777
4522313
2928931
6441557
4598223
Dodge 3027922
Dougherty
Douglas
Early
Echols
Effingham
Elbert
Emanuel
Evans
Fannin
Payette
Floyd
Franklin
Fulton
Gilmer
2045577
8177565
2015736
2548751
672102
2381850
7601658
1589617
2505708
357061
459134
2210958
1617174
8096594251
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1950
COUNTIES AS CONTRACTORS Continued
Gordon
Grady
Gwinnett
Habersham
Hall
Hancock
Haralson
Harris
Hart
Heard
Henry
Houston
Jackson
Jasper
Jeff Davis
Jenkins
Jones
Lanier
Liberty
Lincoln
Lumpkin
Macon
Madison
Marion
McDuffie
Mclntosh
Meriwether
Mitchell
Montgomery
Morgan
Murray
Oconee
Oglethorpe
Paulding
Pickens
Pierce
Pike
Pulaski
Putnam
Richmond
Stephens
Stewart
Sumter
Talbot
1295286
5151644
7635233
346104
1366368
2089790
310088
454856
100000
19799
768530
830416
3939847
4028694
1792645
414707
3992554
4768157
2930449
558259
1865521
2421356
5749778
655860
3768965
2712274
7113004
1107316
4162309
1583939
572595
1374885
776639
1078016
3389911
881705
3983781
1729272
156800
103500
1005148
2414074
1735232
7029252
STATE HIGHWAY DEPARTMENT
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1950
COUNTIES AS CONTRACTORS Continued
Tattnall
Taylor
Thomas
Tift
Toombs
Troup
Turner
Twiggs
Union
Upson
Walker
Walton
Warren
Webster
Wheeler
White
Wilcox
Wilkes
Wilkinson
NONCASH PARTICIPATION
Seaboard Air Line Ry
2631710
4523277
1916520
2768146
3421861
5151323
1048425
1789909
110460
997669
2627678
2560635
607450
460169
1669186
2713732
11582882
3757455
1803222
279122128
2932544683
65897
2932610580
SUMMARY
Maintenance 1470070
Construction 2931140510
Total2932610580253
STATE HIGHWAY DEPARTMENT
ANALYSIS OF CONSTRUCTION COMMITMENTS
YEAR ENDED JUNE 30 1950
COMMERCIAL CONTRACTORS
208 Advertiser Contracts 2280760460
24 Extension Agreements 25268535
Subtotals
2306028995
NONCOMMERCIAL CONTRACTORS
265 County Contracts
146 Public Utility Agreements
330593398
66227690
39 Dept of Correction Contracts 127622100
682 Grand Total of Direct Cost of new work
by Contract
Add Allotments for costs incident to above con
tracts but not a part of the Contract
Engineering Supervision 283997185
Purchase of Soil Pits 47178423
Total Estimated Cost of New Contract
Work
Add Allotment for new work by State Force
Total Estimated Cost of all new work ini
tiated in Fiscal year ending June 30
1950
Add Allotments Net to cover additional costs
on work initiated prior to July 1 1949
Grand total of allotment Transactions
Year ended June 30 1950
524443188
2830472183
331175608
3161647791
190110759
3351758550
113100430
3464858980
ANALYSIS OF CONSTRUCTION COMMITMENTS TO SHOW
PARTICIPATION FUNDS FOR YEAR ENDED
JUNE 30 1950
WORK BEGUN DURING WORK BEGUN PRIOR
FISCAL YEAR TO 7149
By Forces
Contract 3BS A11 TyPes Total
KIND OF WORK
State Funds 1852025606 190110759 145411872 2187548237
Federal Funds 1286628991 32299839 1254329152
Other Funds 22993194 11603 22981591
Totals 3161647791 190110759 113100430 3464858980254
STATE HIGHWAY DEPARTMENT
DETAIL OF EQUIPMENT PURCHASES
YEAR ENDED JUNE 30 1950
American Seating Co Atlanta
3 Chairs
Allied Distributors Atlanta
8 Elec Fans
Atlanta Fixture and Sales Co
Atlanta
1 Filing Cabinet
Appliance Distrib Co Atlanta
8 Electric Fans
Acme Mercantile Co Augusta
1 Drawing Table
Automatic Gas Co Gainesville
1 Gas Tank and Burners
Auto Parts Co Atlanta
1 Valve Seat Grinding Set
Allison Machine Co Atlanta
1 Hyd Press
1 Air Compressor
Albany Power Co Albany
1 Power Jack
Armstrong R S Bros Atlanta
1 5 Ton Winch
1 Steam Cleaner
2 Asphalt Heaters
1 Asphalt Kettle
Auto Sales Co Winder
1 Ford Truck
Air Photo Supply Co New York
N Y
Photographic Equipment
Alexander W D Co Atlanta
6 Elec Fans
Bryant Litho Co Atlanta
2 Desks
3 Filing Cabinets
1 LineATime
41480
31600
12590
57900
542800
45000
24600
14415
2835
Beck and Gregg Hwd Co Atlanta
1 Gas Circulator
1 Pump
5884
7750
Blalock Machinery Equip Co
Atlanta
1 Dragline Bucket 65743
4 Hyd Presses 1470715
2 Pumps 66026
3135
12598
4950
16816
4700
29980
9000
73080
8435
658290
152874
78890
16662
41850
13634255
STATE HIGHWAY DEPARTMENT
DETAIL OF EQUIPMENT PURCHASES
YEAR ENDED JUNE 30 1950
5 Power Mowers 1099810 120000
1 Harrow 2822294
Bell Petroleum Co Gainesville
1 Gas Tank and Pump 37100
Bruce Jones Co Albany
1 Valve Grinder 12700
1 Valve Refacing Machine 25000
1 Drill Press 28850 66550

Brooks Auto Parts Co Atlanta
2 Boring Bars 114525 49 50
1 Elec Sander
1 Hyd Press 66500
2 Valve Refacing Machines 55900
Miscel Shop Equip 777352 1019227
Black and Decker Mfg Co
Atlanta
G Load Meters 201978

Brice H D Auto Parts Co
Gainesville
1 Shop Vise 1750
Brennen Motor Co Unadilla
1 Ford Truck 122100
Ben Jesup Motor Co Cochran
2 Chevrloet Trucks 246230
Brannon Motor Co Cordele
1 Ford Truck 224300
Baldwin Motors Inc Milledgeville
2 Chevrolet Trucks 460470
CarithersWallaceCourtney Co
Atlanta
13 Desks 212130
16 Chairs 997 95
12 Filing Cabinets 109935
1 Card File 1463
4 Book Cases 6995
1 Adding Mach Remington 10800
6 LineATimes 8508
5 Tel Tables 17120
Steel Shelving 52416 519162
Capitol Office Supply Co Atlanta
2 Chairs 29 00
6 Filing Cabinets 105135 108035
Coker Elec Co Atlanta
8 Elec Fans 31662
256
STATE HIGHWAY DEPARTMENT
DETAIL OF EQUIPMENT PURCHASES
YEAR ENDED JUNE 30 1950
Camp R B Co Atlanta
10 Piling Cabinets
Cullins T W Motor Co Soperton
3 Ford Dump Trucks
Cole Boynton Atlanta
3 Gas Heaters
Caye W C Co Inc Atlanta
1 Motor Grade
1 Garwood Scraper
1 Pump
997400
523100
47525
Candler Machinery Co Atlanta
Miscel Shop Equip
Cullins Motor Co Soperton
3 Ford Trucks
Clements Chev Co Buena Vista
4 Chevrolet Trucks
Corrections Dept of Atlanta
1 Int Truck School Body
Derrick Motor Co Clayton
9 Ford Trucks
1 Tractor Truck
1235770
401509
Dawson Motors Dawson
4 Ford Trucks
Dearing Chevrolet Co Savannah
1 Chevrolet Truck Ton
Dykes Motor Co Cochran
4 Ford Trucks
Donalsonville Motor Co
Donalsonville
1 Ford Truck
Ezel Equip Co Atlanta
6 Barrel Pumps
E F Supply Co Barnesville
Photographic Equip
Elec Equipment Co Augusta
10 Fans
1 Lamp
40126
1500
Electric Wholesale Inc Atlanta
Miscel Elec Eq Sup
Eastman Kodak Co Atlanta
1 Kodak
Elliott Addressograph Machine
Co Atlanta
1 Automatic Moistener
Faulk Chevrolet Co Cairo
1 Chevrolet
63837
594864
50568
1568025
92127
376567
590100
292025
1637279
491280
125000
877773
128725
7938
117279
41626
41708
7428
9000
216350257
STATE HIGHWAY DEPARTMENT
DETAIL OF EQUIPMENT PURCHASES
YEAR ENDED JUNE 30 1950
Foster Machinery Co Albany
1 Power Broom Blower
Frieden Calc Machine Co Atlanta
2 Calculating Machines
Frigidaire Sales Co Atlanta
1 Water Cooler
Fairbanks Morse Co Atlanta
1 4 H P Engine
1 Pump
14950
11340
162653
117000
16549
26290
Ga Blue Print Co Atlanta
24 Drawing Tables 206280 33120 374871
24 Stools
7 Levels and Transits 614271
Garrett Chevrolet Co Rockmart
31 Chevrolet Trucks 5957405
Gill Equipment Co Atlanta
2 Galeon Motor Graders 1998126
1 Concrete Mixer 188500 2186626
G E Supply Corp Atlanta
2 D Lights 2820
1 Water Cooler 16433 19253
Garage Sup and Eq Co Atlanta
1 Bench Grinder 3350
Graybar Elec Co Atlanta
2 Desk Lamps 2980
25 D Fixtures 37250 40230
Ga Printing Co Atlanta
2 Desks 21122
4 Desk Chairs 24820
4 Metal Chairs 15895
1 Letter File 5610 67447

Gill Elec Co Atlanta
5 Galeon Graders 4399500
Gibson Motor Co Gibson
1 Chevrolet Pickup Truck 125000
Home Wholesale Fan Co Atlanta
2 Fans 4772
Home Desk and Fix Co Atlanta
1 Desk 7500
8 Chairs 16760
2 Tables 2750
2 Typewriter Stands 3220 30230
258
STATE HIGHWAY DEPARTMENT
DETAIL OF EQUIPMENT PURCHASES
YEAR ENDED JUNE 30 1950
Hicks Motor Co Montezuma
4 Chevrolet Trucks 604965
Howe Scales Co Rutland Vt
Frt on Scales 1107
Henry Darling Inc Augusta
2 Chevrolet Trucks 421750
Hodges Motor Co Eatonton
1 Int Truck 225000
2 Ford Trucks 244200 469200
Howard Webb Motor Co
1 Ford Truck 123540
HuffakerDykes Motor Co Dalton
1 Dodge Pickup Truck 126500
Ideal Gas Co Savannah
1 Butane Gas System 24500
Ivan AllenMarshall Co Atlanta
6 Plain Meters 58800
3 Erasing Machines 4125 62925
Industrial Service Co Atlanta
1 Counter Shaft 4630
1 Mortar Board 4803 9433

IBM Corp Atlanta
5 Elec Typewriters 173120
James Chevrolet Co Americus
4 Chevrolet Pickup Trucks 492215
Jones Fred Chevrolet Co
Dahlonega
1 Chevrolet Truck 122500
Kelly G L Buford
1 Ford Truck 123540
Kilgo Motor Co Tallapoosa
2 Ford Trucks 342258
Kelly Farm Equip Co Monroe
3 Int Trucks 397500
Helper Springs 2698 400198
Lucey Boiler Mfg Co
Chattanooga
1 104H P Boiler Frt 504209
L C SmithCorona Co Atlanta
3 Typewriters 37545
Modern Office Eqp Co Atlanta
1 Desk 13300
1 Chair 1775
2 PresToLine 6869 21944
STATE HIGHWAY DEPARTMENT
DETAIL OF EQUIPMENT PURCHASES
YEAR ENDED JUNE 30 1950
259
McGregor Co Athens
1 Drawing Table 7225
Marchant Calc Mach Co Atlanta
3 Calculators 154700
Monroe Calc Mach Co Atlanta
25 Calculators 684550
Morgan Inc Savannah
1 Sidney Lathe 648661
2 Drill Presses 99155 747816
Montezuma Motor Co Montezuma
6 Ford Trucks 1256993
Milner Motor Co Rome
3 Ford Trucks 477710
McGarity J L Co Monroe
1 Ford Truck 224300
Moody Motor Co Perry
1 Ford Truck 124500
Morgans Inc
1 Derrick Mounted on Crane 1574370
Moss Chevrolet Co Dallas
2 Chevrolet Trucks 246230
Peaslee Gaulbert Corp Atlanta
4 Radiant Heaters 5676
PitneyBowes Co Atlanta
1 Mailing Rack 40659
Phoenix Oil Co Augusta
1 Vat and Boiler 198178
Parks Geo Tractor Co Macon
3 AllisChalmers Tractors 2171190
Gordon Chevrolet Co Gordon
1 Chevrolet Truck 216350
Pelham Motor Co Pelham
1 Ford Truck 121422
RemingtonRand Co Inc Atlanta
1 Typewriter 12636
1 Typewriter Electric 29700
2 Typewriter Chairs 7920
9 Filing Cabinets 139525
6 Kardex Cabinets 106325
2 LineATime 5984 8050
1 Table
1 Ledger Tray 29725 339865

Royal Typewriter Co Atlanta
5 Typewriters 63271
260
STATE HIGHWAY DEPARTMENT
DETAIL OF EQUIPMENT PURCHASES
YEAR ENDED JUNE 30 1950
Register Mrs Laura C Decatur
1 York Air Conditioner
Rinehart Co Austin Texas
1 Recording Breaker
Sivel Motor Co Chipley
1 Ford Truck
Slade Motor Co Talbotton
1 Ford Truck
Starnes Equip Co McRae
1 2Ton Dump Truck
So Ga Engineers Inc Ocilla
10 Deck Cap Steel Forms
Sanders Motor Co Eastman
2 Ford Trucks
StreeterArmet Co Chicago
20 Traffic Counters
110 Cum Nonrecording
15 Transformers
593340
308660
443610
ShawWalker Co Atlanta
1 Table
Sandre and Wood Inc Atlanta
2 Elec Fans
Stubbs S M Prtg Co Griffin
1 Desk
Soperton Motor Co Soperton
3 Chevrolet Trucks Dump
Sou Bearing Parts Co Atlanta
1 Boring Machine
Service Equipment Co Americus
Miscel Shop Equip
The Todd Co Atlanta
1 Check Writer
Tidwell Co Atlanta
2 Drafting Boards
2 Steel Cabinets
1 Filing Cabinet
1 Card Cabinet
4098
1494
5636
720
Tractor and Machinery Co Atlanta
2 Power Pumps
Telfair Motor Co McRae
1 Chevrolet Truck
TriState Inc Atlanta
1 Int Tractor
12 Graders Adams Pull Type
1260000
3378900
30000
55480
129800
122100
232110
1500000
246230
1345610
9180
3227
10687
598125
42215
260965
47500
11948
67397
123115
4638900261
STATE HIGHWAY DEPARTMENT
DETAIL OF EQUIPMENT PURCHASES
YEAR ENDED JUNE 30 1950
Underwood Typewriter Corp
Atlanta
6 Typewriters 80214
Union Motor Company Blairsville
1 Int Truck 210000
Visual Devices Atlanta
12 Rite Line Copy Holders 16664
Van Norman Co Vidalia
Frt on Shop Equip 524
Wilson Appliance Co Thomaston
2 Radiant Heaters 4400
Warrenton County Motor Co
Warrenton
1 Ford Truck 213533
Walker Chevrolet Co Waycross
3 Chevrolet Trucks 559568
Westinghouse Elec Co Atlanta
1 Water Cooler 24425
Youmans J R Adrian
1 Harrow 31733
Yancey Bros Atlanta
Curb and Gutter Forms 240000
Side Walk Forms 219962
2 Air Compressors 309900 769862
Yancey Bros Co Atlanta
1 Crank Case Guard 12900
1 Barker Green Hopper 484000
1 Grader 864666
1 Spreader 1187600
4 Tail Gate Spreaders 46000 2595166 54782959
DEDUCT EQUIPMENT SOLD
New and Used
Jones Claud Atlanta
Miscel Shop Equipment Sur
plus from East Point Whse
Sold to Dept of Corrections
Charged to Accts Receivable
Prison Camps
Charlton County Camp
1 Drag Line
9 Chev Trucks
11 Ford Trucks
1 G M C Bus
1 White Bus
1 Tractor
1 Concrete Mixer
231562
850000
1535360
742500
40000
40000
40000
40000
262
STATE HIGHWAY DEPARTMENT
DETAIL OF EQUIPMENT PURCHASES
YEAR ENDED JUNE 30 1950
Less Sales Continued
Prison Camps Continued
Charlton County Camp Continued
2 Graders
2 Pumps
2 Harrow and Rippers

Coffee County Prison Branch
3 AllisChalmers Tractors
1 Concrete Mixers
1 G M C Bus
2 Ford Trucks
1 Chev Truck

Jefferson Prison Branch
3 AllisChalmers Tractors
2 Chevrolet Trucks
1 Ford Bus
2 Carryall Scrapers
1 Power Grader
1 Garwood Scraper
1 Concrete Mixer
Folkston Prison Camp
1 Hobart Welder
1 P H Shovel and Drag
Line
Telfair Prison Camp
4 Chevrolet Trucks
1 Int Truck
1 Power Grader
1 Int Tractor
4 Ford Trucks
Wayne County Prison Camp
2 Chevrolet Trucks
1 G M C Bus
1 Int Bus
1 AllisChalmers Tractor
285000
5000
7500 3585360
3412970
222500
40000
165000
7000
3910470
3306770
277134
40000
882000
999063
523100
188500
6216567
154300
1681486 183578
772400
292025
999063
1260000
715599
4039087
277034
40000
40000
1078250 1435284
Auto Maritime Engineers Miami Fla
12 LeTournapulls Model D4
From Dougles Warehouse
Accounts Receivable Dept of Corrections
Outstanding June 30 1950
240000
21494116

33288843
18779834
Equipment Purchases Cash Basis
52068677263
STATE HOSPITAL AUTHORITY264
STATE HOSPITAL AUTHORITY
RECEIPTS 1949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Administration
CASH BALANCES JULY 1st
Budget Funds 1597425 1024625
Total 1597425 1024625
PAYMENTS
EXPENSE
Administration
Personal Services
Supplies
Communication
Total administration
CASH BALANCES JUNE 30th
Budget Funds
Total
572500
300
1024625
660000
850
300
572800 661150
363475
1597425 1024625
From Audit Report of W R Osborn Co Certified Public Accountants265
STATE HOSPITAL AUTHORITY
Atlanta Georgia
August 18 1950
Honorable B E Thrasher Jr
State Hospital Authority
State of Georgia
Atlanta Georgia
Dear Sir
We have made an audit of the records of the State Hospital
Authority State of Georgia for the year ended June 30 1950 and
submit herewith our report together with the relative statements
enumerated in the index
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 1950 were verified
as hereinafter described The Authority did not receive any additional
funds during the period under review The vouchers and cancelled
checks 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 Office
Expense Account Revolving Fund 3 63575
Land land improvements buildings and equipment are stated at
cost 416784449 There were no additions to fixed assets during the
year under review
LIABILITIES
We did not find a record of any liabilities at June 30 1950 except
100 which represents employees withholding tax deduction which
had not been remitted to the Collector of Internal Revenue
A statement of Available Fund Surplus for the year under review
is shown in Exhibit B The balance at June 30 1950 was 363475
Respectfully submitted
W R OSBORN COMPANY
Certified Public Accountants267
STATE HOUSING AUTHORITY268
STATE HOUSING AUTHORITY
RECEIPTS 949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses 147837 1500000
Total income receipts 147837 1500000
CASH BALANCES JULY 1st
Budget Funds
Total
14520
162357 1500000
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Total expense payments
CASH BALANCES JUNE 30th
Budget Funds
Total
105000
32129
25228
140000
30524
5228
162357 175752
1324248
162357 1500000269
STATE HOUSING AUTHORITY
SUMMARY
INTRODUCTION
Legislative Act approved January 31 1949 abolished the office
of the State Director of Housing and created in lieu thereof the
State Housing Authority Board composed of the State Treasurer
the Comptroller General and the Governor
AVAILABLE INCOME AND OPERATING COSTS
For the operation of the Board in the year ended June 30 1950
the State provided through budget allotments 1500000
175752 of the funds provided was expended in the year for
burgetapproved items of expense and 1324248 remained on hand
June 30 1950
This 1324248 remaining cash balance represents the excess of
funds provided over obligations incurred and will be available for
expenditure in the next fiscal period subject to budget reapprovals
GENERAL
All receipts for the period under review have been properly
accounted for and expenditures were within the provisions of State
law and limits of budget approvals272
SUPREME COURT
RECEIPTS
1949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 9200000 11500000
Budget Balancing Adjustment Lapses 1800000 1800000
Revenues Retained
Earnings 336295 463403
Total income receipts
11336295 13763403
NONINCOME
State Revenue Collections Unfunded
19000 11500
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded
Totals
2019549 56000 1358205 37000
13392844 15147108
PAYMENTS
EXPENSE
Personal Services 11477391
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Pensions Benefits
Equipment
Miscellaneous
11477391 12694871
76578 113882
80994 85285
13735 28315
82575 21480
1500 1125
1000 1000
58380
263866 189436
4725
Total expense payments
11997639 13198499
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
Totals
1358205
37000
1923109
25500
13392844 15147108SUPREME COURT
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
273
In Bank
In State Treasury
126351
1834410
1960761
LIABILITIES RESERVE SURPLUS
LIABILITIES
None reported
RESERVES
Revenue Funds due Treasury
U S Tax due U S Treasury
25500
12152
37652
SURPLUS
For Operations subject to Budget Approval
1923109
1960761274
SUPREME COURT
SUMMARY
FINANCIAL CONDITION
At the close of the fiscal year on June 30 1950 there was a
surplus of 1923109 in the accounts of the Supreme Court after
providing the necessary reserve of 12152 for U S Withholding
Taxes to be remitted to the Federal Government and 25500 in
revenue collections to be transferred to the State Treasury
REVENUE COLLECTIONS
Court costs in the amount of 549000 were collected by the Clerk
which with 37000 collections held at the beginning of the fiscal
year made a total of 586000 to be accounted for 560500 of
this amount was transferred to the State Treasury in the year and
25500 remained on hand June 30 1950 to be transferred in the
next fiscal period
AVAILABLE INCOME
State Appropriation for the Supreme Court for the year ended
June 30 1950 was 13300000 of which 11500000 was regular
appropriation and 1800000 was a special appropriation authorized
through budget approvals as provided by law
In addition to State Appropriation funds 462385 was received
from fees for admissions and certified records 518 exchange on
checks and 500 from sale of old desk making total income available
with which to meet the years operating expenses 13763403
OPERATING COSTS
From the 13763403 available income 13198499 was expended
for operating expenses in the fiscal year and 564904 remained on
hand increasing the 1358205 budget funds held at the beginning
of the year to 1923109 on June 30 1950 and this amount will be
available for expenditure in the next fiscal period subject to budget
approvals
Cost payments of 13198499 in the year just closed compare
with 11997639 for the previous fiscal year and 10669844 two
years ago275
SUPREME COURT
In addition to the 400000 annual salary paid to the Clerk of the
Court 462385 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 285128 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 expen
ditures were within the limits of budget approvals and provisions of
State law
277
COURT OF APPEALS278
COURT OF APPEALS
RECEIPTS
1949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 8400000
Budget Balancing Adjustments Lapses 1800000
Revenues Retained
Earnings 603662
Total income receipts 10803662
NONINCOME
State Revenue Collections Unfunded
4000
CASH BALANCES JULY 1st
Budget Funds 1077383
State Revenue Collections Unfunded 54000
10300000
500000
630790
11430790
7500
1469198
58000
Totals
11939045 12965488
PAYMENTS
EXPENSE
Personal Services j 101
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Pensions Benefits
Equipment
Miscellaneous
12363
71997
66076
8600
15420
1500
1500
134391
10503393
108652
79325
15025
101607
1500
1500
20898
113308
1560
Total expense payments 10411847 10946768
CASH BALANCES JUNE 30th
Budget Funds 1469198
State Revenue Collections Unfunded 58000
1953220
65500
Totals 11939045 12965488279
COURT OF APPEALS
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
AVAILABLE CASH
In Bank
Checks in transit
In Treasury
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
Miss Edna Bennett 22550
George Richter 16666
William Houseworth 3000
Forrest Martin 1000
Cora Hinman 6500
J I Grice 21666
Retirement System
RESERVES
U S Tax
State Revenue to be imbursed into Treasury
121300
133010
1780260
2034570
71382
5123
15850
65500
76505
81350
SURPLUS
For operations subject to Budget approved
1876715
2034570280
COURT OF APPEALS
SUMMARY
FINANCIAL CONDITION
The accounts of the Court of Appeals reflected a surplus of
1876715 at the close of the fiscal year on June 30 1950 after
providing the necessary reserves of 76505 to cover outstanding
accounts payable 15850 U S Withholding Taxes to be remitted
to the Federal Government and 65500 revenue collections to be
transferred to the State Treasury
REVENUE COLLECTIONS
Court costs are collected by the Clerk and imbursed into the State
Treasury
In the period under review 645500 was collected which with
58000 held at the beginning of the period made a total of 703500
revenue to be accounted for Of this amount 638000 was transferred
to the State Treasury in the year and 65500 remained on hand
June 30 1950 to be funded in the next fiscal period
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operating expense of the Court of
Appeals in the year ended June 30 1950 was 10300000 This was
increased to 10800000 by transfer of 500000 from the State
Emergency Fund to meet expenditures given budget approval as
provided by law
In addition to the 10800000 provided as the current years
appropriation 630790 was received from fees for admissions and
other sources making total income 11430790
The 11430790 income and 1469198 cash balance at the begin
ning of the period made total available funds 12899988
10946768 of the available funds was expended for budget ap
proved items of current expense in the fiscal year and 1953220
remained on hand June 30 1950
The first lien on this remaining cash balance is for liquidation
of 76505 in outstanding accounts payable and the remainder of
1876715 will be available for expenditure in the next fiscal period
subject to budget reapprovals281
COURT OF APPEALS
Cost payments of 10946768 in the year just closed compare
with 10411847 for the previous fiscal year and 10322900 two
year ago
In addition to the 400000 annual salary paid to the Clerk of
the Court he was paid 630490 in the period under review for fees
for admissions and certified records The Clerk reports that he paid
from these fees 198700 for personal services 13566 for office
supplies 24289 for photos 465 exchange and 1050 for dues
making a total of 238070
GENERAL
The State Treasurer is disbursing officer for salaries of Judges
and attaches of the Court of Appeals for salaries fixed by law while
the Clerk of the Court is disbursing officer for other expense
Books and records were found in good condition all receipts dis
closed by examination have been 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 Treas
urer and his staff for the cooperation and assistance given the State
Auditors office during this examination and throughout the year
284
SUPERIOR COURTS
RECEIPTS
1949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
Total income receipts
21400000 30000000
6400000
27800000 30000000
NONINCOME
Public Trust Accounts
Judges Retirement Fund
Land Title Guaranty Fund
Solicitors General Retirement Fund
352052 48110
15084 20505
7500 379779
CASH BALANCES JULY 1st
Budget Funds
Public Trust Accounts
Judges Retirement Fund
Land Title Guaranty Fund
Solicitors General Retirement Fund
Totals
1372333
1701926
642656
1324653
2053978
657740
7500
31891551 34396045
PAYMENTS
EXPENSE
Personal Services 26668803
Travel 1178877
Total expense payments 27847680
CASH BALANCES JUNE 30th
Budget Funds 1324653
Public Trust Accounts
Judges Retirement Fund 2053978
Land Title Guaranty Fund 657740
Solicitors General Retirement Fund 7500
Totals 31891551
27904869
1309712
29214581
2110072
2005868
678245
387279
34396045285
SUPERIOR COURTS
SUMMARY
FINANCIAL CONDITION
The account for the Superior Courts of Georgia reflected a cash
surplus of 2110072 at the close of the fiscal year on June 30 1950
and no outstanding accounts payable or other liabilities were reported
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the expense of operating the Superior
Courts for the year ended June 30 1950 was 30000000 The appro
priation funds provided together with the 1324653 cash balance
at the beginning of the year made a total of 31324653 available
27904869 of the available funds was expended for salaries of
Judges and SolicitorsGeneral of the Superior Courts and 1309712
for Judges travel expense and 2110072 remained on hand June 30
1950 the end of the fiscal year
This remaining cash balance represents the excess of funds which
have been provided through budget allotments over obligations in
curred and will be available for expenditure in the next fiscal period
subject to budget approvals
Total cost to the State for operating the Superior Courts in
the year ended June 30 1950 was 29214581 as compared with
27847680 for the previous year and 27110211 two years ago
In the fiscal year just closed two judges were appointed to the
office of judge of superior courts emeritus under provisions of
Legislative Act of 1945 and amendment thereto approved February
16 1950
Also during the past year two solicitorsgeneral were appointed
to the office of solicitorsgeneral emeritus under provisions of Act
of the General Assembly approved February 17 1949
PUBLIC TRUST FUND ACCOUNTS
Public Trust Fund receipts in the period under review were
20505 for Land Title Registration Fees and 379779 contributions
to SolicitorsGeneral Retirement Fund In the same period Judges
Retirement Fund was reduced 48110 by reason of refunds due to
death or withdrawal of judges286
SUPERIOR COURTS
Public Trust Fund balances in the State Treasury for the three
accounts at June 30 1950 were as follows
Land Title Guaranty Fund 678245
Judges Retirement Fund 2005868
Solicitors General Retirement Fund 387279
3071392
Disbursements for the cost of the State of operating the Superior
Courts are made by the State Treasury
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 Auditors
office during this examination and throughout the year287
JUDICIAL COUNCIL288
JUDICIAL COUNCIL OF GEORGIA
RECEIPTS 1949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustments
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
Totals
500000
500000
145587
14517
145587 514517
PAYMENTS
EXPENSE
Personal Services
Travel
Communication
Publications
CASH BALANCES JUNE 30th
Budget Funds
Totals
90000
41070
14517
90000
28005
3697
1050
Total expense payments 131070 122752
391765
145587 514517289
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 OPERATING COSTS
State appropriation for the expense of the Judicial Council for the
year ended June 30 1950 was 500000 The funds provided by
appropriation together with cash balance of 14517 at the beginning
of the fiscal period made a total of 514517 available
122752 of the available funds was expended in the year for
budget approved items of expense and 391765 remained on hand
June 30 1950 This remaining cash balance represents funds which
have been provided in excess of obligations incurred and will be
available for expenditure in the next fiscal period subject to budget
reapprovals
GENERAL
The State Treasurer is the disbursing officer for the Judicial
Council and the accounts were found in good condition All funds
have been properly accounted for and expenditures were within the
limits of budget approvals and provisions of State law291
DEPARTMENT OF
LABOR
ADMINISTRATION292
DEPARTMENT OF LABOR
DIVISION OF ADMINISTRATION AND FACTORY INSPECTION
RECEIPTS 1949 1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
2600000 7000000
Budget Balancing Adjustments Lapses 3244399 327151
Total income receipts 5844399 6672849
CASH BALANCES JULY 1st
Budget Funds
Total
12500
11448
5856899 6684297
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Insurance
Indemnities
Pensions Benefits
Miscellaneous
Total Expense Payments
CASH BALANCES JUNE 30th
Budget Funds
Total
4773750
1032347
2075
31029
1250
5000
11448
5496000
1080172
2215
36026
9234
1250
27475
25612
5000
5845451 6682984
1313
5856899 6684297293
DEPARTMENT OF LABOR
SUMMARY
FINANCIAL CONDITION
The Division of Administration and Factory Inspection of the
Department of Labor ended the fiscal year on June 30 1950 with a
cash surplus of 1313 and reported no outstanding accounts payable
or other liabilities
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of this Division of the
Labor Department for the year ended June 30 1950 was 7000000
The amount provided with which to meet the expenditures approved
on budget for the fiscal year was 6672849 and the remaining
327151 of the appropriation was lapsed to the State General Fund
as provided by law
The 6672849 funds provided as the current years appropriation
together with the 11448 cash balance at the beginning of the fiscal
yera made a total of 6684297 available
6682984 of the available funds was expended in the year for
budget approved items of expense and 1313 remained on hand June
30 1950
COMPARISON OF OPERATING COSTS
The Divisions expenditures for operations are compared for the
past three years in the following statement
YEAR ENDED JUNE 30th
Personal Services
Travel Expense
All other expenses
Totals
1950
5496000
1080172
106812
1949
4773750
1032347
39354
1948
4016000
726953
94109
6682984 5845451 4837062
Number of Employees at June 30th
17
16
12294
DEPARTMENT OF LABOR
GENERAL
The Department of Labor consists of the Division of Administra
tion and Factory Inspection and the Employment Security Agency
the latter agency being reported under separate cover
Commissioner of Labor Ben T Huiet is bonded in the amount of
500000
Books and records of the Division were found in 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
Auditors office during this examination and throughout the year

295
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY296
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
RECEIPTS 1949
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Revenues Retained
Grants from U S Government 241599298
Transfers Other Spending Units 4918906
1950
6500000
P 249603075
4804104
Total income receipts
NONINCOME
Public Trust Funds
Contributions by Employers
Interest from U S Treasury
Private Trust Account
State Revenue Collections Unfunded
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Private Trust Account
State Revenue Collections Unfunded
236680392 251298971
1120045095
217359680
1163398355
200515
6616331
9834448365
8370547
365151
1298004320
220281789
283684962
1131219
11128206
10238514942
4953724
565666
Total 12570743337 12299656351
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
192546063
9520551
3358037
2405937
876174
4901750
453222
13993796
27750
141605
Pensions Benefits
Equipment
Miscellaneous
3489746
453886
200265592
9122562
4002000
2701981
938408
6332021
951362
14816197
27750
45200
6383426
5738199
446340
Total expense payments
NONCOST
Public Trust Funds
Unemployment Benefits
Private Trust Account
232168517 251771038
933338198
1159981532
CASH BALANCES JUNE 30th
Budget Funds 11128206
Public Trust Funds 10238514942
Private Trust Account 4953724
Revenue Collections Unfunded 565666
1362058138
278840525
10656139
10394742913
109287
1696885
TotaL 12570743337 12299656351DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
297
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
CASH
Revenue Fund
In Clearing Account
In Special Adminis Fund
Public Trust Funds
Contribution and Benefit
In U S Treasury
Available Cash
Private Trust Funds
Veterans Readjustment Allow Fund
BankCash Overdraft
War Shipping Admin Fund
Employees Bond Purchasing Fund
Cash in Operating Fund
Operating Fund
Available Cash
In State Treasury
ACCOUNTS RECEIVABLE
Due from Veterans Administrations
269788
1427097
10333160282
61582631
199500
35368
4156139
6500000
1696885
10394742913
54845 109287
10656139
10460986650
199500
10407186150
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts PayableOperations Detail in file
RESERVES
Public Trust Fund
For Unemployment Compensation 10394742913
Private Trust Fund
For Seamens Unemployed Compen 35368
For Employees Bond Purchases 54845
Revenue Funds
To be imbursed in State Treasury 1696885
CASH SURPLUS JUNE 30 1950
For Operationssubject to Budget Approval 1919492
Tentatively reserved for Land 6500000
2236647
10396530011
10398766658
8419492
10407186150298
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
SUMMARY
FINANCIAL CONDITIONUNEMPLOYMENT TRUST FUND
The Unemployment Trust Fund is created by a tax on employers
for paying benefits to eligible unemployed and is treated as a Public
Trust Fund administered by an Agency of the State Government
although the contributions to the fund are transmitted to the U S
Treasury Department
The balance in this Trust Fund at the end of the fiscal year on
June 30 1950 was 10394742913 of which 10333160282 was held
in the U S Treasury Department and 61582631 was on deposit
in bank and in transit This compares with 10238514942 in the
Fund at the beginning of the fiscal year the increase of 156227971
representing the excess of taxes or contributions over amount of
benefit payments for the period as follows
Contributions and Interest 1518286109
Less
Benefits Paid 1362058138
Increase 156227971
FINANCIAL CONDITIONBUDGET FUND
There was a surplus of 8419492 in the Operating Fund of this
Division of the Department of Labor at the end of the fiscal year on
June 30 1950 after providing the necessary reserve of 2236647
to cover outstanding accounts payable
PRIVATE TRUST FUNDS
Private Trust Funds held by the Department on June 30 1950
amounted to 90213 and consisted of 35368 for Seamens Unem
ployed Compensation Fund and 54845 Employees bond purchase
funds
REVENUE COLLECTIONS
Interest and penalties collected from employers in the year
amounted to 3082494 which with a balance of 565666 on hand
at the beginning of the period made a total of 3648160 to be
accounted for Of this 3648160 to be accounted for 1951275 was299
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
funded in the State Treasury as provided by law and 1696885
remained on hand June 30 1950 to be transferred to the Treasury
in the next fiscal period
AVAILABLE INCOME AND OPERATING COSTS
Grants to the Department by the U S Government in the year
ended June 30 1950 amounted to 249603075 and 6500000 was
provided by the State through allotment of Appropriation Funds
making a total of 256103075 From the 256103075 received
676626 was transferred to the Department of Revenue for expense
of collecting delinquent accounts of employers for unemployment
benefits and 1127478 to the State Personnel Board for pro rata cost
of Merit System Administration leaving net income available for
the period 254298971
The 254298971 income together with the 11128206 cash bal
ance at the beginning of the fiscal period made a total of 265427177
funds available
254771038 of the available funds was expended in the year for
budgetapproved items of expense and 10656139 remained on hand
June 30 1950
The first lien on this 10656139 cash balance is for liquidation of
2236647 in outstanding accounts payable 6500000 is tentatively
reserved for purchase of land and the remainder of 1919492 will
be available for expenditure in the next fiscal period subject to
budget reapprovals
COMPARISON OF OPERATING COSTS
Operating costs of the Department for the past three years are
compared in the following statement300
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
YEAR ENDED JUNE 30th
1950
Personal Services 200265592
Travel Expense 9122562
Supplies 4002000
Communication Services 2701981
Heat Light Power Water 938408
Printing Publicity 6332021
Repairs Alterations 951362
Rents 17816197
27750
45200
5738199
6383426
446340
Insurance Bonding
Indemnities
Equipment
Pensions
Miscellaneous
1949
192546063
9520551
3358037
2405937
876174
4901750
453222
16993796
27750
141605
3489746
453886
1948
206375501
11367547
6488634
2283693
823676
4889880
1047601
17013202
28750
23336
5957044
526657
Totals254771038
235168517 256825521
Number of Employees at June 30th
715
749
871
GENERAL
The Department of Labor consists of the Employment Security
Agency and the Division of Administration and Factory Inspection
the latter division being reported under separate cover
The Chief Accountant Fiscal Accountant and Cashier are each
bonded in the amount of 500000 and field deputies and clerks for
200000 each
Delinquent accounts are certified and collections handled by the
State Department of Revenue
Books and records of the Employment Security Agency are well
kept 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 Agency
for the cooperation and assistance given the State Auditors office
during this examination and throughout the year301
DEPARTMENT OF LAW302
DEPARTMENT OF LAW
RECEIPTS
1949
INCOME FROM STATE REVENUE ALLOTMENTS
10000000
Appropriation
Budget Balancing Adjustments Lapses 2977867
Transfers Other Spending Units 330000
1950
14000000
1510500
Total income receipts 13307867 15510500
CASH BALANCES JULY 1st
Budget Funds
387305
380000
Total 13695172 15890500
PAYMENTS
EXPENSE
Personal Services 8 11674333
211660
146364
352897
618911
10250
1250
267142
32365
Travel
Supplies Materials
Communication
Publications
Repairs
Insurance
Equipment
Miscellaneous
13583197
389993
134120
338250
497956
92833
4695
214754
28095
Total expense payments 13315172 15283893
CASH BALANCES JUNE 30th
Budget Funds
380000
606607
Total 13695172 15890500303
DEPARTMENT OF LAW
SUMMARY
FINANCIAL CONDITION
The Department of Law ended the fiscal year on June 30 1950
with a cash surplus of 606607 available for operations subject to
budget approvals and reported no outstanding accounts payable
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Department in the
year ended June 30 1950 was 14000000 This was increased to
15510500 by transfer of 1510500 from the State Emergency
Fund to meet expenditures given budget approvals as provided by law
The 15510500 provided as the current years appropriation to
gether with the 380000 cash balance at the beginning of the fiscal
period made a total of 15890500 available
15283893 of the available funds was expended in the year for
budgetapproved items of expense and 606607 remained on hand
June 30 1950 the end of the fiscal year
This remaining cash balance of 606607 represents funds which
have been provided in excess of obligations incurred and will be
available for expenditure in the next fiscal period subject to budget
reapprovals
COMPARISON OF OPERATING COSTS
Expenditures by the Department of Law for the past three years
are compared in the statement following304
DEPARTMENT OF LAW
YEAR ENDED JUNE 30th
Personal Services
Travel Expense
Supplies
Communication Services
Printing Publications
Repairs
Insurance and Bonding
Miscellaneous
Equipment
Number of Employees at June 30th
1950 13583197 389993 134120 338250 497956 92833 1949 11674333 211660 146364 352897 618911 10250 1250 32365 267142 1948 11455239 157484 80869 237512 9353
4695 1250
28095 33806
214754 499873

15283893 13315172 12475386

31
29
27
GENERAL
The Attorney General is bonded in the amount of 1000000 and
the Cashier of the Department of Law is under 500000 bond
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 Attorney General and the staff
of the Department of Law for the cooperation and assistance given
the State Auditors office during this examination and throughout
the year305
STATE LIBRARY306
STATE LIBRARY
RECEIPTS 1949 1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustments
TransfersOther Spending Units
Total income receipts 3310373 3109668
CASH BALANCES JULY 1st
Budget Funds 5744 503912
Total 3316117 3613580
2700000 3100000
610373 14524
4856
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Insurance
Pensions Benefits
Equipment
Miscellaneous
P 1311813
720
15870
11672
1155394
10013
500
2709
1219459
19196
11808
1601686
1849
500
28650
302790
Total Expense Payments 2507251
3185938
OUTLAYS
Equipment
304954
CASH BALANCES JUNE 30th
Budget Funds
Total
503912
3316117
427642
3613580307
STATE LIBRARY
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
CASH ASSETS
Cash in Bank
Cash on Hand
In State Treasury
Total Current Assets
9512
39
418091
427642
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
Supplies
Repairs
Equipment
Books
1090
425
6325
1385
9225
RESERVE
For Printing Court Reports
SURPLUS
For Operations
Total Liabilities Reserves Surplus
418091
326
427642308
STATE LIBRARY
SUMMARY
FINANCIAL CONDITION
The State Library ended the fiscal year on June 30 1950 with
a surplus of 326 after providing the necessary reserve of 9225 to
cover outstanding accounts payable and reserving 418091 for cost
of printing Court Reports
REVENUE COLLECTIONS
Revenue collections made by this Agency as authorized by law
for the fiscal year ended June 30 1950 were 274590 from sales of
Acts Journals and Court Reports all of which was paid into the
State Treasury in the period under review
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation to the Department for operations in the fiscal
year was 1600000 The amount provided with which to meet expen
ditures approved on budget was 1599813 and the remaining 187
of the appropriation was lapsed to the State General Fund as pro
vided by law
From the 1599813 provided as the current years appropriation
4856 was transferred to the State Personnel Board for the pro rata
cost of administering the State Merit System leaving net income of
1594957 with which to meet general operating expenses
Appropriation for the cost of printing court reports in the fiscal
year was 1500000 and this was increased to 1514711 through
budget allotments to meet expenditures approved on budgets
The 1594957 net income for general operations together with
1514711 provided for printing court reports and 503912 cash
balance at the beginning of the fiscal year made a total of 3613580
available
1591527 of the available funds was expended for operating
expenses 1594411 was paid for printing court reports and 427642
remained on hand June 30 1950
Of this remaining cash balance 9225 is for liquidation of out
standing accounts payable 418091 is reserved for printing court
reports and 326 is surplus available for expenditure in the next
fiscal period subject to budget reapprovals309
STATE LIBRARY
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the state
ment following
YEAR ENDED JUNE 30th
1950
Personal Services 1219459
Supplies Postage and Other Expense 73255
Printing Court Reports 1594411
Books for Library 298813
1949
1948
1311813 1146957
51354 91688
1149669 1846294
299369 299741
Totals
3185938 2812205 3384680
Number of Employees at June 30th
GENERAL
The State Librarian is bonded in the amount of 200000
Books and records of the State Library were found in good con
dition all known receipts for the period under review were properly
accounted for and expenditures were within the limits of budget
approvals and supported by proper voucher
Appreciation is expressed to the State Librarian and her staff
for the cooperation and assistance given the State Auditors office
during this examination and throughout the year311
DEPARTMENT OF
MILITARY312
STATE MILITARY DEPARTMENT
RECEIPTS 1949
INCOME FROM STATE REVENUE ALLOTMENTS
1950
Appropriation 4800000 29500000
Budget Balancing Adjustments Lapses 16644122 740025
Revenues Retained
Earnings Protection 2231 2500
Total income receipts
21446353 28762475
NONINCOME
Private Trust Accounts
37715
CASH BALANCES JULY 1st
Budget Funds
1318131
Budget Funds Reserves for Organizations 2586459
Private Trust Accounts 319630
641691
372050
46087
Total
25708288 29822303
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
84
9
4
5
5
2
Rents for National Guard Units 125
Insurance 3
Equipment 1
Miscellaneous 1
33591
05459
09773
51725
52681
71532
52854
03854
52808
79602
23323
9639841
781581
393606
464163
239444
261605
500914
16586030
197192
132525
129739
Total expense payments 24337202 29326640
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Budget Funds Reserve for Organizations
Private Trust Accounts
311258
641691
372050
46087
8115
77526
372050
37972
Total
25708288 29822303313
STATE MILITARY DEPARTMENT
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
Cash in Banks
487548
LIABILITIES RESERVES SURPLUS
LIABILITIES
Equipment Purchases
RESERVES
For Organization Funds
For Trust Funds Co Funds
SURPLUS
For Operations
372050
37972
11048
410022
421070
66478
487548314
STATE MILITARY DEPARTMENT
SUMMARY
FINANCIAL CONDITION
The State Military Department ended the fiscal year on June 30
1950 with a surplus of 66478 after providing the necessary reserve
of 11048 to cover outstanding accounts payable and reserving
410022 for National Guard Units and private trust funds held on
this date
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the State Military De
partment in the year ended June 30 1950 was 22000000 This was
increased to 28759975 by transfer of 6759975 from the State
Emergency Fund to meet expenditures given budget approval as
provided by law
Receipts were further increased by 2500 from Court Martial fines
making income for the year 28762475
The 28762475 income and the 1013741 cash balance at the
beginning of the period made a total of 29776216 available with
which to meet expenditures approved on budget for the fiscal year
29326640 of the available funds was expended for budget ap
proved items of expense in the year and 449576 remained on hand
June 30 1950
The first lien on this remaining cash balance is for liquidation of
11048 in outstanding accounts payable 372050 is reserved for
National Guard Organization fund and the remainder will be available
for expenditure in the next fiscal period subject to budget reapprovals
Operating costs the past year include payments of 9077230 for
National Guard Units allowances and 7500000 to the Savannah
Q M Depot Expenditures by the Savannah Q M Depot from the
7500000 fund above will be found in special report of this account
Included in payments for personal services the past year are allow
ances paid to the following officers under authority of Legislative Act
approved March 6 1945 as followsSTATE MILITARY DEPARTMENT
A A Fowler Adjutant General
Adjustment of error previous year
Salary
Rent Allowance
Subsistence Allowance
Earnest Vandiver Jr Adjutant General
Salary
Rent Allowance
Subsistence
C F Camp Asst Adj General
Salary
Rent Allowance
Subsistence Allowance
W A Cunningham Asst Adj General
Salary
Rent Allowance
Subsistence Allowance
315
1924
600
210
2734
461359
170800
50330
682489
360000
84000
50400
494400
360000
84000
50400
494400
Payments for supplies and materials the past year include pur
chases of uniforms for officers as authorized by law as follows
Earnest Vandiver Adjutant General
H R Flynn Public Inform Officer
Benard M Davey
Kenneth M Goodrum
11365
3159
3000
6768
24292316
STATE MILITARY DEPARTMENT
COMPARISON OF OPERATING COSTS
Expenditures for the operating cost of the Department for the
past three years are compared in the following statement
YEAR ENDED JUNE 30
1950
1949
1948
BY ACTIVITY
Office and Administration 10867847 9009621
State Armory 1673771 2571159
Active Military Service 207792 148511
National Guard Org Allowances 9077230 12503854
Savannah Q M Depot 7500000
Camp Toccoa Caretaking 104057
U S P D Marietta
Totals 29326640
BY OBJECT
Personal Services 9639841
Travel Expense 781581
Supplies and Materials 393606
Communication Services 464163
Heat Light Power Water 239444
Printing Publicity 261605
Repairs 500914
Rents 8800
Insurance and Bonding 197192
Equipment 132525
National Guard Units 9077230
Savannah Q M Depot 7500000
Miscellaneous 129739
29326640
Number of Employees June 30 36 38
6784210
1696207
162446
5304558
2075014
15660
24337202 16038095
8433591 7429637
905459 655550
409773 656954
551725 394929
552681 479289
271532 486596
52854 152601
352808 135185
179602 290985
12503854 5304558
123323 51811
24337202 16038095
37317
STATE MILITARY DEPARTMENT
NATIONAL GUARD ORGANIZATION RESERVE FUND
The National Guard Organization Reserve Fund in which there
was a balance of 372050 on June 30 1950 represents deposits by
and for the units and is reserved for expenditure under budget
control for the respective units
STATE HEADQUARTERS UNIT
In a special report is shown the operations of the State Head
quarters Unit to which the U S Government contributed 4998401
in the fiscal year ended June 30 1950 The amount received from the
Federal Government together with 3073216 cash balance at the
beginning of the year made total funds available 8071617 of which
8062048 was expended in the period under review and 9569
remained on hand June 30 1950
PRIVATE TRUST FUNDS
Private Trust funds held by the Department on June 30 1950
amounted to 37972 and represent funds belonging to the various
National Guard Companies
AUTOMOBILES USED BY THE MILITARY DEPARTMENT
The State Military Department does not own any automobiles
However U S Government owned cars are used by the Department
and repairs and upkeep of these cars paid for by the Military Depart
ment
GENERAL
Bond of the Adjutant General is in the amount of 2500000 and
Unit Commanders are bonded for 200000 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
Books and records of the Department were found in good condition
Appreciation is expressed to the officials and staff of the Military
Department for the cooperation and assistance given the State Audi
tors office during this examination and throughout the year319
DEPARTMENT OF MILITARY
STATE DEFENSE CORPS320
STATE MILITARY DEPARTMENT
STATE DEFENSE CORPS
RECEIPTS 1949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 42000000
Budget Balancing Adjustment Lapses 31000000 4068000
Transfer Other Spending Units 6005783
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
Total
4994217 4068000
589742
5583959
4364619
296619
PAYMENTS
EXPENSE
Personal Services
Travel
Communication
Repairs
Insurance
Total Expense Payments
CASH BALANCES JUNE 30th
Budget Funds
Total
821480
358938
15029
233393
500
5583939

1219340
4364619
972
972
297591
296619
From Audit Report by W R Osborn Co Certified Public Accountants322
MILK CONTROL BOARD
RECEIPTS 1949
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriations
Budget Balancing Adjustments Lapses
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
Total
1950
4600000 8000000
911479 316407
5511479
553155
6064634
7683593
12580
7696173
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
CASH BALANCES JUNE 30th
Budget Funds
Total
3893256
908730
59547
213054
896446
885
66275
10136
3725
6052054
12580
5629215
1568784
133492
417342
302275
5100
121400
8933
91643
9088
7687272
8901
6064634
7696173323
MILK CONTROL BOARD
SUMMARY
FINANCIAL CONDITION
The Milk Control Board ended the fiscal year on June 30 1950
with a surplus of 8901 avaliable for operations subject to budget
approvals and reported no outstanding accounts payable or other
liabilities
REVENUE COLLECTIONS
In the year ended June 30 1950 the Board collected 8923120
from licenses and fees levied against Milk Producers Milk Distribu
tors Milk ProducersDistributors and Milk Stores as provided by law
all of which was transferred to the State Treasury within the period
Revenue collections for the past three years are compared as
follows
YEAR ENDED JUNE 30
1950
FeesDevelopment Services
Milk Producers 2899119
Milk Distributors 2058481
Milk Pro Distrib 2189463
Milk Stores 1776057
Totals 8923120
1949
2127912
1639090
1927158
1790978
1948
1786597
1373875
1681565
1263054
7485138 6105091
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Milk Control Board
in the year ended June 30 1950 was 8000000
The amount provided with which to meet expenditures approved
on budget for the fiscal year was 7683593 and the remaining
316407 of the appropriation was lapsed to the State General Fund
as provided by law324
MILK CONTROL BOARD
The 7683593 funds provided as the current years appropriation
and the 12580 cash balance at the beginning of the fiscal year made
a total of 7696173 available
7687272 of the available funds was expended for operating
expense in the year and 8901 remained on hand June 30 1950
This remaining cash balance represents funds which have been
provided in excess of obligations incurred and will be available for
expenditure in the next fiscal period subject to budget reapprovals
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the state
ment following
YEAR ENDED JUNE 30
Personal Services
Travel Expense
Supplies and Materials
Communication Services
Printing Publications
Repairs
Rents
Insurance and Bonding
Equipment
Miscellaneous
1950
5029215
1568784
133492
417342
302275
5100
121400
8933
91643
9088
1949
3893256
908730
59547
213054
896446
885
66275
10136
3725
1948
3104386
743891
49014
190691
867914
49000
5564
12240
505
Totals 7687272 6052054 5023205
Number of Employees June 30
22
19
12
GENERAL
The Chairman of the Milk Control Board is bonded in the amount
of 1000000 and fifteen employees are bonded for 200000 each
Increase in the number of employees and increased operating costs
the past year were due to the expansion of activities of the Board
the creation of new sheds and additional personnel used in collecting
fees325
MILK CONTROL BOARD
Dear Mr Duncan
I am now in the process of reviewing the audit of the Milk Control
Board for the year ended June 30 1950 and it is essential that addi
tional information be obtained from you
My attention has been called to an item carried in the Winder
News May 18 1950 which purportedly quotes a letter from you to
Mr J J Bennett of Winder in which you make the statement I
want to take this opportunity of thanking you for bringing the legal
matters handled by you to a very successful close The records of
the Milk Control Board show that Mr J J Bennett was a special
investigator and inasmuch as the State law prohibits any Depart
ment from expending any appropriated money for the employment
of attorneys please advise me as to whether the statement that Mr
Bennett represented the Milk Control Board in legal matters is correct
or whether he served as a special investigator as shown by the records
with no connection with legal matters is correct
It is also requested that you have Miss Shackelford transmit to
me for review cancelled checks which were made payable to and
such reports that were made by one H L Barnett listed an investi
gator and also C R Holmes listed as a supervisor
Your personal travel expense for the year audited totalled 377523
In the year ended June 30 1949 the travel expense of the Director
or Chairman totalled 239177 and in the year ended June 30 1948
the expense totalled 125213 and in the year ended June 30 1947
the expense totalled 205978 therefore making it essential that
you furnish me a statement in writing giving an explanation of this
large increase in travel expense
Trusting that you will answer the above inquiries with dispatch
I am with best wishes
Sincerely yours
B E Thrasher Jr S
State Auditor326
MILK CONTROL BOARD
Dear Mr Thrasher
This will acknowledge receipt of your letter of November 8 1950
with reference to additional information on the audit of the Milk
Control Board for the year ending June 30 1950
1 Relative to a news story quoting Mr J J Bennett as handling
Legal Matters wish to advise that Mr Bennett appeared at a
hearing before me in Winder Georgia in his role as special investi
gator Mr Bennett has never handled any Legal Matters in court
for this Department I inadvertently referred to transactions in a
hearing before me as Legal Matters
2 Your letter refers to Mr H L Barnett and Mr C R Holmes
There seems to be some question as to the status of their employment
with the Milk Control Board Wish to advise that I employed Mr
C R Holmes as a special investigator on a parttime basis for the
Milk Control Board December 1 1949 at 15000 per month The
other part of his time was spent working for Duncan Appliance
Company We were short of money in this Department and could
not pay him full time as my intentions were to let him spend three
or four months learning the law and learning everything necessary
about the Milk Control Board for him to be able to visit dairy plants
and audit books During this period he was furnished information
relative to the law and to our method of operation He was instructed
to spend part of his time checking stores and store license with other
investigators In other words I wanted him to have a full knowledge
of the law before he began auditing dairies which as you know is
very complicated He worked for the Board four and onehalf months
drawing a total salary of 67500 at which time he obtained an out
of state job on a regular basis at a higher salary
I then employed Mr H L Barnett on the same basis to replace
Mr Holmes In six weeks he obtained a regular job at higher wages
and resigned May 31 1950
3 Please let me call your attention to the years ending June 30
1947 and June 30 1948 that there was practically no activity of the
Milk Control Board during these two years In the year ending June
30 1949 activity increased considerably by eliminating a lot of viola
tions and holding meetings with dairymen and distributors through
out the State Travel expense for the year ending June 30 1950 for
the ChairmanDirector increased greatly for the following reasons
The Milk Control Board was operating in only 18 sheds in the State
during the year ending June 30 1949 During the following year from327
MILK CONTROL BOARD
June 30 1949 to June 30 1950 these sheds were increased from 18
to 40 sheds In addition the Board authorized the ChairmanDirector
to attend the International Milk Control Board meeting in Santa
Monica California in October of 1949 at an increased expense of
51204
Trusting that this is the necessary additional information that
you need I am
Sincerely yours
C G Duncan Chariman S
Milk Control Board
Books and records of the Board were well kept all receipts dis
closed by examination have been accounted for and expenditures were
within the limits of budget approvals and supported by proper voucher
Appreciation is expressed to the Director and the Staff of the
Board for the cooperation and assistance given the State Auditors
office during this examination and throughout the year329
SUPERVISING INSPECTOR
OF
NAVAL STORES330
SUPERVISING INSPECTOR OF NAVAL STORES
RECEIPTS 1949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriaton
Budget Balancing Adjustments Lapses
Total income receipts
f 360000 360000
360000 360000
331
OIL AND GAS COMMISSION332
OIL AND GAS COMMISSION
RECEIPTS 1949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 600000
Budget Balancing Adjustments Lapses 457715 278991
eipts 457715 321009
Total income rec
CASH BALANCE JULY 1st
Budget Funds
Total
PAYMENTS
5000
52346
462715 373355
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Insurance
Equipment
Miscellaneous
Total expense payments
CASH BALANCE JUNE 30th
Budget Funds
Total
280333
98615
2773
11692
3775
1250
1250
10681
280833
27558
5165
5776
15285
2250
26488
10000
410369 373355
52346
462715 373355
333
OIL AND GAS COMMISSION
SUMMARY
REVENUE COLLECTIONS
As a revenuecollecting agency the Oil and Gas Commission of
Georgia created by Legislative Act of 1945 collected in the year
ended June 30 1950 15000 from licenses to drill wells all of which
was transferred to the State Treasury within the period under review
AVAILABLE INCOME
State Appropriation for the operation of the Commission in the
year ended June 30 1950 was 600000 but as the entire amount
was not required 278991 was lapsed to the State General Fund
as provided by law leaving 321009 net appropriation available for
the year
OPERATING COSTS
Expenditures for operating costs in the fiscal year were 280833
for personal services 27558 for travel expenses 26488 for equip
ment and 38476 for supplies communication services and other
expenses a total for the year of 373355 which exhausted the
321009 available income and 52346 cash balance held at the
beginning of the year
COMPARISON OF OPERATING COSTS
The Commissions operating costs for the last three years are
compared as follows334
OIL AND GAS COMMISSION
EXPENDITURES
Personal Services
Travel Expenses
Supplies
Communication Services
Printing Publicity
Insurance Bonding
Other Expense
Equipment
YEAR ENDED JUNE 30th
1950
280833
27558
5165
5776
15285
2250
10000
26488
1949
280333
98615
2773
11692
3775
1250
11931
1948
555384
88521
9861
5410
1250
20000
Totals 373355 410369 680426
Number of Employees June 30th
GENERAL
The State Treasurer is disbursing officer for the Commission and
accounts were found in good condition with all funds properly ac
counted for and expenditures within the limits of budget approvals
and provisions of State law335
OLD CAPITOL
MILLEDGEVILLE
REBUILDING COMMITTEE336
OLD CAPITOL REBUILDING MILLEDGEVILLE
RECEIPTS 1949
1950
CASH BALANCES JULY 1st
Budget Funds
Total
1073639 1073639
1073639 1073639
CASH BALANCE JUNE 30th
Budget Funds
Total
1073639 1073639
1073639 1073639
From audit report of W R Osborn Co Certified Public Accountants337
BOARD OF PARDONS AND PAROLES338
STATE BOARD OF PARDONS AND PAROLES
RECEIPTS 1949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustments
Total income receipts
12000000
11790914 561673
11790914 11438327
NONINCOME
Private Trust Accounts
279935
CASH BALANCES JULY 1st
Budget Funds
Total
129459
416735
11920373 12134997
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Insurance
Equipment
Miscellaneous
8230556
2723098
68436
272928
93146
14740
8082
90491
2161
8338962
2843792
74780
239255
88646
70245
10500
146009
3334
Total Expense Payments 11503638 11815523
NONCOST
Private Trust Account
200000
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Accounts
416735
39539
79935
Total 11920373 12134997339

STATE BOARD OF PARDONS AND PAROLES
SUMMARY
FINANCIAL CONDITION
The State Board of Pardons and Paroles ended the fiscal year on
June 30 1950 with a surplus of 3157 after providing the necessary
reserve of 36382 to cover outstanding accounts payable and reserv
ing 79935 for Trust Funds Restitution Bonds held on this date
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Board of Pardons and
Paroles for the year ended June 30 1950 was 12000000
The amount provided with which to meet expenditures approved
on budget for the fiscal year was 11438327 and the remaining
561673 of the appropriation was lapsed to the State General Fund
as provided by law
The 11438327 funds provided as the current years appropriation
and the 416735 cash balance at the beginning of the fiscal period
made a total of 11855062 available
11815523 of the available funds was expended in the year for
budgetapproved items of expense and 39539 remained on hand
June 30 1950
The first lien on this remaining cash balance is for liquidation of
36382 in outstanding accounts payable and the remainder of 3157
will be available for expenditure in the next fiscal period subject to
budget reapprovals
COMPARISON OF OPERATING COSTS
The Boards expenditures for operating costs the past three years
are compared in the following statement340
STATE BOARD OF PARDONS AND PAROLES
YEAR ENDED JUNE 30
EXPENDITURES
Personal Services
Travel Expense
Supplies
Communication Services
Printing Publicity
Repairs
Insurance and Bondings
Equipment
Miscellaneous
1950
8338962
2843792
74780
239255
88646
70245
10500
146009
3334
1949
8230556
2723098
68436
272928
93146
14740
8082
90491
2161
1948
7481202
2719084
72515
229838
75315
14110
20000
123100
3008
Totals 11815523 11503638 10738172
Number of Employees June 30
29
28
29
GENERAL
Included in payments for the year ended June 30 1950 is fee of
200000 paid to Special Assistant Attorney General B D Murphy
for services in the cases of
J E Turner Sr vs W E Wilburn
and
E B McLendon Jr vs W E Wilburn and E B Everett
This payment to attorney was approved prior to June 30 1949
therefore was not subject to restrictions imposed by provisions of
General Appropriations Act becoming effective July 1 1949
Official bonds are on file in the amount of 1000000 for the
Treasurer and the Chairman of the Board
Books and records of the Board of Pardons and Paroles are well
kept 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 Board
for the cooperation and assistance given the State Auditors office
during this examination and throughout the year341
DEPARTMENT OF PARKS
HISTORICAL SITES AND
MONUMENTS342
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
RECEIPTS 15
INCOME FROM STATE REVENUE ALLOTMENTS
3500000 39300000
Appropriation 3824116
Budget Balancing Adjustments Lapses 3234079
6024533
125750
Revenues Retained
Earnings Recreational Services vot
Transfers
Total Income Receipts
CASH BALANCES JULY 1st
Budget Funds
Total
41067478 49022899
34016674 10749325
75084152 59772224
PAYMENTS
Equipment
Miscellaneous
EXPENSE
18687054
Personal Services n 15205
Travel 5379755
Supplies Materials g g97 36
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
164235
916571
961202
159478
1004126
2890
Indemnities 5599988
Total Expense Payments
370021
34750261
12765615
1161203
3949111
358714
203861
344490
1779232
43040
78149
11550
4241833
134949
25071747
OUTLAYS
Lands Improvements
Personal Services
Contracts
Total Outlay Payments 29584566
CASH BALANCES JUNE 30th
Budget Funds
Total
1964461
27620105
10749325
T5084L52
28520924
28520924
6179553
59772224343
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
Cash and in Bank 1602693 4576860 838679
Undrawn from Treasury Balance at State Parks
Accounts Receivable Barney B Whitaker Supplies Jekyll 4634 46
Mrs Mary C Lee Cafeteria Supplies 5 Sales Georgia Coop Service for the Blind 10000 33683 82 07 515336

7533568
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
RESERVES
Cloudland Canyon State Park Project 107860
White County Area Project 2821743
Veterans Memorial Park Project 100000
Kolomoki Mounds State Park Project 193735
SURPLUS
For Operation Subject to Budget Approval
1310847
3223338
2999383
7533568344
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 1950 with a surplus of 2999383 available
for operations subject to budget approvals after providing the
necessary reserve of 1310847 to cover outstanding accounts payable
and reserving 3223338 for park developments in process
Assets on this date consisted of 6179553 available funds in the
general office account 838679 balances held by the several State
Parks and 515336 accounts receivable
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation to the Department of Parks in the year ended
June 30 1950 for conservation and development was 36800000 This
was increased to 43124116 by transfer of 6324116 from the State
Emergency Fund to meet expenditures given budget approval as pro
vided by law
In addition to the 43124116 funds provided as the current years
appropriation 6024533 was received from earnings from State
Parks concessions and other sources making total receipts for the
year 49148649
From the years receipts 125750 was transferred to the Depart
ment of Geology Mines and Mining for the pro rata cost of operating
the State Museum leaving net income of 49022899
The 49022899 income and the 10749325 cash balance at the
beginning of the period made a total of 59772224 available with
which to meet expenditures approved on budget for the fiscal year
25071747 of the available funds was expended for budget
pproved items of current expense and 28520924 for land buildings
and permanent improvements as scheduled in report leaving a cash
balance of 6179553 on hand June 30 1950 the end of the fiscal year
The first lien on this remaining cash balance is for liquidation of
1310847 in outstanding accounts payable 3223338 is reserved for
park developments in process and the remainder will be available for
expenditure in the next fiscal period subject to budget reapprovals345
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
COMPARISON OF OPERATING COSTS
Expenditures by the Department for the past three years are com
pared in the statement following
YEAR ENDED JUNE 30
EXPENSE
Personal Services
Travel Expense
Supplies and Materials
Communication Services
Heat Light Power Water
Printing Publications
Repairs Alterations
Rents
Insurance and Bonding
Indemnities
Equipment
Miscellaneous
1950
12765615
1161203
3949111
358714
203861
344490
1779232
43040
78149
11550
4241833
134949
1949
18687054
1115205
5379755
389736
164235
916571
961202
159478
1004126
2890
5599988
370021
1948
13361631
1323740
2851385
372270
124284
317296
1034998
1195765
584805
7100
871314
41572
Total Expense Payments
OUTLAY
Land Buildings and Permanent Im
provements
25071747 34750261 22086160
28520924
29584566 134407115
Total Cost Payments 53592671 64334827 156493275
Number of employees on payroll
June 30th
98
52
87
The purchase of Jekyll Island State Park in the year ended June 30
1948 accounts for the high costs in that period over the last two
years In that year the State expended 102012746 on Jekyll Island
State Park exclusive of operating expenses after acquisition
GENERAL
The Director of the Department is bonded in the amount of
1000000 and the Chief Engineer and Cashier for 500000 each
Activities at each of the parks have been checked and operations
of each individual park shown in the within report
Contracts on file with the Department for the operation of various
parks are listed below
A H Stephens R D AThomas E Darden Darden to get 20000 per mo salary
State to have all net operating income from park facilities346
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
Crooked RiverMrs E L Hall State pays Mrs Hall 20000 a month State
receives net earnings of facilities
Hard Labor CreekE G Estes 20000 mo salary to Estes State to receive
net earnings
Indian SpringsSpencer Johnson Salary to Johnson 20000 71 to 123149
22500 11 to 33150 25000 41 State receives net earnings
Jekyll IslandBarney Whitaker State gets 20 of gross receipts
Laura S WalkerClay H Morgan Salary 22500 to Morgan a month State
gets net receipts
Magnolia SpringsJas H Vaughn Salary 22500 month to Vaughn State
receives net earnings
F D R Park Except Inn and Stone CabinsRussell Hadaway State pays
Hadaway 25000 a month State receives all net income from operations
F D R Inn and Stone CabinsMrs Allene Ross State pays Mrs Ross 20000
a month State receives net income from Inn operations and Stone Cabins
Lake Blackshear Park and Cabin ConcessionsJno Pate Bridges 22500 month
salary State receives net earnings
Veterans Mem Bldg Bev and Food ConcessionsPierre S Rastello State to
get 10 of gross receipts
Vogel Park Facilities other than Inn Frank N Allison 25000 month salary
State gets net earnings
Vogel Park InnMrs L L Vandiver State gets 2 of gross receipts
Capitol CafeteriaMrs Mary C Lee 5 of gross receipts to State Contract
effective 112248 3 of gross receipts to State Contract effective 81850
Capitol 3rd Floor Conces StandF H Sills 5 of gross to State
Concessions at the following parks are operated by the State for
which no contracts are on file with the respective Superintendents
being paid a salary from regular operating funds of the Department
Alexander H Stephens Memorial Park
Chehaw State Park
Fort Mountain Park
Jefferson Davis Park
Kolomoki Mound
Little Ocmulgee State Park
Income from operation of parks has been decreasing and some
parks are making no remittances Records were insufficient to make
proper audit and accounting Receipt books were not produced for
audit347
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
Vogel Inn produced 964 income in the year ended June 30 1950
as compared with 123311 the previous fiscal year ended June 30
1949 Supporting records were not produced
It is recommended that all payments for the various parks except
small petty cash items should be made by the Central Office of the
Department of Parks and income remitted as collected
One June 30 1949 145859 of Vogel Park funds were held in the
defunct Farmers Merchants Bank at Blairsville Since that date
dividends of 78036 have been received leaving a balance due at
June 30 1950 of 67823 The collection of this account is being
handled by the office of the State Attorney General
Mrs J W Wilkes Operator of the Pine Mountain Tavern prior to
May 15 1947 has not yet settled for 12920 representing 25 of
amount due from the gross receipts as reported under State Auditors
report for the fiscal year ended June 30 1947
Mr Christian has not made settlement of the account reported in
audit of June 30 1949 as follows Mr James M Christian former
manager of Walaski Inn at Vogel State Park paid himself 10000 as
travel expense to Jekyll Island on August 20 1948 No evidence of
proper authorization was found nor was an itemized expense account
submitted by Mr Christian supporting this payment
On August 26 1949 Director Moye paid to the Director of Parks
20000 as rent on Stateowned Jeep for personal use which was
reported in the audit of the previous fiscal year ended June 30 1949
This payment settles this account
In the year ended June 30 1950 Director A N Moye was paid
15000 for transporting Parks Department equipment with no
voucher delivery receipt or purchase order submitted to support the
payment This payment should be properly and legally supported or
the funds should be repaid to the Department
Travel expense paid to Director Moye in the period under review
was 222618 which compares to travel expense paid to Directors in
previous years of 289350 for the year ended June 30 1949
261153 for the year ended June 30 1948 and 208595 for the year
ended June 30 1947 Inasmuch as in the travel expense of Director
Moye the greatest expense was mileage on automobile which averaged
approximately 3400 miles per month additional information was
deemed necessary Director Moye under date of October 18 1950 trans
mitted to this office the following explanation348
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
My attention has been called to the fact that you consider my personal
travelling expenses for the fiscal year ended June 30 1950 somewhat excessive
You realize of course that our system is very widespread and that due to
conditions over which we have no control some of these areas are not as efficiently
operated as we would choose consequently requiring far more supervision than
is convenient to give from this office This requires far more travel than is either
convenient or comfortable
The car used for Department business was a Studebaker Land Cruiser tag
number 53063E I began using this car on or about April 1 1949 brand new and
traded it on or about August 1 1950 having used the car approximately sixteen
months The total mileage registered was approximately 69000 making an
average monthly use in excess of 4300 The average monthly mileage for which
the Department was billed was approximately 3400 leaving more than 900 miles
per month to be accounted for which of course was transportation to and from
my home on weekends
In addition to this I drove the family car a Ford on several trips for the
State
Also whenever travelling South of Atlanta and it could be conveniently ar
ranged I always spent the night at my home near Barnesville either going re
turning or both saving a hotel bill of one to two nights on each trip as well as
two meals in most cases The Department has never been billed for these although
I think in all fairness it might have been done since for working purposes my
headquarters are listed as Atlanta Of course my residence in Atlanta is also at
my personal expense
I purely submit these additional facts for your attention feeling that when
all facts are considered you would realize that even this was an inadequate return
for actual expenses incurred
Very sincerely
S A N Moye
Books and records of the Department of Parks did not give proper
information for classification of expense by Parks therefore Examiner
was unable to accurately schedule expense by parks without completely
rewriting books It is recommended that more care be exercised in the
keeping of all financial records as the citizens of the State are entitled
to a complete detailed report on the operation of each activity of the
State Department of Parks
Except as noted receipts disclosed by examination 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 Depart
ment of Parks for the cooperation and assistance given the State
Auditors office during this examination and throughout the year350
STATE PERSONNEL BOARD
RECEIPTS 1949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 6722280 10652512
CASH BALANCES JULY 1st
Budget Funds 323140 574276
Total 7043420 11226788
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Pensions Benefits
Equipment
Miscellaneous
Total expense payments
CASH BALANCES JUNE 30th
Budget Funds
5086469
125873
210787
188364
33568
193317
19510
326420
3000
246641
37195
7625562
204593
432870
258569
34085
297514
34324
333773
3000
1650
247916
826960
48220
6471144 10349036
574276
877752
Total 7045420 11226788351
STATE PERSONNEL BOARD
SUMMARY
FINANCIAL CONDITION
The State Personnel Board ended the fiscal year on June 30 1950
with a surplus of 497606 available for operations subject to budget
approvals after providing the necessary reserve of 380146 to cover
outstanding accounts payable
AVAILABLE INCOME AND OPERATING COSTS
Income of the Personnel Board is derived from assessments on the
Departments served based on a pro rata share of the Boards oper
ating cost Receipts from assessments in the year ended June 30 1950
amounted to 10652512 as follows
Highway Department of
Labor Employment Security Agency
Library
Public Health Department of
Alto Medical Center
Battey State Hospital
Public Safety Department of
Public Service Commission
Public Welfare Department of
Public Welfare Institutions
Confederate Soldiers Home
Factory for the Blind
Milledgeville State Hospital
Training School for Boys
Training School for Girls White
Training School for Girls Colored
Training School for Mental Defectives
Veterans Education CouncilRefund
2064057
1127478
4856
1018093
252876
1018093
620754
46358
1425808
15108
8703
2128851
114033
42287
7020
93950
4399
Total
10652512
The income from assessments together with 574276 cash balance
at the beginning of the fiscal period made a total of 11226788
available
10349036 of the available funds was expended in the year for
budgetapproved items of expense and 877752 remained on hand
June 30 1950 the end of the fiscal year
The first lien on this 877752 cash balance is for liquidation of
380146 in outstanding accounts payable and the remainder of
497606 represents funds which have been provided in excess of352
STATE PERSONNEL BOARD
obligations incurred and will be available for expenditure in the next
fiscal period subject to budget reapprovals
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the state
ment following
YEAR ENDED JUNE 30th
1950
1949
1948
Personal Services
Travel Expense
Supplies
Communication Services
Heat Light Power Water
Printing Publicity
Repairs
Rents
Insurance Bonding
Pensions
Indemnities
Equipment
Miscellaneous
7625562
204593
432870
258569
34085
297514
34324
333773
3000
247916
1650
826960
48220
5086469
125873
210787
188364
33568
193317
19510
326420
3000
246641
37195
4142951
86394
258681
131745
11498
188842
143069
385798
3000
274796
57206
Totals 10349036 6471144 5683980
Number of Employees June 30th
33
21
16
The number of employees and the operating costs of the Board
have increased the past two years due to expansion in taking addi
tional State Departments into the Merit System as authorized by
Legislative Acts of 1949353
STATE PERSONNEL BOARD
GENERAL
The Personnel Board administers the Merit System laws rules
and regulations and maintains registers of qualified applicants for posi
tions in the Departments coming under the provisions of the Merit
System Administration
Director E L Swain is bonded in the amount of 500000 and
Mrs Olga P Mounts Principal Accounting Clerk for 100000
Books and records of the Board were found in excellent 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 Auditors office
during this examination and throughout the year355
STATE BOARD
OF
PHARMACY
DRUG INSPECTION356
GEORGIA STATE BOARD OF PHARMACY
DRUG INSPECTION DIVISION
RECEIPTS
1949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 1300000 2400000
Budget Balancing Adjustment 727930 290075
Revenues Retained Earnings 2500 1000
Transfers Other Spending Units 120000 120000
Total Income Receipts 1910430 1990925
CASH BALANCES JULY 1st
Budget Funds 83539 60156
Total 1993969 2051081
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Insurance
Equipment
Total Expense Payments
CASH BALANCES JUNE 30th
Budget Funds
Total
1474192
401508
23147
27271
1750
5945
60156
1589500
353317
24985
32823
28800
4000
4175
1933813 2037600
13481
1993969 2051081357
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 1950 with a surplus of
13481 and reported no outstanding accounts payable or other
liabilities
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Department in the
year ended June 30 1950 was 2400000 The amount provided with
which to meet expenditures approved on budget for the fiscal year was
2109925 and the remaining 290075 of the appropriation was
lapsed to the State General Fund as provided by law
In addition to the 2109925 provided as the current years appro
priation 1000 was received from miscellaneous sales making total
income receipts 2110925
From the 2110925 received 120000 was transferred to the
Department of Agriculture for laboratory services leaving net income
in the year 1990925
The 1990925 income together with the 60156 cash balance at
the beginning of the fiscal period made a total of 2051081 available
2037600 of the available funds was expended in the year for
budgetapproved items of expense and 13481 remained on hand
June 30 1950 the end of the fiscal year
This remaining cash balance of 13481 represents funds which
have been provided in excess of obligations incurred and will be avail
able for expenditure in the next fiscal period subject to budget
reapprovals358
GEORGIA STATE BOARD OF PHARMACY
DRUG INSPECTION DIVISION
COMPARISON OF OPERATING COSTS
The Divisions operating costs for the past three years are com
pared in the statement following
YEAR ENDED JUNE 30
Personal Services
Travel Expense
Supplies
Telephone Telegraph Postage
Printing Publicity
Insurance and Bonding
Equipment
Totals
Number of Employees June 30
1950 1949 1948

589500 1474192 1370300
353317 401508 394039
24985 23147 40067
32823 27271 35338
28800
4000 1750 4000
4175 5945
2037600 1933813 1843744
GENERAL
The Chief Inspector is bonded in the amount of 500000 the
Secretary for 5000000 and Drug Inspectors for 100000 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 Auditors office during this examination
and throughout the year359
GEORGIA PORTS AUTHORITY360
GEORGIA PORTS AUTHORITY
RECEIPTS 1949
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses 84671850
Revenues Retained
Grants U S Government 15000000
Earnings Development Services 5360026
Total income receipts
NONINCOME
Private Trust Accounts
Loans Payable
CASH BALANCES JULY 1st
Budget Funds
349576
1950
4000000
1977953
37105801
105031876 43083754
36625
7000000
1791240
Total 105381452 51911619
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Lands Improvements Contracts
Equipment
NONCOST
Private Trust Accounts
Loans Payable
CASH BALANCES JUNE 30th
Budget Funds
18634629
251454
175264
114189
81340
55250
30926
63250
2477563
347815
132579
16053831
398400
2345448
246685
252607
409130
141956
73950
2418194
325579
22364259 22665780
81225953
1791240
Total 105381452
367003
4998629
36625
7000000
16843582
51911619361
GEORGIA PORTS AUTHORITY
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
Cash and in Bank and Treasury
Account Receivable
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
RESERVES
Unearned Income
SURPLUS
For Operation and Expansion
16843582
18675054
35518636
946151
133318
34439167
35518636362
GEORGIA PORTS AUTHORITY
SUMMARY
FINANCIAL CONDITION
The Georgia Ports Authority ended the fiscal year on June 30 1950
with a surplus of 34439167 after providing the necessary reserve
of 946151 to cover outstanding accounts payable and reserving
133318 for unearned income
Current assets on this date consisted of 16843582 cash in banks
and State Treasury and 18675054 accounts receivable
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Georgia Ports
Authority in the year ended June 30 1950 was 4000000 This was
increased to 5977953 by transfer of 1977953 from the State
Emergency Fund to meet expenditures given budget approval as
provided by law
In addition to the 5977953 funds provided as the current years
appropriation 35615601 was received as earnings from rents
storage processing and sales and 1490200 was recovered for storm
damage making total receipts 43083754
The 43083754 receipts together with the 1791240 cash balance
at the beginning of the fiscal period made a total of 44874994
available
22665780 of the available funds was expended in the year for
current operating expense 4998629 was paid for new equipment
and 367003 used for railroad repairs and supplies leaving a cash
balance on hand of 16843582 at the end of the fiscal year363
GEORGIA PORTS AUTHORITY
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the follow
ing statement
YEAR ENDED JUNE 30
1950 1949
Personal Services 16053831 18629
Travel Expense 398400
Supplies 23AMA8 t
Communication Services 246685 1 14189
Lights Power Water 252607 gl34
PmJnjT Publicity
LntT 141956 30926
f tS 73950 63250
Insurance and Bonding 2418194 24 775 63
Equipment 3478l5
Miscellaneous 325579
Total Expense Payments 22665780 223 642 59
Outlay
Equipment 49 9g6 29
Railway Tracks gg
Savannah Q M Depot 80810000
Total Cost Payments 28031412 lJ0SSfiO2A2 136649
1948
1356151
167218
74215
69065
60000
10000
1736649
Number of Employees at June 30th
GENERAL
21
15
The State Ports Authority was created by Legislative Act approved
March 9 1945 which reads in part asfollows
Section 2State Ports Authority There is hereby created a body cor
porate and politic to be known as the State Ports Authority which shall be
deemed to be an instrumentality of the State of Georgia and a public cor
poration
Section 4 4To appoint and select officers agents and employees in
cluding engineering architectural and construction experts and attorneys and
fix their compensation
Section 4 8To borrow money for any of its corporate purposes and to
issue negotiable revenue bonds payable from earnings of such projects and to
provide for the payment of the same and for the rights of the holders thereof
Section 4 9To exercise any power usually possessed by private corpo
rations performing similar functions which is not in conflict with the Consti
tution and Laws of this StateHi
364
GEORGIA PORTS AUTHORITY
Legislative Act approved February 17 1949 changed the name
from State Ports Authority to Georgia Ports Authority This Act of
1949 also contains the following section empowering the Authority
to borrow money
The Authority is hereby empowered to borrow money on said existing
facilities as described above andor to issue revenue anticipation certificates
to be refunded from the revenue derived from the said described facilities and all
such sums whether borrowed or secured through the sale of revenue anticipation
certificates shall be used for the exclusive purpose of developing a system of
State docks at the site of the Medical Depot described above andor for the
purchase of necessary and essential equipment to be located thereon and for any
and all purposes deemed necessary essential and expedient for the purpose of
developing said site above described as part of a system of State Docks
In the period under review accounting records were installed and
audited by private audit firm Since the financial records now being
kept by the Authority do not give information suitable for reporting
the Authoritys operations as a State Agency it was necessary that
payments shown in the within report be classified and detailed from
vouchers
Purchase orders should be attached to proper vouchers when filed
In the year ended June 30 1950 7000000 was borrowed by the
Georgia Ports Authority all of which was repaid within the fiscal
period under review
Surplus funds are accumulating and payments from earned income
are not under State Budget control
Except as noted all funds 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 Authority
for the cooperation and assistance given the State Auditors office
during this examination and throughout the year
v mi VE

365
STATE PROPERTIES
COMMISSION
Chattanooga Hotel Properties366
STATE PROPERTIES COMMISSION
RECEIPTS 1949
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained
Rent on Investment Properties 686826
Total Income Receipts 686826
NONINCOME
State Revenue Collections Unfunded 2086818
CASH BALANCES JULY 1st
State Revenue Collections Unfunded
Total
2814983
1950
712950
712950
907057
728165
1414991 2348172
PAYMENTS
EXPENSE
Publications
Miscellaneous
Taxes State County City Tennessee
CASH BALANCES JUNE 30th
State Revenue Collections Unfunded
Total
686826
728165
32760
680190
1635222
1414991 2348172367
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 States hotel properties in Chattanooga Tennessee
PLAZA HOTEL LEASE CONTRACT
This property is a fourstory brick building fronting 165 feet on
Market Street 128 feet on Georgia Avenue and 93 feet on 10th Street
The hotel is furnished
It is assessed for State County and City taxation at a valuation of
9540000 for realty and 750000 for personalty
Insurance on building and contents is paid for by lessee
Lease for the period June 1 1945 to May 31 1950 was to the Plaza
Hotel Company Inc of which Paul N McQuiddy is President and
Richard H Smith is Secretary for 1060000 annually payable
monthly and expenditure in term of lease of 1000000 on improve
ments
This lease was extended for five years to May 31 1955 by lessee
paying 500 and agreeing to expend under the 194550 lease prior to
May 31 1950 2000000 for improvements in addition to the
1000000 provided in the original lease and 200000 annually in the
term of the extended lease
Rental for the second term of the lease is to be 1300000 annually
A lease guarantee deposit is held by the State Treasurer consisting
of 75 shares of Class A Stock of the CocaCola Bottling Company of
Cincinnati of value of over one years rental and the amount to be
increased in 1950 to cover increase in rent
EASTERN HOTEL LEASE CONTRACT
This property is a fourstory 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
6000000 on realty and 300000 on personalty
Insurance on buildings and contents is paid for by lessee
Lease for the period from June 1 1945 to May 31 1950 was to368
STATE PROPERTIES COMMISSION
Mrs Irene C Steele and Eastern Hotel Company for 540000 annu
ally and agreement to expend 200000 on improvements in the lease
period Lessee has deposited with the State Treasurer 270000 in
US 214 Bonds as contract guaranty
Since May 31 1950 property has been leased to tenant at will
pending investigation and lease of property by the Western and
Atlantic Railroad Commission created by Legislative Act approved
February 17 1950
REVENUE COLLECTIONS
In the year ended June 30 1950 1080007 was received from the
Plaza Hotel lease and 540000 from the Eastern Hotel which with
728165 cash balance on hand at the beginning of the fiscal period
made a total of 2348172 to be accounted for
Of the 2348172 to be accounted for 712950 was transferred to
the operating account to cover taxes and administrative expenses and
1635222 remained on hand June 30 1950 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 amounted to 414750 State and County taxes were 265440
and 32760 was paid for publication of release advertisement making
total disbursements 712950
GENERAL
Hon George 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 approvals369
DEPARTMENT OF
PUBLIC HEALTH370
DEPARTMENT OF PUBLIC HEALTH
RECEIPTS 1949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 60000000 510000000
Budget Balancing Adjustments Lapses 450000000
Revenues Retained
Grants from U S Government 236928613 468953378
Earnings Health Services 3328560 224407
Transfers Other Spending Units 2297063 3012148
Total Income Receipts 747960110 976165637
NONINCOME
State Revenue Collections Unfunded 210966
CASH BALANCES JULY 1st
Budget Funds 65290026 303486582
State Revenue Collections Unfunded 210966
Total 813250136 1279652219
PAYMENTS
EXPENSE
Personal Services 184764231
Travel 30464590
Supplies Materials 76339589
5491231
2189199
10138927
2347222
1803585
1405971
201985
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Pensions Benefits
Grants to Civil Divisions 157249452
Equipment 1864670
Miscellaneous 2273473
179327207
31516538
66885519
5906427
2405147
10409124
3007372
1929165
180705
295820
8097450
526881457
2364917
2452646
Total Expense Payments 476534125 841659494
OUTLAYS
Lands Buildings
Personal Services
Contracts
Equipment
31896
14687623
18509910
CASH BALANCES JUNE 30th
Budget Funds 303486582
635550
16521896
420835279
Total 813250136 1279652219DEPARTMENT OF PUBLIC HEALTH
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
371
Cash in Bank and in State Treasury
Allotments ReceivableUSPHS Fund H
Accounts Receivable
State Employees Retirement System Advance 5000000
Other 14738
420835279
723339
5014738
426573356
LIABILITIES RESERVES SURPLUS
Accounts Payable Purchase Orders
General 21106756
Alto R T C 3735343
Reserves
For Alterations No 7 Hunter Street 1000000
For Alterations State Office Building 317428
For Construction Regional Offices at Augusta 24490986
For Failure of Federal Funds 4405419
For Hospital Construction 360215055
For Commissary Accounts 236512
Surplus
For General Operations
State 5014738
Alto R T C 1200000
Federal Funds 4851119
24842099
390665400
11065857
426573356372
DEPARTMENT OF PUBLIC HEALTH
SUMMARY
FINANCIAL CONDITION
The Department of Public Health ended the fiscal year on June 30
1950 with a surplus of 11065857 available for operations subject
to budget approvals after providing the necessary reserve of 248
42099 to cover outstanding accounts payable and reserving 3860
23469 for new buildings and equipment 4405419 for failure of
Federal funds and 236512 commissary funds
Current assets on this date consisted of 420835279 cash in bank
and State Treasury 723339 allotment receivable from the U S
Public Health Service and 5014738 accounts receivable
REVENUE COLLECTIONS
This Department as a revenuecollecting agency collected in the
year ended June 30 1950 2063322 in Vital Statistics Fees and
1605000 Bed Inspection Fees a total of 3668322 all of which
was transferred to the State Treasury in the period under review
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation to the Department of Public Health in the
year ended June 30 1950 was 510000000
In addition to the funds provided through State Appropriation
468953378 was received from the several U S Government Grants
for Public Health services 224407 earnings from store accounts
and 4312091 from Battey State Hospital making total receipts
for the year 983489876
From the years receipts 384684 was transferred to the Univer
sity of Georgia for research work 1939555 to the State Personnel
Board for pro rata cost of Merit System Administration and 50
00000 advanced to the Employees Retirement System leaving net
income of 976165637
The 976165637 income and the 303486582 cash balance at the
beginning of the year made a total of 1279652219 available with
which to meet expenditures approved on budget for the fiscal year
841659494 of the available funds was expended for budget
approved items of expense and 17157446 for lands buildings and
equipment leaving a cash balance of 420835279 on hand June 30
1950 the end of the fiscal year
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the Department the past
three years are compared in the following statement373
DEPARTMENT OF PUBLIC HEALTH
YEAR ENDED JUNE 30
BY ACTIVITY 1950 1949 1948
Administration Buildings 22249224 37452784 85390478
Local Health Organizations 3567140 3392632 3274554
Information Statistics 11337669 11713834 11580132
Maternal Child Health 16382664 26864325 20399360
Public Health Nursing 2649563 2573071 1699830
Public Health Engineering 8561875 13621052 13155693
Laboratories 36293891 40751481 35454227
Public Health Education 5788864 7910505 3651130
Tuberculosis Control 22415326 24335785 26331703
Dental Health Education 4898856 9075367 6170055
Malaria Hookworm 2784170 2966866 2064855
Epidemiology 1539048 3140722 2817337
Venereal Disease Control 6730825 14332580 14182854
Alto R T C 60086878 64779650 55901600
Augusta R T C 777425 563610
Case Finding 27635538 2697349
Cancer Control 28778054 24739982 20030234
Typhus Control 2536749 2759467 1747290
Industrial Hygiene 5087882 5672596 4936232
Central Statistical Unit 7132306 7202018 7028538
Health Regions
Northwestern 4055006 4172687 3481879
Northeastern 3852529 4866872 4291968
East Central 3210403 3963332 3577039
West Central 1 5343366 7168702 5610138
Southwestern 4670347 5287901 5014162
Southeastern 4685950 5703002 5317195
Training 8237691 5037161 5901669
Field Orientation 2276654 1879876
Reserve Personnel 670831 651752 231766
Mental Hygiene 10043937 3526059 396552
Emergency Maternal and Infant Care 1233973 12941277
School Health 6564839 2273499
Hospital Survey Planning 981037 2709379
Hospital Construction
Administration 8803194 3876201
Grants 401813089 74712057
Farm Dairy at Alto 326435 1437994
Organized City Health Units 88128321 76108995 66658138
Water Pollution 4056819
Heart Disease Control 4780923
Communicable Disease Investigation
Project 11372445
TB VD Mass Case Finding Surveys 2869418
RetirementEmployers Contribution 8097450
Totals858816940 509823554 433827140
This is not allocated to activities in records374
DEPARTMENT OF PUBLIC HEALTH
YEAR ENDED JUNE 30
BY OBJECT 1950 1949 1948
Personal Services 179327207 184764231 145404245
Travel Expense 31516538 30464590 23842697
Supplies and Materials 66885519 76339589 75691569
Communication Services 5906427 5491231 3614115
Heat Light Power Water 2405147 2189199 1754464
Printing Publications 10409124 10198927 5558067
Repairs 3007372 2347222 2542127
Rents 1 1929165 1803585 2087950
Insurance 180705 1405971 785751
PensionsI 8097450
Grants to Local Health Units 526881457 157249452 72970185
Indemnities 295820 201985 162759
Equipment 2364917 1864670 2422415
Miscellaneous 2452646 2273473 1973959
Total Expense Payments841659494 476594125 338810303
Outlay
Lands Buildings and Permanent
Improvements 635550 14719519 65851282
Equipment 16521896 18509910 29165555
Total Cost Payments858816940 509823554 433827140
Number of Employees at June 30th
General 566 544 498
Alto VD Rapid Treatment Center 160 152 138
726 696 636
GENERAL
Accounting records of the Battey State Hospital at Rome Geor
gia under the control of the Department of Public Health are kept
in the office in Atlanta but report of examination of these accounts
has been filed under separate cover
Director of the Department the SecretaryTreasurer the Account
ant and three disbursing clerks are each bonded in the amount of
1000000
Books and records of the Department were found in excellent con
dition all funds 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 Depart
ment for the cooperation and assistance given the State Auditors
office during this examination and throughout the year375
DEPARTMENT OF PUBLIC HEALTH
GRANTS IN AID TO COUNTY HEALTH ORGANIZATIONS
YEAR ENDED JUNE 30 1950
To County general government authorities unless
otherwise indicated
GEN HEALTH
Appling
Atkinson
Bacon
Baker
Baldwin
Banks
Barrow
Bartow
Ben Hill
Berrien
Bibb
Bleckley
Brantley
Brooks
Bryan
B jlloch
Burke
Butts
Calhoun
Camden
Candler
Carroll
Catoosa
Charlton
Chatham
Chattahoochee
Chattooga
Cherokee
ClarkeAthensClarke Board of Health
Clay
Clayton
Clinch
Cobb
Coffee
Colquitt
Columbia
Cook
Coweta
Crawford
Crisp
Dade
Grants
252450
316225
42459
424995
361738
143550
239750
186042
88981
4293223
346775
127477
815929
520504
1060697
572039
370500
303225
174168
193048
351390
165000
222631
3732094
209790
Local
Funds
260550
190275
31633
574960
226040
155450
416238
265936
97804
9214513
258174
97383
1215471
326098
1326408
657135
258965
312235
128261
103952
497622
252667
141841
39569600
321308
1399688 2948090
367359 469948
433695 269515
1640453 2213869
604425 1001966
1139677 1868801
524022 347174
135300 128700
581956 681704
182909 122541
926980 1820580
190125 144388
376
DEPARTMENT OF PUBLIC HEALTH
GRANTS IN AID TO COUNTY HEALTH ORGANIZATIONS
YEAR ENDED JUNE 30 1950
GENERAL HEALTH Continued
Dawson
Decatur
DeKalb
Dodge
Dooly
Dougherty
Douglas
Early
Echols
Effingham
Elbert
Emanuel
Evans
Fannin
Fayette
Floyd
Forsyth
Franklin
Fulton
Atlanta Board of Health
Gilmer
Glascock
Glynn
Gordon
Grady
Greene
Gwinnett
Habersham
Hall
Hancock
Haralson
Harris Board of Health
Hart
Heard
Henry
Houston
Irwin
Jackson
Jasper
Jeff Davis
Jefferson
Jenkins
Johnson
Jones
Local
Grants Funds
781398 1041664
1636869 6479357
431527 493473
1776181 13803210
12375 20541
191675 219325
212250 105250
695895 450816
396722 375788
245639 259066
555131 396339
203527 253416
153543 136188
1233418 2263914
137368 121781
4161333 22693224
8653349 56885650
202500 80121
1841538 7565264
121615 177371
585339 712883
277491 268155
250750 321259
337118 396572
1222650 1482650
300575 333870
459108 508938
199786 216633
380875 385365
67420 67278
111773 95789
130588 165912
183300 136300
261145 328904
330942 330241
194581 195083
366422 245309
377
DEPARTMENT OF PUBLIC HEALTH
GRANTS IN AID TO COUNTY HEALTH ORGANIZATIONS
YEAR ENDED JUNE 30 1950
GENERAL HEALTH Continued
Grants
Local
Funds
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
Polk
Pulaski
Putnam
Quitman
Rabun
Randolph
Richmond Board of Health
Rockdale
Schley
Screven
Seminole
Spalding 16937
Stephens
Stewart
492959 466941
290680 247529
462000 540000
239334 184866
554723 506149
339000 160508
1119998 2371671
18267 10433
199934 222849
72652 95801
218798 117815
114563 134631
203775 124666
482247 673556
434620 624653
396685 429065
176475 107025
199650 249365
338678 554006
5951350 21237430
209283 232369
191261 235055
74923 113907
201679 219578
228560 235190
418104 403619
390828 672011
253612 166655
190125 170312
119860 55140
623801 643042
221100 451588
3517791 13893074
148182 102818
503350 589234
159900 128100
1693715 2096893
583974 599206
378
DEPARTMENT OF PUBLIC HEALTH
GRANTS IN AID TO COUNTY HEALTH ORGANIZATIONS
YEAR ENDED JUNE 30 1950
GENERAL HEALTH Continued
Grants
673050
136337
Sumter
Talbot
Talaiferro
Tattnall
Taylor
Telfair
Terrell
Thomas
Tift
Toombs
Towns
Treutlen
Troup Board of Health
Turner
Twiggs
Union
Upson
Walker
Walton
Ware
Warren
171875
124025
169922
366714
1730954
840054
89014
190125
97899
146575
Washington
Wayne
Webster
Wheeler
White
Whitfield
Wilcox
Wilkes
Wilkinson
Worth
542181
487500
798840
1187863
157666
858500
429275
286650
1341628
260975
189307
532184
Local
Funds
1106801
106663
186125
106702
247330
780196
2731041
916655
99137
153759
2045191
110161
113957
675682
627431
864427
2682061
203955
891000
449475
181850
2308932
339483
158401
644560
Total Grants General Healths 88128321 257728319
Local Funds The amounts shown in this column are compiled from reports from
local organizatons to State Department of Public Health and are in addition to
expenditures for health from grants shown in first column
SPECIAL PROJECTS
Grants
Bibb Macon Board of Health Mental Health Demon 195561
200000
Bryan Bryan Board of Health V DT B Survey
Bulloch Bulloch Board of Health V DT B Survey 400000
Chatham ChathamSavannah Board of Health Mental Health Proj
Effingham Effingham Board of Health V DT B Survey
200000379
GEORGIA STATE BOARD OF PHARMACY
GRANTS IN AID TO COUNTY HEALTH ORGANIZATIONS
YEAR ENDED JUNE 30 1950
SPECIAL PROJECTS Continued Grants
Evans Evans Board of Health V DT B Survey 300o 00
Fulton Fulton Board of Health Heart Control Proj 3287870
Nurse Training 600000
Fulton Atlanta Board of Health V D Case Finding 19000000
U S Case Finding 34407 67
Habersham Habersham Board of Health V DT B Survey 100000
Liberty Liberty Board of Health V DT B Survey 3oOooO
Muscogee MuscogeeColumbus Board of Health T B Study 31617 58
Peach Peach Board of Health V DT B Survey 300000
Richmond Richmond Board of Health Heart Con Proj 5185 78
RichmondAugusta Board of Health Mental Health Proj 1605637
Tattnall Tattnall Board of Health V DT B Survey 3680 45
Wayne Wayne Board of Health V DT B Survey 3ooooO
Total Grants Special Projects 369 400 47
HOSPITAL CONSTRUCTION
Bibb Macon Hospital
Burke Waynesboro Hospital
Carroll Carrollton Hospital
Clarke Athens Hospital
Cobb Marietta Hospital
Cook Adel Hospital
DeKalb Decatur Hospital
Elbert Elberton Hospital
Fulton Atlanta Hlth Center
Lakewood Hlth Center
So Fulton Hlth Center
Alpharetta Hlth Center
Sandy Sprgs Hlth Center
Center Hill Hlth Center
Adamsville Hlth Center
Howell Mill Hlth Center
Fairburn Hlth Center
Collins Hlth Center
Buckhead Hlth Center
Red Oak Hlth Center
Rockdale Hlth Center
Perkerson Hlth Center
Greene Greenville Hospital
Hall Gainesville Hospital
Heard Franklin Hospital
Mitchell
Proj
22
38
1
12
26
27
14
8
24
15
16
17
18
19
20
28
29
30
31
32
33
34
2
5
21
7
7A
82285276
8522892
25231070
15158624
67616905
7038932
9741287
41410702
26300124
207178
183742
322542
286136
568330
947930
1904944
2165964
2053150
1991620
2424230
1930048
1979476
22334512
28439561
1147814
10186070
2860200380
DEPARTMENT OF PUBLIC HEALTH
GRANTS IN AID TO COUNTY HEALTH ORGANIZATIONS
YEAR ENDED JUNE 30 1950
HOSPITAL CONSTRUCTION Continued
Murray
Spalding Griffin Hospital
StewartWebster
Troup LaGrange Hospital
Upson
Worth
Proj
Total Grants for Hospital Construction
Total Grants to Local Health Org
35 2259806
25 39681257
13 12646170
6 11621178
4 39037039
10 11328380
401813089
526881457
381
DEPARTMENT OP PUBLIC HEALTH
ANALYSIS OF OUTLAY PAYMENTS
YEAR ENDED JUNE 30 1950
EQUIPMENT
Educational
16 Projectors Stands
11 Shades Screens
75 Films Slides Transcriptions
227478
21519
665824
Motion Picture ProductionsContracts 2699750
11 Transcription Players
7 Amplifiers and Attachments
4 Microphones
1 Film Cleaner
1 Rewinding Machine
1 Field Kodak
7 Bulletin Boards
1 Sound System
Miscellanous Less Sales Refunds
Furniture Fixtures
75 Filing Cabinets
28 Book Stacks Cases
65 Fans
46 Desks
358 Chairs Office
5 Glass Desk Tops
17 Typewriters
38 Storage Cabinets Transfer
17 Brief Cases
58 Card Files
13 Tables
Files
Mimeograph Machine
Costumers
Visible Tray
Cardineers
Lamps Desk
Mimeoscope
Elec Typewriters
Office Trucks
1
7
1
2
45
1
3
4
1 Adding Machine
1 Numbering Machine
1 Calculating Machine
1 Duplicating Machine
9 Copyholders
7 I B M Accounting Machines
1 Dictating Machine
3 Audographs and Attachments
2 Transcribers
2 Voicewriters
78351
96782
11118
27000
8925
10689
13537
9950
4241
3875164
719974
120867
182160
366577
528640
8648
230010
100271
26331
200134
64616
59700
6942
14895
59282
57421
5450
103000
17991
29250
3550
67150
7420
20398
60345
32500
107245
52480
81500382
DEPARTMENT OF PUBLIC HEALTH
ANALYSIS OF OUTLAY PAYMENTS
YEAR ENDED JUNE 30 1950
EQUIPMENT Continued
Furniture Fixtures Continued
1 Soundscriber Recording Machine
IBM Control Panels Isolators Elector
Plates
Book Shelving
Dental Chair
T B Demonstrating Kits
Sprayers
Deepfreeze
Floor Machines
Sofas
Chairs Housekeeping
Seat Covers
Table Tops
Dining Tables
Buffets
China Closet
Toaster
Steam Table
Beds
Dressers
Chests
Nite Stands
Steam Table
Safe
Cash Registers
1
40
2
1
2
2
66
2
2
2
2
1
1
1
6
4
4
4
1
1
2
20 Venetian Blinds
14 End Tables
5 Dinette Suites
3 Flykillers
13 Tables Housekeeping
2 Mirrors
2 Hot Plates
1 Fire Place Set
Linen
3 Smoking Stands
2 Scales
2 Rugs
6 Mattresses
6 Bed Springs
Kitchen Shelving
2 Steam Boosters for Dishwasher
1 Laundry Truck
1 Air Conditioning System
2 Coffee Percolators
31900
49708
13270
66150
152950
18450
59152
53460
35800
155485
18865
23500
9040
9385
5660
38468
198332
36750
39200
34300
11760
8700
5950
94681
82588
21019
31838
5197
38060
2115
1688
3111
9350
2970
1530
21480
9952
10062
16525
47000
7633
221500
1299DEPARTMENT OF PUBLIC HEALTH
383
ANALYSIS OF OUTLAY PAYMENTS
YEAR ENDED JUNE 30 1950
EQUIPMENT Continued
Furniture Fixtures Continued
2 Kitchen Tables
2 Radios
2 Lightproof Shades
Miscellaneous Less Sales Refunds
Live Stock
3 Jersey Cows
1 Jersey Bull
Sale Hogs Cattle
2232
6990
19290
44837
5113929
80000
15000
538868 443868
Medical Hospital
6 Needle Washers
1 Roentgenoscope
19 Spygenomanometers
6 Retractors
1 Anoscope
1 Proctosigmoidoscope
1 Work Table
1 Sideviewer
1 Treatment Chair
1 Camera for Photomicography
2 Hyfrecators
1 Microscope Lamp
2 Kidascopes and Attachments
2 Basic Litepacks
1 XRay Fill Applicator Box
3 Color Cameras
1 Postmortem Set
1 Signoidoscope
1 Shampaine Table
1 Treatment Stretcher
1 Spinal Anesthesia Set
1 Microscope
2 Delineascopes
2 Prostatic Tractors
1 Electrocardiograph Recorder
30 Bathroom Scales
1 Oscillometer
1 Dermalor
1 Visocardiette
1 Hymograph
10 Nurses Bags
1 Orthogon Test Lens Set
2 Dental Units
2 Sterilizers
6000
80550
59844
7126
1058
28910
4802
1250
2372
9840
8546
4250
406 94
2078
9000
232500
4542
3040
15987
27000
9900
45511
49922
7056
300910
20021
3175
12137
72693
80550
19290
50985
157780
13402384
DEPARTMENT OF PUBLIC HEALTH
ANALYSIS OF OUTLAY PAYMENTS
YEAR ENDED JUNE 30 1950
EQUIPMENT Continued
Medical Hospital Continued
1 Dental Chair
1 Optical Refractor Stand and Chair
29 Opthalmoscopes
111 Baby Incubators
26 Physicians Scales
2 Diatetic Scales
3 Dental Instrument Stands
4 Dental Lights
1 Optical Trial Frame
Dental Instruments
1 Dental Cabinet
1 Instrument Cabinet
5 Dental AirCompressors
12 Pelvimaters
36 Forceps
38 Blood Chambers
10 Audiometer and Attachments
2 Canvas Bags for Dental Chairs
12 Tycos Aneroids
50 Specer H B Meters
2 Premature Infant Carriers
1 Autoclave
36 Stork Scales
6 Vision Test Kits
24 Thermostats
1 Optical Perimeter
1 Illuminator
1
1
1
3
Electrocardiograph Machine
Emergency Tracheaotomy Set
Physicians Bag
Cassettes
Miscellaneous Less Refunds
Motor Vehicle
1 Pontiac Truck
1 Chevrolet Truck
Heat Light Power Water
66150
89100
109688
1653900
91728
1940
5669
34833
2475
56424
23765
3022
49470
5821
9878
18561
380390
29100
38632
140875
9788
32957
26989
85355
43056
22500
6981
75125
5831
2082
10872
49045
157500
159244
4569723
316744
Motor 1090
Transformers 15000
Fire Extinguishers 11890
Temperature Control Valve and Thermometer 13500
Hot Water Heater 10196
Stoker 246888
Power Unit 60200DEPARTMENT OF PUBLIC HEALTH
ANALYSIS OF OUTLAY PAYMENTS
YEAR ENDED JUNE 30 1950
385
EQUIPMENT Continued
Heat Light Power Water Continued
2 Generator Sets
2 Lamps
Miscellaneous Less Refunds
Production Construction
1 Power Sprayer
Baler
Hay Rake
Recording Thermometer for Pasteurizer
Mower
Hose Carts
Cement Mixer
Canvas
Recreational
2 Sand Boxes
3 Playground Slides
3 Swing Sets
Refrigerating
1 Elec Water Cooler
1 Mortuary Refrigerator
2 Elec Refrigerators
Laboratory
6 Carriers for Centrifuges
2 Reel Cases
1 Water Bath
11 Dust Impinger Apparatus
6 Dust Collecting Tubes
3 View Boxes
10 Thermometers
12 Clocks
1 Sander
3 Filters
1 Sediment Interceptor
5 Sinks
Brower Fixtures
Sterilamps
Radiair Fixtures
Elec Hot Plates
Specific Gravity Balance
8 Pipette Rocks
1 Gas Apparatus
380824
2909
366
742863
8950
106820
43022
20601
22400
21590
132300
585
1396
34500
45060
14750
152500
33300
3528
5000
10780
16830
4212
2778
36013
10584
5630
6159
9545
66782
4350
4000
6350
3073
3600
14120
11000
356268
80956
200550386
DEPARTMENT OF PUBLIC HEALTH
ANALYSIS OF OUTLAY PAYMENTS
YEAR ENDED JUNE 30 1950
EQUIPMENT Continued
Laboratory Continued
4 Burettes 5020
1 Thermoanemometer 20000
2 Pipetting Machines 44411
1 Scale Milliampereseconds 7500
1 Kodak 2800
1 Rotating Machine 7840
Miscellaneous Less Refunds 30939 342844
Shop
1 Elec Bench Grinder 3165
1 Line Tester 882
2 Laundry Pads 8193
4 Ironing Boards 35560
1 Metal Lathe 33434
1 Elec Welder 23030
Tools 10187 114451
Drafting Engineering
1 Water Sampler 5603
Photographic
1 Camera Stand 25890
1 Camera and Attachments 23322
1 Voltmeter 882
1 Transformer 5000
3 Valve Tubes for Rectifier 25500
1 Relay 1030
10 Interval Timers 23310
1 Screen 3724
1 Portrait Bracket 2400
1 Transportable XRay Unit and Attachments 1055700
1 Photostat Dryer 15687
1 Pulse Counter 6500
2 Inserts 12500
2 Mixers 8100
1 Film Winder 1269
1 Timer 1490
Timer Tubes 34365 1246669
Total Equipment Outlay Payments 16521896DEPARTMENT OF PUBLIC HEALTH
ANALYSIS OF OUTLAY PAYMENTS
YEAR ENDED JUNE 30 1950
387
LANDS BUILDINGS
Contracts
No 1 Hunter St Building
No 7 Hunter St Building
Laboratory Building
State Office Building
Albany Regional Building
No 11 Hunter Street Building
Total Building Contract Payments
119480
237151
124112
115403
30455
8949
635550389
DEPARTMENT OF PUBLIC HEALTH
BATTEY STATE HOSPITAL ROME390
DEPARTMENT OF PUBLIC HEALTH
BATTEY STATE HOSPITAL ROME
RECEIPTS
1949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 40000000 205000000
Budget Balancing Adjustments 168671028 100000000
Revenues Retained
Earnings Hospital Services 16411185 18419283
Transfers Other Spending Units 948497 5330184
Total Income Receipts 224133716 318089099
CASH BALANCES JULY 1st
Budget Funds 8183087 10235057
Total 232316803 328324156
PAYMENTS
EXPENSE
Personal Services 107801067
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Pensions Benefits
Equipment
Miscellaneous
281597
88074136
720012
8032674
186882
3192000
137708
257226
102332
5340460
24140
124023388
300048
100588235
931059
7973649
253540
6896805
123300
30650
100679
2784095
5168311
35383
Total Expense Payments 214150234 249209142
OUTLAYS
Lands Buildings
Personal Services
Supplies Materials
Contracts
Equipment
426070
7505442
919476
297766
9589359
11222608
CASH BALANCES JUNE 30th
Budget Funds 10235057
Total
57085805
232316803 328324156391
DEPARTMENT OF PUBLIC HEALTH
BATTEY STATE HOSPITALROME
SUMMARY
FINANCIAL CONDITION
The Battey State Hospital at Rome which is under the control
of the Department of Public Health ended the fiscal year on June 30
1950 with cash assets of 57085805 of which 57037278 has been
reserved to cover outstanding accounts payable and budget approved
building commitments and 48527 for the Store Account a patients
activity fund
AVAILABLE INCOME
State Appropriation for the operation of the Hospital in the year
ended June 30 1950 was 205000000 This was increased to 3050
00000 by transfer of 100000000 from the State Emergency Fund
to meet expenditures approved on budget as provided by law
In addition to the 305000000 funds provided as the current
years appropriation 1053942 was received for patients board and
treatment 17006807 for employees subsistence and 358534 from
other sources making total receipts 323419283
From the 323419283 received 1018093 was transferred to the
State Personnel Board for the pro rata share of the cost of Merit
System Administration and 4312091 to the Department of Public
Health leaving net income of 318089099
Of the 4312091 transferred to the Department of Public Health
3126000 was for central office accounting and 1186091 for labora
tory work cost apportionment
The 318089099 income and the 10235057 cash balance at the
beginning of the period made a total of 328324156 available with
which to meet expenditures approved on budget for the fiscal year
249209142 of the available funds was expended for budget ap
proved items of current operating expenses of the Hospital 22029209
was paid for lands buildings and equipment and 57085805 remained
on hand June 30 1950 the end of the fiscal year
Of the 57085805 remaining cash balance 57037278 is reserved
for liquidation of outstanding accounts payable and building com
mitments and 48527 for the Store Account392
DEPARTMENT OF PUBLIC HEALTH
BATTEY STATE HOSPITALROME
COMPARISON OF CASH DISBURSEMENTS
Cash disbursements for the period under review are compared with
those of the two previous years as follows
YEAR ENDED JUNE 30
1950
1949
1948
BY ACTIVITY
Administration
Medical
Nurring
Housekeeping
Culinary
Laundry
Plant
Farm and Dairy
CocaCola Fund
Undis to Activity
16915176
36387764
35069562
22605735
92575239
7324557
47901731
12458587
10809547
28591950
27798788
16395308
89514218
6365721
31453342
11152872
8970182
30530215
21131151
13350606
68061982
5880004
32296420
14352979
569261
Totals
271238351 222081746 195142800
BY OBJECT
Expense
Personal Service 12402338
Travel Expense
Supplies Materials
Communication Services
Heat Light Power Water
Printing Publications
Repairs
Rents
Insurance Bonding
Pensions
Indemnities
Equipment
Miscellaneous
300048
100588235
931059
7973649
253540
6896805
123300
30650
2784095
100679
5168311
35383
Total Expense
Payments 249209142
Outlay
Lands Buildings and
Permanent Improvement 10806601
Equipment 11222608
107801067
281597
88074136
720012
8032674
186882
3192000
137708
257226
102332
5340460
24140
426070
7505442
83477644
412563
87615707
721207
6222915
189426
1311270
119000
166981
8309866
161983
214150234 188708562
1609996
4824242
271238351 222081746 195142800393
DEPARTMENT OF PUBLIC HEALTH
BATTEY STATE HOSPITALROME
YEAR ENDED JUNE 30
1950
756
1949
644
1948
581
BY OBJECT Continued
Number of Employees
at June 30
Number of Employees on
Payroll at beginning of
fiscal year
Added in year
Taken off payroll in year
On payroll end of year
The net operating cost for the year ended June 30 1950 by appli
cation of accounts payable and inventories to the cash disbursements
was 294764866 exclusive of amount expended for land construction
and permanent improvements This net operating cost the total patient
days the net average daily population and the per capita cost per day
is compared with previous years in the following statement
644 721 581 649 483 689
1365 609 1230 586 1172 591
756 644 581
394
DEPARTMENT OF PUBLIC HEALTH
BATTEY STATE HOSPITALROME
YEAR ENDED JUNE 30
1950 1949 1948
Net Operating Cost 294764866 207703259 183501815
Total Patient Days 525629 489050 437422
Average Daily Census 14401 13399 11951
Per Capita Cost Per Day 561 425 419
The expended facilities of the Hospital since beginning of opera
tions by the State providing care and treatment for a larger number
of patients 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 1000000
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 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 Hospital
and the Department of Public Health for the cooperation and assist
ance given the State Auditors office during this examination and
throughout the year395
DEPARTMENT OF
PUBLIC SAFETY396
DEPARTMENT OF PUBLIC SAFETY
RECEIPTS
1949
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 68000000
Budget Balancing Adjustments Lapses 107936725
Revenues Retained
Sales 2410
TransfersOther Spending Units 90440
1950
175000000
2589043
6596
179246
Total Income Receipt175848695 172596799
NONINCOME
State Revenue Collections Unfunded
Private Trust Account
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded
Private Trust Accounts
141151
746683
11921490
650236
13228
314462
1343168
13764742
791387
8036
Total
189321483 188189670
PAYMENTS
EXPENSE
Personal Services 77903589
Travel 2996518
Supplies Materials 54591823
Communication 3676473
Heat Light Power Water 1345971
Publications 2153858
Repairs 5174319
372738
136941
1936839
Rents
Insurance
Indemnities
Pensions Benefits
Euqipment 19088633
Miscellaneous 3208575
81003256
350940
64372520
4176996
1564466
1826640
4673815
163200
60500
630038
3952266
14262746
99906
Total Expense Payments 172586277 177137289
OUTLAYS
Lands Improvements 1419166
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
Private Trust
751875
13764742
791387
8036
1346825
9224252
476925
4379
Total189321483 188189670
Includes subsistence and quarters allowance
397
DEPARTMENT OF PUBLIC SAFETY
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
CASH ASSETS
Available Cash
Budget Fund 9224252
Trust Fund 4379
Due from Station 13 Tifton
LIABILITIES RESERVES SURPLUS
CASH LIABILITIES
Accounts Payable
REERVES
Reserve for Funding to State Treasury 476925
Trust Funds for Bond Purchases 4379
9228631
476925
9705556
3199868
481304
SURPLUS
For Operations subject to Budget Approval
6024384
9705556398
DEPARTMENT OF PUBLIC SAFETY
SUMMARY
FINANCIAL CONDITION
The Department of Public Safety ended the fiscal year on June
30 1950 with a surplus of 6024384 available for operations after
making provision for payment of 3199868 in outstanding accounts
payable and reserving 476925 revenue collections to be funded in
the State Treasury and held 4379 in private trust funds
REVENUE COLLECTIONS
This agency collects license fees from operators of motor vehicles
under the Drivers License Act
In the fiscal period just closed a total of 81286630 was collected
from this source as compared with 81665071 in the previous year
ended June 30 1949
In the year ended June 30 1950 there were 107232 licenses issued
to Veterans without charge which with the 152226 issued in the
previous fiscal year makes a total of 259458 such life time licenses
that have been issued under provision of Legislative Act approved
February 25 1949
DISPOSITION OF REVENUE COLLECTIONS
The 81286630 revenue collected in the period under review
together with a balance of 791387 brought over from the previous
fiscal year made a total of 82078017 to be accounted for Of this
amount 81601092 was funded in the State Treasury in the period
and 476925 was due from Station 13 at Tifton on June 30 1950
This 476925 is to be collected and transferred to the State Treasury
in the next fiscal period
The Station at Tifton was robbed on the night of June 22 1950
and 476925 was taken by person or persons unknown An investiga
tion of the robbery had not been completed at time of this examination
nor liability for the loss fixed on any one person A supplemental report
will be filed on the completion of the investigation Until that time
the Director of the Department of Public Safety is deemed to be
responsible to make proper settlement with the State
Sgt H E Smith was in charge of the Tifton Station and was
assisted by Corp F W Jones License Examiners P E Williams Jr
and Preston Holden They were negligent at this Station for not having399
DEPARTMENT OF PUBLIC SAFETY
deposited the funds in the bank The last report before the robbery
was made through May 28 1950 and the funds had been allowed to
accumulate at the Station despite standing instructions that funds
be deposited in the local bank even if the report is not made at time
of deposit
Since the above was written the following information has been
received from the Department of Public Safety and the Attorney
General
Re 476925 shortage in driver license
receipts Tifton Patrol Post
Kindly be advised that the status of the above referred to matter
is as follows
The Georgia Bureau of Investigation has completed their investi
gation of this theft from our Tifton Patrol Post This investigation
has resulted in a warrant having been issued for an employee of this
Department Mr Preston Holden charging him with larceny from a
house Mr Holden has made a 1000000 bond in Tift County Ga
pending Grand Jury indictment The next term of Superior Court in
Tift County is to convene on the first Monday in December
At present Mr Holden is under suspension from this Department
but is bonded to this Department in the amount of 100000 by Sched
ule Bond 2277692 of the Fidelity and Casualty Companyof New
York Mr Hugh C Couch Agent 1103 22 Marietta St Bldg Atlanta
Georgia
Any and all advice or instructions from you by which this matter
may be furthered shall be greatly appreciated
Sincerely yours
s J Frank Jones
Captain G S P
Treasurer and Disbursing Officer
I am in receipt of a copy of the letter from Capt Jones to you
dated October 6 in regard to the subject matter
For your information this matter was called to my attention when
the shortage was discovered and in cooperation with Capt Jones and
the G B I Agents considerable investigation was made and the find
ings presented to the Solicitor General of the Tift County Superior
Court for prosecution I am withholding civil suit to recover the400
DEPARTMENT OF PUBLIC SAFETY
shortage against Mr Preston Holden or the bond company until
disposition of the criminal case
Sincerely yours
s Eugene Cook
The Attorney General
VALIDATING MACHINES
A statement of the funds registered by each validating machine
is shown on page 7 of the unit report
The errors made in operating these machines appear too high and
it is believed that with more care the operators will be able to cut
these errors in operations at least half A general order has been sent
to each Station instructing the operators to be more careful with the
validating machines so these errors can be eliminated as far as
possible
It was noticed that some of the Stations do not make reports as
regularly as they should especially during the season when licenses
are being renewed Funds should be deposited in the bank daily even
if the report is not made daily so that large sums of money will not
be held at the Station Reports should be made at least once each
week and daily during the rush season of June and July
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation to the Department of Public Safety for the
year ended June 30 1950 was 175000000 The amount provided
with which to meet the expenditures approved on budget for the fiscal
year was 172410957 and the remaining 2589043 of the appropria
tion was lapsed to the State General Fund as provided by law
In addition to the 172410957 funds provided as the current
years appropriation the Department received 6596 from sale of
miscellaneous scrap and 800000 transfer from the Forestry Depart
ment for investigative services making total income for the year
173217553
From the years receipts 620754 was transferred to the State
Personnel Board for the pro rata cost of operating the State Merit
System Administration leaving net income of 172596799
The net income of 172596799 and the 13764742 cash balance
at the beginning of the fiscal year made a total of 186361541401
DEPARTMENT OF PUBLIC SAFETY
available
177137289 of the available funds was expended in the year for
budgetapproved items of expense and 9224252 remained on hand
June 30 1950 the end of the fiscal year
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 reapprovals
COMPARISON OF OPERATING COSTS
The Departments expenditures for operations are compared for
the past three years in the following statement
YEAR ENDED JUNE 30th
BY ACTIVITY 1950 1949 1948
Ga Bureau of Investigation 19710050 19171438 10580541
Drivers License Bureau 24426453 20623951 15929368
Georgia State Patrol 133000786 134210054 106009555
Totals 177137289 174005443 132519464
YEAR ENDED JUNE 30th
BY OBJECT
1950
81003256
38244010
350940
26128510
4176996
1564466
1826640
4673815
163200
60500
3952266
630038
Equipment 14262746
Miscellaneous 99906
1949
1948
Personal Services
Subsistence Allowance
Travel Expense
Supplies and Materials
Communication Services
Heat Light Power Water
Printing Publicity
Repairs Alterations
Rents
Insurance Bonding
Pensions
Indemnities
Total Expense Payments177137289
Outlay
Equipment
Radio Towers
BuildingsWell
77903589 59656458
33221200 23237700
2996518 1174695
21370623 16455600
3676473 4770479
1345971 1086355
2153858 1813346
5174319 6153177
372738 141255
136941 84711
1936839 645110
19088633 7135733
3208575 247404
172586277 122602023
347500
1305316 9269941
113850 300000
Total Cost Payments177137289 174005443 132519464
Number of Employees at June 30th
391
399
336402
DEPARTMENT OF PUBLIC SAFETY
Revenue collected from drivers licenses issued in the year ended
June 30 1950 amounted to 81286630 which is less than half the
amount of expenditures by the Department for operating expenses
in the same period
MOTOR VEHICLE EQUIPMENT
In the period under review the Department sold 71 used automo
biles and 1 used truck for 4768075 and purchased 82 automobiles
and 1 truck for 13164000 detail of which is shown in schedule of
the within report
On June 30 1950 motor vehicles owned by the Department were
as follows
85 Fords
94 Pontiacs
1 Oldsmobile
3 Trucks
183
All cars are bought and sold with approval of the State Purchasing
Department Sales are treated in the within report as deductions from
purchases
GENERAL
The Director of the Department is bonded in the amount of
1000000 the Treasurer and Assistant Treasurer for 500000 each
and other employees are under schedule bond of 100000 each
Except as noted in this Summary all receipts disclosed by exami
nation 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 Depart
ment for the cooperation and assistance given the State Auditors
office during this examination and throughout the year403
DEPARTMENT OF PUBLIC SAFETY
DETAIL OF AUTOMOBILE PURCHASES AND SALES
YEAR ENDED JUNE 30 1950
AUTOMOBILE PURCHASES
72749
83049
9 649
9 749
92049
92049
92849
12 549
122749
122849
122949
1 350
1 650
22750
3 150
3 150
3 250
3 350
3 350
3 350
31050
32150
168500
660000
165000
165000
165000
165000
165000
165000
Johnson Motor Co LaGrange Ga
11949 Pontiac Chiefton
L K Stevens Milledgeville Ga
41949 Pontiac Chiefton
Spur Motor Co Dawson Ga
11949 Pontiac Chiefton
O W Hooks Co Jonesboro Ga
11949 Pontiac
Chatham Motor Co Savannah Ga
41949 Pontiac Chiefton 660000
Oxford Motor Co Americus
11949 Pontiac
Wooten Motor Co McRae
11949 Pontiac Chiefton
Lamar Implement Co Barnesville
11950 Pontiac Chiefton
Lamar Implement Co Barnesville
11950 Pontiac Chiefton
L K Stevens Milledgeville
21950 Pontiac Chiefton 330000
Jones Motor Appliance Co Dallas
21950 Pontiac Chiefton 330000
Garrard Pontiac Implement Co Washington
11950 Pontiac Chiefton 165000
Chatham Motor Co
21950 Pontiac Chiefton
Montezuma Motor Co Montezuma Ga
41950 Ford Tudors Police Special 600000
Kilgo Motor Co Tallapoosa
11950 Ford Tudor Police Special 150000
Milner Motor Co Rome Ga
31950 Ford Tudors Police Special 450000
F W George Hazlehurst
21950 Ford Tudor Police Special 300000
Adel Motor Co Adel Ga
11950 Ford Tudor Police Special 150000
Sivell Motor Co Chipley
21950 Ford Tudor Police Special 300000
Saunders Motor Co Eastman Ga
11950 Ford Tudor Police Special 150000
Derrick Motor Co Clayton
31950 Ford Tudors Police Special 450000
Kilgo Motor Co Tallapoosa
11950 Ford Tudor Police Special 150000
330000404
DEPARTMENT OF PUBLIC SAFETY
DETAIL OF AUTOMOBILE PURCHASES AND SALES
YEAR ENDED JUNE 30 1950
AUTOMOBILE PURCHASESContinued
32350
4 350
4 550
4 650
41050
42450
42750
42750
42750
42750
5 150
5 150
51550
52350
52350
52550
52550
52550
52550
52550
52550
52550
52650
Hair Motor Co Summerville
21950 Ford Tudor Police Special
Lamar Implement Co Barnesville
31950 Pontiac Streamliners
Jones Motor and Appliance Co Dallas
21950 Pointiac Streamliners
Joe B Wood Pontiac Co Commerce
11950 Pontiac Chiefton
Oxford Motor Co Americus
21950 Pontiac Streamliner
L K Stevens Milledgeville
41950 Pontiac Chiefton
O W Houk Jonesboro
11950 Pontiac Chiefton
Johnson Motor Co LaGrange
81950 Pontiac Chiefton
Cheek Pontiac Co Butler
11950 Pontiac Chiefton
Smith Motor Co Barnesville
11950 Ford 12 Ton Pickup
Josey Pontiac Co Louisville
11950 Pontiac Chiefton
L K Stevens Milledgeville
21950 Pontiac Chiefton
Joe B Wood Pontiac Co Commerce
11950 Pontiac Chiefton
Johnson Motor Co LaGrange
11950 Pontiac Chiefton
Smith Motor Co Barnesville
11950 Ford Tudor Police Special
Covington Auto Service Covington
11950 Ford Tudor Police Special
Thomasville Sales Co Thomasville
11950 Ford Tudor Police Special
TankersleyFletcher Ford Inc McRae
11950 Ford Tudor Police Special
HunterMotor Co Quitman
11950 Ford Tudor Police Special
Collins Smith Motor Co McDonough
11950 Ford Tudor Police Special
Garrard Pontiac Implement Co Washington
11950 Pontiac Chiefton
GouldmanTabor Pontiac Inc Atlanta
11950 Pontiac Chiefton
Jones Motor Appliance Co Dallas
11950 Pontiac Chiefton
300000
469500
313000
165000
313000
660000
165000
1320000
165000
120000
165000
330000
165000
165000
148750
148750
148750
148750
148750
148750
165000
165000
165000405
DEPARTMENT OF PUBLIC SAFETY
DETAIL OF AUTOMOBILE PURCHASES AND SALES
YEAR ENDED JUNE 30 1950
AUTOMOBILE PURCHASESContinued
52950 Ernest G Beaudry Inc Atlanta
11950 Ford DeLuxe Tudor Police Special
52950 Johnson Motor Co LaGrange
11950 Pontiac Chiefton
52950 Wilkes Pontiac Co Lyons
11950 Pontiac Chiefton
53150 Jeff Davis Motors Hazlehurst
11950 Ford Tudor Police Special
148750
165000
165000
Total Purchases 83 Units
Less Sales
Dodson L W12 Used Fords
Dobson L H 3 Used Fords
Webster J A12 Used Fords
Webster B B 3 Used Fords
Jones Vernie 4 Used Fords
Hodges Motor Co 1 Used Ford
Lamar Implement Co 1 Used Ford
HarperDolvin Motor Co 13 Used Fords
Reeves Body Works 1 Used Ford
Kilgore Motor Co 5 Used Fords
Wilbanks C W 3 Used Fords
Norton J B 1 Used Ford
Teem J D 1 Used Ford
Lach CoWrecked 1 Used Ford
Reeves Body Works 2 Used DeSotos
Knight Robt L 1 Used Pontiac
Kilgore Motor Co 1 Used Pontiac
Williamson H D 4 Used Pontiacs
West Georgia Motor 1 Used Pontiac
Webster J A 1 Used Pontiac
West F R 1 Used Ford Truck
Total Sales 72 Units
148750
13164000
Net Purchases
SUMMARY
On Hand
7149
Fords 118
Pontiac
DeSotos
Oldsmobile
Trucks
48
2
1
3
Purchases
28
54
0
0
1
805550
213700
801100
196950
272900
60500
67500
833600
22025
322500
206200
66800
62750
600
140500
42100
87000
364900
87600
87800
25500
4768075
8395925
On Hand
les 63050
61 85
8 94
0 0
0 1
1 3
172
83
72
183407
PUBLIC SERVICE
COMMISSION408
PUBLIC SERVICE COMMISSION
RECEIPTS 1949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 11000000
Budget Balancing Adjustments Lapses 4996991
Revenues Retained
Earnings from Services 390033
Transfers Other Spending Units 6660
Total Income Receipts 16380364
NONINCOME
State Revenue Collections Unfunded 2102250
CASH BALANCES JULY 1st
Budget Funds 521015
State Revenue Collections Unfunded 4111000
17500000
3418450
110760
3953642
24982852
1234150
592419
2008750
Total
18910129 26349871
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Pensions Benefits
Equipment
Miscellaneous
Total Expense Payments
OUTLAYS
Lands Improvements
Personal Services
Publications
Contracts
Equipment
12622346
2018727
349071
535044
323906
54862
14199
6250
303798
80757
CASH BALANCES JUNE 30th
Budget Funds 592419
State Revenue Collections Unfunded 2008750
12930694
1949574
348262
676266
882148
57967
11797
27350
347663
295881
245656
16308960 17773258
250732
2968
6022678
362493
1163142
774600
Total 18910129 26349871409
PUBLIC SERVICE COMMISSION
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
BUDGET FUNDS
General Fund Contingent Account
In Bank 997256
In State Treasury 100000
Motor Vehicle Account 65886 n63142
STATE REVENUE COLLECTIONS 774600
1937742
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts PayableGeneral Fund 1323 50
Accounts PayableOutlay 852686 985036
RESERVES
Revenue Collections to be transferred
to State Treasury 774600
SURPLUS JUNE 30 1950
For Operations 1 gl
1937742410
PUBLIC SERVICE COMMISSION
SUMMARY
FINANCIAL CONDITION
The Public Service Commission ended the fiscal year on June 30
1950 with a surplus of 178106 available for operations subject to
budget approvals after providing the necessary reserve of 985036
to cover outstanding accounts payable
REVENUE COLLECTIONS
The Public Service Commission is the revenuecollecting agency
for licenses and fees levied against Motor Carriers coming under the
jurisdiction of this office as provided by law
In the year ended June 30 1950 11767600 was collected from
licenses issued to Motor Carriers and 355000 from certificates of
public convenience making a total of 12122600
Included in the above collections are the receipts from issue of 792
licenses for city pickup and delivery trucks and 7859 interstate re
ciprocal licenses issued for 100 each the cost of issuing the license
DISPOSITION OF REVENUE COLLECTIONS
The 12122600 revenue collected in the fiscal year ended June 30
1950 together with 2008750 held by the Commission at the begin
ning of the period made a total of 14131350 to be accounted for
Of this 14131350 in revenue funds 13356750 was transferred to
the State Treasury in the fiscal year and 774600 remained on hand
June 30 1950 to be transferred to the State Treasury in the next
fiscal period
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Public Service Com
mission in the year ended June 30 1950 was 17500000 This was
increased to 20918450 by transfer of 3418450 from the State
Emergency Fund to meet expenditures given budget approval as
provided by law
In addition to the 20918450 funds provided as the current years
appropriation 4000000 was transferred to the Commission by the
Comptroller Generals office to reimburse the Public Service Com
mission for repairs to office space necessary in order to release of
office space in the State Capitol for use of the Comptroller General411
PUBLIC SERVICE COMMISSION
Receipts for the year were further increased by 110760 from
sale of tariffs and books
From the years receipts 46358 was transferred to the State
Personnel Board for the pro rata cost of that agencys operating cost
leaving net income of 24982852
The 24982852 income and the 592419 cash balance at the
beginning of the period made a total of 25575271 available with
which to meet expenditures approved on budget for the fiscal year
17773258 of the available funds was expended for budgetap
proved items of current expense and 6638871 for remodeling and
improving new office space leaving a cash balance of 1163142 on
hand June 30 1950
The first lien on this remaining cash balance is for liquidation
of 985036 in outstanding accounts payable and the remainder of
178106 will be available for expenditure in the next fiscal period
subject to budget reapprovals
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the Commission the past
three years are compared in the statement following
YEAR ENDED JUNE 30th
Personal Services
Travel Expense
Supplies Materials
Communication Services
Printing Publicity
Repairs
Rents
Insurance and Bonding
Pensions
Equipment
Miscellaneous
1950
12930694
1949574
348262
676266
882148
57967
11797
27350
347663
295881
245656
1949
12622346
2018727
349071
535044
323906
54862
14199
6250
303798
80757
1948
14229314
2153026
292797
469092
464026
75214
8810
366267
127106
Total Expense Payments 17773258
Outlay
Remodel BldgNew Office 6276378
Furniture Equipment 362493
16308960 18185652
Total Cost Payments 24412129 16308960 18185652
Number of Employees on
payroll June 30th
32
33
30412
PUBLIC SERVICE COMMISSION
GENERAL
The Chairman of the Public Service Commission is bonded in the
amount of 250000 the Secretary and Treasurer for 250000 and
the Cashier and Inspector for 200000 each
Books and records of the Public Service Commission were found
in good condition all receipts disclosed by examination 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 Com
mission for the cooperation and assistance given the State Auditors
office during this examination and throughout the year413
DEPARTMENT OF
PUBLIC WELFARE
Administration and Benefits414
DEPARTMENT OF PUBLIC WELFARE
ADMINISTRATION PUBLIC ASSISTANCE
RECEIPTS 1949
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation I 560500000
Budget Balancing Adjustments Lapses 209892008
Revenues Retained
Grants from U S Government 2116007393
County Participation 136102377
Transfers Other Spending Units 1728087
1950
813500000
127329750
2581273832
156364355
1425808
Total Income Receipts 3020773691 3677042129
NONINCOME
Private Trust Accounts
200000
CASH BALANCE JULY 1st
Budget Funds 181512065
258463538
Total 3202485756 3935505667
PAYMENTS
EXPENSE
Personal Services
Travel
41441818
2471879
947377
1588665
1421676
133404
771050
151288
Pensions Benefits 2757918977
Grants to Counties 135723466
Equipment 1073548
Miscellaneous 179070
Supplies Materials
Communications
Publications
Repairs
Rents
Insurance
45971838
3200682
1135326
1976624
2176741
167561
1006201
157026
3412564997
156583764
2353628
161677
Total Expense Payments 2943822218 3627456065
NONCOST
Private Trust Account
200000
CASH BALANCES JUNE 30th
Budget Funds 258463538
308049602
Total 3202485756 3935505667415
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
CASH IN BANKS
Budget Funds
State Funds 37687176
Federal Funds 270210247
County Funds 152179
Private Trust and Agency Funds
Retirement System Withholdings
Total Current Assets
308049602
1357740
309407342
LIABILITIES RESERVES AND SURPLUS
ACCOUNTS PAYABLE AND ENCUMBRANCES
Administrative Expenses
Salaries and Wages 307026
Supplies and Materials 359967
Communication Services 6395
Printing 507035
Repairs 205188
Rents 35132
Miscellaneous 5230
PensionsEmployees Retirement
System 262460
Equipment 1113578
Administrative Grants to
County Welfare Dept June 1950
2802011
12800000
15602011
UNALLOTTED FUNDS ON DEPOSIT WITH STATE
Federal Funds
Public Assistance 257492801
Child Welfare 8112483
Crippled Children 4599563
270210247
County Funds
Public Assistance 152179
PRIVATE TRUST AND AGENCY FUND BALANCE
Retirement System Withholdings
SURPLUS
State Funds
For Benefits 18991187
For Administrative Operations 538807
For Adm Grants to Counties 2555171
Reserves and Surplus
270362426
1357740
22085165
309407342416
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 1950 The State Institutions coming under
the control of the Department are reported under separate covers
FINANCIAL CONDITION
The Department ended the fiscal year on June 30 1950 with
surplus State Funds of 22085165 of which 18991187 was for
Benefit payments 538807 for Administration and 2555171 for
Administrative Grants to County Welfare Departments Necessary
reserves have been provided to cover 15602011 outstanding accounts
payable and encumbrances and 270362426 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 reapprovals
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 AND OPERATING COSTS
State Appropriation for payment of benefits in the year ended
June 30 1950 was 720000000 This was increased to 841374351
by transfer of 121374351 from the State Emergency Fund to meet
expenditures given budget approval
Appropriation for Administrative Grants to Counties was 680
00000 and this was increased to 70714559 by transfer of 2714559
from the State Emergency Fund
The years appropriation of 25500000 for Administration was
increased to 28740840 by transfer of 3240840 from the Emergency
Fund to meet expenditures approved on budget as provided by law417
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
Receipts from the Federal Government for benefits and adminis
tration amounted to 2581273832 and 156364355 was received
from Counties for participation in public assistance benefits
Total receipts from the State the Federal Government and the
Counties in the year ended June 30 1950 amounted to 3678467937
From the funds received in the year 1425808 was transferred
to the State Personnel Board for pro rata share of the cost of Merit
System Administration leaving net income available to the Depart
ment of Public Welfare with which to pay benefits administrative
expense and Grants to County Welfare Departments in the year
ended June 30 1950 3677042129
The 3677042129 net income together with cash balance of
258463538 at the beginning of the fiscal year made total funds
available in the period under review 3935505667
From the 3935505667 funds available 3411359304 benefits
were paid 156583764 Grants were made to County Welfare De
partments and 59512997 used for administrative expense of the
State Office and 308049602 remained on hand June 30 1950
Of this 308049602 remained cash balance 37687176 was in
State Funds and available for expenditure in the next fiscal period
subject to budget reapprovals after providing for liquidation of out
standing accounts payable and encumbrances and 270362426 was
the amount of unallotted Federal and County funds on deposit with
the State
BENEFIT PAYMENTS
Benefit payments for the year were 3370992300 for Public
Assistance 39225856 for Crippled Children Benefits and 1141148
for Child Welfare Benefits a total of 3411359304
Public Assistance Benefit payments in the year ended June 30
1950 are summarized as follows418
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
PUBLIC
ASSISTANCE
State
Funds
Federal
Funds
County
Funds
Total
120766730 2599877900
3893120 83691500
31711026 687422900
Old Age 603739762 1875371408
Blind 22420630 57377750
Dep Children 191081524 464630350
Totals 817241916 2397379508 156370876 3370992300
PERCENTAGES
Old Age 2322 7213
Blind 2679 6856
Dep Children 2780 6759
2424 7112 464 10000
465 10000
465 10000
461 10000
Legislative Act approved February 17 1950 changed the par
ticipation by Counties in Public Assistance Benefit payments from
five to four per cent effective from the date and passage and approval
of said Act
The participation by Counties at the rate of five per cent until
effective date of the above cited Act and four per cent thereafter
accounts for the average percentages paid by Counties shown in the
above schedule of Public Assistance Benefits paid
Within the report there is 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 In this schedule the number of individuals and
the amounts paid as benefits are the net numbers and amounts after
deducting for checks returned for cancellation
The number of recipients of Old Age Assistance Aid to the Blind
and Aid to Dependent Children together with unit amount of pay
ment for the month of September 1949 as compiled by the Welfare
Departments Division of Research and Statistics are shown in the
statement following419
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
NUMBER OF PAYMENTS
Amount
050
100
200
300
400
500
600
700
800
900
1000
1100
1200
1300
1400
1500
1600
1700
1800
1900
2000
2100
2200
2300
2400
2500
2600
2700
2800
2900
3000
3100
3200
3300
3400
3500
3600
3700
3800
3900
4000
4100
4200
4300
099
199
299
399
499
599
699
799
899
999
1099
1199
1299
1399
1499
1599
1699
1799
1899
1999
2099
2199
2299
2399
2499
2599
2699
2799
2899
2999
3099
3199
3299
3399
3499
3599
3699
3799
3899
3999
4099
4199
4299
4399
Old Age Aid to Aid to Depen
Assistance the Blind dent Children
2 0 0
15 0 0
45 0 4
86 2 5
172 1 8
268 1 12
406 2 16
583 1 19
788 9 29
1169 10 33
2039 25 71
2317 27 68
3541 55 75
3919 77 93
4417 69 122
5272 88 162
4638 98 159
4542 105 159
4478 107 173
5333 168 199
4852 119 178
3953 115 156
3852 110 164
3384 89 169
3224 101 199
3021 89 224
2510 81 184
396 72 2147
2223 76 89
1854 60 98
2266 69 136
1593 49 109
1437 47 122
1300 55 113
1150 34 114
1306 41 139
969 43 117
815 35 114
705 35 114
667 33 184
695 24 131
552 22 127
526 25 117
414 21 134
420
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
NUMBER OF PAYMENTS
Amount
4400
4500
4600
4700
4800
4900
5000
5100
5200
5300
5400
5500
5600
5700
5800
5900
6000
6100
6200
6300
6400
6500
6600
6700
6800
6900
7000
7100
7200
7300
7400
7500
7600
7700
7800
7900
8000
8100
8200
8300
8400
8500
8600
8700
4499
4599
4699
4799
4899
4999
5099
5199
5299
5399
5499
5599
5699
5799
5899
5999
6099
6199
6299
6399
6499
6599
6699
6799
6899
6999
7099
7199
7299
7399
7499
7599
7699
7799
7899
7999
8099
8199
8299
8399
8499
8599
8699
8799
Old Age Aid to Aid to Depen
Assistance the Blind dent Children
379 25 130
527 49 1424
354 25 63
319 19 49
314 18 73
226 14 59
2393 138 89
0 0 77
0 0 65
0 0 69
0 0 70
0 0 66
0 0 64
0 0 76
0 0 65
0 0 74
0 0 101
0 0 90
0 0 70
0 0 867
0 0 35
0 0 40
0 0 38
0 0 40
0 0 39
0 0 42
0 0 46
0 0 35
0 0 39
0 0 42
0 0 44
0 0 46
0 0 34
0 0 47
0 0 26
0 0 36
0 0 32
0 0 394
0 0 24
0 0 18
0 0 20
0 0 15
0 0 22
0 0 14
421
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
NUMBER OF PAYMENTS
Amount
8800
8900
9000
9100
9200
9300
9400
9500
9600
9700
9800
9900
8899
8999
9099
9199
9299
9399
9499
9599
9699
9799
9899
Old Age Aid to Aid to Depen
Assistance the Blind dent Children
0 0 17
0 0 23
0 0 14
0 0 15
0 0 17
0 0 11
0 0 13
0 0 10
0 0 8
0 0 15
0 0 10
0 0 353
Note Cancelled September 1949 checks have not been deducted in com
piling data for number of payments in foregoing table
The 2393 Old Age Assistance payments and 138 Aid to the Blind
payments in September 1949 represent exactly 5000 each this
being the maximum amount allowed for a grant of Old Age Assist
ance or Aid to the Blind in the State of Georgia
Payments for Crippled Children Benefits in the year ended June
30 1950 were as follows
NATURE OF EXPENDITURE
Amount Per Cent
Medical and Surgical Services
Physicians and Surgeons 4591149
Field Services
Physical Therapist Nursing
and Clerical Services 3394341
Clinical Expense 977789
Hospitalization 17111123
Convalescent and Foster Home Care 8594520
Appliances 4556934
1171
865
249
4362
2191
1162
Totals 39225856 10000
FUND DISTRIBUTION
State Funds 18598688 4741
Federal Funds 20627168 5259
Totals 39225856 10000422
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
Child Welfare Benefits are for boarding care of children and are
paid 100 from Federal Funds Child Welfare benefits paid the past
year amounted to 1141148 and these payments are summarized
by Counties within the report
Schedule is a statement by Counties of public assistance and
crippled children benefits paid in the year ended June 30 1950 and
Grants to County Welfare Departments for salaries and other admin
istrative expense
COMPARISON OF BENEFIT PAYMENTS
Benefit payments for the past three years are compared in the
following statement
YEAR ENDED JUNE 30
PUBLIC ASSISTANCE 1950 1949 1948
Old Age 2599877900 2162956500 1678444150
Blind 83691500 70399350 57007850
Dependent Children 687422900 487933550 308251150
Totals 3370992300 2721289400 2043703150
CRIPPLED CHILDREN
Benefits 39225856 36629577 31724888423
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
YEAR ENDED JUNE 30 1950
CHILD WELFARE BENEFITS
Boarding Care of
Children 1141148
A comparison of Public Assistance Benefits paid in the month of
June 1950 with payments for the same month in 1949 and 1948 is
shown below
JUNE 1950
Number of
Individuals
Old Age 100239
Blind 2661
Dependent Children 38317
Net Amount
Paid
234398850
7380050
69862700
Totals 141217
JUNE 1949
Old Age 92937
Blind 2522
Dependent Children 31188
11641600
190840650
6480500
49339350
Totals 126647 246660500
JUNE 1948
Old Age
83357 159402700
Blind 2315
Dependent Children 22362
5243050
31996750
Totals 108034 196642500
Average
Allowance
Per
Individual
2338
2773
1823
2207
2053
2570
1582
1948
1912
2265
1431
1820
Since the beginning of the program in 1937 16359741415 has
been paid in Public Assistance Benefits old age assistance aid to
the blind and aid to dependent children 264016445 for crippled
children benefits in the form of medical and hospital care furnished
1141148 Child Welfare for boarding care of children and 720329
Civilian War Assistance benefits a grand total of 16625619337
and these payments are tabulated by fiscal years as follows424
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
Year Public
Ended Assistance
June 30 Benefits
1938 324057772
1939 471555050
1940 345578450
1941 532871050
1942 747343500
1943 939433550
1944 1036331150
1945 1058929500
1946 1126281393
1947 1641375200
1948 2043703150
1949 2721289400
1950 3370992300
Totals 16359741415
Crippled Child Civilian
Children Welfare War
Benefits Benefits Assistance
2229201
16266325
16505304
18293223
21388607
12758559 25000
14842149 43550
13967299 34640
16792214 125177
23393243 491962
31724888
36629577
39225856 1141148
264016445 1141148 720329
Amendments to the Federal Social Security Act pertaining to the
three public assistance titles old age assistance aid to the blind and
aid to dependent children Public Law 642 enacted by Congress June
14 1948 became effective October 1 1948
Under these provisions of these amendments the Federal Govern
ment pays threefourths of the first 2000 of the average monthly
payment per recipient for old age assistance and aid to the blind and
threefourths of the first 1200 of the average monthly payment per
child for aid to dependent children plus onehalf of the balance of
payments that do not exceed the new maximums established for
each program
There was no change in the provisions for administrative costs
The Federal Government pays onehalf of the cost of administering
the Public Assistance Program including the part paid by the Counties
ADMINISTRATIVE EXPENSE AND GRANTS TO COUNTIES
The cost of administering all operations of the Welfare program
by the Department in the year ended June 30 1950 was 216096761
of which 59512997 was for State Office expense and 156583764
Grants to County Welfare Departments
The cost of administrative operations of the State Office of the425
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
Department amounting to 59512997 consists of 39918263 expense
incurred in administering the Public Assistance Program 4020604
for Crippled Children Program 2444507 cost of administering the
State Institutions under the control of the Department 12965234
for Child Welfare Services and 164389 for other relief programs
Grants to Counties for administrative purposes amounting to
156583764 represent payments of 143634913 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 appropria
tion plus payments of 9355241 representing Federal 50 par
ticipation in other administrative expenses of the County Welfare
Departments distributed to the aged blind and dependent children
programs and 3593610 paid as employers contribution to the
Employees Retirement System for member employees of the County
Welfare Departments
By Other Administrative Expenses in which the Federal Govern
ment will participate to the extent of 50 of such expenditures
chargeable to oldage 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 con
nection with the establishment and maintenance of eligibility of
applicants and recipients of Special Public Assistance
COMPARISON OF ADMINISTRATIVE EXPENSE
The administrative expenses of the Department of Public Welfare
and Grants to County Welfare Departments for the past three years
are compared in the following statement426
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
YEAR ENDED JUNE 30
BYACTIVITY
1950
1949
1948
Public Assistance Program196502027 167684309 142057834
Crippled Children Program 4020604
State Institutions 2444507
Child Welfare Services 12965234
Other Relief Programs i 164389
5122107
2306872
10593323
196630
4101467
1969226
7067790
191485
Totals216096761 185903241 155387802
BY OBJECT
State Office
Personal Services 45971838
Travel Expense
Supplies Materials
Communication Services
Printing Publicity
Repairs
Rents
Miscellaneous
Insurance and Bonding
Pensions
Indemnities
Equipment
5971838 S 41441818 34210619
3200682 2471879 2182022
1135326 947377 927516
1976624 1588665 1278970
2176741 1421676 1288092
167561 133404 108195
1006201 771050 776400
161677 179070 92296
157026 151288 86886
1205693 25620
2353628 1073548 1334015
Subtotals 59512997
Administrative Grants to County
Departments 156583764
J 50179775 42310631
135723466 113077171
Totals 216096761
85903241 155387802
BY FUNDS
State Funds 95987637
Federal Funds 120109124
P 81874273 67584968
104028968 87802834
Totals216096761 185903241 155387802
Number of Employees June 30th
188
156
143
The 216096761 administrative expenses the past year represent
an increase of 30193520 or 1624 over the 185903241 adminis
trative expenses for the previous fiscal year while benefits increased
from 2757918977 to 3411359304 or 2369427
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds handled by the Department in
the year ended June 30 1950 were 4338343 U S Income taxes
withheld from salaries and remitted to the Federal Government and
10715555 contributions by employees to the Employees Retire
ment System Of the 10715555 employees contributions withheld
9357815 was remitted in the period under review and 1357740
remained on hand June 30 1950 to be remitted in the next fiscal
period
U S Income tax withholding cover only employees salaries paid
through the State Office of the Department of Public Welfare but
contributions to the Retirement System cover State Office salaries
the salaries of employees of State Institutions under the control of
the Department of Public Welfare and member employees of County
Welfare Departments
Contributions to the Employees Retirement System by employees
in the year ended June 30 1950 are summarized as follows
Withheld
State Office 1072915
Institutions 7017660
County Departments 2624980
Totals10715555
Remitted 881215 5852990 2623610 On Hand June 30 1950 191700 1164670 1370
9357815 1357740
428
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
GENERAL
The Director of the Department is bonded in the amount of 20
00000 the Chief of the Division of Accounts and Finance for 50
00000 and other employees in varying amounts
Books and records of this Agency are complete and accurate and
the accounting system well suited to the needs of the Department
All receipts disclosed by examination have been accounted for and
expenditures were within the limits of budget approvals and sup
ported by proper voucher 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 Merit System Administration
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 Auditors office during
this examination and throughout the year429
DEPARTMENT OF
PUBLIC WELFARE
Institutions430
DEPARTMENT OF PUBLIC WELFARE
INSTITUTIONS DIVISION
RECEIPTS 19f9
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 226000000 643000000
Budget Balancing Adjustments Lapses 303544428 25744567
Transfer Other Spending Units 529544428 668744567
Total Income Receipts 0 DEPARTMENT OF
PUBLIC WELFARE
431
Confederate Soldiers Home
Atlanta432
DEPARTMENT OF PUBLIC WELFARE
CONFEDERATE SOLDIERS HOME ATLANTA
RECEIPTS 1949
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 2360984
Revenues Retained
Earnings Veterans Aid Services 13250
Total Income Receipts 2374234 2437868
CASH BALANCES JULY 1st
Budget Funds 51779 251082
Total 2426013 2688950
1950
2376568
61300
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Insurance
Pensions Benefits
Equipmnet
Miscellaneous
Total Expense Payments
886212 1108780
100 580
874312 1019412
12985 16914
24060 26471
790
144762 81592
27809 3922
38030
80098 85819
123803 157900
2174931 2539420
CASH BALANCES JUNE 30th
Budget Funds
Total
251082
149530
2426013 2688950433
DEPARTMENT OF PUBLIC WELFARE
CONFEDERATE SOLDIERS HOME ATLANTA
SUMMARY
FINANCIAL CONDITION
The Confederate Soldiers Home ended the fiscal year on June 30
1950 with a cash surplus of 109491 available for operations sub
ject to budget approvals after providing the necessary reserve of
40039 to cover outstanding accounts payable
AVAILABLE INCOME AND OPERATING COSTS
Allotments of State Appropriation funds by the Department of
Public Welfare to the Confederate Soldiers Home in the fiscal year
ended June 30 1950 was 2391676
In addition to the 2391676 funds provided by the Department of
Public Welfare from appropriation 61300 was received from rents
and sales making a total of 2452976 From this amount 15108
was transferred to the State Personnel Board for the prorata share
of the cost of the Merit System Administration leaving 2437868
net income available to the Confederate Soldiers Home
The 2437868 net income and the 251082 cash balance at the
beginning of the fiscal year made a total of 2688950 available
2439420 of the available funds was expended in the year for
budgetapproved items of expense and 149530 remained on hand
June 30 1950 the end of the fiscal year
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 year subject to budget reapprovals after
making provisions for liquidation of the outstanding accounts pay
able
COMPARISON OF OPERATING COSTS
Expenditures for operations by the Confederate Soldiers Home
for the past three years are compared in the following statement434
DEPARTMENT OF PUBLIC WELFARE
CONFEDERATE SOLDIERS HOME ATLANTA
YEAR ENDED JUNE 30th
Personal Services
Travel Expense
Supplies and Materials
Communication Services
Heat Light Power Water Services
Printing Bonding Publicity
Repairs and Alterations
Insurance and Bonding
Pensions
Equipment
Miscellaneous
Totals
Number of Employees June 30th
Confederate Veterans in Home at 630
Veterans Widows in Home at 630
1950 1949 1948
1108780 886212 656480
580 1019412 100 874312
744429
16914 12985 12372
26471 24060 22477
81592 790 144762 797
1051865
3922 38030 85819 27809 80098 31569

79738
157900 123803 79657

2539420 2174931 2679384

11 9 8

0 0 1

10 18 14
GENERAL
Books and records of the Soldiers Home are maintained by the
Central Accounting Office of the Department of Public Welfare and
were found in excellent condition
All receipts 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 Depart
ment of Public Welfare and the Confederate Soldiers Home for the
cooperation and assistance given the State Auditors Office during
this examination and throughout the year435
DEPARTMENT OF
PUBLIC WELFARE
Training School for Girls
Atlanta436
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR GIRLS ATLANTA
RECEIPTS 1949
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 7788869
Revenues Retained
Earnings Corrections
Total Income Receipts 7788869
CASH BALANCES JULY 1st
Budget Funds 360879
Total 8149748
1950
8181964
9500
8191464
658650
8850114
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Insurance
Indemnities
Pensions Benefits
Equipment
Miscellaneous
CASH BALANCES JUNE 30th
Budget Funds
Total
3153933 3067402
503 15457
3281084 3123129
63322 87901
354482 390330
300
287338 232196
89928 10124
14020
95552
250473 408311
735 600
Total Expense Payments 7491098 7445022
658650
1405092
8149748
550114437
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR GIRLS ATLANTA
SUMMARY
FINANCIAL CONDITION
The Training School for Girls White Division which is under the
control of the Department of Public Welfare ended the fiscal year on
June 30 1950 with a cash surplus of 226300 after providing the
necessary reserve of 178792 to cover outstanding accounts payable
and reserving 1000000 allocated to the school for maintenance
AVAILABLE INCOME AND OPERATING COSTS
Allotment of State Appropriation funds by the Department of
Public Welfare to the School in the year ended June 30 1950 was 82
24251 In addition to the allotment of State Appropriation funds the
School received 9500 for boarding making total receipts for the
year 8233751
From the total receipts 42287 was transferred to the State Per
sonnel Board for the pro rata share of the cost of the Merit System
Administration leaving 8191464 net income available to the Train
ing School for Girls
The 8191464 net income and the 658650 cash balance at the
beginning of the fiscal year made a total of 8850114 available
7445022 of the available funds was expended in the year for
budgetapproved items of expense and 1405092 remained on hand
June 30 1950 the end of the fiscal year
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 reapprovals
COMPARISON OF OPERATING COSTS
Expenditures for operating the Training School for Girls White
Division for the past three years are compared in the following state
ment438
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR GIRLS ATLANTA
YEAR ENDED JUNE 30th
EXPENSE
1950
Personal Services 3067402
Travel Expense 15457
Supplies and Materials 3123129
Communication Services
Heat Light Power Water
Printing and Publicity
Repairs and Alterations
Insurance and Bonding
Pensions
Indemnities
Equipment
Miscellaneous
87901
390330
232196
10124
95552
14020
408311
600
1949
3153933
503
3281084
63322
354482
300
287338
89928
259473
735
OUTLAY
Equipment
Average Number of White Girls in
School
Annual per capita cost Exclusive
of Outlay
76
97895
102
73442
1948
2518672
1340
3617914
54627
331760
129517
56437
307362
24455
Total Expense Payments 7445022 7491098 7042084
341514
Total Cost Payments 7445022 7491098 7383598
Number of Employees at June 30th 24 23 22
110
64019
GENERAL
Books and records of the Training School for Girls White Divi
sion are maintained in the Central Accounting Office of the Depart
ment of Public Welfare and were found in excellent 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
The Director of the School is bonded in the amount of 500000
Appreciation is expressed to the officials and staff of the Depart
ment of Public Welfare and the Training School for Girls for the co
operation and assistance given the State Auditors office during this
examination and throughout the year439
DEPARTMENT OF
PUBLIC WELFARE
Training School for Colored Girls
Macon440
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR GIRLS
COLORED DIVISION
RECEIPTS
1949
CASH BALANCES JULY 1st
Budget Funds
Total
268963
PAYMENTS
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 2458442 2618731
Total Income Receipts
2458442 2618731
282944
2727405 2901675
EXPENSE
Personal Services
Travel
Supplies Materials 1363453
Communication
Heat Light Power Water
Repairs
Rents
Insurance
Pensions Benefits
Equipment
Miscellaneous
Total Expense Payments
487850 581164
5133 200
1363453 1536859
24586 32141
71097 79963
36507 45965
2400 600
18100 6943 16050
310162 184183
608 300

2319896 2484368
OUTLAYS
Lands ImprovementsContracts 124565
CASH BALANCES JUNE 30th
Budget Funds
282944
45191
372116
Total 2727405 2901675441
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 1950 with a cash surplus of 164731 available for opera
tions subject to budget approvals after providing the necessary re
serve of 207385 to cover outstanding accounts payable
AVAILABLE INCOME AND OPERATING COSTS
Allotment of State Appropriation funds by the Department of
Public Welfare to the School in the fiscal year ended June 30 1950
was 2625751 From the total receipts 7020 was transferred to
the State Personnel Board for the pro rata share of the cost of the
Merit System Administration leaving 2618731 net income available
to the Training School for Colored Girls
The 2618731 net income and the 282944 cash balance at the
beginning of the fiscal year made a total of 2901675 available
2529559 of the available funds was expended in the year for
budgetapproved items of expense and outlay and 372116 remained
on hand June 30 1950 the end of the fiscal year
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 reapprovals
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 fol
lowing statement442
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR GIRLS
COLORED DIVISION
YEAR ENDED JUNE 30th
EXPENSE 1950 1949 1948
Personal Services 681164 487850 471843
s 13SS
Communication Service di41 Q1
Heat Light Power Water Services 79963 71097 48081
Repaid Alterations 4565 36507 78834
Sanceand Bonding 943 18100 9574
lmS0nS l84l83 310162 100650
Equipment g 07
Miscellaneous J
Total Expense Payments 2484l68 2397 2038142
OUTLAY
Heating Plant Boiler 124565
Lands 45191
Total Cost Payments 9 2444461 2038142
Number of Employees at June 30th f
Number of Colored Juvenile Delinquent
Girls in School June 30th 41 41 M
Annual per capita Cost Exclusive
of Outlay 60594 56583 61762
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 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
The Superintendent of the School is bonded in the amount of
500000
Appreciation is expressed to the officials and staff of the Depart
ment of Public Welfare and the Training School for Colored Girls for
the cooperation and assistance given the State Auditors office during
this examination and throughout the year443
DEPARTMENT OF
PUBLIC WELFARE
School for Mental Defectives
Gracewood444
DEPARTMENT OF PUBLIC WELFARE
SCHOOL FOR MENTAL DEFECTIVES GRACEWOOD
RECEIPTS 199 1950
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 25942442 4306996
Revenues Retained B1lo
Earnings Hospital Services 711311 649701
Total Income Receipts
CASH BALANCES JULY 1st
Budget Funds
26653753 43719667
13421330 5073020
Total 40075083 48792687
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communications
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Pensions Benefits
Equipment
Miscellaneous
7832065
4260
11637891
120515
499117
3350
177984
1920
408626
683866
4327
10274584
14041
13525584
136261
582515
2675
103164
1920
70013
328593
1474626
4664
Total Expense Payments
21373921 26518640
OUTLAYS
Lands Improvements
Personal Services
Contracts
Equipment
200426
9422870
4004846
CASH BALANCES JUNE 30th
Budget Funds 5073020
144864
2914782
439069
18775332
Total 40075083 48792687445
DEPARTMENT OF PUBLIC WELFARE
SCHOOL FOR MENTAL DEFECTIVES GRACEWOOD
SUMMARY
FINANCIAL CONDITION
The School for Mental Defectives which is under the control of
the Department of Public Welfare ended the fiscal year on June 30
1950 with a cash surplus of 950159 after providing the necessary
reserve of 1225173 to cover outstanding accounts payable and en
cumbrances and reserving 16600000 to be used for buildings and
improvements at the School
AVAILABLE INCOME AND OPERATING COSTS
Allotment of State Appropriation funds by the Department of
Public Welfare to the School in the fiscal year ended June 30 1950
was 43163916 of which 26725926 was for current operating ex
penses and 16437990 for buildings and improvements at the School
In addition to the allotment of State Appropriation funds the
School received 649701 from pay patients rents sales and other
sources making total receipts for the year 43813617
From the total receipts 93950 was transferred to the State Per
sonnel Board for the pro rata share of the cost of the Merit System
Administration leaving 43719667 net income available to the
School for Mental Defectives
The 43719667 net income and the 5073020 cash balance at the
beginning of the fiscal year made a total of 48792687 available
26518640 of the available funds was expended in the year for
budgetapproved items of expense 3498715 for new buildings
equipment and improvements and 18775332 remained on hand
June 30 1950 the end of the fiscal year
The first lien on this remaining cash balance is for liquidation of
outstanding accounts payable 16600000 is reserved for new build
ings and improvements at the School and the remainder will be avail
able for expenditure in the next fiscal period subject to budget re
approvals
COMPARISON OF OPERATING COSTS
Expenditures of the School for Mental Defectives for the past
three years are compared in the following statement446
DEPARTMENT OF PUBLIC WELFARE
SCHOOL FOR MENTAL DEFECTIVES GRACEWOOD
YEAR ENDED JUNE 30th
EXPENSE
Personal Services
Travel Expense
Supplies and Materials 13525584
Communication Service
Heat Light Power Water
Printing and Publicity
Repairs and Alterations
Rents
Insurance and Bonding
Pensions
Equipment
Miscellaneous
1950 1949 1948
10274584 14041 7832065 4260 6607275 2755
13525584 136261 582515 2675 11637891 120515 499117 3350 11568491 112726 458904 8560
103164 1920 177984 1920 162026 1920
70013 408626 178994
328593 1474626 4664 683866 4327 742195 3200
Total Expense Payments
26518640 21373921 19847046
OUTLAY
Lands Buildings and Permanent
Improvements 3059646 9623296 20381072
Equipment 439069 4004846 593470
Total Outlay Payments 3498715 13628142 20974542
Total Cost Payments 30017355 35002063 40821588
Number of Employees June 30th 73 57 51
Average Enrollment of Mentally De
fective Children for the Year ended
June 30th 686 626 5696
Annual per Capita Cost Exclusive of
Outlay Payments 38657 34144 34844
GENERAL
Books and records of the School for Mental Defectives are kept in
the Central Accounting Office of the Department of Public Welfare
and were found in excellent 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
The Superintendent of the School is bonded in the amount of
500000
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 Auditors office during
this examination and throughout the year447
DEPARTMENT OF
PUBLIC WELFARE
Training School for BoysWhite Division
Milledgeville448
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS WHITE DIVISION MILLEDGEVILLE
RECEIPTS 199 1950
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 28258707 29368128
Revenues Retained qKK17 i0 34
Earnings Corrections Service 135507 ldUJ4
Total Income Receipts
28394224 29381162
CASH BALANCES JULY 1st
Budget Funds 253285 3418553
Total 35647509 32799715
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Pensions Benefits
Equipment
Miscellaneous
11091360
73161
10287004
136503
1350580
21949
170378
3671
546720
1496462
335526
11847920
174067
11182702
141026
1377665
30299
117389
7738
48487
341213
2699081
268493
Total Expense Payments 25513314 28236080
OUTLAYS
Lands Improvements
Personal Services
Supplies Materials
Contracts
Equipment
CASH BALANCES JUNE 30th
Budget Funds
88230
745136
5882276
3418553
592602
14000
597115
3359918
Total 35647509 32799715449
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS WHITE DIVISION MILLEDGEVILLE
SUMMARY
FINANCIAL CONDITION
The Training School for Boys White Division which is under the
control of the Department of Public Welfare ended the fiscal year on
June 30 1950 with a cash surplus of 1178632 after providing the
necessary reserve of 1696417 to cover outstanding accounts payable
and encumbrances and reserving 484869 for improvements to be
made at the School
AVAILABLE INCOME AND OPERATING COSTS
Allotment of State Appropriation funds by the Department of
Public Welfare to the School in the year ended June 30 1950 was
29482161 In addition to the allotment of State Appropriation
funds the School received 13034 from rents and sales making total
receipts for the year 29495195
From the total receipts 114033 was transferred to the State
Personnel Board for the pro rata share of the cost of the Merit Sys
tem Administration leaving 29381162 net income available to the
Training School for Boys
The 29381162 net income and the 3418553 cash balance at the
beginning of the fiscal year made a total of 32799715 available
29439797 of the available funds was expended in the year for
budgetapproved items of expense and outlay and 1359918 re
mained on hand June 30 1950 the end of the fiscal year
The first lien on this remaining cash balance is for liquidation of
outstanding accounts payable 484869 is reserved for improvements
to be made at the School and the remainder will be available for ex
penditure in the next fiscal period subject to budget reapprovals
COMPARISON OF OPERATING COSTS
Expenditures of the Training School for Boys White Division
for the past three years are compared in the following statement450
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS WHITE DIVISION MILLEDGEVILLE
YEAR ENDED JUNE 30
EXPENSE
1950
1949
1948
Personal Services 11847920 11091360 10109163
Travel Expense 174067 73161 127008
Supplies and Materials 11182702 10287004 11162087
Communication Services 141026 136503 128337
Heat Light Power Water 1377665 1350580 1337364
Printing and Publicity 30299 21949 34218
Repairs and Alterations 117389 170378 256813
Rents 7738 3671 3460
Insurance and Bonding 48487 546720 296673
Pensions 341213
Equipment 2699081 1496462 1684428
Miscellaneous 268493 335526 241815
Total Expense Payments 28236080 25513314 25381366
OUTLAY
Supplies and Materials 592602 745136
Equipment 597115
Buildings Structures 14000 5970506 10330540
Total Outlay Payments 1203717 6715642 10330540
Total Cost Payments 29439797 32228956 35711906
Number of Employees at June 30 55 64 69
Average Number of White and Colored
Boys in SchoolYear Ended June 30 306 310
Annual per Capita Cost Exclusive of
Outlay 92274 82301
293
86626
Note In the period covered by the report a Training School for BoysColored
Division was opened and Colored Boys formerly housed in the Training School
for Boys near Milledgeville were transferred to the new Institution located near
Augusta The annual per capita cost for that reason is a prorated figure for the
fiscal year ended June 30 1950451
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS WHITE DIVISION MILLEDGEVILLE
GENERAL
Books and records of the Training School for Boys White Divi
sion are maintained in the Central Accounting Office of the Depart
ment of Public Welfare and were found in excellent 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
The Director of the School is bonded in the amount of 500000
Appreciation is expressed to the officials and staff of the Depart
ment of Public Welfare and the Training School for Boys for the co
operation and assistance given the State Auditors office during this
examination and throughout the year
453
DEPARTMENT OF
PUBLIC WELFARE
Training School for Boys
Colored Division
Gracewood454
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS COLORED DIVISION GRACEWOOD
RECEIPTS 1949 1950
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 2442403 15926185
Total Income Receipts 2442403 15926185
CASH BALANCES JULY 1st
Budget Funds 33490739 7580731
Total 35933142 23506916
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials 29719
Communication
Heat Light Power Water
Repairs
Insurance 169473
Pensions Benefits
Equipment
Miscellaneous
1901231
36198
3050575
37186
143262
30223
29754
93769
41942
2700
Total Expense Payments 199192 5366840
OUTLAYS
Lands Improvements
Personal Services
Materials
Contracts
Equipment
629977 81559
209927
334249 4117494
188993 5177959
CASH BALANCES JUNE 30th
Budget Funds
7580731
8553137
Total 35933142 23506916455
DEPARTMENT OP PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS COLORED DIVISION GRACEWOOD
SUMMARY
INTRODUCTION
The Training School for Boys Colored Division was opened in the
fiscal year ended June 30 1950 and the colored boys formerly housed
in the Training School for Boys at Milledgeville were transferred to
the new institution at Gracewood in Richmond County
FINANCIAL CONDITION
At the close of the fiscal year on June 30 1950 the School had a
cash surplus of 556666 available for current operating expenses
subject to budget approvals after providing the necessary reserve of
433518 to cover outstanding accounts payable and encumbrances
and reserving 7562953 for improvement of facilities at the school
AVAILABLE INCOME AND OPERATING COSTS
Allotment of State Appropriation funds by the Department of
Public Welfare to the School in the fiscal year ended June 30 1950
was 15926185 of which 6136743 was for current operating ex
penses and 9789442 for improvements
The 15926185 income and the 7580731 cash balance at the be
ginning of the fiscal year made a total of 23506916 available
5366840 of the available funds was expended in the year for
budgetapproved items of expense 9586939 for buildings and equip
ment and 8553137 remained on hand June 30 1950 the end of the
fiscal year
The first lien on this remaining cash balance is for liquidation of
outstanding accounts payable 7562953 is reserved for improve
ment of facilities at the school and the remainder will be available
for expenditure in the next fiscal period subject to budget reap
provals
COMPARISON OF OPERATING COSTS
Expenditures of the Training School for Boys Colored Division
for the past two years are compared in the following statement456
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS COLORED DIVISION GRACEWOOD
YEAR ENDED JUNE 30
EXPENSE 1950 1949
Personal Services
Travel Expense
Supplies and Materials
Communication Services
Heat Light Power Water
Repairs Alterations
Insurance and Bonding
Pensions
Equipment
Miscellaneous
1901231
36198
3050575
37186
143262
30223
29754
93769
41542
2700
OUTLAY
Personal Services
Supplies and Materials
Equipment
Buildings and Structures
29719
169473
Total Expense Payments 5366840 199192
81559 629977
209927
5177959 188993
4117494 27334249
Total Outlay Payments 9586939 28153219
Total Cost Payments 14953779 28352411
Number of Employees at June 30
Average Number of Colored Boys in SchoolYear
Ended June 30 1950
Annual per Capita Cost Exclusive of Outlay
22
102
52616
0
The School was opened during the fiscal year ended June 30 1950
Cost payments for the previous fiscal year ended June 30 1949 were
for new buildings and facilities at Gracewood in Richmond County
on lands donated for the purpose by Richmond County adjoining
properties of the Training School for Mental Defectives457
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS COLORED DIVISION GRACEWOOD
GENERAL
Books and records of the Training School for Boys Colored Divi
sion are kept in the Central Accounting Office of the Department of
Public Welfare and were found in excellent 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 Depart
ment of Public Welfare for the cooperation and assistance given the
State Auditors office during this examination and throughout the
year459
DEPARTMENT OF
PUBLIC WELFARE
Factory for the Blind
Bainbridge460
DEPARTMENT OF PUBLIC WELFARE
FACTORY FOR THE BLIND BAINBRIDGE
RECEIPTS 1949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 6489194
Revenues Retained
Earnings Veterans Aid Services
Total Income Receipts
CASH BALANCES JULY 1st
Budget Funds
Total
17457296
13834967
6489194 31292263
4635312
6489194 35927575
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Pensions Benefits
Equipment
Miscellaneous
OUTLAYS
Lands Improvements
Supplies Materials
Repairs
Eqiupment
194358
83506
173377
9534
2050
300
67120
169600
854037
CASH BALANCES JUNE 30th
Budget Funds 4635312
Total
8886805
461469
19832003
154506
94825
76392
241369
22887
112230
78715
711495
137568
Total Expense Payments 763125 30810264
92180
97575
4154981
772575
6489194 35927575DEPARTMENT OF PUBLIC WELFARE
FACTORY FOR THE BLIND BAINBRIDGE
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
461
CASH ASSETS
Cash in BankOperating Account
OTHER ASSETS
Accounts Receivable
Unremitted Collections
InventoriesSupplies and Materials
Total Assets
3324121
3148022
4245371
772575
10717514
11490089
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable and Encumbrances 622781
RESERVES
None
SURPLUS
For Operations 149794
Invested in Other Assets 10717514 10867308
Total Liabilities Reserves Surplus 11490089462
DEPARTMENT OF PUBLIC WELFARE
FACTORY FOR THE BLIND BAINBRIDGE
SUMMARY
INTRODUCTION
The Factory for the Blind was created by Legislative Act ap
proved March 30 1937 which was amended February 14 1949 pro
viding that the said factory should be a State Institution under the
control and direction of the State Department of Public Welfare
Management of the factory is by a Board of Managers appointed
by the Governor composed of seven citizens of the State at least
four of whom shall be experienced manufacturers interested in relief
of the blind and one blind citizen of the State of Georgia and in
addition thereto the following shall be exofficio members of the
Board
State Treasurer
State Superintendent of Schools
Director of the State Dept of Public Welfare
State Supervisor of Purchases
State Supervisor of Vocational Rehabilitation
Membership of the Board of Managers at June 30 1950 was as
follows
Alan Kemper Dir State Dept of Public Welfare
B B George Supv of Purchases State of Georgia
M D Collins Supt of Schools State of Georgia
Geo B Hamilton State Treasurer State of Georgia
Paul S Barrett Supv Dept of VocRehab State of Georgia
J D Cowart Jr blind Calhoun County Morgan Ga
Dr P Lee Williams Crisp County Cordele Ga
Ralph Primm Floyd County Rome Ga
Roy Sewell Haralson County Bremen Ga
Charles Baggarly Crawford County Roberta Ga
Duties of the Board are advisory only
The factory began operations in June 1949
FINANCIAL CONDITION
The Factory for the Blind ended the fiscal year on June 30 1950
with a cash surplus of 149794 after providing the necessary re
serve of 622781 to cover outstanding accounts payable and encum
brances and had 10717514 invested in accounts receivable and in
ventories on this date463
DEPARTMENT OF PUBLIC WELFARE
FACTORY FOR THE BLIND BAINBRIDGE
AVAILABLE INCOME AND OPERATING COSTS
Allotment of State Appropriation funds by the Department of
Public Welfare to the factory in the fiscal year ended June 30 1950
was 17465999 of which 15930506 was for current operating ex
penses and 1535493 for buildings and improvements
In addition to the allotment of State Appropriation funds the
factory received 12889939 from sales of manufactured products
85777 from sales of scrap and 859251 from the Trainees Fund of
the Division of Vocational Rehabilitation making total receipts for
the year 31300966
From the total receipts 8703 was transferred to the State Per
sonnel Board for the pro rata share of the cost of the Merit System
Administration leaving 31292263 net income available to the Fac
tory for the Blind
31292263 net income and the 4635312 cash balance at the be
ginning of the fiscal year made a total of 35927575 available
30810264 of the available funds was expended in the year for
budgetapproved items of expenses 4344736 for buildings improve
ments and equipment and 772575 remained on hand June 30 1950
the end of the fiscal year
The first lien on this remaining cash balance is for liquidation of
622781 in outstanding accounts payable and the remainder of 1
49794 will be available for expenditure in the next fiscal period sub
ject to budget reapprovals
COMPARISON OF OPERATING COSTS
Expenditures of the Factory for the Blind for the past two years
are compared in the following statement464
DEPARTMENT OF PUBLIC WELFARE
FACTORY FOR THE BLIND BAINBRIDGE
YEAR ENDED JUNE 30th
EXPENSE
Personal Services
Travel Expense
Supplies and Materials
Communication Service
Heat Light Power Water
Printing and Publicity
Repairs and Alterations
Rents
Insurance and Bonding
Pensions
Equipment
Miscellaneous
1950
8886805
461469
19832003
154506
94825
76392
241369
22887
112230
78715
711495
137568
1949
494358
83506
173377
9534
2050
300
Total Expense Payments 30810264 763125
OUTLAY
Buildings Improvements
Supplies and Materials3
Repairs and Alterations
Equipment
Total Outlay Payments1
92180 67120
97575 169600
4154981 854037
4344736 1090757
Total Cost Payments
Number of Employees June 30
Average Number of Blind Employees
Year Ended June 30
35155000 1853882
92
61
As previously stated in this Summary the factory did not begin
operations until June 1949
GENERAL
Books and records of the Factory for the Blind are maintained in
the Central Accounting Office of the Department of Public Welfare
and were found in excellent 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 Depart
ment of Public Welfare and the Factory for the Blind for the coopera
tion and assistance given the State Auditors office during this ex
amination and throughout the year465

DEPARTMENT OF
PUBLIC WELFARE
Milledgeville State Hospital466
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
RECEIPTS 1949
1950
INCOME FROM STATE REVENUE ALLOTMENT
Transfers Other Spending Units 453461490
Revenues Retained
Earnings Hospital Service 7967455
Donations Surplus Commodities 15407430
Total Income Receipts 476836375
NONINCOME
Private Trust Accounts 7046370
CASH BALANCES JULY 1st
Budget Funds 118170793
Private Trust Funds 7789695
546975530
8563902
37227324
592766756
10346696
129448900
6096962
Total 609843233 738659314
PAYMENTS
EXPENSE
Personal Services 142946827
Travel 329603
Supplies Materials 201623690
Communication 488764
Heat Light Power Water 4750848
Publications
Repairs
Rents
Insurance
Indemnities
Pensions Benefits
Equipment
Miscellaneous
317607
1492957
42406
4593325
20647270
70510
209852669
496822
260321720
807276
5852925
437939
1942142
117221
386646
77580
7102407
33923310
106887
Total Expense Payments 377303807 521425544
OUTLAY
Lands Improvements
Personal Services
Supplies Materials
Contracts
Equipment
680888
2928422
82591431
2053720
6582027
13668440
70830316
9702241
Total Outlay Payments 88254461 100783024
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds 129448900
Private Trust Funds 6096962
8739103 9855913
100007088
6587745
Total609843233 738659314467
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
CASH ASSETS
Budget Funds
Regular Account 40930797
Business Managers Fund 3500000
Division of Institutions Acct 34780000
Institution Bldg Fund Account 20796291
Private Trust and Agency Funds
Patients Deposits 5818706
Patients Benefit Fund 769039
Accounts Receivable
InventorySupplies and Materials
Total Current Assets
100007088
6587745
86501
55242646
161923980
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable and Encumbrances
Maintenance Fund
Improvement Fund
12682880
26652759
39335639
RESERVES
Private Trust and Agency Funds
Patients Deposits
Patients Benefit Fund
5818706
769039
6587745
Maintenance FundAllocations 10926653
Improvement FundAllocations 42673142
SURPLUS
60187540
Cash Surplus Maintenance Fund 7071654
Surplus Invested in Other Assets 55329147 62400801
Total Liabilities Reserves Surplus
161923980468
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 1950
with a cash surplus of 7071654 available for operations and had
allocated 10926653 for maintenance and 42673142 for improve
ments after providing the necessary reserve of 39335639 to cover
outstanding accounts payable
In addition to the cash surplus the Hospital also had 55329147
invested in accounts receivable and inventories on this date and held
6587745 in Private Trust and Agency Funds
AVAILABLE INCOME AND OPERATING COSTS
The Department of Public Welfare allotted to the Hospital in the
year ended June 30 1950 549464628 from State Appropriation
funds for regular operations and building program This was supple
mented by 37227324 in donated commodities and 8563902 in
come from sales rents pay patients and other sources making total
receipts for the year 595255854
From the 595255854 received 2128851 was transferred to
the State Personnel Board for pro rata share of the cost of adminis
tering the Merit System and 360247 to the State Department of
Education for Surplus Commodity Distribution expense leaving 5
92766756 net income
The 592766756 income together with the 129448900 cash
balance at the beginning of the fiscal year made a total of 7222
15656 available
521425544 of the available funds was expended in the year for
budgetapproved items of expense and 100783024 for new build
ings improvements and equipment and 100007088 remained on
hand June 30 1950 the end of the fiscal period
The first lien on this 100007088 cash balance is for liquidation
of 39335639 in outstanding accounts payable 10926653 has been
allocated for maintenance and 42673142 for buildings and improve
ments and the remainder of 7071654 represents funds which have
been provided in excess of obligations incurred and will be available469
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
for expenditure in the next fiscal period subject to budget reap
provals
COMPARISON OF OPERATING COSTS
Expenditures of the Milledgeville State Hospital for the past three
years are compared in the following statement
YEAR ENDED JUNE 30
EXPENSE
Personal Services 2
Travel Expense
Supplies and Materials 2
Communication Service
Heat Light Power Water
Printing Binding Publicity
Repairs and Alterations
Rents
Insurance and Bonding
Pensions
Indemnities
Equipment
Miscellaneous
1950
09852669
496822
60321720
807276
5852925
437939
1942142
117221
386646
7102407
77580
33923310
106887
1949
142946827
329693
201623690
488764
4750848
317607
1492957
42406
4593325
20647270
70510
1948
121181030
334726
196304468
500489
4240862
289854
1122440
215724
1323449
12537655
169055
Total Expense Payments521425544 377303807 338219752
OUTLAY
New Bldgs and Improvements 91080783 86200741 45021373
Equipment 9702241 2053720 10472148
Total Outlay Payments100783024 88254461 55493521
Total Cost Payments622208568 465558268 393713273
Average Daily Hospital
Population for Year Ended June 30
Per Capita Cost Per Year
Exclusive of Outlay
9740
53524
9448
39945
Per Capita Cost Per Day
Exclusive of Outlay 1467 1094
9152
36956
101
Number of Employees at June 30
1519
1236
1134470
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
The average daily population of the Hospital in the year ended
June 30 1950 was 9740 and daily per capita cost based on the ex
penditures of 521425544 was 1467 Included in these operating
costs was the 37227324 value of commodities donated to the insti
tution and by deducting this amount from the total expenditures a
net daily per capita cost to the State of 1362 is shown as follows
Daily Per
Capita Cost
Total Expenditures Less Outlay521425544
Less Value of Donated Commodities 37227324
484198220
1467
105
1362
In addition to the cost of operations for the period under review
as reflected by expense payments the following products having a
value of 131181525 were produced and consumed at the Hospital
but do not enter into the cash receipts and payments
Value of
Commodities
Produced
AbattoirMeat Products 63234217
DairyDairy Products 19938143
FarmFarm Products 28177350
CanneryFruits Vegetables 19831815
Totals 131181525
Production Net
Costs Savings
55400897 7833320
9296014 10642129
15884294 12293056
14800572 5031243
95381777 35799748
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the Hospital at the close
of the fiscal year on June 30 1950 amounted to 6587745 and con
sisted of 5818706 deposits to patients personal accounts and 7
69039 in the Patients Benefit Fund471
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
Total
Expenditures
Project Description To Date
Administration Building 8180165
Auditorium 43573224
Boiler Plant Addition 16168410
Boiler for Laundry
Central Warehouse 937500
Cabaniss Powell Whittle Building 13286341
Chicken Farm 2113504
Chicken Farm Proj 2
Dental Clinic 3307753
Dining Room and Kitchen Colony 5463508
Dormitory Green Bldg 55828317
Dormitory Three Story 79458918
Dormitory Cold 1000 Beds 36703754
Dormitory White 1000 Beds 687500
Extension to Utilities Lines 444124
Maximum Security Bldg 37663953
Personnel Dwellings 1038425
Personnel Dwellings 4631924
Roads and Drives 1300000
Steam Plant Improvements 3916401
Steam Tunnel 322174
Water System Expansion 4317057
Equipment
Auditorium 1921391
Bakery 1384309
Dormitory Green Bldg 3308167
Dormitory Three Story 1994525
Farm Equipment 409155
Fire Equipment 466700
Jones Bldg 851336
Laundry 12092678
Maximum Security Bldg 3801683
Miscellaneous Bldgs 1155799
346738695
Unliq Con Unencumbered
tracts and Allotment
Encumbrances Balances
15876546
2062500
354500
894210
1826400 2836950 673600 37475550
2801653 3220683 290594
429099
583616
26652759 42673142472
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
GENERAL
Books and records covering the cash receipts and disbursements
of the Milledgeville State Hospital are maintained in the Central Ac
counting Office of the Department of Public Welfare in Atlanta
with cost accounts carried at Milledgeville and all were found in ex
cellent 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 both the
Department of Public Welfare and the Milledgeville State Hospital for
the cooperation and assistance given the State Auditors office during
this examination and throughout the year473
SUPERVISOR OF
PURCHASES474
SUPERVISOR OF PURCHASES
RECEIPTS 1949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
7500000 10000000
Appropriation
Budget Balancing Adjustments Lapses 563343 15059iu
Total Income
Receipts5 8063343 8494090
CASH BALANCES JULY 1st
Budget Funds 476097
Total 8539440
248999
8743089
PAYMENTS
EXPENSE
Personal Services
Travel
Communication
Publications
Repairs
Rents
Insurance
Equipment
6555517
36009
Supplies Materials 857835
632573
96711
58371
12850
25099
15476
CASH BALANCES JUNE 30th
Budget Funds
Total
248999
6817392
30939
773177
834637
16058
24225
13200
9500
145810
Total Expense Payments 8290441 8664938
78151
8539440 8743089475
SUPERVISOR OF PURCHASES
SUMMARY
FINANCIAL CONDITION
The office of the Supervisor of Purchases ended the fiscal year on
June 30 1950 with a cash surplus of 78151 and reported no out
standing accounts payable or other liabilities
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the office of the Super
visor of Purchases for the year ended June 30 1950 was 10000000
The amount provided with which to meet expenditures approved on
budget for the fiscal year was 8494090 and the remaining 15
05910 of the appropriation was lapsed to the State General Fund as
provided by law
The 8494090 funds provided as the current years appropriation
and the 248999 beginning cash balance made a total of 8743089
available
8664938 of the available funds was expended for budgetap
proved items of expense and 78151 remained on hand June 30 1950
the end of the fiscal period
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the office for the past
three years are compared in the statement following
YEAR ENDED JUNE 30
1950
Personal Services 6817392
Travel Expenses 30939
Supplies 773177
Communication Services 834637
Printing 16058
Repairs 24225
Rents 13200
Insurance and Bonding 9500
Equipment 145810
Totals 8664938
1949
1948
6555517 6128492
36009 33900
857835 735671
632573 525534
96711 83959
58371 98068
12850 12000
25099 18500
15476 119429
8290441 7755553
Number of Employees June 30
25
25
24476
SUPERVISOR OF PURCHASES
GENERAL
The State Supervisor of Purchases is bonded in the amount of
1500000 assistant supervisors and bookkeeper are under 500000
bonds
Books and records were found in good condition all known re
ceipts for the period under review were properly accounted for and
expenditures were within the limits of budget approvals and sup
ported by proper voucher
Appreciation is expressed to the Supervisor of Purchases and the
staff of his office for the cooperation and assistance given the State
Auditors office during this examination and throughout the year

I

477
DEPARTMENT OF
REVENUE478
DEPARTMENT OF REVENUE
RECEIPTS
1949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
75000000
Appropriation n
Budget Balancing Adjustments Lapses 1195781
Revenues Retained
Taxes Retained at Source 185944626
Transfers Other Spending Units 645041
Total Income
Receipts 381165948
NONINCOME
State Revenue Collections Unfunded 1936062
Private Trust Account 24477326
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded
1679821
7284270
200000000
11131020
172164393
676626
361709999
4190383
26337747
7286052
5348208
Total
412671303 404872389
PAYMENTS
EXPENSE
Xn w
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Pensions Benefits
Equipment
Miscellaneous
NONCOST
Private Trust Account
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
3895769
6293611
53705
25895910
208018
2901134
613159
11385
1795860
1392951
24477326
7286052
5348208
126953267
172164393
25081159
2821534
6267625
64351
28997515
300517
2637835
206613
81200
54192
1451527
1402192

Total Expense Payments 375559717 368483920
Total 412671303
26337747
512131
9538591
404872389479
DEPARTMENT OF REVENUE
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
CASH ASSETS
Cash on Hand and in Banks
State Revenue Collections 9538591
Budget Funds 512131
Net Shortage
Sale of Tags at Window
10050722
90712
10141434
LIABILITIES RESERVES AND SURPLUS
LIABILITIES
Accounts Payable
273267
RESERVES
Revenue Collections
Cash on Hand and in Banks
For Funding to State Treasury
For Paying Sheriffs PenaltiesM V Tags
For Overpayments due TaxpayersM V Tags
9064515
218145
255931
Net ShortageSale of Tags at Window
For Funding to State Treasury
When Collected
9538591
90712
9629303
SURPLUS
For Budget Operations
238864
10141434480
DEPARTMENT OF REVENUE
SUMMARY
FINANCIAL CONDITION
The State Department of Revenue had an operating surplus of
238864 on June 30 1950 after making provisions for liquidation of
2J3267 outstanding accounts payable and reserving 9538591
revenue collections on hand as follows
For funding to State Treasury
For paying sheriffs penalties M V
For overpayments due taxpayers M
Tags
V Tags
9064515
218145
255931
9538591
An additional reserve of 90712 is set up in the balance sheet for
net shortages in sales at tag windows to be funded in the State Treas
ury as revenue when collected
REVENUE COLLECTIONS
This Department is the principal taxcollecting agency of the State
Government
In the year ended June 30 1950 the Department collected or had
accounting control of 11961532094 in State revenue of which 79
30078584 was from taxes based on sales 2547254827 income
taxes 750918542 property taxes and 733280141 from other
taxes and earnings
Revenue collections the past year were 1480840114 in excess of
the 10480691980 collected the previous year ended June 30 1949
and 1622860041 more than the 10338672053 collections two
years ago as shown in the following comparative statementDEPARTMENT OF REVENUE
481
YEAR ENDED JUNE 30th
Taxes Based on Sales
1950
Alcoholic Beverages
Liquor 863176358
Beer 686951166
Wine 169426910
Subtotals 1719554434
Carbonic Acid Gas 13905550
Cigar and Cigarette 1338913282
Insurance PremiumRefund 618943
Kerosene 67729293
Malt Syrup 391853
Motor Fuels 4786728009
Soft Drink Syrup 3475106
Subtotals 7930078584
Income Tax 2547254827
Property Tax 750918542
Business License Tax 125758003
NonBusmen Lltfse Tax
Motor Veh License Tax 467914816
Other NonBus License Tax 259606
Corp Franchise Tax 72348325
Inheritance Est Tax L 61318050
Earnings 314386
Fines and Forfeits 3566955
Poll Tax
1949
940486123
351300603
86630725
1378417451
15409898
923254486
63047920
12250
3859262451
3611240
6243015690
2699875750
714831973
143424090
414891082
47080825
70422275
146310274
269800
549815
20400
1948
1077304877
324258503
80268914
1481832294
15093869
916265250
70589852
19445
3560767902
3506967
6048075579
2903988906
638005509
136795691
381935356
48384299
63422094
109552087
225075
2078562
6208895
Totals 11961532094 10480691980 10338672053
The above collections are shown net after deducting the following
refunds made through the State Treasury during the year
Refunds
Refunds
Refunds
Refunds
Refunds
Refunds
Refunds
Refunds
Refunds
Refunds
Refunds
Refunds
Refunds
of Insurance Premium
of Property Tax
of Occupational Tax
of Professions Tax
of Corporation Tax
of Corporation Income Tax
618943
72917
21515
1350
211500
40563095
of Corporation Income Tax Interest 6414929
of Individual Income Tax 14822829
of Individual Income Tax Interest 1520802
of Inheritance Tax 501100
of Farmused Gasoline Tax 123023275
of Retailer Gasoline Tax 21799833
of Water Craft Gasoline Tax 72324
209644412482
DEPARTMENT OF REVENUE
Detail of above is on file in the office of the State Auditor and is
available for public inspection
In addition to the above refunds paid through the State Treasury
the Department of Revenue made refunds directly for overpayments
of motor vehicle tags for liquor beer wine cigar and cigarette
stamps returned and for liquor warehouse charges
Refunds by the Department for Liquor Tax and Liquor Warehouse
charges in the year were as follows
Refunds
Warehouse District
Date Company Tax Charges Warehouse
March 1950 Fulton Distrib Inc 22500 90000 Atlanta
Ret to Distillers
March 1950 Fulton Distrib Inc 17220 68880 Savannah
Ret to Distillers
May 1950 Fulton Distrib Inc 40383 161530 Savannah
Ret to Distillers
July 1949 General Whiskey Sales 3800 11400 Albany
Ret to Distillers
July 1949 General Whiskey Sales 254011 479794 Atlanta
Ret to Distillers
May 1950 General Wholesale Co 7700 30800 Atlanta
Ret to Distillers
July 1949 Goethe James A 6737 20211 Savannah
Ret to Distillers
Sept 1949 McKessonRobbins Inc 16860 50580 Atlanta
Ret to Distillers
Oct 1949 McKessonRobbins Inc 192795 578385 Atlanta
Ret to Distillers
Nov 1949 McKessonRobbins Inc 300 1200 Atlanta
Ret to Distillers
Dec 1949 McKessonRobbins Inc 3360 10080 Atlanta
Ret to Distillers
March 1950 McKessonRobbins Inc 96681 290044 Atlanta
Ret to Distillers
April 1950 McKessonRobbins Inc 1440 5760 Atlanta
Ret to Distillers
May 1950 McKessonRobbins Inc 103020 412080 Atlanta
Ret to Distillers
Dec 1949 Natl Distributors Co 64800 194400 Atlanta
Ret to Distillers
Jan 1950 Natl Distributors Co 308331 924993 Atlanta
Ret to Distillers
May 1950 Natl Distributors Co 123354 396264 Atlanta
Ret to Distillers483
DEPARTMENT OF REVENUE
Refunds
Date
May
July
Dec
March
May
Nov
Feb
Sept
Oct
April
July
Jan
July
Feb
March
July
July
Sept
Jan
Feb
July
Nov
Company Tax
1950 Natl Distributing Co 11880
Ret to Distillers
1949 Richmond Whiskey Sales 178500
Ret to Distillers
1949 Richmond Whiskey Sales 91800
Ret to Distillers
1950 Savannah Distrib Co 800
Ret to Distillers
1950 Savannah Distrib Co 16750
Ret to Distillers
1949 Southern Distrib Co 27000
Ret to Distillers
1950 Augusta Distrib Co 75256
Ret to Distillers
1949 Beverage Sales Co Inc
Ret to Distillers
1949 Beverage Sales Co Inc
Ret to Distillers
1950 Beverage Sales Co Inc 20406
Ret to Distillers
1949 Brunswick Beverages Inc 7160
Ret to Distillers
1950 Brunswick Beverages Inc 4854
Ret to Distillers
1949 Capitol Distrib Co 109316
Ret to Distillers
1950 Capitol Distrib Co 100
Ret to Distillers
1950 Capitol Distrib Co 5020
Ret to Distillers
1949 Consolidated Distrib Co 4551
Ret to Distillers
1949 Consolidated Distrib Co 3718
Ret to Distillers
1949 Consolidated Distrib Co 1440
Ret to Distillers
1950 Consolidated Distrib Co 1280
Ret to Distillers
1950 Consolidated Distrib Co 600
Ret to Distillers
1949 Dixie Distrib Co 105918
Ret to Distillers
1949 Dixie Distrib Co 2087
Ret to Distillers
Warehouse District
Charges Warehouse
47520 Augusta
535500 Atlanta
67000 Savannah
301025 Augusta
36000 Savannah
11520 Savannah
81625 Savannah
21480 Brunswick
Brunswick
291948 Atlanta
300 Atlanta
15060 Atlanta
13654 Atlanta
11152 Macon
4320 Macon
Macon
1800 Macon
312754 Macon
8350 Macon
484
DEPARTMENT OF REVENUE

Date
March
May
Sept
March
July
Jan
Feb
Nov
Oct
Nov
July
Nov
May
May
Company Tax
1950 Dixie Distrib Co 2100
Ret to Distillers
1950 Dixie Distrib Co 863
Ret to Distillers
1949 Dodd Distrib Co 17719
Ret to Distillers
1950 Dodd Distrib Co 2238
Ret to Distillers
1949 Fulton Distrib Inc 1269
Ret to Distillers
1950 Fulton Distributors Inc 19128
Ret to Distillers
1950 Fulton Distributors Inc 16896
Ret to Distillers
1949 Sou Wholesale Distrib 24126
Ret to Distillers
1949 Standard Distributors Inc 9600
Ret to Distillers
1949 Standard Distributors Inc 2700
Ret to Distillers
1949 State Distributing Co
Ret to Distillers
1949 State Distributing Co
Ret to Distillers
1950 State Distributing Co
Ret to Distillers
1950 United Distributing Co
Ret to Distillers
Refunds
Warehouse District
Charges Warehouse
8400 Macon
3450 Macon
52702 Atlanta
8950 Atlanta
3806 Atlanta
76510 Atlanta
67585 Savannah
72379 Albany
88060 264177 Atlanta
4598 1533 Atlanta
81038 243121 Atlanta
1200 4800 Augusta

2203263 6299822
DISPOSITION OF REVENUE COLLECTIONS
The 11961532094 revenue collected in the fiscal year ended June
30 1950 together with 5348208 held by the Department at the be
ginning of the period made a total of 11966880302 to be accounted
for Of this 11966880302 in revenue funds 11785177318 was
funded in the State Treasury 172164393 was retained as collect
ing and assessing fees and allowances by outside agencies such as Tax
Collectors Sheriffs Cigar and Cigarette dealers Motor Fuel dealers
Wine dealers etc as provided by law and 9538591 remained as
cash on hand at June 30 1950 to be paid into the State Treasury in
the next fiscal period485
DEPARTMENT OF REVENUE
The 172164393 in fees and allowances retained by Tax Col
lectors Sheriffs etc is a part of the cost of collecting State revenue
and is treated as expense in summarizing operations of the Revenue
Department
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Department of Reve
nue in the year ended June 30 1950 was 200000000 The amount
provided with which to meet expenditures approved on budget for the
fiscal year was 188868980 and the remaining 11131020 of the
appropriation was lapsed to the State General Fund as provided by
law In addition to the 188868980 provided as the current years
appropriation 676626 was transferred to the Department by the
Labor Department Compensation Bureau for expense of collecting
delinquent accounts making total income receipts for the year 1
89545606
The 189545606 income receipts together with 7286052 cash
balance in operating account at the beginning of the fiscal period
made total of 196831658 funds available for operations
196319527 of the available funds was expended in the year for
budgetapproved items of expense and 512131 remained on hand
June 30 1950 the end of the fiscal year
The first lien on this 512131 cash balance is
273267 in outstanding accounts payable and the
available for expenditure in the next fiscal period
reapprovals
In addition to the 196319527 expended by the
its operating account there is also considered as
64393 fees and allowances retained at the source
agencies as follows
for liquidation of
remainder will be
subject to budget
Department from
cost the 1721
by tax collecting486
26136
DEPARTMENT OF REVENUE
WHOLESALE DISTRIBUTORS
Cigar and Cigarette 70518049
Wine 12A622
Motor Fuel 49153225
Kerosene 672447 127590343
AGENTS FOR
Fishing and Hunting Licenses
TAX COLLECTORSCOUNTY
Corporation Franchise Tax 1882881
Property Tax Digest Accounts 18287396
Sundry Occupation Tax 6411381
Professions Tax 618524
FOR ASSESSING
Property TaxDigest Accounts 15802107
Names on Digest 393184
SHERIFFS COUNTY
Penalties Motor Vehicle Registrations
Total
27200182
16195291
1152441
172164393487
DEPARTMENT OF REVENUE
COMPARISON OF OPERATING COSTS
Operating costs of the Department for the past three years are
shown in the following comparative statement
EXPENDITURES YEAR ENDED JUNE 30th
By Departmental Units 1950 1949 1948
Executive Office 4097017 4053314 3488119
Chain Store 3283036 1967898 1984621
Cigar and Cigarette 6676806 5666590 5746426
Delinquent Tax 3138214 3689517 3630698
Fuei Oil 6171416 5889026 5623959
Income Tax 43320139 37595795 34357432
Liquor Tax 46402250 43527760 35275804
Malt Beverage 3635704 3164162 3533586
Motor Fuel 7120537 14261707 13540681
Motor Fuel Refund Div 7359724
Motor Vehicle Tag Registration 43947222 47753813 46093529
Property Tax 15275985 14961859 13454106
Rolling Store 837030 1851761 1805144
Veterans Licenses 730339 624264 620749
Wild Life 139889 995231 1217652
Wine Tax 4184219 3612394 3568384
Totals 196319527 189615091 173940890
By Object of Expenditure
Personal Services 1
Travel Expense
Supplies Materials
Communication Services
Heat Light Power Water
Printing Publicity
Repairs Alterations
Rents
Insurance Bonding
Pensions
Indemnities
Equipment
Miscellaneous
26953267
25081159
2821534
6267625
64351
28997515
300517
2637835
206613
54192
81200
1451527
1402192
122861273
23692316
3895769
6293611
53705
25895910
208018
2901134
613159
11385
1795860
1392951
109215438
21966241
3321900
5714474
40944
27010281
249241
2618616
506668
11000
2217330
1068757
196319527 189615091 173940890488
DEPARTMENT OF REVENUE
YEAR ENDED JUNE 30th
1950
1949
1948
EXPENDITURES
By Departmental Units
Fees and Allowances Retained at the
Source of Collecting Agencies
Tax Collections Sheriffs Motor Fuel
Dealers Wholesalers Agents 172164393 185944626 179909127
Total Costs 368483920 375559717 353850017
Number of Employees at June 30th 567 491
476
The cost to collect 11961532094 revenue in the period under
review was 368483920 or 309 In the previous fiscal year ended
June 30 1949 revenue collections were 10480691980 and were col
lected at a cost of 375559717 or 358
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 vouch
ers 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
MOTOR VEHICLE LICENSE TAG DIVISION
Included in cash balance at June 30 1950 of this Division is the
amount of 570000 in checks of W D Jordan Jr and an additional
5000 due from W D Jordan Jr for shortages in petty cash and
cash received from truck window sales
Examination revealed that W D Jordan Jr former cashier of
the division cashed personal checks from funds received from sales
of tags at various dates between December 8 1949 and March 14
1950 When checks were returned upaid by the bank funds were
taken from daily tag sales and the returned checks taken up at the
bank The returned checks were then placed in the cash drawer at
sales windows and window clerks would continue holding the checks
In order for clerks to report all sales and turn in funds to cover suf
ficient funds would be taken out of sales of the following day to take
place of the returned checks of W D Jordan Jr
The 570000 in checks referred to are listed on page 15 of the489
DEPARTMENT OF REVENUE
within report by dates and amounts These checks have now been
certified and deposited to the credit of the Department of Revenue
since June 30 1950
The 5000 charged to Mr Jordan in addition to the returned
checks covers the following

For shortage in Petty Cash Box
For funds received from truck window
3000
2000
5000
Refund had not been made at time of examination for the above
5000
Overpayments for tags not exceeding fifty cents are not returned
to the taxpayer Funds from this source are placed in a miscellaneous
cash account in the office of the Motor Vehicle License Division A
miscellaneous cash account is also kept for window overages When a
shortage appeared from window sales sufficient funds were taken
from the miscellaneous account to make up the shortage and deposit
made for total amount of sales report Thus no shortage appeared on
the books from sale of tags
The condition referred to in the foregoing paragraph was cor
rected beginning March 16 1950 and since that date sales reports
show all overages and shortages and these in turn are reflected on
the books of the Department All overpayments are being deposited in
regular accounts beginning March 16 1950 and miscellaneous cash
accounts have been discontinued
Miscellaneous cash accounts kept in the Motor Vehicle License
Divisions office were examined for the period from January 1 1949
to March 16 1950
In most instances funds put in these miscellaneous cash accounts
were small overpayments not subject to refund However it was
found that Mr J E Briscoe Director turned in funds for these ac
counts which were not handled in the proper manner
In July 1949 he placed in this fund 9860 all of which was from
overpayments which should have been refunded to the taxpayer
On February 21 1950 a typed list of seven pages was given to Mr
Briscoes office for the purpose of having refund checks issued Cash
in the amount of 24023 was turned in with this list to be deposited
in the overpayments account against which refund checks were to490
be drawn The first five pages showing refunds due totaling 13850
were detached from the list and 13850 placed in the miscellaneous
cash account and no refunds were made to the taxpayers for the
amounts
Included in report is a schedule of overages and shortages by
clerks selling tags at windows This schedule covers the period from
January 1 1949 to June 30 1950 Total shortages shown in this
schedule were 254466 and overages totaled 163754 thus creating
a net shortage of 90712 which is the amount carried in the balance
sheet of the Department at June 30 1950
Examination disclosed that school bus tags were being sold to
churches boy scout organizations legion posts the Salvation Army
Red Cross and private schools at regular flat rates of 250 and 350
each No weight or tonnage was shown on applications Charges for
such tags should be on a weight or tonnage basis
The sale of school bus tags to the organizations listed at flat rates
has been discontinued since ruling by the Attorney General in April
1950
It was found that tags have been issued in some instances for
trailers without weight certificates and a number of applications were
not properly classified If the wrong tag is issued for a trailer the
Department depends largely upon its inspectors discovering the error
in checking on trailers in operation on the highways When trailers
are caught with the wrong tag the difference between the price of the
correct tag and the tag issued is paid but the State receives no extra
charge for penalty
Investigation revealed that trailers were not properly classified in
some instances In instances tags were issued for trailers classified
as not for hire when it was found that the trailer was being oper
ated for hire which would have doubled the price of the tag Also
weights were found to have been reported incorrectly As a test
check a list was made of a few trailers to be investigated and addi
tional funds were collected which indicates that the State is losing
considerable tax money by the taxpayers certifying to erroneous
informationDEPARTMENT OF REVENUE
491
1E Trailer tag sold for 25000
Additional funds collected 25000
3E tags were sold for 30000
Additional funds collected 35000
1E tag sold for 10000
Additional funds collected 15000
1E tag sold for 30000
Additional funds collected 20000
1E tag sold for 15000
Additional funds collected 15000
1AL tag sold for 20000
Additional funds collected 10000
Truck tag charges are based on classification of trucks on a ton
nage basis Trucks are classified from information furnished on ap
plication These are checked with rating books furnished by various
manufacturers of trucks If it is found the wrong tag has been issued
inspectors are instructed to check truck to verify tonnage and have
proper tag purchased
The DeKalb Surburban Lines operates two buses for transporting
school pupils Tags were sold for these buses at 250 each As a
charge of five cents per pupil is collected by the company the line
would be disqualified from purchasing and using the 250 tags 50
Mile tags should be bought for these buses at 14600 each making
28700 due the State for the difference in price of tags
A detail of all motor vehicle license tags not accounted for in the
period from July 1 1949 to June 30 1950 is shown in schedule in the
within report Total sale value of the tags unaccounted for is 84350
Tags when received should be inspected and numbers verified All
missing numbers or duplications should be recorded and verified and
this record furnished the State Auditors office at time of audit of the
Department of Revenue
In audit report for the fiscal year ended June 30 1949 special
attention was directed to the need for improving the method of
handling and accounting for motor vehicle license tags However at
the time of the current examination improvement had not been made
The general accounting system of the Division of Motor Vehicle
Licenses of the Department of Revenue should operate efficiently
with proper supervision which at present is not in evidence Proper
information should be required from each applicant for license tag
before the tag is issued and if this were done the State would no
doubt receive a substantial increase in revenue from this source492
DEPARTMENT OF REVENUE
MOTOR FUEL
The Aycock Oil Company of Millen Georgia has not settled its
fuel oil tax account with the State for the months of September
October and November 1949 The amount of the account unsettled is
479046 plus penalties of 20 or 95809 making a total of
574855
In November 1949 three checks of 72196 each or a total of
216588 were received to apply on this indebtedness However two
ofthese checks were returned by the bank unpaid and the third
check was never deposited
The Department holds a surety bond in the amount of 200000
signed by U I West trading as Aycock Oil Company and the United
States Fidelity and Guaranty Company The surety company was no
tified of the nonpayment of this account on December 2 1949
The files on this account were transferred to the Revenue Com
missioner by the Fuel Oil Tax Unit on January 5 1950 for his
handling No record of any settlement of the account was found as of
the date of this examination
Check for 611192 given the Department by M L Gilbert Jr
in settlement of his March 1950 fuel oil tax account was returned
unpaid by the bank This amount together with all known fuel oil
tax due the State by Mr Gilbert has been paid since June 30 1950
by the surety company with whom Mr Gilberts bond was written
The total amount received was 1283156
INCOME TAX
The method of handling returned checks in the Income Tax Unit
is unsatisfactory Returned checks are charged to a bad check ac
count but are not charged back to the taxpayers tax account There
is a long delay before the taxpayer is notified that the check has been
returned and consequently a large number of the checks are not made
good
The bad check account showed a balance of 2626873 on June
30 1950 an increase of 791501 during the fiscal year A number of
these checks have been misplaced or lost in the files of the Depart
ment and could not be located at time of examination
All checks returned by the bank should be redeposited immedi
ately and the taxpayer notified that the check had been so handled
and should be made good If the check were returned by the bank a
second time the taxpayers account should be charged with the
493
DEPARTMENT OF REVENUE
amount and he be made subject to the same penalties that would
have applied had he not made any attempt to pay the tax due
STAMP INVENTORY
A physical inventory was made of the revenue stamps on hand
and compared with the book inventory
Cigar cigarette and beer stamps checked with the inventory
shown by records of the Department
There was an overage in the liquor and wine stamps over book
inventory of 15320 This difference appears to have resulted from
the change over from one type stamp to another and the exchanges
that had to be made with holders of the old type Book inventory is
to be adjusted to agree with the actual inventory
All old and obsolete stamps were destroyed by burning at time of
examination
PURCHASE OF EVIDENCE
During the fiscal year ended June 30 1950 612081 was paid to
employees of the Department of Revenue for liquor wine beer
cigars and cigarettes purchased to detect law violations and to be
used as evidence No bill or invoice could be obtained from the vendor
to be attached to the voucher or expense account covering these pur
chases In such cases the employees should furnish a detailed ac
count of the purchases made
In December 1949 3107640 of confiscated liquor no longer
needed for evidence was sold and the maintenance account was re
imbursed for the amount that had been spent in prior years and to
the date of the sale for purchase of the evidence
Included in revenue collections for the fiscal year is the amount
of 700000 received from forfeit of liquor dealers bonds for viola
tions of the State liquor laws and Department of Revenue regula
tions
The Revenue Commissioner is bonded for 10000000 the Cashier
of the Motor Vehicle License Tag Division for 1500000 and other
employees of the Department are under schedule bond
Except as noted in this Summary all receipts disclosed by ex
amination have been accounted for and expenditures for the period494
DEPARTMENT OF REVENUE
under review were within the limits of budget approvals and sup
ported by proper voucher
Appreciation is expressed to the Revenue Commissioner and the
staff of the Department of Revenue for the cooperation and assist
ance given the State Auditors office during this examination and
throughout the year
496
SECRETARY OF STATE
RECEIPTS
1949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
12500000 23800000
Appropriation afiW 326708
Budget Balancing Adjustments Lapses 8231624 dzbus
Revenues Retained R
Earnings Education Library Service 35607M6M
Total Income Receipts 20767231 24155046
CASH BALANCES JULY 1st
5713 72368
Budget Funds
20772944 24227414
PAYMENTS
EXPENSE
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Pensions Benefits
Equipment
Miscellaneous
1884200
1183356
65054
729437
99743
127670
20500
670218
223018
16216723
3010694
1233797
1630704
70456
831822
160658
130900
22500
33462
502842
200775
Total Expense Payments 20700576 24045333
CASH BALANCES JUNE 30th
Budget Funds
72368
182081
Totals 20772944 24227414497
SECRETARY OF STATE
SUMMARY

FINANCIAL CONDITION
At the close of the fiscal year on June 30 1950 the office of the
Secretary of State had a cash surplus of 182081 of which 8799
was available for general administrative expense of the office
37739 for the Archives and History Division and 135543 for
operation of the Examining Boards
REVENUE COLLECTIONS
The office of the Secretary of State is the revenuecollecting
agency for certain fees for certifications registrations and examina
tions as provided by law
Fees collected by the office the past year amounted to 256
07497 all of which was transferred to the State Treasury
Revenue collections the past three years are compared as follows
YEAR ENDED JUNE 30th
General Fees
Corporation Registration Fees
Corporation Charter Fees
Domestic
Foreign
Bldg and Loan Assn Fees
Securities Fees
Fees from applications for Exami
nation and Registration for pro
fessions through the office of
the Joint Secretary of Examining
Boards
1950
1950795
1088021
3584083
393000
127000
2251356
16213242
1949
1857862
719255
1844220
361000
243000
2028591
13941924
Totals
25607497 20995852
1948
1831055
510070
2712969
434000
219000
2746572
13206966
21660632
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the office of the Secre
tary of State for the fiscal year ended June 30 1950 was 12500000
Appropriation for the Archives and History Division of the office
for the year was 1800000 The amount provided with which to
meet expenditures approved on budgets for this division for the fiscal498
SECRETARY OF STATE
year was 1759702 and the remaining 40298 was lapsed to the
State General Fund as provided by law
Appropriation for the Examining Boards was 9500000 which
was increased to 9867006 by transfer of 367006 from the State
Emergency Fund to meet expenditures given budget approval as
provided by law
Income receipts for the year were further increased by 28338
from earnings retained
Total receipts from appropriated funds and revenue retained in
the fiscal year were 24155046 which with cash balance of 72368
at the beginning of the period made a total of 24227414 available
24045333 of the available funds was expended for budgetap
proved items of expense in the fiscal year and 182081 remained on
hand June 30 1950 and will be available for expenditure in the next
fiscal year subject to budget reapprovals
COMPARISON OF OPERATING COSTS
Operating costs for the past three years are compared in the state
ment following499
SECRETARY OF STATE
YEAR ENDED JUNE 30th
BY DIVISIONS 1950
Constitutional Office 6344449
Archives and History 1744301
Securities 1128233
Building and Loan 70006
Joint Secy Exam Boards 4175043
Commissions 782611
Subtotals 14244643
Professions Examining Boards 9800690
Totals 24045333
BY OBJECT
Personal Services 16216723
Travel Expense 3010694
Supplies 1233797
Communication Services 1630704
Heat Light Water 70456
Printing Publicity 831822
Repairs 160658
Rents 130900
Insurance and Bonding 22500
Pensions 33462
Equipment 502842
Miscellaneous 200775
Totals 24045333
Number of Employees June 30th 47
1949
20700576
1948
6120608 4379174
1234197 1053692
592976 621774
124218 144656
4002751 3899147
861370
12936120 10098443
7764456 5997837
20700576 16096280
3368964 11316180
2328416 1863621
1884200 795917
1183356 729739
65054 66403
729437 472197
99743 12575
127670 141900
20500 19000
670218 485268
223018 193480
16096280
43
37
GENERAL
The Secretary of State is under public official bond in the amount
of 1000000 the Joint Secretary of Examining Boards is bonded for
1500000 the Bookkeeper and Corporation Clerks are under 200000
bond each and each of the Barber Collectors and Clerks in Examining
Boards Division is bonded for 100000
Books and records of the Secretary of States office were found in
good condition all receipts disclosed by examination have been ac
counted for and expenditures were within the limits of budget ap
provals and supported by proper voucher
Appreciation is expressed to the Secretary of State and the staff
of his office for the cooperation and assistance given the State
Auditors office during this examination and throughout the year502
STATE TREASURY
ADMINISTRATION
RECEIPTS
1949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
Total Income Receipts
CASH BALANCES JULY 1st
Budget Funds
Totals
3000000 5000000
744013 345753
3744013 4654247
81782
3825795
25272
4679519
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Insurance
Pensions Benefits
Equipment
Miscellaneous
CASH BALANCES JUNE 30th
Budget Funds Treasury Administration
Totals
3022000 3338000
95774 91078
63876 52441
118589 156668
104704 112231
29715 298255
220295 369051
33810
125327 47991
20243 28045
Total Expense Payments 3800523 4527570
25272
151949
3825795 4679519503
STATE TREASURY
OPERATING ACCOUNT
SUMMARY

FINANCIAL CONDITION
There was a cash surplus of 4466 in the State Treasurers op
erating account at the close of the fiscal year on June 30 1950 after
providing the necessary reserve of 147483 to cover outstanding
accounts payable
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the administrative expense of the Trea
sury Department for the year ended June 30 1950 was 5000000
The amount provided with which to meet expenditures approved on
budget for the fiscal year was 4654247 and the remaining 345753
of the appropriation was lapsed to the State General Fund as pro
vided by law
The 4654247 funds provided as the current years appropriation
and the 25272 cash balance at the beginning of the fiscal period
made a total of 4679519 available
4527570 of the available funds was expended in the year for
budgetapproved items of expense and 151949 remained on hand
June 30 1950
The first lien on this remaining cash balance is for liquidation of
147483 in outstanding accounts payable and the remainder of
4466 will be available for expenditure in the next fiscal period
subject to budget reapprovals
COMPARISON OF OPERATING COSTS
Administrative costs of the State Treasury Department for the
past three years are compared in the statement following504
STATE TREASURY
OPERATING ACCOUNT
EXPENDITURES
Personal Services
Travel Expense
Supplies
Communication Services
Printing
Repairs Office and Equipment
Insurance and Bonding
Pensions
E quipment
Miscellaneous
Totals
YEAR ENDED JUNE 30th
1950
3338000
91078
52441
156618
112231
298255
369051
33810
47991
28045
1949
3022000
95774
63876
118589
104704
29715
220295
125327
20243
1948
2877500
76252
170111
98808
13984
171778
54188
27229
4527570 3800523 3489850
Number of Employees June 30th
GENERAL
The State Treasurers official bond is 20000000 the Assistant
Treasurer 20000000 Clerks Secretaries and Cashier are bonded for
1000000 each and Treasury funds are fully protected by depository
burglary holdup and forgery bonds
Books and records of the Treasury Department were found in
excellent condition all receipts disclosed by examination have been
properly accounted for and expenditures were within the limits of
budget approvals and supported by proper voucher
Appreciation is expressed to the State Treasurer and the staff of his
office for the cooperation and assistance given the State Auditors
office during this examination and throughout the year505

STATE TREASURY
SINKING FUND
tiftfii506
STATE TREASURY
PUBLIC DEBT
RECEIPTS
1949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
371900000
Appropriation is 718 993 80 530505
Budget Balancing Adjustments Lapses371899dsu j
620 530505
Total Income Receipts
CASH BALANCES JULY 1st
Sinking Fund
Budget Funds
Totals
91950000
1037966
31150500
1032671
92988586 31652666
PAYMENTS
EXPENSE
Interest
On Fixed Debt
On Highway Bonds
Total Expense Payments
5415
5415
2166
2166
NONCOST
Fixed Debt
Bonds General
W A Rental Warrants
Highway Bonds
CASH BALANCES JUNE 30th
Sinking Fund
Budget Funds
Totals
3700000
56600000
500000
31150500
1032671
27100000
200000
3850500
500000
92988586 31652666507
STATE TREASURY
SINKING FUND
INTRODUCTION
SUMMARY
The within report covers the Sinking Fund Account of the State
Treasury as Fiscal Agent for payment of principal and interest on
the States fixed debt and includes all of the State authorized debt
servicing funds
STATEMENT OF FUND OPERATIONS
In the year ended June 30 1950 2166 interest was paid on High
way Refunding Bond and 27100000 of W A Rental Discount
Warrants and 200000 of Highway Refunding Bonds were retired
After retirement of the above bonds and payment of interest
thereon from the 32183171 cash balance held at the beginning of
the fiscal period 4350500 reserves were provided to cover the
States fixed debt outstanding June 30 1950 and the remaining
530505 was lapsed to the State General Fund as provided by law
This Sinking reserve of 4350500 is sufficient to retire all State
authorized fixed debts outstanding which have not been presented for
payment as follows
For Principal
General State Bonds
W A Rental Disc Warrants
For Interest
General Bonds
3750500
100000
3850500
500000
4350500
The above does not include the 257800000 balance of the bond
issue of 375000000 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 General
Assembly authorizing the issuance of these bonds nor was the action
subject to the approval of the Governor the AttorneyGeneral 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 facilities509
TEACHER RETIREMENT SYSTEM510
TEACHER RETIREMENT SYSTEM
RECEIPTS
1949
INCOME FROM STATE REVENUE ALLOTMENTS
100000000
Appropriation
Budget Balancing Adjustments ii4won
Revenues Retained
Earnings from Educational Services
83
NONINCOME
Public Trust Fund
Contributions
Members
216364679
State Contra Budget Fund Payment 265259918
Interest on Investment 21831219
1950
260000000
38594060
241216639
291710971
27801795
CASH BALANCE JULY 1st
Budget Funds
Public Trust Fund
Total
PAYMENTS
319892
146494702
253699
135551983
921740170 995129147
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
4797722
118203
183420
257044
36481
49208
554304
5000
Pensions Benefits To Public Trust Fund 265259918
Equipment 149599
Miscellaneous
Total Expense Payments 271429274
OUTLAYS
Equipment
NONCOST
Public Trust Fund
Benefits Pensions
106679
36598535
T 477800000
Investments
CASH BALANCE JUNE 30th
Budget Funds
Public Trust Fund
253699
135551983
4852124
107850
325106
213269
40320
101400
51200
669754
39370
291710971
197821
298309185
228107
48510196
494100000
310467
153671192
Total
921740170 995129147
From report by W R Osborn Co C P A

511
TEACHERS RETIREMENT SYSTEM OF GEORGIA
BENEFIT FUND
BALANCE SHEET
AS AT JUNE 30 1950
ASSETS
CURRENT ASSETS
Cash Balance with State Treasurer 84291475
Cash on DepositBanks 69379717
Balance Due from State of Georgia
Overdraft 6903956
Total Current Assets 160575148
INVESTMENTS 1917400000
2077975148
LIABILITIES
CURRENT LIABILITIES
Annuity Savings
837349078
FUNDS
Annuity Reserve
Pension Accumulation
Pension Floor Fund
12773104
1227155937
697029
1240626070
2077975148512
TEACHERS RETIREMENT SYSTEM OF GEORGIA
Atlanta Georgia
October 17 1950
Honorable B E Thrasher Jr
Member of the Board of Trustees
Teachers Retirement System of Georgia
State Capitol
Atlanta Georgia
Sir
We have made an audit of the records of the Teachers Retire
ment System of Georgia for the year ended June 30 1950 and sub
mit herewith our report together with the relative exhibits and
schedules enumerated in the index on the preceding page
The Georgia Teachers Retirement Law was enacted by the Gen
eral Assembly of the State of Georgia in regular session in 1943 A
constitutional amendment was adopted authorizing the State to carry
out the provisions of the Retirement Act which was ratified by the
people in the August 1943 General Election The provisions in the
new constitution ratified by the people in the August 1943 General
Election are the same as in 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 admissable as members and it has been determined
by the proper legal authority that all State employees actively en
gaged 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 un
expired term by the remaining trustees The trustees shall serve
without compensation but shall be reimbursed for all necessary ex
penses 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 1950are as follows
Honorable B E Thrasher Jr State Auditor513
TEACHERS RETIREMENT SYSTEM OF GEORGIA
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 Educationa1 Association
Dr Mark Smith Superintendent of Bibb County Schools
Honorable James S Budd VicePresident Citizens and Southern Na
tional Bank Atlanta Georgia
The officers duly elected by the Board are as follows
Dr George M Sparks Chairman
Miss Maryella Camp ViceChairman
Honorable J L Yaden SecretaryTreasurer
Our examination consisted of a verification of asset and liability
accounts and receipts and payments of the Benefit Fund as described
herein for the fiscal year ended June 30 1950 We made verifications
of controls postings of system reports to books of original entry
postings of details to system member cards and balancing salaries
paid and contributions received with control accounts In our report
we have not made any acturial calculations but confined our examina
tions to verification of the accounts
Assets
The balance sheet showing the financial condition of the System
at June 30 1950 is presented in Exhibit A The cash balance with
the State Treasurer 84291475 is shown in detail in Schedule 1
and was verified by the books in the State Treasurers office
The cash balance on demand deposit 69379717 is detailed in
Schedule 7 and was verified by direct communication with the de
positories The account with the Citizens and Southern National Bank
Atlanta Georgia is secured by 50000000 of U S Treasury Bonds
on deposit with the Federal Reserve Bank Atlanta Georgia The
balances at June 30 1950 on demand deposit are as follows
Citizens and Southern National Bank Atlanta Georgia
Trust Company of Georgia Atlanta Georgia
64939508
4440209
69379717
The balance due from the State of Georgia 6903956 represents
the amount due from the State on the States contribution of 6837c
of the State salaries paid to members of the Retirement System from
July 1 1949 to June 30 1950 Details are shown in Schedule 2
Investments 1917400000 represent authorized purchases of514
TEACHERS RETIREMENT SYSTEM OF GEORGIA
bonds 1900900000 and 16500000 in Federal Savings and Loan
Associations throughout Georgia The stocks and bonds were verified
by inspection in the Trust Department of the Citizens and Southern
National Bank Atlanta Georgia and by direct correspondence with
the Trust Departments of out of town banks The demand deposits
were verified by inspection of the pass books and certificates of the
Associations and are retained in the safe of the Retirement Systems
office Details of the investments are shown in Schedule 3
Liabilities
The annuity savings 837349078 represent an accumulation of
contributions from members with accumulated interest on contribu
tions Interest for the year ended June 30 1950 was estimated on the
June 30 1949 balance at SVzi 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 Exhibit B
The annuity reserve 12773104 represents transfers from the
annuity savings less the annuity payments to retirants whose sav
ings were transferred upon retirement the details of which are
shown in Exhibit B
The pension accumulation 1227155937 is the accumulation of
employer contributions and State appropriations and adjustments for
interest overpayments benefits refunds etc details of which are
shown in Exhibit B
The pension floor fund 697029 represents the balance of the
appropriation after payments to beneficiaries The details may be
found in Exhibit B
Receipts and Payments
A comparative statement of receipts and payments for the years
ended June 30 1949 and June 30 1950 is presented in Exhibit C
The net income for the year under review was 572082001 and is
detailed in Schedule 4 The fund from the State of Georgia in the
amount of 287360971 was drawn on a statement submitted by the
Retirement System The estimated amount was less than the amount
due and there is a balance due from the State of Georgia for the
period from July 1 1949 to June 30 1950 of 6903956 as pre
sented in Schedule 2p

515
TEACHERS RETIREMENT SYSTEM OF GEORGIA
The details of contributions by Systems and Salaries paid by the
State and by the employer may be found in Schedule 5
General
The minutes of all meetings held by the Board of Trustees during
the year under review were examined
There were 835 retirants receiving monthly benefits at June 30
1949 During the period under review 286 were approved for benefits
34 were terminated because of death 45 were terminated by lump sum
settlements 5 were transferred to Employees Retirement System
and 23 were dropped for causes leaving 1014 receiving benefits at
June 30 1950 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 ac
counts were in balance with the exception of a few minor errors All
employees with the exception of the Treasurer Mr J L Yaden are
covered by a blanket bond of 1000000 The bond of the Treasurer
Mr J L Yaden was increased from 1000000 to 2500000
Respectfully submitted
W R Osborn and Company
Certified Public Accountants516
STATE OF GEORGIA
TEACHERS RETIREMENT SYSTEM OF GEORGIA
BENEFIT FUND
SCHEDULE OF INVESTMENTS
AS AT JUNE 30 1950
Description Date Due
U S Treasury Bonds6157267
U S Treasury Bonds12157267
U S Treasury Bonds 10 165
Series A
U S Treasury Bonds 4 158
Series G
U S Treasury Bonds 1 159
Series G
U S Treasury Bonds 1 160
Series G
U S Treasury Bonds 1 161
Series G
U S Treasury Bonds 1 162
Series G
City of Cedartown Georgia 1 171 thru
School Improvement Bonds 1 177
City of Cedartown Georgia 1 168 thru
School Improvement Bonds 1 178
City of Columbus Georgia 5 166 thru
Housing Authority 5 170
City of Greensboro Georgia 1 168 thru
School Bonds 1 177
Bacon County Georgia 1 158 thru
School District Bonds 1 165
Cook County Georgia 5 155 thru
School District Bonds 5 172
Cherokee County Georgia 11558 thru
School District Bonds 11562
Chattooga County Georgia 7 162 thru
Hospital Bonds 7 169
Dade County Florida 7 146 thru
General 7 149
Fulton County Georgia 3 172
School District Bonds
Fulton County Georgia 3 173
School District Bonds
Glynn County Georgia 1 174 thru
Park Bonds 1 178
Interest Payable
Rate Date Cost
2V2 June 15 Dec 15 80000000
2 June 15 Dec 15 965000000
2 Apr 1 Oct 1 51000000
2 Apr 15 Oct 15 10000000
2y2 Jan 1 July 1 10000000
2 Jan 1 July 1 100000000
2 Jan 1 July 1 10000000
2 Jan 15 July 15 Jan 1 10000000
2 July 1 6700000
3 Jan 1 July 1 3300000
3 May 1 Nov 1 34000000
3 Jan 1 July 1 4100000
3 Jan 1 July 1 6500000
2 Jan 1 24000000
3 Jan 15 3600000
3 Jan 1 July 1 4800000
3 Jan 1 July 1 20000000
2 Mar 1 Sept 1 43000000
2 Mar 1 Sept 1 6500000
2 Jan 1 5900000
517
STATE OF GEORGIA
TEACHERS RETIREMENT SYSTEM OF GEORGIA
BENEFIT FUND
SCHEDULE OF INVESTMENTS
AS AT JUNE 30 1950
Interest Payable
Description
Date Due
Jones County Georgia 2 162 thru
School District Bonds 2 178
Meriwether County Georgia 2 164 thru
School District Bonds 2 172
Pierce County Georgia 1 173 thru
School District Bonds 1 179
Walker County Georgia 7 159 thru
School District Bonds 7 160
American Tel Tel
Co Tel Debentures12 173
American Tel Tel
Co 2 Bonds 4 182
American Tel Tel
Co 2 Debentures 2 171
Commonwealth Edison Co
Sinking Fund Bonds 4 199
Delaware Power Light Co
First Mortg and Col Tr 7 179
Gas Service Co 9 169
First Mortgage Bonds
Georgia Power Co 4 180
First Mortgage Bonds
Interstate Telephone Co 123151 thru
First Mortgage Bonds 123170
New Eng Tel Tel Co 31574
3 Debentures
Northwestern Bell Tel Co 6 184
2 Debenture Bonds
Pacific Gas Elec Co 6 183
First and Ref Bds Series S
Pacific Tel Tel Co 91583
3 Vs Debentures
S P Richards Paper Co Semi
Security Note annually
Shell Union Oil Corp 4 171
2 Bonds
Standard Oil of N J 71574
2 Debentures
Westchester Lighting Co 5 179
3 General Mort Bonds
Rate
3
2
3
2Y2
3
2
2
2
2
2
2
3
3Y2
3
2
3
3
4
2y2
2
3
Date
Feb 1
Feb 1
Aug 1
Jan 1
July 1
Jan 1
July 1
June 1
Dec 1
Apr 1
Oct 1
Feb 1
Aug 1
Apr 1
Oct 1
Jan 1
July 1
Mar 1
Sept 1
Apr 1
Oct 1
June 30
Dec 31
Mar 15
Sept 15
June 1
Dec 1
June 1
Dec 1
Mar 15
Sept 15
May 12
Nov 12
Apr 1
Oct 1
Jan 15
July 15
May 1
Nov 1
Cost
10000000
20000000
6300000
6200000
50000000
25000000
25000000
30000000
20000000
25000000
60000000
17500000
25000000
35000000
50000000
25000000
13000000
25000000
9500000
25000000518
STATE OF GEORGIA
TEACHERS RETIREMENT SYSTEM OF GEORGIA
BENEFIT FUND
SCHEDULE OF INVESTMENTS
AS AT JUNE 30 1950
Interest Payable
Description
Date Due Rate
First Federal Sav Loan
Assn Augusta Ga Demand Current
Decatur Federal Sav Loan
Assn Decatur Ga Demand Current
Albany Federal Sav Loan
Assn Albany Ga Demand Current
Atlanta Fed Sav Loan
Assn Atlanta Ga Demand Current
Carrollton Fed Savings Loan
Assn Carrollton Ga Demand Current
Cobb County Fed Savings Loan
Assn Marietta Ga Demand Current
DeKalb County Fed Sav Loan
Assn Decatur Ga Demand Current
First Fed Savings Loan
Assn Atlanta Ga Demand Current
Fulton Co Federal Sav Loan
Assn Atlanta Ga Demand Current
Home Builders Loan Assn
Atlanta Ga Demand Current
Marietta Federal Sav Loan
Assn Marietta Ga Demand Current
Meriwether Co Federal Sav
Loan Assn Manchester Ga Demand Current
Moultrie Federal Sav Loan
Assn Moultrie Ga Demand Current
Northside Building Loan
Assn Atlanta Ga Demand Current
Peaehtree Federal Sav Loan
Assn Atlanta Ga Demand Current
Quitman Federal Sav Loan
Assn Quitman Ga Demand Current
Rossville Federal Sav Loan
Assn Rossville Ga Demand Current
Southern Federal Sav Loan
Assn Atlanta Ga Demand Current
Standard Federal Sav Loan
Assn Atlanta Ga Demand Current
First Federal Sav Loan
Assn McRae Ga Demand Current
Date
Jan 1
1
1
July
Jan
July
Jan
July
Jan 1
July 1
Jan 1
July 1
Jan 1
July 1
Jan 1
July 1
Jan 1
July 1
Jan
July
Jan
July
Jan
July 1
Jan 1
July
Jan
July
Jan
July 1
Jan 1
July 1
Jan 1
July 1
Jan 1
July 1
Jan 1
July
Jan
July
Jan
July 1
Cost
500000
500000
500000
500000
500000
500000
500000
500000
500000
500000
500000
500000
500000
500000
500000
500000
500000
500000
500000
500000519

STATE OF GEORGIA
TEACHERS RETIREMENT SYSTEM OF GEORGIA
BENEFIT FUND
SCHEDULE OF INVESTMENTS
AS AT JUNE 30 1950
Description Date Due
Vidalia Federal Sav Loan
Assn Vidalia Ga Demand
Pelham Federal Sav Loan
Assn Pelham Ga Demand
Cooperative Federal Sav Loan
Assn Columbus Ga Demand
First Federal Sav Loan
Assn Valdosta Ga Demand
First Federal Sav Loan
Assn Winder Ga Demand
Brunswick Federal Sav Loan
Assn Brunswick Ga Demand
First Federal Sav Loan
Assn Gainesville Ga Demand
First Federal Sav Loan
Assn Waycross Ga Demand
Donalsonville Federal Sav Loan
Assn Donalsonville Ga Demand
Tifton Federal Savings Loan
Assn Tifton Ga Demand
Dalton Federal Sav Loan
Assn Dalton Ga Demand
Cook County Federal Sav Loan
Assn Ga Demand
Calhoun Federal Sav Loan
Assn Calhoun Ga Demand
Interest Payable
Rate Date Jan 1 Cost
Current July 1 Jan 1 500000
Current July 1 Jan 1 500000
Current July 1 Jan 1 500000
Current July 1 Jan 1 500000
Current July 1 Jan 1 500000
Current July 1 Jan 1 500000
Current July 1 Jan 1 500000
Current July 1 Jan 1 500000
Current July 1 Jan 1 500000
Current July 1 Jan 1 500000
Current July 1 Jan 1 500000
Current July 1 Jan 1 500000
Current July 1 500000
1917400000
Trust Department receipts from Guaranty Trust Company
295000000 Trust Department receipts from Guaranty Trust Company and
Chemical Bank and Trust Company New York N Y520
TEACHERS RETIREMENT SYSTEM OF GEORGIA
Atlanta Georgia
October 16 1950
Honorable B E Thrasher Jr
State Auditor
State of Georgia
Atlanta Georgia
Sir
We have made an audit of the Teachers Retirement System of
Georgia Expense Fund for the year ended June 30 1950 and submit
our report together with the relative statements enumerated on the
preceding page
The General Assembly of the State of Georgia in the 1943 ses
sion enacted the Georgia Teachers Retirement Law and also adopted
a constitutional amendment 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 new constitution adopted in
the election of August 1945 included the same provisions as the 1943
amendment The Act also authorizes a board of trustees which is
responsible for the direction thereof
Our examination consisted of a verification of receipts and pay
ments 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 1949 and June 30 1950 is presented in Exhibit
A Cash made available by appropriation amounted to 2600
00000 and by Executive Order amounted to 40000000 of which
1405940 was lapsed Cash receipts were verified by inspection of
the books of the State Treasurer in the State Treasurers office
Payments amounting to 6826321 for the year ended June 30
1950 were verified by comparison of paid checks with the cash book
entries and the vouchers therefor with supporting data were in
spected
An analysis of personal services and travel expense are shown in
Schedule 1 an analysis of other expense in Schedule 2 an analy
sis of payments for outlay in Schedule 3
The cash balance 310467 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 Accountants521
DEPARTMENT OF
VETERANS SERVICE522
DEPARTMENT OF VETERANS SERVICE
RECEIPTS
1949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
4000000 70000000
Appropriation An 9101 1 9 274 40
Budget Balancing Adjustments 64021051 944U
Revenues Retained rifroi
tt d rrwprnment 19960429 15403531
Grants from U S Government 43 99
Transfers Other Spending Units 1673494
Total Income Receipts 87814131 84480490
CASH BALANCES JULY 1st
Budget Funds 282078 929
Totalg 90666204 84287586
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Pensions Benefits
Equipment
Miscellaneous
Total Expense Payments
77124485
5656797
1035938
2568296
239710
431484
865653
1392357
37550
1341755
165084
69730743
6521177
1017926
3508247
392823
906609
162224
1152951
13327
11577
159631
566444
90859108 84143679
CASH BALANCES JUNE 30th
Budget Funds 192904
Totals
143907
90666204 84287586523

DEPARTMENT OF VETERANS SERVICE
SUMMARY
FINANCIAL CONDITION
The Department of Veterans Service ended the fiscal year on
June 30 1950 with a surplus of 2369032 after providing the neces
sary reserve of 130537 to cover outstanding accounts payable
Assets on this date consisted of 143907 cash in bank and 23
55662 reimbursements due from the Federal Government
AVAILABLE INCOME AND OPERATING COST
State Appropriation for the operation of the Veterans Service De
partment for the fiscal year ended June 30 1950 was 70000000 The
amount provided with which to meet expenditures approved on bud
get for the fiscal year was 69072560 and the remaining 927440
of the appropriation was lapsed to the State General Fund as pro
vided by law
Receipts from the Federal Government in the year amounted to
15403531
In addition to the State and Federal funds provided 4399 was
received from the State Personnel Board making total receipts for
the year 84480490 Of this amount 192904 was required to liqui
date overdraft existing in the amount at the beginning of the fiscal
period leaving net available funds 34287586
84143679 of the available funds was expended in the year for
budgetapproved items of expense and 143907 remained on hand
June 30 1950
The first lien on this remaining cash balance is for liquidation of
130537 in outstanding accounts payable and the remainder will be
available for expenditure in the next fiscal period subject to budget
reapprovals524
DEPARTMENT OF VETERANS SERVIVCE
COMPARISON OF OPERATING COSTS
Expenditures for the operating cost of the Department for the
past three years are compared in the statement following
YEAR ENDED JUNE 30th
Personal Services
Travel Expense
Supplies and Materials j
Communication Services
Heat Light Power Water
Printing and Publicity
Repairs and Alterations
Rents
Insurance and Bonding
Pensions
Equipment
Miscellaneous
Totals
Number of Employees June 30
Veterans Service
Rehabilitation Division
1950 1949 1948
pMflMV
f 69730743 77124485 75840407
6521177 5656797 6212327
1017926 1035938 1430127
3508247 2568296 2956613
392823 239710 120506
906609 431484 487892
162224 865353 1493470
1152951 1392357 1189099
13327 37550 21825
11577
159631 1341755 2731768
566444 165083 123338
84143679 90859108 92607372
187 207 96 206
81 108
268
303
314
The Veterans Educational Council which was created by Act of
the General Assembly approved March 27 1947 was combined with
the Department of Veterans Service February 18 1949 Operating
costs of the Council are included in the foregoing comparative state
ments for both the year ended June 30 1949 and the year ended June
30 1948 even though a separate report was filed on the Council for
the fiscal year ended June 30 1948
GENERAL
The Director of the Department is bonded in the amount of
500000 and the Treasurer and the Accountant for 1000000 each
In July 1949 check No 4261 dated June 29 1949 payable to the
Chatham Motor Company was cancelled This check had been given in
payment of invoice for motor vehicle equipment which was returned
This transaction was fully covered in report covering examination525
DEPARTMENT OF VETERANS SERVICE
for the previous fiscal year ended June 30 1949
In the year ended June 30 1950 federal tax payments amounting
to 5850 were made to Air Line Operators Travel of State em
ployees is exempt from payment of Federal taxes An itemized list of
such taxes paid in the period of this report has been furnished to the
Treasurer of the Department who should file a claim for refund In
future when airplane or other transportation tickets are purchased
exemption certificates Form 731 should be submitted to cover
federal tax
All receipts disclosed by examination have been accounted for
and except as noted all expenditures for the period under review
were within the limits of budget approvals and provisions of State
law
Appreciation is expressed to the Director and the staff of the De
partment for the cooperation and assistance given the State Auditors
office during this examination and throughout the year527
FRANKLIN D ROOSEVELT
WARM SPRINGS
MEMORIAL COMMISSION528
FRANKLIN D ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION
RECEIPTS iil
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained
Donations
CASH BALANCE JULY 1st
Budget Funds
Total
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
Travel
Contracts
Equipment
CASH BALANCE JUNE 30th
Budget Funds
Total
Act Approved March 27 1947
From report by W R Osborn Co C P A
8768582
11884760
4288647
165809
730828
140161
82128
226274
201435
9290
136932
58911
426655
228587
19658
2569900
1702739
896806
360
5560977
Earnings from Services 3116178
V 31 16178 5561337
Total Income Receipts rfiiuo
896806
6458143
4405102
68702
497577
123977
133257
105306
48804
7070
96044
65569
6467070 5551408
178630 I
197190 i
530915 I
11884760 6458143 I
I
529
FRANKLIN D ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION
BALANCE SHEET
AS AT JUNE 30 1950
ASSETS
CURRENT ASSETS
Cash
Budget FundOn Hand 40000
Budget FundOn Deposit 490915
Private Trust FundOn Deposit 82564 573479
InventoriesResale Merchandise 791411
Total Current Assets 1404890
PREPAID EXPENSES
Insurance 32060
FIXED ASSETSAT COST
Land and Land Improvements 2758479
Buildings and Structures 7405373
Equipment 2599450
Roads and Bridges 89710
12853012
LessReserve for Depreciation 422512 12430500
13867450
I
LIABILITIES
CURRENT LIABILITIES
Accounts Payable
Federal Withholding Tax Deductions 16490
Federal Excise TaxesAdmissions
and Jewelry 66074
Commitments for Outlay Merchandise
and Operating Expenses 339373
Total Current Liabilities 421937
DEFERRED LIABILITIES
State Treasurer 20000000
SURPLUS
Available Funds Deficit 18984987
Invested in Land Land Improvements
Buildings Equipment Roads and Bridges 12430500 6554487
13867450530
FRANKLIN D ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION
Atlanta Georgia
September 28 1950
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 Roose
velt Warm Springs Memorial Commission of the State of Georgia
for the year ended June 30 1950 and submit herewith our report
together with the relative statements enumerated in the index on the
preceding page
Your commission was created by the 1946 General Assembly of
Georgia to serve as an agency to accept the deed to property of the
Georgia Warm Springs Foundation at Warm Springs Georgia for
the State of Georgia and to develop and maintain a memorial to per
petuate the memory of the late Franklin D Roosevelt The Commis
sion was granted a perpetual existence and received the deed on be
half 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
Members of Board
Ivan Allen Sr
John A Sibley
L J Moore
W Fred Scott Jr
T W Starlin
C F Palmer
Mrs John B Guerry
N Baxter Maddox
Max L Segall
Earl Staples
R Eve
G Clarence Thompson
J J Baggett
Expiration Date
1151
1151
1151
1151
1151
1153
1153
1153
1153
1153
1154
1156531
FRANKLIN D ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION
Members of Board Continued
Expiration Date
Cason J Calloway 1156
Miss Lucy R Mason 1156
R Carter Pittman 1156
R W Woodruff 1156
Officers duly elected by the Board are as follows
Basil OConnor Honorary Chairman
C F Palmer Chairman
G Clarence 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 1950 and also a review and verification
of the receipts and payments for the year then ended
OPERATIONS
Profits from operations resulted in a net profit of 60863 for the
year ended June 30 1950 and are set forth in the Income and Expense
Statement Exhibit C
ASSETS
Cash on hand 40000 was verified by count and cash on deposit
573479 was verified by certificates obtained from the depositories
Cash on deposit was as follows
Trust Company of Georgia Atlanta Georgia100000
Bank of Manchester Manchester Georgia 473479
573479
Inventories of resale merchandise 791411 represent mer
chandise items on hand at June 30 1950 which were on hand for re
sale in the souvenir shop and cafe located on the grounds of the
Little White House The inventories were taken and priced by em
ployees of the Commission and were not verified by us
Prepaid insurance 32060 represents insurance premiums ap
plicable to the period subsequent to June 30 1950 Land land im
provements buildings equipment roads and bridges are stated at
cost 12853012 with adequate reserves for depreciation in the
amount of 422512532
FRANKLIN D ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION
Additions to land buildings and equipment were as follows
Payments
Acquired by trade
375820
3315
379135
Accounts Payable 63050 I 34352
63049 5801 28551
407686
Equipment Traded and Sold
Coffee Urn 14500
Dripping Vat and Accessories 65174 79674
328012
LIABILITIES
The records were carefully examined as to liabilities and from
such examination we believe that all known liabilities for transac
tions effecting outlay and operations were fully disclosed in the Bal
ance Sheet Exhibit A at June 30 1950
Accounts payable for commitments are as follows
Outlay 34352
Resale Merchandise 227658
Operating Expenses 77363
339373
Other current liabilities are as follows
Federal excise tax on commission and sale of jewelry 66074
Federal Withholding Tax Deductions 16490
82564
Deferred liabilities to the State Treasurer represent an appropria
tion 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
A statement of surplus for the year under review is shown in
Exhibit B
Respectfully submitted
W R Osborn Company
Certified Public Accountants
533

BOARD OF
WORKMENS COMPENSATION534
BOARD OF WORKMENS COMPENSATION
RECEIPTS 1949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 9000000 16000000
Budget Balancing Adjustments Lapses 4846900 1736521
Transfers Other Spending Units 699996 699996
Total Income Receipts
13146994 13563483
NONINCOME
Private Trust Accounts
44238
CASH BALANCES JULY 1st
Budget Funds
Totals
205652
133431
13352646 13741152
PAYMENTS
EXPENSE
Personal Services 11570665
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
555551
181133
345728
33281
35232
10050
37122
442953
7500
12062836
598262
195128
386529
49615
19109
14500
6000
197534
28000
Total Expense Payments 13219215 13557513
NONCOST
Private Trust Accounts
35625
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Accounts
133431
139401
8613
Totals 13352646 13741152535
I

BOARD OF WORKMENS COMPENSATION
SUMMARY
FINANCIAL CONDITION
The State Board of Workmens Compensation ended the fiscal
year on June 30 1950 with a surplus of 139401 available for opera
tions subject to budget approvals No accounts payable were re
ported
8613 was on hand on this date in trust funds for purchase of U
S Bonds for employees from deductions from salaries for that
purpose
REVENUE COLLECTIONS
This Board is the revenue collecting agency for assessments on
employers electing to come under the provisions of the Workmens
Compensation Act as provided by law
In the fiscal year ended June 30 1950 14210092 was collected
after deductions for refunds and adjustments all of which was trans
ferred to the State Treasury within the period
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Board in the year
ended June 30 1950 was 16000000
The amount provided with which to meet expenditures approved
on budget for the fiscal year was 14263479 and the remaining
1736521 of the appropriation was lapsed to the State General Fund
as provided by law
From the 14263479 funds provided as the current years appro
priation 699996 was transferred to the Capitol Square Improve
ment Committee for rent on space used in the State Office Building
This transfer reduced net income for the operating cost of the Work
mens Compensation Board to 13563483 for the year
The 13563483 net income and the 133431 cash balance at the
beginning of the fiscal year made a total of 13696914 available
13557513 was expended for the Boards operating expense in
the year and 139401 remained on hand June 30 1950536
BOARD OF WORKMENS COMPENSATION
This remaining cash balance represents funds which have been
provided in excess of obligations incurred and will be available for
expenditures in the next fiscal period subject to budget reapprovals
COMPARISON OF OPERATING COSTS
Expenditures for operating costs the past three years are com
pared in the statement following
YEAR ENDED JUNE 30th
Personal Services
Travel Expense
Supplies
Communication Services
Printing Publications
Repairs
Rents
Insurance Bonding
Equipment
Miscellaneous
1950 1949 1948
12062836 11570665 10315035
598262 555551 586848
195128 181133 203431
386529 345728 347061
49615 33281 142737
19109 35232 14566
14500 10050 16250
6000 37122 15000
197534 442953 241517
28000 7500 9525
13557513 13219215 11891970
Number of Employees on
payroll June 30th
38
37
36
GENERAL
The Chairman Directors and SecretaryTreasurer of the Board
are each bonded in the amount of 1000000 and the bookkeeper for
100000
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 sup
ported by proper voucher
Appreciation is expressed to the officials and staff of the Board
for the cooperation and assistance given the State Auditors office
during this examination and throughout the year537

UNIVERSITY SYSTEM
OF
GEORGIA538
UNIVERSITY SYSTEM OF GEORGIA
ALL UNITS CONSOLIDATION
RECEIPTS
1949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
180000000 517800000
Appropriation 3 986 256 25 105000000
Budget Balancing Adjustments 398bzobo
Transfers Other Spending Units 3 846 84
State Department of Public Health 66363 384684
State Department of Law J 49 69
State Department of Education 25982981 2814 969
University System Public Trust Funds 5119885 3A34Z4b
Revenues Retained
Grants U S Government U4158547 1744000
Grants Counties 31785883 30594532
5SS ilul U97049314 12497 671 26
Earnings Development Services Z9oboii
Total Income Receipts 2046221378 2151491690
NONINCOME
Public Trust Funds 42264827 5290667
Gifts for Principal 929 94842 80618001
Investments 58 52774 25971236
p ass jsss
Private Trust Funds
Bond Debt
Total NonIncome Receipts 881 406925249
CASH BALANCES JULY 1st
D 431913715 315806802
rH ssss sees
Private Trust Funds 15476935
Sinking Fund
Total Cash Balances 495325236 396520915
Totals 2996366095 2954937854UNIVERSITY SYSTEM OF GEORGIA
ALL UNITS CONSOLIDATION
PAYMENTS 1949
539
1950
EXPENSES
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Interest
Indemnities
Pensions Benefits
Equipment
Miscellaneous
1256958025
52986778
331648704
13252304
41399162
15898067
32715876
9068159
29152832
3159875
727362
81000
85933339
22812948
OUTLAYS
Lands Improvements
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Rents
Repairs
Miscellaneous
Insurance
Contracts
Equipment
NONCOST
Public Trust Funds
Investment 230978424
Expenses Objects of Trust 1806100
Total Public Trust Funds 232784524
Private Trust Funds 220225970
Bond Debt Revenue 33800000
1295928936
55214667
325641897
14021256
50407548
19030779
25702902
7995612
6569584
6514250
71190
22574200
94117864
15933107
Total Expense 1895794431 1939723792
14965278 17666650
29135 85465
13330100 9355863
1970 410
100
2558
33275 161337
2422710 418582
26776
196358 118035
60122818 109178716
26109277 7966222
Total Outlay 217240255 144951380
54602276
1497191
56099467
346858719
9000000
Total NonCost 486810494 411958186540
UNIVERSITY SYSTEM OF GEORGIA
ALL UNITS CONSOLIDATION
PAYMENTS 1949
1950
CASH BALANCES JUNE 30th
315806802
Budget Funds
Public Trust Funds 31bdtui4
Private Trust Funds 37702164
tt a 15476935
Sinking Funds
Total Cash Balances 396520915
Total Payments WO
370845493
32369966
36834275
18254762
458304496
2954937854541

UNIVERSITY SYSTEM
REGENTS OFFICE542
UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
RECEIPTS
1949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
180000000 517800000
Tnmrfer Other Spending Units545512721 560131800
Revenues Retained
Earnings Educational Services
15325
Total Income
Receipts 33112904
62683525
NONINCOME
Private Trust Accounts
30271404
137902129
CASH BALANCES JULY 1st
Budget Funds 1055636 17261971
Totals 64439944 217847625
PAYMENTS
Personal Services
Travel
Supplies Material
Communication
Publications
Repairs
Rents
Insurance
Pensions Benefits
Equipment
Miscellaneous
9772552
709532
187216
356290
121142
20141
796696
39562
147561
4755877
NONCOST
Private Trust Accounts 30271404
11156045
815049
189335
327854
936260
5547
617046
35389
8097817
64450
13400
Total Expense Payments 16906569 22258183
CASH BALANCES JUNE 30th
Budget Funds
Totals
17261971
137902129
57687313
64439944 217847625UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
CURRENT BALANCE SHEET
JUNE 30 1950
543
I
ASSETS
CASH ASSETS
Available Cash
Allotment Account
Central Office
Graduate Education
Regional Council for Education
Soil Conservation
Due from UnitSavannah State College
52835319
1637165
2224306
77535
912988
57687313
3800000
61487313
LIABILITIES
CASH LIABILITIES None Reported RESERVES For Graduate Education Regional Council for Education Soil Conservation Building Authorityfor Building Rentals 2224306 77535 912988 45504000 48718829

SURPLUS For OperationsSubject to Budget Approval 12768484
61487313
544
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 1950 with a surplus of 12768484 after
providing reserve of 48718829 to cover the following allotments
For Graduate Education tqs
Regional Council for Education 775db
Soil Conservation 91f
Building Authorityfor Building Rentals 45504000
48718829
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Regents Office of
the University System of Georgia in the year ended June 30 1950
was 517800000 This was increased to 622800000 by transfer
of 105000000 from the State Emergency Fund to meet expendi
tures given budget approval as provided by law
Other income available to the Regents consisted of 1034246034
transferred to the Regents Office by the various units of the Uni
versity System and 15325 interest earned on funds invested in U
S Treasury Certificates making total receipts for the year 16
57061359
Transfers to the several branches of the University System and
the University Building Authority by the Regents amounted to 15
94377834 which left 62683525 income available for operations
The 626 83525 income and the 17261971 cash balance at the
beginning of the period made a total of 79945496 available with
which to meet expenditures approved on budget for the fiscal year
222 58183 of the available funds was expended for budget ap
proved items of expense in the year and 57687313 remained on
hand June 30 1950
Of the 57687313 cash balance remaining on hand 48718829
is reserved for allotments as referred to in the first paragraph of
this Summary and the remainder will be available for expenditure
in the next fiscal period subject to budget reapprovals545
UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the Regents Office for
the past three years are compared in the statement following
YEAR ENDED JUNE 30
BY ACTIVITY
Administration
Construction Supervision
Agricultural Panel
Post Graduate Education
for Negroes
Soil Conservation Committee
Univ System Survey
Motion PictureBetter Farms
Regional Education Program
Job Evaluation
Totals
BY OBJECT
Personal Services
Travel Expense
Supplies
Communication Services
Printing Publicity
Repairs
Rents
Insurance and Bonding
Equipment
Miscellaneous
Totals
Number of Employees June 30
1950 1949 1948
7901535 9902003 2206583 10832551 2435467 1282798
6172817 4742877 3110503
1587012
4272790 55106 522095
1925000
399029
22258183 16906569 18183414
11156045
815049
189335
327854
936260
5547
617046
35380
64450
8111217
9772552 10609890
709532 1126741
187216 340994
356290 365690
121142 53423
20141 27224
796696 804971
39562 39964
147561 1362255
4755877 3452262
22258183 16906569 18183414
14
18
20546
UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
GENERAL
In report covering examination for the fiscal year ended June 30
1949 attention was called to overpayment of salary of Dr Raymond
R Paty in the amount of 300000 and 212499 payment to the
widow of Mr Harry T Healy for three months salary
The Attorney General of Georgia ruled that the payment to Dr
Paty was not properly payable from State funds and the amount of
300000 was accordingly refunded to the Regents Office of the
University System and reflected in the within report
In the opinion of the Attorney General the payment to Mrs Harry
T Healy in the amount of 212499 was permissible under statutes
of the University System and terms of employment
Official bonds of the Secretary and the Treasurer are in the
amount of 2500000 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
Appreciation is expressed to the officials and staff of the Regents
Office for the cooperation and assistance given the State Auditors
Office during this examination and throughout the year547
UNIVERSITY SYSTEM
BUILDING AUTHORITY548
UNIVERSITY SYSTEM BUILDING AUTHORITY
RECEIPTS 1950
Income from State Revenue Allotments
Transfers Other Spending Units1500000
PAYMENTS
EXPENSE
Travel 3535
Supplies 1385
Total Expense Payments 4920
CASH BALANCE JUNE 30th
Budget Funds 1495080
1500000
Created by Act approved Feb 25 1949549
UNIVERSITY SYSTEM
ALBANY STATE COLLEGE
ALBANY550
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGE ALBANY
RECEIPTS 1949
INCOME FROM STATE REVENUE ALLOTMENT
Transfers Other Spending Units
Revenues Retained
Donations 10000
Earnings Educational Services 17135115
Total Income Receipts
NONINCOME
Public Trust Funds
Gifts Contributions
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Private Trust Accounts
2163935
2037978
650148
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
OUTLAYS
Lands Improvements
Personal Services
NONCOST
Public Trust Funds
Investments
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
Private Trust Accounts
17576034
357861
7498523
158593
793352
123357
907023
126642
483340
1357376
298105
1950
13807500 12647400
17121986
30952615 29769386
149994
2118460
3060387
130620
Totals 35804676 35228847
19269596
238270
6519786
190196
854001
227469
610305
94891
46204
902275
271939
Total Expense Payments 29680206 29224932
250000
2683463
3060387
130620
45000
2046585
3604841
104994
202495
Totals 35804676 35228847UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGE ALBANY
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
Cash and in Bank
Accounts Receivable
Veterans Administration
Students
Less Estimate Doubtful
Loans PayableStudents
Trust Fund Investments
LIABILITIES RESERVE SURPLUS
Liabilities
Accounts Payable Incl Purchase Order
Outstanding
Reserves
Private Trust Accounts
Contracts to Be Negotiated
Revenue Unearned to Be Transferred
Unearned Income
Public Trust Funds
Surplus
For Operations
1162037
1205859
2367896
200000
203005
609000
1228250
328300
149994
551
3912840
2167896
45000
6125736
1168270
2518549
2438917
6125736
I
I
Note Inventories Food 245300 Book Store 318659 not included in above552
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGE ALBANY
SUMMARY
FINANCIAL CONDITION
The Albany State College colored at Albany Georgia ended the
fiscal year on June 30 1950 with a surplus of 2438917 after pro
viding the necessary reserve of 1168270 to cover outstanding ac
counts payable and purchase orders and reserving 2518549 for
trust accounts unearned income and contracts to be negotiated
Assets on this date consisted to 3912840 cash in bank 21
67896 accounts receivable and 45000 student notes
REVENUE COLLECTIONS
In the period under review the College collected 8927657 In
tuition and fees and 202666 from sales rents and other sources
making a total of 9130323
The 9130323 collected in the year together with a balance of
1303750 on hand at the beginning of the fiscal period made a to
tal of 10434073 to be accounted for Of this amount 9205823
was transmitted to the Central Office of the Board of Regents within
the year and 1228250 remained on hand June 30 1950 to be trans
ferred to the Regents in the next fiscal period
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet the years educational and general
operating expenses amounted to 21853223 and was provided by
allotment made to the College by the Regents of the University
System
The 21853223 income provided and the 850817 cash balance
at the beginning of the period made 22704040 funds available with
which to meet educational and general costs in the year
20994961 of the available funds was expended for educational
and general operating expenses in the year and 1709079 remained
on hand June 30 1950 the end of the fiscal period553
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGE ALBANY
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
Net income from operation of the auxiliary enterprises in the
year was 7991663 of which 1077838 was from dormitory rents
662271 Federal Housing rentals 6140130 from dining halls and
111424 from the book store
The 7991663 net income and the 905820 cash balance at the
beginning of the fiscal year made a total of 8897483 available
8229971 of the available funds was expended for current op
erating expenses of the auxiliary enterprises in the fiscal year leav
ing a cash balance on hand June 30 1950 of 667512
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three
years are compared in the following statement
BY ACTIVITY YEAR 1950 4640444 2637702 1075164 10061245 2107499 472907 ENDED JUNE 1949 3596105 3498637 1213858 10219826 1887661 497927 30th
Educational and General Administration and General 1948 2676513 3771458 1347551 10949023
Plant
Library
Instruction
Summer School
Extension

Total Educ and General 1 20994961 20914014 18744545
Auxiliary Enterprises Dormitories 1160342 6560543 483403 25683 1030506 7099515 601980 34191 250000 1922433 7570288
Dining Halls
Veterans Housing
Book Store 21530
New Dormitory

Total Aux Enterprises 1 8229971 9016192 9514251
Total Cost Payments 29224932 29930206 28258796
554
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGE ALBANY
YEAR ENDED JUNE 30th
BY OBJECT 150 1949
Personal Services 19269596 17576034
Travel Expense 238270 357861
Supplies Materials 6519786 7498523
Communication Services 190196 158593
Heat Light Power Water 854001 793352
Printing Publicity 227469 123357
Repairs Alterations 610305 907023
Rents 94891 126642
Insurance Bonding 46204 483340
Equipment 902275 1357376
Miscellaneous 271939 298105
Total Expense Payments 29224932 29680206
Outlay
Lands Buildings250000
Total Cost Payments 29224932 29930206
Number of Employees June 30th 62 60
Average Student Enrollment
Fall Quarter 445 476
Winter Quarter 453 485
Spring Quarter 436 464
AverageRegular Term 445 475
Summer School 619 735
Cost PaymentsRegular Term
Fall Winter Spring Qtrs
Expense 27117433 27792545
Outlay250000
Total CostReg Term 2711743 28042545
Cost PaymentsSummer Sch 2107499 1887661
Total Cost Payments 29224932 29930206
Annual Student Per Cap Cost
Regular Term
Fall Winter Spring Qtrs
Expense 60938 58511
Outlay 526
60938 59037
1948
f 14777109
180144
7462881
148450
497707
218985
2056080
3925
267322
1716611
273882
27603096
655700
28258796
46
655
528
543
575
831
25889480
655700
26545180
1713616
28258796
45025
1140
46165555
UNIVERSITY SYSTEM OP GEORGIA
ALBANY STATE COLLEGE ALBANY
GENERAL
In the period under review 149994 of receipts from sale of sand
was placed in a special account and has been handled as a Public
Trust Fund 45000 of the fund had been loaned to students at the
close of the year on June 30 1950 Permission for using the fund in
this manner was granted the College by the Board of Regents
The President and the Comptroller of the College are each bonded
in the amount of 500000 the Assistant Business Manager for
250000 and the Cashier for 200000
Books and records were found in good condition
All receipts disclosed by examination have been accounted for and
expenditures were within the limits of budget approvals and sup
ported by proper voucher
Appreciation is expressed to the officials and staff of the College
for the cooperation and assistance given the State Auditors office
during the examination and throughout the year
557
UNIVERSITY SYSTEM
GEORGIA SOUTHWESTERN COLLEGE
AMERICUS558
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
RECEIPTS 1949
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Grants Counties
Earnings Educational Services
Total Income Receipts
NONINCOME
Public Trust Funds
Gifts
Income
Investments
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Private Trust Accounts
Totals
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total Expense Payments
OUTLAYS
Lands Improvements
Personal Services
Supplies Materials
Repairs
Rents
Contracts
Equipment
NONCOST
Public Trust Funds
Investments
Expense Objects of Trust
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
Private Trust Accounts
762229
12076614
5356534
15894
1445727
2017605
317914
13511227
90818
4426421
153003
524890
239470
648510
30836
574138
138892
187150
102952
229456
44834
1275
1360027
470000
1630826
575879
672428
149485
1950
8000000 8790300
141804
14419607
20838843 23351711
137000
202900
1934816
575879
672428
149485
29992517 27024219
12190504
110787
5660545
149011
616335
280284
498107
15429
55038
1181885
133157
20525355 20891082
254521
236535
433099
9310
1940796
2545452
569919
143505
Totals
29992517 27024219559
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
CURRENT BALANCE SHEET
ASSETS
CASH ASSETS Available Cash Revenue Collections 78500
Education and General Auxiliary Enterprises 1901967 564985
Public Trust Fund 569919
Agency Funds 143505

Investments Agency Funds Bonds 45000 00
Student Notes 4301 99

Accounts Receivable Educational and General 70538
Auxiliary Enterprises Agency FundStudent Activities 234881 22700

LIABILITIES
3258876
4930199
328129
8517204
CASH LIABILITIES
Accounts Payable
Educational and General
Auxiliary Enterprises
RESERVES
For Purchase Orders Outstanding
Educational and General 70940
Auxiliary Enterprises 234891
For Plant Improvement Educ and Gen
Rev Coll to Be Funded to Regents
Public Trust Fund
Agency Funds
42317
164415
305831
1500000
78500
5500118
166205
206732
7550654
SURPLUS
Education and General
Auxiliary Enterprises
359248
400570
759818
8517204560
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 1950 with a surplus of 359248 in its educational
and general fund after providing the necessary reserves of 113257
for outstanding accounts payable and purchase orders and 1500000
for plant improvements
AUXILIARY ENTERPRISES
Surplus available for operation of the dining halls dormitories
and other auxiliary enterprises at the College on June 30 1950 was
400570 after providing reserve of 399306 for accounts payable
and purchase orders outstanding
REVENUE COLLECTIONS
Tuition and fees collected in the period under review amounted to
4812809 and 364317 was received from various sources includ
ing Sumter County and Americus City Boards of Education making
total revenue collections 5177126
5098626 of the 5177126 collected was transmitted to the
Central Office of the Board of Regents in the year and 78500 re
mained on hand June 30 1950 to be transferred to the Regents in the
next fiscal period
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Allotment to the College by the Board of Regents in the year
ended June 30 1950 for educational and general operations was
13738926561
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
The 13738926 allotment together with the 41072 cash balance
at the beginning of the fiscal year made a total of 13779998 avail
able with which to meet the years operating expenses for educational
and general purposes
11878031 of the available funds was expended for the current
operating expenses of educational and general activities at the College
and 1901967 remained on hand June 30 1950 the end of the fiscal
year
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Auxiliary Enterprises income from earnings in the year was 93
84285 of which 1852016 was from dormitories 6786457 from
dining halls 269599 net sales of the bookstore and 476213 from
veterans apartments In addition to the income from earnings the
College received an allotment of 150000 from the Board of Regents
making total income of 9534285 for the auxiliary enterprises
The 9534285 income and the 534807 cash balance at the be
ginning of the year made a total of 10069092 funds available for
operation of the auxiliary enterprises at the College in the year ended
June 30 1950
9504107 of the available funds was expended for cost operat
ing the auxiliary enterprises in the year and 564985 remained on
hand June 30 1950
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three
years are compared in the following statement562
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
YEAR ENDED JUNE 30th
BY ACTIVITY 1950 1949 1948
EDUCATIONAL AND GENERAL
Administration 3132799 3704618 3527035
Plant 3125328 2836449 3227178
Library 387912 384938 409003
Instruction 4827835 6089105 7552764
Student Welfare 404157 298252
Totals 11878031 13313362 14715980
AUXILIARY ENTERPRISES
Dining Halls 6014094 6331661 6129224
Dormitories 2317713 1654262 2980586
Store 707417 609333 384852
Veterans Apartment 464883 355281
Totals 9504107 8950537 9494662
Total Cost Payments 213782138 22263899 24210642
BY OBJECT
EDUCATIONAL AND GENERAL
Personal Services
Travel Expense
Supplies Materials
Communication
Heat Light Power Water
Printing Publications
Repairs Alterations
Rents
Insurance Bonding
Equipment
Miscellaneous
OUTLAY
Buildings Equipment
TotalEduc and General
8479143 10308819 11205955
98252 83758 108432
1153860 632152 1191717
130058 84898 131035
165411 149997 115833
274384 229457 259881
371865 367633 137016
9029 13376 33744
27778 451005 158364
551663 1598 860372
125532 183022 113631
11386975 12505715 14315980
491056
807647
400000
11878031 13313362 14715980563
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGEAMERICUS
YEAR ENDED JUNE 30th
AUXILIARY ENTERPRISES
Personal Services
Travel Expense
Supplies Materials
Communication Services
Heat Light Power Water
Printing Publications
Repairs Alterations
Rents
Insurance Bonding
Equipment
Miscellaneous

OUTLAY
Building Equipment
TotaxAux Enterprises
Total Cost Payments
Number of Employees at
June 30th
Average Enrollment
Fall Quarter
Winter Quarter
Spring Quarter
AverageRegular Term
Summer School
Cost PaymentsRegular Term
Fall Winter Spring Quarters
Expense
Outlay
Total CostReg Term
Cost PaymentsSummer School
Expense
Total Cost Payments
Annual Student Per Capita Cost
Regular Term
Fall Winter Spring Quarters
Expense If
Outlay
Totals t
1950 1949 1948
3711361 3202408 2526699
12535 7060 6813
4506685 3794269 5506191
18953 68105 28905
450924 374893 238280
5900 10013 5018
126242 280877 563980
6400 17460 1498
27260 123133 138179
630222 137294 473605
7625 4128 5494
9504107 8019640 9494662
930897
9504107 8950537
46
41
21382138
22016399
247500
56310
1323
65202
5590
9494662
21382138 22263899 24210642
40
350 314 373
375 319 255
358 301 246
371 311 291
ZZ1
66 60

891082 20277855 23324742
491056 1738544 400000
23724742
485900
21382138 22263899 24210642
80153
1374
57633
70792
81527564
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGEAMERICUS
PUBLIC TRUST FUNDS
On June 30 1950 the College held 5500118 for Mrs Deborah
Jackson Loan Fund consisting of 4500000 invested in bonds
430199 in student notes and 569919 cash in bank
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds on deposit in bank at the close
of the year on June 30 1950 amounted to 143505
GENERAL
The President the Comptroller and the bookkeeper of the College
are each bonded in the amount of 500000 Bonds for store man
ager dietitian and disciplinarian are written for 100000 each
No action has been taken on the disallowed payments of 21230
reported the previous fiscal year ended June 30 1949 for hospital
and doctor bills paid for account of Donald Nipper who was injured
while attending gymnasium classes The Attorney General has ruled
that such expenditures are without legal sanction
All receipts disclosed by examination have been accounted for and
expenditures for the period under review were within the limits of
budgt approvals and supported by proper voucher
Appreciation is expressed to the officials and staff of the College
for the cooperation and assistance given the State Auditors office
during this examination and throughout the year565
UNIVERSITY SYSTEM
DIVISION OF AGRICULTURAL EXTENSION566
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF AGRICULTURAL EXTENSION ATHENS
RECEIPTS 1949 1950
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Grants from U S Government
Grants from Counties
Donations
Earnings Development Service
Total Income Receipts
NONINCOME
Private Trust Accounts
CASH BALANCES July 1st
Budget Funds
Private Trust Accounts
Total
48100000 44400000
116531390
412000
860653
4632598
121961850
432000
1088624
5186746
170536641 173069220
3599054
5562356
207073
4623907
8266296
268764
179905124 186228187
PAYMENTS
EXPENSE
Personal Services 129298829
29088956
4141240
1371382
Travel
Supplies Materials
Communication
131682686
31169928
4990404
1253649
122242
4571850
208901
9400
450
693061
291505
Total Expense Payments 167832701 174994076
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
110857
2448746
257998
7900
133602
765903
207288
OUTLAY
Equipment
NONCOST
Private Trust Accounts
3537363
4583755
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Accounts
8266296
268764
6341440
308916
Totals 179905124 186228187567
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF AGRICULTURE EXTENSION ATHENS
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
CASH ASSETS
Available Cash in Bank
Budget FundsFederal 2311875
State and Other 4029565
6341440
Private Trust and Agency Funds 1317352
Total Cash in Bank
Accounts Receivable
Tennessee Valley Authority
7658792
739115
8397907
LIABILITIES RESERVES SURPLUS
LIABILITIES
None reported
RESERVES
For Extension ProgramFed Funds
Regional Film Committee
Restricted Funds
Conservation MovieDonated Funds
Georgia Eggs IncDonated Funds
Private Trust and Agency Funds
SURPLUS
Unappropriated Surplus
Total Liabilities Reserves Surplus
2311875
1147333
189017
4330
1317352
4969907
3428000
8397907568
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF AGRICULTURE EXTENSION ATHENS
SUMMARY
FINANCIAL CONDITION
The Division of Agricultural Extension at
the fiscal year on June 30 1950 with a surplus of 3428000 alter
providing reserves of 2311875 for unallotted Federal Funds 11
47333 Regional Film Committee funds for restedpurposes 1
890 17 funds donated for Conservation movie 4330 donated lor
Georgia Eggs Inc and 1317352 for U S Income taxes retire
ment contributions and insurance premiums to be remitted
Assets on this date consisted of 7658792 cash in banks and
accounts receivable due from the Tennessee Valley Authority amount
ing to 739115
The unexpended Federal Funds held on this date amounting to
2311875 are deductible from future appropriations and are dis
tributed as follows
SmithLever BankheadJones
BankheadFlanagan
Research and Marketing
Farm Housing
20779
1835232
431730
24134
2311875
REVENUE COLLECTIONS
Federal Grants in the period under review to the Division of
Agricultural Extension were 121961850 and 57600 37 was re
eved from the Tennessee Valley Authority Clarke Countyan other
sources making total revenue collections for the year 1277 21887
ai of which was transmitted to the Board of Regents within the fis
cal year ended June 30 1950
AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet the years general operating expenses
was 173069220 and was provided by 1 72121887 allotment to
the Division by the Regents of the University System and 947333
received from the Regional Film Committee
The 173069220 income together with the 8266296 cash bal
ance at the beginning of the fiscal period made a total of 1813
35516 available569
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF AGRICULTURE EXTENSION ATHENS
174994076 of the available funds was expended in the year for
budgetapproved items of expense and 6341440 remained on hand
June 30 1950 the end of the fiscal period
Of this remaining cash balance 2311875 is in unallotted Fed
eral Funds 1340680 donated and restricted funds and the remain
der represents surplus State funds available for expenditure in the
next fiscal period subject to budget approvals
COMPARISON OF OPERATING COSTS
Expenditures by the Division for the past three years are com
pared in the following statement570
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF AGRICULTURE EXTENSION ATHENS
YEAR ENDED JUNE 30th
BY ACTIVITY 1950
Administration 2602306
Publications 9403513
County Agent Work 71960415
Home Dem Agent Work 37590573
Home Improvement 596296
Nutrition 1075751
Textiles Clothing 334963
Utilization 1095517
Child Development 576306
Home Industries 535878
Program Analysis 47856
Negro County Agent Work 10246865
Negro Home Dem Agent Work 6215578
Four H Club Work 5995290
Economics and Marketing 4608780
Research and Marketing 684934
Consumer Education 472943
Beef Cattle Sheep 654748
Dairying 2736326
Poultry 1351449
Swine 727979
Agronomy 3673346
Horticulture 1622748
Agric Engineering 2586197
Forestry 839392
Soil Conservation 155625
Recreation 642984
Wildlife Conservation 115240
Bee Culture 202659
Emergency Farm Labor
Egg Marketing 387612
Georgia Eggs Inc See
IncomeDonation 395670
Conservation Movie 335226
Tenn Valley Authority 4523111
Total Cost Payments 174994076
1949
2751795
6725472
70477232
35847363
580492
1062453
526611
1081883
575692
511958
189102
9609533
6055815
4936417
4783990
717840
277346
647692
2655124
1309378
736592
3528789
1523494
2433425
1402674
948784
641945
441562
496414
162994
4192841
1948
2383433
5542393
64775418
33279247
548227
876378
530008
1032114
539933
502797
289992
8889255
5346962
4260499
4068123
289652
210756
1970739
1232450
665720
3207542
1721682
1953199
1179911
819460
508619
280429
208878
4237800
164384
4401418
167832701 155917418571
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OP AGRICULTURE EXTENSION ATHENS
YEAR ENDED JUNE 30th
BY OBJECT
1950
Personal Services 131682686
Travel Expense 31169928
Supplies and Materials 4990404
Communication Services 1253649
Heat Light Power Water 122242
Printing and Publicity 4571850
Repairs and Alterations 208901
Rents 9400
Insurance and Bonding 450
Equipment 693061
Miscellaneous 291505
Total Cost Payments 174994076
Number of Employees at
June 30 732
1949
1948
29298829 124641997
29088956 24109988
4141240 3320941
1371382 1175798
110857 175127
2448746 1428558
257998 193973
7900 7400
133602
765903 738981
207288 124655
167832701 155917418
775
710572
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF AGRICULTURE EXTENSION ATHENS
GENERAL
In the period covered by this report payments amounting to
25979782 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 1950 for accounting purposes These funds were not re
ceived or disbursed by the Comptroller of the University and there
fore have not been included in the within report
Books and records of the Division of 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 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 Auditors office
during this examination and throughout the year573
UNIVERSITY SYSTEM
DIVISION OF GENERAL EXTENSION
ATHENS574
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF GENERAL EXTENSION ATHENS
RECEIPTS 1949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 3258000
Revenues Retained
Earnings Educational Services 24076108
Total Income Receipts 27334108 V 25484829
CASH BALANCES JULY 1st
Budget Funds 1434445
Totals 25899663
4730000
20754729
4532113
30016942
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total Expense Payments
CASH BALANCES JUNE 30th
Budget Funds
Totals
17137918
1177383
272123
777658
437716
54584
255084
113135
911953
229996
4532113
18918435
1346585
359085
779610
632441
59214
339467
73264
1683846
160300
21367550 24352247
5664695
25899663 30016942575
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF GENERAL EXTENSION ATHENS
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
CASH ON HAND AND IN BANKS
Revenue Collection Account 820934
Operating Account 4843761 f
Accounts Receivable
Total Current Assets 8091206
5664695
2426511
LIABILITIES RESERVES AND SURPLUS
RESERVES
Revenue Collections to be transmitted to
Regents of the University System
820934
SURPLUS
For Operations
Total Current Liabilities
Reserves and Surplus
7270272
8091206576
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 1950 with a surplus of
7270272 available for operations subject to budget approvals
after providing reserve of 820934 for revenue collections to be
transmitted to the Central Office of the Regents of the University
System
REVENUE COLLECTIONS
Revenue collections in the year ended June 30 1950 were 212
88844 of which 12318935 was from OffCampus Centers 47
57521 from Correspondence Courses 965046 film rentals 27
13327 PartTime Special Courses and 534015 transfer from the
Educational and General Fund
The 21288844 collected in the year together with a cash bal
ance of 841671 on hand at the beginning of the period made a
total of 22130515 to be accounted for Of this amount 21309581
was transmitted to the Central Office of the Regents of the Uni
versity System and 820934 remained on hand June 30 1950 to be
transferred in the next fiscal year
AVAILABLE INCOME AND OPERATING COSTS
Allotment made to the Division by the Regents for operations in
the year ended June 30 1950 was 26679581 From the amount re
ceived 1174015 was transferred to other units and funds leaving
net income available to the Division of General Extension 255
05566
The 25505566 income and 3690442 cash balance at the be
ginning of the period made 29196008 funds available with which
to meet the Divisions operating costs for the year
24352247 of the available funds was expended for general oper
ating expense and 4843761 cash balance was held June 30 1950 the
end of the fiscal year
This remaining cash balance represents funds which have been
provided in excess of obligations incurred and will be available for
expenditure in the next fiscal period subject to budget reapprovals577
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF GENERAL EXTENSION ATHENS
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the Division of General
Extension the past three years are compared in the following state
ment
YEAR ENDED JUNE 30th
BY ACTIVITY 1950 1949 1948
Administration 2392580 2318649 3698022
Forums 807917 791316 594613
Plant 119600 119600 323260
AudioVisual Aid 2970882 2381383 1651801
Correspondence 3794148 3593370 1996522
Other Instruction 3043002 2218558 3153554
1593592 1444997
3423767 2863695 2399973
Gainesville Center 1047322 918532 748698
2142971 1679893
Savannah Center 1878313 1427675
SavannahSummer Session 728331
Waycross Center 1138153 881551 1048322
Totals 24352247 21367550 15614765
BY OBJECT
Personal Services 18918435
Travel Expense 1346585
Supplies and Materials 359085
Communication Services 779610
Heat Light Power Water
Printing Publicity 632441
Repairs 59214
Rents 339467
Insurance Bonding 73264
Equipment 1683846
Miscellaneous 160300
Totals 24352247
Number of Employees
June 30th 28
17137918 11900106
1177383 1135320
272123 283002
777658 761012
20136
437716 158812
54584 50635
255084 340987
113135 65798
911953 863536
222996 35421
21367550 15614765
34
29578
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF GENERAL EXTENSION ATHENS
GENERAL
The Division of General Extension is handled as a part of the
University of Georgia at Athens with receipts and disbursements
going through the same bank accounts However separate report is
being filed covering the operations of the Extension Division
On the night of May 11 1950 the safe and its contents at the
Rome OffCampus Center were stolen All ascertainable loss sus
tained by the Division of General Extension has been recovered from
the insurance company However since the receipts books of the
Rome Center were in the safe at the time of the theft it was im
possible to compare receipts from this Center with duplicates of re
ceipts issued to students as was done in other Centers
Copies of letters and reports regarding the theft are as follows579
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF GENERAL EXTENSION ATHENS
COPY
May 31 1950
Mr W W Noyes Treasurer
Regents of the University System of Georgia
20 Ivy Street Southeast
Atlanta 3 Georgia
Dear Mr Noyes
I am enclosing a copy of a letter from Mr Ernest A Lowe with
Cw I161 attaCh6d frm Mr Jim Scarborough in connection
with the burgry at Rome If there is any further Information ttt
we can furnish please do not hesitate to call upon us
Yours very truly
J D Bolton
Comptroller
May 30 1950
COPY
Mr J D Bolton
Office of the Comptroller
MEMORANDUM
Mr J D Bolton
Comptroller
I am attaching copy of letter which I have today received from
Mr Scarborough which gives us a later report on the burglary at
Rome Apparently the only items now missing are the safe the re
ceipt books and 12734 in cash This is predicated on the assumption
that the petty cash check and the salary check made out to Scar
borough have been stopped by our local bank
Sincerely yours
Ernest A Lowe Director
Division of General Extension580
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF GENERAL EXTENSION ATHENS
May 24 1950
COPY
Mr E A Lowe Director
Division of General Extension
University of Georgia
Athens Georgia
Dear Mr Lowe
On May 11 I wrote you to report that the safe at the Rome Off
Campus Center had been stolen and at that time I told you that there
were five checks and two IOUs in the safe I thought that you would
now like to know what I have done about collecting these items
Two of the checks were from the University made out to me and
I told you about this in my leter of the 11th so that you could stop
payment on them They were for 28980 and 1353 respectively
The check for 500 was from William T Murdock a student at
the center Mr Murdock has stopped payment on the check which
has not as yet cleared the bank and says that he will issue a dupli
cate
The check for 180 was from Reginald E Holladay also a stu
dent at the center He has stopped payment on the check and has
issued me a duplicate in the amount of 180 No one has attempted
to cash his check with the Rockmart bank
The fifth check for 350 was from Mr H E Kinney who had
taught a course for us in Dalton and was in payment for an Eco
nomics book which I sent to him in Dalton I have a letter from Mr
Kinney to the effect that he has stopped payment that the check has
not been cleared at his bank and In the event that I forget this to
reissue the check please remind me of it in three or four weeks
All checks plus an IOU for 2000 tuition advance from Miss
Frances Reid were in the bookstore account I have collected the
2000 from Miss Reid and have given her my personal receipt for her
lost IOU
The other IOU for 5000 was for the money I had taken to Ex
celsior Springs as a safety fund I have replaced this with the travel
check which I received from the University to cover expenses of this
trip581
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OP GENERAL EXTENSION ATHENS
The only items missing now are the safe 12734 in cash 11 67
m bookstore funds 9536 in the student activity fund and 2o31
petty cash Also in the safe were receipt book duplicates and receipts
tor bills paid out of the student activity fund About 200 in funds
from sale of candy etc was missing from the desk drawer At least
two belt buckles a quantity of candy and some university stickers
were also missing I have no way of knowing whether any books were
stolen since we do not take a nightly inventory of books Police have
found nothing
Sincerely
s Jim Scarborough
COPY
Regents of the University System of Georgia
20 Ivy Street Southeast
Atlanta Georgia
TT June 27 1950
Mr H S Walker Claims Representative
Royal Indemnity Company
1115 Healey Building
Atlanta Georgia
Dear Mr Walker
Re 33600253 Burglary
Regents University System of
Georgia Div of General
Extension Rome Georgia
We wish to acknowledge receipt of your letter of June 26th in
closing Proof of Loss form in the amount of 20277 in connection
with the recent burglary loss at Rome Georgia
As requested in your letter we are returning the Proof of Loss
executed in duplicate and a copy of the letter from Mr Bolton giving
the value of the safe as being 7543
Trusting we may expect to receive a remittance from you so that
it can be forwarded to the University before the end of this month
and the end of our fiscal year
Yours very truly
W Wilson Noyes582
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF GENERAL EXTENSION ATHENS
COPY
University System of Georgia
20 Ivy Street Southeast
Atlanta Georgia
June 29 1950
W Wilson Noyes
Treasurer
Mr J D Bolton Comptroller
University of Georgia
Athens Georgia
Dear Mr Bolton
We are pleased to forward herewith our check No 1229 in the
amount of 20277 which covers remittance received from Royal In
demnity Company in connection with the burglary and theft at the
Rome OffCampus Center Rome Georgia
Yours very truly
W Wilson Noyes
COPY
Mr E A Lowe
General Extension
July 5 1950
Dictated 7350
Dear Mr Lowe
We received a check from Mr Noyes in the amount of 20277 in
connection with the burglary of the Rome OffCampus Center This
check came in on June 30 and we then and there credited 2500 to
the Petty Cash Account The balance of it was held over until July
3 and 10234 went into the income of the Rome Division and 7543
to the credit of Equipment Rome Division I imagine that the Rome
Center will want to send us a statement as to where this income
should go and if it is credited to the wrong account checks may be
drawn and adjustments may be made In connection with the Equip
ment I would suggest that you order immediately another safe to
take this ones place and it can be charged against this same
account583
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF GENERAL EXTENSION ATHENS
If there is any further information that we can furnish please do
not hesitate to call upon us
Yours very truy
J D Bolton
Comptroller
All receipts disclosed by records have been accounted for and ex
penditures for the period under review were within the limits of
budget approvals and appeared to be for proper school purposes
Appreciation is expressed to the officials and staff of the Uni
versity and the Extension Division for the cooperation and assistance
given the State Auditors office during this examination and through
out the year585
UNIVERSITY SYSTEM
UNIVERSITY OF GEORGIA
ATHENS580
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
RECEIPTS 1949 1950
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 124986595
Transfers from Public Trust Funds 840000
Revenues Retained
Grants from U S Government 7043396
Grant from Counties 2736415
Donations 11204940
Earnings Educational Services 337759751
Total Income Receipts 484571097
NONINCOME
Public Trust Funds
Transfers to Spending Units 1265272
Transfers to Other Trust Funds 9361526
Investments 172152368
Income 4999875
Gifts for Principal 24505851
Private Trust Funds 73759177
CASH BALANCES JULY 1st
Budget Funds 167328387
Public Trust Funds 14561577
Private Trust Funds 17429569
Totals 948681102
151438705
840000
6899000
2873970
5733757
313738516
481523948

920000
3143403
33620222
7145805
1249018
53283167
126404009
6637646
20786004
726586416587
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
PAYMENTS 1949
1950
EXPENSE
Personal Services 300625452
Travel 7870665
Supplies Materials 81397438
Communication 29 983 42
Heat Light Power Water 15206965
Publications 55 178 n
RePairs 13L57855
Rents 2550272
Insurance 7495395
Eqmpment 25355988
Miscellaneous 4016606
Total Expense Payments 466192789
OUTLAYS
Lands Improvements
Personal Services
Travel
Supplies Materials
Repairs
Insurance
Contracts
Equipment
3453604
13450
683654
1150931
180400
53397079
423568
300509649
7337731
77678643
3297850
15763522
5380429
10800328
2282571
888786
19451525
4104455
447495489
10278121
56665
3292541
118035
79683036
228027
Total Outlay Payments 59302686 93656425
NONCOST
Public Trust Funds
Investments 197397231
Expenses Objects of Trust 1557995
Private Trust Funds 704 02742
CASH BALANCES JUNE 30th
Budget Funds 126404009
Public Trust Funds 6637646
Private Trust Funds 20736004
Totals 948681102
30523447
804952
57042203
66776043
13260889
17026968
726586416588
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
BALANCE SHEET
JUNE 30 1950
ASSETS
1REVENUE COLLECTIONS
Cash on Hand and in Bank
2EDUCATIONAL AND GENERAL
Cash on Hand and in Bank
Accounts Receivable
Veterans Administration
Air Travel Deposit
Total AssetsEduc and General
AUXILIARY ENTERPRISES
Cash on Hand and in Bank
Accounts ReceivableVet Adm
Inventories
20127173
42500
4421839
Total AssetsAuxiliary Enterprise
43426665
20169673
63596338
18927539
2404726
3000107
24332372
Endowment
4PUBLIC TRUST FUNDS Fund
Investments
Stocks and Bonds 174562120
Real Estate 3746568
BuildingsU of Ga 29606636
Fraternity Homes 2525000
Bldgs No Ga College
Bldgs Ga St College
Student Notes
Total Investments 210440324
Cash in Bank 806892
Total Public Trust
Fund Assets 209633432
Loan
Funds
17662600
1392099
16886565
6464166
3707609
2766128
10552058
59431225
14067781
Totals
192224720
5138667
46493201
8989166
3707609
2766128
10552058
269871549
13260889
73499006 283132438589
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
BALANCE SHEET
JUNE 30 1950
LIABILITIES RESERVES FUND BALANCES AND SURPLUS
REVENUE COLLECTIONS
Reserve for Funds to be transmitted to
Regents of the University System
2EDUCATIONAL AND GENERAL
Liabilities
Purchasing Orders Outstanding
Reserves
For Unearned Income
For Restricted Funds
For Insurance and Hospitalization
For Plant Additions and Improvements
Surplus
For Operations
7008056
3155312
232330
31827041
4421839
Total Liab Res SurpE G
1982856
42222739
19390743
63596338
3AUXILIARY ENTERPRISES
Liabilities
Purchase Orders Outstanding
Surplus
For Operations
Invested in Inventories
Total Liab and SurpAux Ent
21252854
3000107
79411
24252961
24332372
4PUBLIC TRUST FUNDS
Endowment
Funds
Fund Balances
For Objects of Trust 12785573
For Investments 196847859
Loan
Funds
23060134
50438872
Totals
35845707
247286731
Total Fund Bal 209633432 73499006 283132438590
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
BALANCE SHEET
JUNE 30 1950
ASSETS
5PRIVATE TRUST AND AGENCY FUNDS
Cash on Hand and in Bank
Total AssetsPrivate Trust Accounts
6PLANT FUNDS
Land
Franklin Campus 63 Acres
College of Ag Campus 150 Acres
Coordinate Campus 57 Acres
OffCampus
Denmark 150 Acres
Whitehall 1875 Acres
Hardeman 462 Acres
Watson Springs 607 Acres
Other Tracts 870 Acres
Total Land 4234 Acres
Buildings
Franklin Campus 466465241
Presidents Home J 12487682
College of Agri Campus 343223150
Coordinate Campus 49900000
Farms 17287000
889363073
Pub Tr Funds Invested in Bldgs 46493201
Improvements other than Bldgs
Streets and Sidewalks 23836973
Lighting System 3873042
Heating System 12671767
Water System 1500000
Landscaping Presidents Home 1147354
Equipment
Total Physical Plant Assets
21379329
21379329
10000000
4500000
4560000
750000
1867500
250000
900000
3265000
26092500
842869872
43029136
257074108
1169065616
1565927932591
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
BALANCE SHEET
JUNE 30 1950
LIABILITIES RESERVES FUND BALANCES AND SURPLUS
5PRIVATE TRUST AND AGENCY FUNDS
Fund Balances
Private Trust Accounts e 170 269 68
U S Taxes 3141470
Tea Ret System Contiibutions 12 10891
Total Private Trust Fund Balances 213
79329
6PLANT FUNDS
Surplus Invested in Fixed Assets
Land 26092500
Buildings 842869872
Improvements other than Buildings 430 291 36
Equipment 257074L08
Total Surplus Invested in Fixed Assetsn 690 65616
1565927932592
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
SUMMARY
FINANCIAL CONDITIONBUDGET FUNDS
EDUCATIONAL AND GENERAL FUNDS
The University of Georgia at Athens ended the fiscal year on
June 30 1950 with a surplus available for general operations of
19390743 after providing the necessary reserve of 1982856 for
liquidation of outstanding purchase and reserving 31827041 for
plant additions and improvements 7008056 for unearned income
3155312 restricted funds and 232330 for insurance and hospital
ization
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary
enterprises at the University of Georgia on June 30 1950 was 212
52854 and 3000107 was invested in inventories after providing
reserve of 79411 for unliquidated purchase orders
REVENUE COLLECTIONS
Revenue collections in the year ended June 30 1950 were 1643
56545 student fees 6899000 U S MorrillNelson Grants 840000
endowment income 41729868 from sales and services 5733757
in gifts 10413729 from Clarke County Board of Education Veterans
Guidance rents and other sources 15124121 vocational funds re
ceived from the State Department of Education and 384684 from
the Department of Public Health making total revenue collections
245481704 Of this amount 1762223 was transferred to the
Educational and General Fund leaving net revenue receipts of
243719481
The net collections of 243719481 together with cash balance
on hand at the beginning of the year of 3997990 made a total of
247717471 to be accounted for
Of the 247717471 to be accounted for 243295632 was trans
mitted to the Central Office of the Board of Regents within the
period under review and 4421839 remained on hand June 30 1950
to be transferred in the next fiscal period593
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet the years educational and general
operating expenses amounted to 380987755 and was provided by
379225532 allotment by the Regents and net transfers of 1762223
from other funds
The 380987755 income provided and the 121114182 cash
balance at the beginning of the period made 502101937 funds avail
able with which to meet the educational and general costs in the year
368762305 of the available funds was expended for educational
and general operating expenses and 89912967 was paid for new
buildings improvements and equipment leaving a cash balance on
hand June 30 1950 of 43426665
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Earnings of auxiliary enterprises in the year just closed were
32806915 from dormitories 44242717 from dining halls 150
28396 from book store 5472024 from printing department and
2562292 from egg contest and cow testing a total of 100112344
The 100112344 income together with the 1291837 cash bal
ance at the beginning of the year made a total of 101404181
available with which to meet operating costs of the auxiliary enter
prises in the period under review
78733184 of the available funds was expended for the current
operating expenses of the auxiliary enterprises 3743458 was paid
for buildings and improvements and 18927539 remained on hand
June 30 1950 the end of the fiscal year
COMPARISON OF OPERATING COSTS
Expenditures for the operting costs of all activities at the Uni
versity the past year are compared with the previous years expendi
tures in the statement following594
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
YEAR ENDED JUNE 30th
BY ACTIVITY
1950
1949
EDUCATIONAL AND GENERAL
Administration and General 29702697
PlantExpense 31926822
PlantOutlay 89912967
Libraries 19386175
Instruction 192231500
Research 26264166
Services Related to Instruction 42007097
Extension 27243848
Total Educational and General 458675272
AUXILIARY ENTERPRISE
Dormitories 22749699
Dining Halls 42579882
Dorm and D HGeneral
Expense 2264585
Outlay 3743458
Other Auxiliary Enterprises 11139018
Total Auxiliary Enterprises 82476642
Total Cost Payments 541151914
30657695
42591076
56218547
20094976
190134401
26842315
50689718
20220409
437449137
17874697
45890619
2780287
3084139
18416596
88046338
525495475595
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
YEAR ENDED JUNE 30th
BY OBJECT
Personal Services
Travel Expense
Supplies and Materials
Communication Services
Heat Light Power and Water
Printing Publications
Repairs
Rents
Insurance Bonding
Equipment
Miscellaneous
1950
1949
300509649 300625452
7337731 7870665
77678643
3297850
15763522
5380429
10800328
2282571
888786
19451525
4104455
81397438
2998342
15206965
5517811
13157855
2550272
7495395
25355988
4016606
Total Expense Payments
Outlay
Land Buildings and
Permanent Improvements
Equipment
447495489 466192789
93428398
228027
58879118
423568
Total Cost Payments 541151914 525495475
Number of Employees June 30th
939
985
Average Student Enrollment
Fall Quarter
Winter Quarter
Spring Quarter
Summer School
6226 7071
5720 6387
5436 6037
5794
3490
Cost PaymentsRegular Term
Fall Winter Spring Qtrs
Expense 431315721
Outlay 93656425
Total CostRegular Term 524972146
Cost PaymentsSummer School 1 16179768
6498
3728
449587022
59302686
508889708
16605767
Total Cost Payments 541151914 525495475
Annual Sudent Per Capita Cost Regular
TermFall Winter Spring Qtrs
Expense
Outlay
74442
16164
69188
9126
90606
78314596
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
PUBLIC TRUST FUNDS
Public Trust Funds consist of Student Loan Funds and Endow
ment or nonexpendable funds
Receipts in the year ended June 30 1950 were 33620222 from
investments realized 7112805 income of trusts 1249018 gifts for
principal and 33000 recoveries on notes previously charged off a
total of 42015045 Net transfers of 4063403 as detailed in the
unit report leaving net receipts of 37951642
Of the 37951642 net receipts and 6637646 cash held at the
beginning of the fiscal year 30523447 was reinvested and 804952
expended for objects of trust leaving a cash balance on hand at June
30 1950 of 13260889
Student Loan Funds on June 30 1950 were invested as follows
Stocks and Bonds
Real Estate
BuildingsU of Ga
Fraternity Homes
BuildingsNorth Ga College
BuildingsGa State College
Student Notes
17662600
1392099
16886565
6464166
3707609
2766128
10552058
Total InvestmentsStudent Loan Funds 59431225
On the same date Student Loan Funds had a cash balance of
14067781 consisting of 23060134 available for loans to students
and an overdraft of 8992353 in cash for investment
Endowment Funds held June 30 1950 totaled 208826938 con
sisting of 209633830 invested as shown below with a net over
draft of 806892 in cash balance on this date
Stocks and Bonds 174562120
Real Estate 3746568
BuildingsU of Ga 28800142
Fraternity Homes 2525000
Total InvestmentsEndowment Funds 209633830
The investment of Public Trust Funds in buildings of the Uni
versity of Georgia and other units of the University System of
Georgia as well as Fraternity Homes is being liquidated under an
597
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
amortization plan as shown in schedules on pages 3946 of unit report
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds being administered on June 30
amounted to 21379329 of which 17026968 was for student or
ganizations and others as shown in schedule on pages 4850 31
41470 U S Withholding Taxes to be remitted to the Collector of
Internal Revenue and 1210891 contributions for remittance to the
State Teacher Retirement System
PLANT FUNDS
On June 30 1950 the University of Georgia had an investment
of 1169065616 in lands buildings and equipment based on ap
praisals of University Officials as follows
Lands
Buildings
Improvements Other Than Buildings
Equipment 257074108
26092500
842869872
43029136
Total
1169065616
GENERAL
Cash on hand was verified as of November 20 1950 On this date
a ticket was being held for 6144 dated October 20 1950 for travel
advance made to Dean William Tate On being brought to the atten
tion of the Comptroller of the University a check was secured from
Mr Tate to cover this item before completion of examination
Executive Order dated July 13 1938 banned the practice of mak
ing advance payments of salaries or travel expenses to officials
andor employees of all State Departments said order is still in force
and effect
Also carried as cash items were memorandums of accumulated
shortages aggregating 52840 all of which have accumulated from
the handling of cash over a ten year period from 1941 to 1950 The
necessity for clearing these items was brought to the attention of
the Comptroller598
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
The Comptroller of the University is bonded in the amount of
5000000 and other officials and employees in varying amounts
under schedule bond
All receipts disclosed by examination have been accounted for and
expenditures for the period under review were within the limits of
budget approvals and appeared to be for proper school purposes
Appreciation is expressed to the officials and staff of the Uni
versity for the cooperation and assistance given the State Auditors
office during this examination and throughout the yearUNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
PUBLIC TRUST FUNDS
ANALYSIS OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1950
RECEIPTS
Endowment
Fund
Student
Loan
Funds
599
Total
INVESTMENTS REALIZED
Bonds 15665000
Stocks 1456800
Real Estate 1400000
Buildings U of Georgia 3143649
North Georgia College
Georgia State College
Fraternity Homes 175000
Student Notes
21840449
INCOME FROM INVESTMENTS
Interest on Bonds 3769589
Dividends on Stocks 1265190
RentsReal Estate 362618
RentsUniv of Ga Bldg 932281
RentsNorth Ga College
RentsGeorgia State College
RentsFraternity Homes 120375
Interest Student Loan
Loss Sale of Securities 1286446
5163607
FUND TRANSFERS
Frm 1261754
To 6799838
5538084
GIFTS FOR PRINCIPAL 1433731
NOTES RECOVERIES 33000
22932703
BALANCES JULY 1 1949 3414106
19518597
6775000 22440000
2900 1459700
27026 1427026
2333349 5476998
85191 85191
115260 115260
166928 341928
2274119 2274119
11779773 33620222
519596 4289185 1265190
39949 402567
565662 1497943
113784 113784
86440 86440
158731 279106
465036 465036
1286446
1949198 7112805
P 2529856 3791610
1055175 7855013
1474681 4063403
184713
1249018
33000
15018939 37951642
10051752 6637646
25070691 44589288600
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
PUBLIC TRUST FUNDS
ANALYSIS OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1950
PAYMENTS
Endowment
Fund
Student
Loan
Funds
Total
INVESTMENTS
Bonds
Real Estate
Fraternity Homes
Student Loans
20080000
1390000
1419125
5475375
2153947
21470000
1419125
5475375
2158947
20080000 10443447 30523447
EXPENSE OF TRUSTS
Salary of Trustee 180000
Repairs to Buildings 53640
Fire Insurance 3050 2358
Objects of Trust
600
Prizes Scholarships Awards 145208 20000
Student Notes Charged Off 15000
Collection ExpStud Notes 23154 339192
Charges on Sec Purchases 4394 13
Com on Sec Purchases 3153
Stocks Charged Off 12300 2900
245489 559463
20325489 11002910
180000
53640
5408
600
165208
15000
362346
4407
3143
15200
804952
31328399
BALANCES JUNE 30 1950 806892
14067781
13260889
19518597 25070691 44589288601
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OP GEORGIA ATHENS
PUBLIC TRUST FUNDS
ANALYSIS OF CHANGES IN INVESTMENTS
YEAR ENDED JUNE 30 1950
Endowment Funds
Balance
711949
Bonds 157620500
Stocks 13983420
Real Estate 5146568
BldgsUniv of Ga 31943791
Fraternity Homes 2700000
211394279
Student Loan Funds
Bonds 23047500
Stocks 3000
Real Estate
BldgsUniv of Ga 19219914
Fraternity Homes 1155719
North Ga College 3792800
Ga State College 2881388
Student Notes 10667230
Total Public Trust Funds
Bonds 180668000
Stocks 13986420
Real Estate 5146568
BldgsUniv of Ga 51163705
Fraternity Homes 3855719
North Ga College 3792800
Ga State College 2881388
Student Notes 10667230
Add
Invest
ments
Made
20080000
Deduct
Invest
ments
Realized
15665000
1456800
1400000
3143649
175000
Balance
6301950
162035500
12526620
3746568
28800142
2525000
20080000 21840449 209633830
1390000 6775000 17662500
2900 100
1419125 27026 1392099
2333349 16886565
5475375 166928 6464166
85191 3707609
115260 2766128
2158947 2274119 10552058
60767551 10443447 11779773 59431225
21470000
1419125
5475375
2158947
22440000
1459700
1427026
4670504
341928
85191
115260
2274119
179698000
12526720
5138667
46493201
8989166
3707609
2766128
10552058
272161830 30523447 32813728 269871549603
UNIVERSITY SYSTEM
GEORGIA INSTITUTE OF TECHNOLOGY
ATLANTA604
UNIVERSITY SYSTEM OF GEORGIA
INSTITUTE OF TECHNOLOGY ATLANTA
RECEIPTS
1949
1950
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
96992141
3472450
2541512
5000000
10334819
408428470
Total Income Receipts 526769392
81414576
3047640
5000000
16218712
488684474
594365402
NONINCOME
Public Trust Funds
Income from Investmentt
Gifts from Principal
Investmentsft
Transfers Other Trust Funds
Transfers to College Income
Private Trust Accounts
Total NonIncome Receipts

660247
1625315
7891704
4455310
3472450
59448073
69287682
34719312
2884013
43743845
103289
3047640
98014863
106979058
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds ttt
Private Trust Funds
Sinking Fund
Total Cash Balances
Totals
127967252
10879789
10228339
149075380
745132454
28258335
17627216
6814119
15476935
68176605
769521065
Notes
Includes Revenue Bond SF Receipts
In Transfers from Regents
In Earnings
To Setup 7148Cash Balance
Rentals and Interest
Total
21425625
7709743
23301442
52436810
Includes WGST Radio Station Receipts
t In Income
ft In Investments
ttt In 71 Cash Balance
Total
4343647
4500000
8656209
8812562
35514970
33000000
8812562
6297592UNIVERSITY SYSTEM OF GEORGIA
INSTITUTE OF TECHNOLOGY ATLANTA
PAYMENTS 1949
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Interest
Equipment
Miscellaneous
OUTLAYS
Lands Improvements
Personal Services
Supplies Materials
Publications
Contracts
Equipment
328475027
5236759
77918833
3329942
10618114
1959881
7548172
3847784
7795621
549172
3159875
31238299
4745575
Total Expense Payments 486423054
7722040
161844
2408
81085993
1806035
Total Outlay Payments 90778320
NONCOST
Public Trust Funds
ExpenseObjects of Trust 23625
Investments 3068557
Private Trust Accounts 62862293
Revenue Bonds 33800000
Total NonCost Payments 99754475
CASH BALANCES JUNE 30th
Budget Funds 28258335
Public Trust Fundsf 17627216
Private Trust Funds 6814119
Sinking FundRevenue Bonds 15476935
Total Cash Balances 68176605
Totals 745132454
1950
350680632
4613018
83410880
3179206
15246949
1679868
2321750
2259813
2925520
27645
6514250
37071381
5219742
515150654
3397984
178829
23494583
782680
27854076
303529
12934885
92058836
9000000
114297250
67841180
13352997
12770146
18254762
712219085
769521065
Note fIncludes WGST Radio Station
8812562
6297592606
UNIVERSITY SYSTEM OF GEORGIA
INSTITUTE OF TECHNOLOGY ATLANTA
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
BUDGET FUNDS
Available Cash
Revenue Collections
Educational Gen 23007891
Less Overage and Long
Acct 11330
Auxiliary Enterprises
Accounts Receivable
Educational and General
Veterans Administration
Army and Navy RehabStudents
Research
Auxiliary Enterprises
Veterans Administration
Utilities Deposits
Technical Institute
PUBLIC TRUST FUNDS
Available Cash
Investments
PRIVATE TRUST OR AGENCY FUNDS
Available Cash
Short Term Investments
TRUSTEE ACCOUNTRegents of the
Univ System
Housing Facilities Sinking Fund
Available Cash
Investments
Special AccountCallaway Apt No 1
Available Cash
Investments
500064
22996561
44333225
21942006
1397807
15913895
7055405
60410885
12552646
217500
67829850
39253708
7821174
300000
67466290
12770146
52322 17500000
167790 534650 18254762
213695930
WGST Radio Station is not included except at original gift valuation607
UNIVERSITY SYSTEM OF GEORGIA
INSTITUTE OF TECHNOLOGY ATLANTA
CURRENT BALANCE SHEET
JUNE 30 1950
LIABILITIES
ACCOUNTS PAYABLE
Education and General
Auxiliary Enterprises
1334882
1582947
RESERVES
Educational and General
Revenue for Funding to Regents 500064
Unearned Summer School Income 9777300
Purchase Orders Outstanding 2790372
Spec Reserves for Improvements 12297082
Restricted Funds 20820295
Scholarship Funds 2035134
Auxiliary Enterprises
Special Reserves for Improvements 2034500
Due Bond Sinking Fund from Housing
Revenue Account 4645768
Trustee Account
Housing Facilities Sinking Fund
Public Trust Funds
Private Trust or Agency Funds
SURPLUS
Educational and General 13495204
Auxiliary Enterprise 43891184
2917829
48220247
6680268
18254762
67466290
12770146
57386388
213695930
WGST Radio Station is not included except at original gift valuation608
UNIVERSITY SYSTEM OP GEORGIA
INSTITUTE OF TECHNOLOGY ATLANTA
SUMMARY
FINANCIAL CONDITIONBUDGET FUNDS
EDUCATIONAL AND GENERAL
The Georgia Institute of Technology Atlanta ended the fiscal
year on June 30 1950 with a surplus of 13495204 in its educational
and general fund after providing the necessary reserve of 1334882
to cover outstanding accounts payable and reserving 9777300 for
unearned income 2790372 for purchase orders outstanding 122
97082 for buildings and improvements 20820295 restricted funds
and 2035134 for scholarship funds
Assets on this date consisted of 22996561 cash on hand and in
bank and accounts receivable of 39553708
AUXILIARY ENTERPRISES
Surplus available for operation of the dormitories dining halls
and other auxiliary enterprises on June 30 1950 was 43891184
after reserves of 1582947 had been provided for accounts payable
2034500 for buildings and improvements and 4645768 for
amount due bond sinking fund from Housing Revenue Account
Auxiliary fund assets on this date consisted of 44333225 cash
on hand and in bank and 7821174 account receivable due from the
Veterans Administration
REVENUE COLLECTIONS
Revenue collections in the year ended June 30 1950 were 2710
99596 student fees and tuition 1959276 from the State Department
of Education 4280390 from the Veterans Administration for vet
erans guidance 2801135 Endowment Income 55914309 research
income 21218712 in gifts and grants and 2000601 from property
rents and other sources making a total of 359274019
The 359274019 collected together with 611759 held at the
beginning of the period made a total of 359885778 to be accounted
for Of this 359885778 in revenue funds 24175370 was trans
ferred to and retained in the Educational and General Fund 3352
10344 was transmitted to the Central Office of the Board of Regents
and 500064 remained on hand June 30 1950 to be transferred to
the Regents in the next fiscal period609
UNIVERSITY SYSTEM OF GEORGIA
INSTITUTE OF TECHNOLOGY ATLANTA
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Allotment to the Georgia Institute of Technology by the Regents
for general operations in the year ended June 30 1950 was 4146
65644 This was supplemented by 24175370 transfer from the Rev
enue Collection account 168039 from Auxiliary Enterprises and
246505 from Trust Funds for building rentals making total income
for educational and general purposes 439255558
The 439255558 income and the 25338580 cash balance at the
beginning of the period made a total of 464594138 available with
which to meet expenditures approved on budget for year ended
June 30 1950
414767330 of the available funds was expended for current
operating expenses 26818917 was paid for land buildings and
improvements and 23007891 remained on hand June 30 1950
the end of the fiscal year
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Earnings from Dormitories and Apartment rentals in the year
ended June 30 1950 were 51561736 of which 18287900 was
transferred to the Trustee Account of the Regents of the University
System as provided in Trust Indenture and Revenue Bonds 552
25445 was received from dining halls 42379135 from the College
Inn and 6219085 from military uniforms and other sources making
a total of 137097501
From the 137097501 receipts 168039 was transferred to the
Educational and General Fund account leaving net income of 1369
29462
The 136929462 net income and the 2307996 cash balance at
the beginning of the fiscal year made a total of 139237458 avail
able for operating the auxiliary enterprises in the period under review
93869074 of the available funds was expended for operation of
the auxiliary enterprises in the year 1035159 paid for land build
ings and improvements and 44333225 remained on hand June 30
1950610
UNIVERSITY SYSTEM OF GEORGIA
INSTITUTE OF TECHNOLOGY ATLANTA
The 18287900 transfer into the Trustee Account together with
other receipts and payments handled through this account will be
covered in later paragraphs
COMPARISON OF OPERATING COSTS
Expenditures for the educational and general activities and the
auxiliary enterprises the past two years are compared in the state
ment following
BY ACTIVITY
YEAR ENDED JUNE 30TH
1950
1949
EDUCATIONAL AND GENERAL
Administartion 28028526 30631734
Student Welfare 11065204 10701114
Instruction 179300632 161923942
Plant Including Outlay 101882665 139113472
Surplus Equipment 564836
Organized Research 58576271 61851319
Library 9678848 10382664
Extension 45384023 47949085
Veterans Guidance 4034618 3590482
Restricted Funds 3635460 2044396
441586247 468753044
AUXILIARY ENTERPRISES
Dormitories Housing 25796328
Dining Halls 52172523
College Inn 10426346
Military Uniforms 6509036
Trustee Acct Interest 6514250
28904158
62467746
10019147
3897404
3159875
101418483 108448330
543004730 577201374611
UNIVERSITY SYSTEM OF GEORGIA
INSTITUTE OF TECHNOLOGY ATLANTA
YEAR ENDED JUNE 30th
BY OBJECT 1950 1949
EXPENSE
Personal Service 350680632 328475027
Travel 4613018 5236759
Supplies and Materials 83410880 77918833
Communication 3179206 3329942
Heat Lights Power Water 15246949 10618114
Printing Publicity 1679868 1959881
Repairs 2321750 7548172
Rents 2259813 3847784
Indemnities 27645 549172
Insurance Bonding 2925520 7795621
Interest 6514250 3159875
Equipment 37071381 31238299
Miscellaneous 5219742 4745575
515150654 486423054
OUTLAYLands Bldgs and Improvements
Personal Service 3397984 7722040
Supplies Materials 178829 161844
To Contractors 18724518 74329710
Lands Bldgs 4770065 6756283
Equipment Other 782680 1808443
27854076 90778320
543004730 577201374
Number of Employees June 30th 1157 1104
Average EnrollmentRegular Term 4709 4992
Cost PaymentsRegular Term
Fall Winter Spring Qtrs
Expense 498633722 467693189
Outlay 27854076 90778320
Total CostRegular Term 526487798 558471509
Cost PaymentsSummer School
Expense 16516932 18729865
Total Cost Payments 543004730 577201374
Annual Student Per Capita Cost
Regular Term
Fall Winter Spring Qtrs
Expense 105889 93688
Outlay 5915 18185
Totals 111804 111873612
UNIVERSITY SYSTEM OF 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 the 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 51611865 and
included in the 55914309 income for research
This method of treating and reporting the account is in con
formity with the records of the Georgia Institute of Technology but
because of its closely allied activity it should perhaps be handled as
in integral part of Techs operations
TRUSTEE ACCOUNTREGENTS OF UNIVERSITY SYSTEM
Funds deposited in the Trustee Account in the period under review
amounted to 18292077 and consisted of 18287900 net revenues
from dormitories and apartments as provided in Trust Indentures
and recited in Georgia School of Technology Revenue Bonds dated
May 1 1946 and 4177 interest earned on investments of the fund
The 18292077 receipts together with the 15476935 cash bal
ance in this fund at the beginning of the year made total funds
available 33769012
From the 33769012 available funds interest due November 1
1949 and May 1 1950 was paid in the amount of 6514250 and
9000000 of the Georgia School of Technology Revenue Bonds re
tired and there remained on hand June 30 1950 18254762 in the
Trustee Account Of this balance 52322 was cash on hand or in
bank 17500000 invested in U S Treasury Certificates and 7
02440 deposited in a special bank account representing funds re
ceived from rents from Callaway Apartment No 1 This 702440
in special account is deposited with the Trustee as security and can
not be used to pay on the bonded indebtedness unless funds in the
regular sinking fund are not sufficient to meet the requirements
Callaway Apartment No 1 was released from the trust agreement
after all B bonds in the sum of 25000000 were paid but the net
funds were still to be placed in a special fund with the Trustee Inter
est received on this account is to be added to the account and all is613
UNIVERSITY SYSTEM OF GEORGIA
INSTITUTE OF TECHNOLOGY ATLANTA
to be returned to Georgia Tech when the dormitory bonds are paid
if none of it is required to be used on the bonded indebtedness on
account of the earnings from the other housing units not being suffi
cient to retire the bonds and interest
Under opinions of the Attorney General of the State of Georgia
dated October 18 and 24 1946 the 400000000 bonds referred to
in preceding paragraphs create no debt obligation against the State
of Georgia but only a lien on the net income of the specific properties
PUBLIC TRUST FUNDS not including WGST Radio Sta operat
ing account
Public Trust Funds held by the Georgia Institute of Technology
at June 30 1950 amounted to 67466290 and consisted of 7055405
cash on hand and in bank and 60410885 investments
Receipts and payments of the funds for the year ended June 30
1950 are summarized as follows
RECEIPTS
Income
795658
TransfersOther Public Tr Funds 103289
Gifts for Principal 2884013
Investments Realized 10743845
14526805
Cash BalanceJuly 1 1949 8814654
23341459
PAYMENTS
Objects of Trust 280700
Expense of Trust 22829
TransferEndowment Income to Tech 3047640
Investments Made 12934885
Cash BalanceJune 30 1950
16286054
7055405
23341459
The Public Trust Funds are reported by funds in the unit report
on pages 27 through 105614
UNIVERSITY SYSTEM OF GEORGIA
INSTITUTE OF TECHNOLOGY ATLANTA
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds on hand at the close of the fiscal
year on June 30 1950 amounted to 12770146 and are detailed on
page 24 and 25 of unit report
GENERAL
Bonds of the Comptroller Cashiers and Accountants of the Geor
gia Institute of Technology were in force and were on file in the office
of the Board of Regents
Included in report on page 12 is a schedule of the overages and
shortages at Cashiers windows at the General Office of the Georgia
Institute of Technology A balance of 11330 remained unaccounted
for at the end of the year
The distribution of receipts and payments in accounting records
is largely from Journal entries by totals Information for detail of
any account requires an analysis of various records and files This
makes it difficult to schedule any account and consumes an excessive
amount of time Records should carry as much detail information
as is consistent with efficient operation of the accounting office
Petty Cash in the General Office was examined October 4 1950
at which time it was found 462427 vouchers for travel advances
were being held Advance payments for travel expense were pro
hibited by Executive Order dated July 13 1938 to which attention
has been called in previous reports All advances outstanding at this
time should be collected and the practice of making advances dis
continued
Except as noted 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 Georgia
Institute of Technology for the cooperation and assistance given the
State Auditors office during this examination and throughout the
year615

UNIVERSITY SYSTEM OF GEORGIA
GEORGIA INSTITUTE OF TECHNOLOGY ATLANTA
PAYMENTS FOR LANDS BUILDINGS AND IMPROVEMENTS
YEAR ENDED JUNE 30 1950
EDUCATIONAL AND GENERAL
New Textile Building
Ray M LeeContractor 6792007
C T BakerHeatingAir Cond 119819
Newcomb Boyd Plumbing and
Elec Work 70180
BushBrown Gailey Hefferman
Arch Fees 319356
Resident Engineers
J Russell Courson 40000
R J Snelling 73600 7414962
Research Addition
Dye Const CoGen Contractors 10159292
BushBrown Gailey Hefferman
Arch Fees 904856
Seckinger Sons CoSteam Distribution
Lines 707500
Maxwell HitchcokReinforcing
Forms 14047
Hall Steel CoReinforcing Bars 5796
Frank G LakeLmbr Celotex Nails 48848
ShartHorsey HdwMachine Snaps 636
W C Caye CoFlexel Expan Joint 1176
Elec WholesalersElec Supplies 78308
W S Dickey ClayPipe 650 11921109
Fraternity Housing
Cooper Bond CooperReimb of
Expenses in Connection with Proposed
Ga Tech Fraternity Housing 49035
Temporary Architect Building
A G Penuel CoRFG Bldg for
Temp Arch Bldg 324900
City of AtlantaInstal of Water Meter 5000
Whitley Const Co3 Cu Yds Concrete 3315
HorneWilsonPipes Plugs Etc 26053 359268
BushBrown Gailey Hefferman
Remodeling Buildings 31704
Remodeling Old Textile Bldg 217752
Remodeling Old Textile Bldg R19 16700
Landscaping 66545 332701
City of Atlanta Fulton Cty Rl
Whiteway System 935503
Paving 435816 1371319616
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA INSTITUTE OF TECHNOLOGY ATLANTA
PAYMENTS FOR LANDS BUILDINGS AND IMPROVEMENTS
YEAR ENDED JUNE 30 1950
EDUCATIONAL AND GENERAL Continued
Classroom Building R17
BushBrown Gailey Hefferman
Dining Hall Addition Brittain
Dye Const CoGen Contr R39 77000
BushBrown Gailey Hefferman
Arch Fees R39 77450
New Library Building
BushBrown Gailey Hefferman
Arch Fees R55 779207
John E BurchardConsultant R55 71127
Design of Bradley Building
BushBrown Gailey Hefferman
Arch Fees R63
Total Educational General
REAL ESTATE PURCHASED
Property 297 8th St R7 383339
Atlanta Title CoRecording Dees
WMCA Prop R7 16480
Tax R7 6081
J R Bracewell AssoSurvey Land
Cobb Cty R7 20000
Atlanta Title Co SPE Prop Fowler
St R7 116094
Atlanta Title Co SPE Prop Fowler
St R16 296649
Atlanta Title Co SPE Prop Fowler
St R40 337257
R P BlackSurvey Blue Prints Fowler
St Lot 6100
Atlanta Title Co
Prop in Fulton Cobb Counties for
Y M C A 1938300
REAL ESTATE PURCHASES Equities
To Trust Funds for Equity in Harrison
Howell Dormitories
Howell
Harrison
359250
154450
850334
271583
377560
503149
23084011
3120300
880709
To Trust Funds for Equity in 17 Houses
Plum Cherry Sts 769056
Total Payments for Land and Improvements
1649765
4770065
27854076617
UNIVERSITY SYSTEM
UNIVERSITY OF GEORGIA
ATLANTA618
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATLANTA DIVISION
RECEIPTS 1949 1950
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Earnings Educational Services
Total Income Receipts
NONINCOME
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Private Trust Accounts
7550000
80090255
87640255
4084401
32804062
360349
12465500
78535531
91001031
3501318
48625947
521586
Totals 124889067 143649882
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
OUTLAY
Lands Buildings
Contracts
Equipment
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Accounts
52473849
546379
4879262
517251
1011405
780189
575565
96100
674596
2297752
409613
4336535
3219874
3923164
48625947
521586
63181928
817810
5082153
724404
1597197
630078
416073
136958
48326
2409206
280389
Total Expense Payments 64261961 75324522
177178
1311500
3417012
62813778
605892
Totals 124889067 143649882619
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATLANTA DIVISION
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
CASH ASSETS Available Cash 11686428 75470 6765465 181995 35919670 27500000
U S Treasury Certificates
Accounts Receivable Veterans Administration Education and General Tuition and Fees
Reader Service
Auxiliary Enterprises Books from Bookstore
Credit Union for Tuition and Fee Deposits 18709358
82129028
LIABILITIES
CASH LIABILITIES
Accounts Payable
RESERVES
Educ and General 122139
Aux EnterBookstore 139852
Purchase Orders Outstanding
ContractsWork in Progress
Revenue Funds to Be Funded to
Board of Regents
Trust FundsStudent Promotion
Group Insurance
SURPLUS
826937
3600000
4540939
560707
45185
261991
9573768
Educational and General 57228042
Auxiliary Enterprises 15065227 72293269
82129028
Note Book store inventory 2522072 at June 30 1950 not included with the as
sets in the above statement
3400000 was due the office building rental account by the bookstore
account at June 30 1950620
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATLANTA DIVISION
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The University of Georgia Atlanta Division ended the fiscal year
on June 30 1950 with a surplus of 57228042 in educational and
general funds after providing the necessary reserve of 122139 to
cover outstanding accounts payable and reserving 826937 for un
liquidated purchase orders and 3600000 for contract work in prog
ress
Educational and General Fund assets on this date consisted of
49833225 cash in banks and U S Treasury Certificates and 119
43893 accounts receivable due from Veterans Administration and
Credit Union
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary
enterprises at the College on June 30 1950 was 15065227 after
making provision for payment of 139852 outstanding accounts
payable
Assets on this date available for auxiliary enterprises consisted
of 8439614 cash in banks and 6765465 accounts receivable from
the U S Veterans Administration
REVENUE COLLECTIONS
Revenue collections in the fiscal year ended June 30 1950 were
73206598 from tuition 1439908 from fees and 313981 from
other sources making a total of 74960487
The 74960487 collected in the period together with a balance
of 2583601 on hand at the beginning of the year made 77544088
to be accounted for Of this amount 73003149 was transmitted to
the Central Office of the Board of Regents and 4540939 remained
on hand June 30 1950 to be transferred to the Regents Office in the
next fiscal period
TRUST FUNDS
Trust Funds held by the Division on June 30 1950 amounted to
605892 and consisted of 560707 for Student Promotion and
45185 group insurance premiums withheld from salaries to be
remitted to insurance company621
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATLANTA DIVISION
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet the years educational and general
operating expenses amounted to 85468649 and was provided by
allotment made to the unit by the Regents of the University System
The 85468649 income provided and the 38571892 cash bal
ance at the beginning of the period made 124040541 funds avail
able with which to meet educational and general costs in the year
74030138 of the available funds was expended for educational
and general operating expenses and 177178 paid for land buildings
and improvements in the year leaving a cash balance on hand June
30 1950 of 49833225
The above cash balance and the accounts receivable of 11943893
constitute the current assets available for educational and general
fund purposes on June 30 1950
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Net income of the Auxiliary Enterprises was 4556077 rentals for
building and parking lot 521776 net from refectory sales and 3500
from other sources less 1506309 purchases in book store over total
cash receipts making the Auxiliary Enterprises net income for the
year 3575044
The 3575044 net income and the 7470454 cash balance at the
beginning of the fiscal year made a total of 11045498 available
with which to meet operating costs of the auxiliary enterprises in the
period under review
1294384 of the available funds was expended for current operat
ing expenses of the auxiliary enterprises in the year and 1311500
used for purchase of cafeteria equipment leaving a cash balance on
hand June 30 1950 of 8439614
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 approvals622
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATLANTA DIVISION
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three
years are compared in the statement following
YEAR ENDED JUNE 30
BY ACTIVITY 1950
EDUCATIONAL AND GENERAL
Admin and Std Welfare 11071257
Plant 7882611
Library 3586542
Instruction 51666906
Public Forums
Total Educ and General 74207316
AUXILIARY ENTERPRISES
Bldg Rental Fund 1924270
Book Store 479164
Refectory 202450
Total Aux Enterprises 2605884
Total Cost Payments 76813200
BY OBJECT
Personal Services 63181928
Travel Expense 817810
Supplies and Materials 5082153
Communication Services 724404
Light Power Water 1597197
Printing Publicity 630078
Repairs Alterations 416073
Rents 136958
Insurance Bonding 48326
Equipment 2409206
Miscellaneous 280389
Total Expense Payments 75324522
Outlay
Land Buildings and
Permanent Improvements 177178
Equipment 1311500
Total Cost Payments 76813200
1949
1948
9315671 7127802
15325944 41852972
1980050 1694857
44327532 27240069 307514
70949197 78223214
531723 2271115
337450 277663
869173 2548778
71818370 80771992
52473849 36474823
546379 201728
4879262 4334532
517251 357750
1011405 786986
780189 287793
575565 3196448
96100 79225
674596 308800
2297752 3757310
409613 56967
64261961 49842362
4336535 30929630
3219874
71818370 80771992
623
UNIVERSITY SYSTEM OP GEORGIA
UNIVERSITY OF GEORGIA ATLANTA DIVISION
YEAR ENDED JUNE 30
1948
1949
242
149
BY OBJECT 1950
Number of Employees at
June 30 244
Average Student Enrollment
Fall Quarter 5 g5g
Winter Quarter 5 267
Spring Quarter 5 127
AverageRegular Term 5350
Summer School 3050
Cost PaymentsRegular Term
Pall Winter Spring Qtrs
Expense 67665957
Outlay 1477678
Total CostReg Term 69154635
Cost PaymentsSummer Sch 7658565
Total Cost Payments 76813200
Annual Student Per Capita Cost
Regular TermFall Winter
Spring Quarter
Expense 12648
Outlay 2 78
Totals 12926
GENERAL
The Director the Comptroller and the Book Store Manager are
bonded for 1000000 each Bookkeeper and Clerk for 1000 00 each
Treasurer of the Credit Union for 250000 and the Bookkeeper for
the Credit Union in the amount of 100000
Books and records of the School 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 Collet
for the cooperation and assistance given the State Auditors office
during this examination and throughout the year
5327 4819
4530 4185
4707 4161
4855 4388
2550 1920
58212821 46629933
7556409 30929630
65769230 77559563
6049140 3212429
71818370 80771992
11990 10626
1557 13547 7049
17675
625
UNIVERSITY SYSTEM
UNIVERSITY OF GEORGIA SCHOOL OF MEDICINE
AUGUSTA626
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA SCHOOL OF MEDICINE AUGUSTA
RECEIPTS 1949 1950
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
Total Income Receipts
NONINCOME
Public Trust Funds
Gifts for Principal
Interest on Investments
Investments
TransfersPub Tr Fds Other Units
TransfersBudget Funds
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Private Trust Funds
Totals
47000000 48392900
4970778
500000
2835000
11777019
345273
5004909
2466500
12874587
1000000
67428070 67738896
84404 60675
52581 423224
333920 452539
2936825
1000000
881189 825723
7383778
598959
646753
8089660
350264
558602
77400554 82436408627
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA SCHOOL OF MEDICINE AT AUGUSTA
PAYMENTS 1949 1950
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Pensions Benefits
Equipment
Miscellaneous
Total Expense Payments
OUTLAYS
Equipment
Lands Buildings
Contracts
NONCOST
Public Trust Funds
Investments
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
Private Trust Funds
Total
53679291
860460
3472532
272520
526709
633656
1403367
18849
437710
1297385
2141541
64744020
1724596
253572
710500
969340
8089660
350264
558602
42884071
781321
3489973
381262
946653
378771
931104
34597
207536
14275600
4488661
1491867
70291416
3017294
733353
5537140
2206233
650972
77400554 82436408628
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA SCHOOL OF MEDICINE AUGUSTA
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS f Total Educ and General Auxiliary Enterprises
OPERATING FUNDS Cash and in Banks 5537140 12150 3034361 3827979 957911 1709161
Accts Receivable Microscope Veterans Administration s 12150 2076450
8583651 4785890 3797761
PUBLIC TRUST FUNDS Cash and in Banks 2206233 1200000 1975018 2206494 2206233 1200000 1975018 2206494
U S Bonds
Student Loans
Lands Buildings

7587745 7587745
PRIVATE TRUST FUNDS Cash and in Banks 1 650972 650972

16822368 13024607 3797761
LIABILITIES RESERVES SURPLUS
OPERATING FUNDS
Accounts Payable 1087292 1075849
Aux Due to Educ and Gen 00 600000
PUBLIC TRUST FUNDS
Reserve for Pub Trust Funds 7587745 7587745
PRIVATE TRUST FUNDS
Reserve 650972 650972
RESTRICTED FUNDS
Reserve 2825775 2825775
SURPLUS
Educational and General 1484266 1484266
Auxiliary Enterprises 3186318
16822368 13024607
11443
600000
3186318
3797761629
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA SCHOOL OF MEDICINE AUGUSTA
SUMMARY
FINANCIAL CONDITIONBUDGET FUNDS
EDUCATIONAL AND GENERAL
The University of Georgia School of Medicine at Augusta ended
the fiscal year on June 30 1950 with a surplus of 1484266 after
providing the necessary reserve of 1075849 to cover outstanding
accounts payable and reserving 2825775 for restricted funds for
research
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary
enterprises at the School on June 30 1950 was 3186318 after pro
viding reserve of 611443 for accounts payable and amount due to
Educational General Fund
REVENUE COLLECTIONS
In the period under review the School collected 8337628 in tui
tion and fees 250000 from the City of Augusta 310612 book
store income and 519490 from sales rents and other sources mak
ing a total of 9417730
Of the 9417730 to be accounted for 200000 was transferred
to the Educational and General Fund and 9217730 transmitted to
the Central Office of the Board of Regents within the period under
review
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet the years educational and general
operating expenses amounted to 65282039 and was provided by
57610630 allotment from the Board of Regents 7471409 funds
received for restricted purposes as detailed on page 6 of the within
report and 200000 transfer from the Revenue Collection Account
From the 65282039 received 600000 was transferred to the Auxi
liary Enterprises Account leaving net income of 64682039
The 64682039 net income and the 5996382 cash balance at the
beginning of the fiscal year made 70678421 funds available with
which to meet educational and general costs in the year630
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA SCHOOL OF MEDICINE AUGUSTA
66850442 of the available funds was expended in the year for
educational and general operating expenses and 3827979 remained
on hand June 30 1950 the end of the fiscal period
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Net income from auxiliary enterprises was 3767469 In addition
to the income from earnings 600000 was transferred to the account
from the Educational and General Fund making total receipts 43
67469 From this amount 310612 book store income was trans
ferred to the Revenue Collection account and 1000000 transferred
to the Public Trust Funds leaving net income of 3056857
The 3056857 net income together with the 2093278 cash
balance at the beginning of the year made a total of 5150135 avail
able with which to meet operating costs of the auxiliary enterprises
in the period under review
3440974 of the available funds was expended for current operat
ing expenses of the auxiliary enterprises in the fiscal year leaving a
cash balance on hand June 30 1950 of 1709161
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the School for the past three
years are compared in the statement following
YEAR ENDED JUNE 30th
BY ACTIVITY
1950
1949
1948
EDUCATION AND GENERAL
Administration and General
Plant
Library
Instruction
Research
Extension
Medical Aid
University Hospital
Plant Renov Program
Restricted Funds for Research
3607702 3303269 2558431
4983516 6017208 4418942
1045196 998290 827062
29297753 26566252 23606060
47024 48011 222948
79649 103851 64125
14287282 14905075 4663343
4332558 5500000 3499998 2100000
9169762 8081693 7113209
Total Edu and General 66850442 65523649 49074118631
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA SCHOOL OF MEDICINE AUGUSTA
BY ACTIVITY
AUXILIARY ENTERPRISES
E E G Clinic
Pelvimeter
Special Research
Stores
Special Concerns
Student Hlth and Act
Book Store
Total Aux Enterprises
Total Cost Payments
BY OBJECT
Personal Services
Travel Expense
Supplies and Materials
Communication
Heat Light Power Water
Printing Publications
Repairs
Rents
Insurance and Bonding
Benefits Medical State Aid
Equipment
Miscellaneous
Total Expense Payments
Outlay
Land Buildings
Equipment
Total Cost Payments
Number of Employees June 30th
Average Enrollment
Annual Stud Per Cap Cost
YEAR ENDED JUNE 30th
1950
42884071
781321
3489973
381262
946653
378771
931104
34597
207536
14275600
4488661
1491867
124
320
219660
1949
38805991
860460
3472532
272520
526709
633656
1403367
18849
437710
14873300
1297385
2141541
253572
1724596
120
311
214541
1948
179660
420214 94653 614661 635967 586492 198719 484 542567 185388 2436
483040 12779 401669 11175 279912 23802
3440974 1198539 1034105
70291416 66722188 50108223
33792871
498678
3507076
264297
487260
402127
1991472
17679
284830
4663343
238165
2037505
70291416 64744020 48185303
1922920
70291416 66722188 50108223
130
277
180896632
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA SCHOOL OF MEDICINE AUGUSTA
PUBLIC TRUST FUNDS
Public Trust Funds held by the College on June 30 1950 amounted
to 7587745 of which 2206233 was in cash 1200000 invested in
U S Bonds 2206494 in University of Georgia buildings and 19
75018 in student notes
In the period under review the University of Georgia at Athens
transferred the Young Fund to the School of Medicine at Augusta
All of the fund together with income thereof was deposited by the
Medical School in Restricted Funds account In the within report
the Young Fund is shown as a Public Trust Fund and proper adjust
ments made on the books of the School in November 1950
During the year ended June 30 1950 the Moore Endowment Fund
for library books was transferred from the University of Georgia at
Athens to the School of Medicine Principal of the fund at time of
transfer was 1000000 and income 487838 all of which was placed
in the auxiliary enterprises account A balance of 69187 was in a
Savings Account at July 1 1949 and included in auxiliary enterprise
balance
The auxiliary enterprises account has been adjusted as shown on
page 8 of the unit report to show this account as due the Public
Trust Funds 930813 This amount together with the 69187 in
Savings Account makes up the principal of the fund 1000000 In
the within report this fund is reported as a Public Trust Fund
PRIVATE TRUST FUNDS
Private Trust Funds on hand June 30 1950 amounted to 650972
and consisted of breakage and student deposits
GENERAL
In the period under review 600000 was advanced to the book
store from Educational and General Funds which should be refunded
There is need for improvement in the records at the School as
now kept and plans are being made to install a new bookkeeping
system
The University of Georgia School of Medicine is operated in con633
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OP GEORGIA SCHOOL OF MEDICINE AUGUSTA
KafofA Unlrrff HSPitaI the hSpital bdn stained
by the City of Augusta but situated on the school grounds and de
signed as a teaching hospital for the School of Medicine
th r n fthe Sch01 is b0nded in the amount of 10 000 00
the Comptroller for 500000 and Librarian for 200000 000
All receipts disclosed by examination have been accounted for
and expendures for the period under review were with n the Lit
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 AhV 2
during this examination and throughout the year a
635
UNIVERSITY SYSTEM
WEST GEORGIA COLLEGE
CARROLLTON635
UNIVERSITY SYSTEM OF GEORGIA
WEST GEORGIA COLLEGE CARROLLTON
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 8485198
Revenues Retained
Earnings Educational Service 22427024
Total Income Receipts 30912222
NONINCOME
Private Trust Account 3729591
CASH BALANCES JULY 1st
Budget Funds
Private Trust Account
Total
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communications
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
OUTLAY
Lands Improvements
Personal Services
Supplies Materials
Repairs
Rents
Equipment
NONCOST
Private Trust Account
CASH BALANCES JUNE 30th
Budget Funds
Private Trust
3976425
380220
15627024
217975
9265440
259128
1108945
48049
399100
67025
721942
1541963
155642
3742649
5476414
367162
1950
10406528
20504494
30911022
5408749
5476414
367162
38998458 42163347
15161623
215535
8000088
290771
1277734
281735
218948
68937
31626
1011169
169858
Total Expense Payments 29412233 26728024
788330
287282
220100
6040
448311
5439057
7909349
336854
Totals
38998458 42163347637
UNIVERSITY SYSTEM OF GEORGIA
WEST GEORGIA COLLEGE CARROLLTON
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
CASH ASSETS
Available Cash
Revenue Fund
Education and General
Auxiliary Enterprises
Private Trust or Agency Fund
Accounts Receivable
Education and General
Auxiliary Enterprises
480282
2584606
4844461
336854
135420
118726
8246203
254146
8500349
LIABILITIES
CASH LIABILITIES
Accts Payable and Purchase Orders Outstanding
Education and General
Auxiliary Enterprises
RESERVES
For Architect FeeDormitory
Revenue Collections to be Funded to Regents
Unearned Income Auxiliary Enterprises
Agency Funds
SURPLUS
Education and General
Auxiliary Enterprises
88752
143048
260000
480282
226300
336854
2631274
4333839
231800
1303436
6965113
8500349638
UNIVERSITY SYSTEM OF GEORGIA
WEST GEORGIA COLLEGE CARROLLTON
SUMMARY
FINANCIAL CONDITION
The West Georgia College at Carrollton ended the fiscal year on
June 30 1950 with a surplus of 2631274 in its educational and
general fund and 4333839 surplus available for auxiliary enter
prises after providing the necessary reserve of 491800 for out
standing accounts payable and encumbrances and reserving 226300
for unearned income applicable to summer school
REVENUE COLLECTIONS
In the year ended June 30 1950 494628 was received from the
State Department of Education for vocational education 6703874
from tuition and fees 175499 from rents and other sources and
359000 was transferred from the auxiliary enterprises account
making total revenue collections 7733001
The 7733001 collected in the year and the balance of 294347
on hand at the beginning of the fiscal period made 8027348 to be
accounted for Of this amount 7447066 was transmitted to the
Board of Regents in the period under review and 480282 remained
on hand June 30 1950 to be transferred to the Regents in the next
fiscal year
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
In the period under review the unit received 17458966 allot
ment from the Regents of the University System and 107751 income
was transferred to this account from the auxiliary enterprises account
making total income 17566717
The 17566717 income received together with the 657076 cash
balance at the beginning of the fiscal year made a total of 18223793
available with which to meet the years operating expenses for edu
cational and general purposes
15639187 of the available funds was expended for the current
operating expenses of educational and general activities at the College
and 2584606 remained on hand June 30 1950 the end of the fiscal
year639
UNIVERSITY SYSTEM OF GEORGIA
WEST GEORGIA COLLEGE CARROLLTON
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Total income receipts from dormitories dining halls farm book
store and other auxiliary enterprises in the year ended June 30 1950
was 13625121 From the total receipts 466751 was transferred
to other fund accounts leaving net income from these sources 131
58370
The 13158370 net income and the 4524991 cash balance at the
beginning of the year made a total of 17683361 available for opera
tion of auxiliary enterprises at the College in the period under review
12838900 of the available funds was expended for operating the
auxiliary enterprises in the year and 4844461 remained on hand
June 30 1950
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three
years are compared in the following statement
YEAR ENDED JUNE 30th
BY ACTIVITY 1950 1949 1948
EDUCATIONAL AND GENERAL
Administration 31 62139
Student Welfare 3 87980
Plant 3454L56
Library 832931
Instruction 7801981
Total Edu and General 15639187
AUXILIARY ENTERPRISES
Dining Halls 7909613
Dormitories 3143286
Farm 1333744
Bookstore 369382
Shop 82g 75
Total Aux Enterprises 12838900
Total Cost Payments 28478087
3100789 355277 4041271 830631 7996468 2960337 251882 6100225 890720 9503530
16324436 19706694
8571933 3068925 973566 396478 76895 10475883 2860199 980611 187369 418144
13087797 14922206
29412233 34628900
640
UNIVERSITY SYSTEM OF GEORGIA
WEST GEORGIA COLLEGE CARROLLTON
YEAR ENDED JUNE 30th
BY ACTIVITY
Personal Services
Travel Expense
Supplies Materials
Communication Services
Heat Light Power Waters
Printing Publicity
Repairs
Rents
Insurance Bonding
Equipment
Miscellaneous
Total Expense Payments
Outlay
Lands Buildings
Equipment
Total Cost Payments
Number of Employees at
June 30th 3
Average Enrollment
Fall Quarter 508
Winter Quarter 500
Spring Quarter 478
Average Regular Term 495
Summer School 312
Cost PaymentsRegular Term
Fall Winter Spring Quarters
Expense 26697558
Outlay 1750063
Total CostReg Tm 28447621
1950 1949 1948
f 15161623 15627024 15887781
215535 217975 167950
8000088 9265440 11581518
290771 259128 227810
1277734 1108945 1022280
281735 48049 341786
218948 399100 282676
68937 67025 110470
31626 721942 359199
1011169 1541963 1062709
169858 155642 142210
26728024 29412233 31186389
1301752 3380826
448311 61685
28478087 29412233 34628900
40
40
582 409
583 594
501 541
555 514
248
28973104
362
30683500
3442511
28973104 34126011641
UNIVERSITY SYSTEM OF GEORGIA
WEST GEORGIA COLLEGE CARROLLTON
YEAR ENDED JUNE 30th
BY OBJECT 1950 1949 1948
Cost PaymentsSummer School
Expense 30466 439129 502889
Annual Student Per Capital Cost
Reg TermFall Winter Spring
Expense 53934 52204 59695
Outlay 3535 6697
Total 57469 52204 66392
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the College at the close
of the year on June 30 1950 amounted to 336854 as follows
Student Activities118775
Storm Barracks 8154
Group Insurance Fund 34829
Student Bank 175096
Total 336854
GENERAL
The College uses some County schools for teacher training and
paid 294804 to the Carroll County Board of Education for supple
ment to salaries of County teachers in laboratory schools in the year
ended June 30 1950 This cost is detailed in schedule on page 11 of
the within report
The President and Treasurer of the College are each bonded in
the amount of 500000 and the Cashier for 250000
Books and records were found in good condition all receipts dis
closed by examination have been accounted for and expenditures
for the period under review were within the limits of budget approvals
and supported by proper voucher643
UNIVERSITY SYSTEM
MIDDLE GEORGIA COLLEGE
COCHRAN644
UNIVERSITY SYSTEM OF GEORGIA
MIDDLE GEORGIA COLLEGE COCHRAN
RECEIPTS
1949
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Earning Educational Services 12603096
Total Income Receipts
NONINCOME
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Private Trust Accounts
6510000
19113096
1860476
2963053
226371
1950
7109100
13310069
20419169
1438251
814226
129775
Totals 24162996 22801421
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rent
Insurance
Equipment
Miscellaneous
Total Expense Payments
OUTLAYS
Lands Improvements
Personal Services
Supplies Materials
Publications
Repairs
Contracts
Equipment
NONCOST
Private Trust Account
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Account
12688235
74220
4971087
75494
547266
12571
115858
17106
710993
845531
34921
66235
05598
150
72850
23808
1957072
14226
29775
12218935
111273
6278619
114049
589390
100981
133527
48304
500693
51236
20093282 20147007
113970
197169
45304
1431096
729945
136930
Totals
24162996 22801421645
UNIVERSITY SYSTEM OF GEORGIA
MIDDLE GEORGIA COLLEGE COCHRAN
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
Cash in Bank 866875
Accounts ReceivableVeterans Adm 139200
LIABILITIES RESERVES SURPLUS
LIABILITIES
None Reported
RESERVES
Unearned Income Revenue 125100
Unearned Income Auxiliary Enterprises
Reservations Paid in Advance 44000
Private Trust Funds 136930
SURPLUS
Budget Funds
1006075
306030
700045
1006075646
UNIVERSITY SYSTEM OF GEORGIA
MIDDLE GEORGIA COLLEGE COCHRAN
SUMMARY
FINANCIAL CONDITION
The Middle Georgia College at Cochran ended the fiscal year on
June 30 1950 with a surplus of 700045 available for operations
subject to budget approvals after providing reserves of 169100
for unearned income and 136930 for private trust funds held on
this date
REVENUE COLLECTIONS
In the period under review the College collected 4021914 in tui
tion and fees and 240220 from rents transcripts and other sources
making a total of 4262134
The 4262134 collected in the year together with a balance of
124500 on hand at the beginning of the fiscal period made a total
of 4386634 to be accounted for Of this amount 4261534 was
transmitted to the Central Office of the Board of Regents and 1
25100 remained on hand June 30 1950 to be transferred to the
Regents in the next fiscal period
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet the years educational and general
operating expenses amounted to 11370634 and was provided by
allotment made to the College by the Regents of the University
System
The 11370634 income provided and the 413179 cash balance
at the beginning of the period made 11783813 funds available with
which to meet educational and general costs in the year
11268025 of the available funds was expended for educational
and general operating expenses and 356443 paid for new buildings
and equipment leaving a cash balance on hand June 30 1950 of
159345
OPERATING ACCOUNTAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Net income from auxiliary enterprises was 1986760 from dor
mitory rents 4768060 from dining halls 1628361 from campus647
UNIVERSITY SYSTEM OF GEORGIA
MIDDLE GEORGIA COLLEGE COCHRAN
store 636979 from book store and 27775 from farm making a
total for the fiscal year of 9047935
The 9047935 net income and the 276547 cash balance at the
beginning of the fiscal year made a total of 9324482 available with
which to meet operating costs of the auxiliary enterprises in the
period under review
8878982 of the available funds was expended for current operat
ing expenses of the auxiliary enterprises in the fiscal year and 4
45500 remained on hand June 30 1950
to
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three
years are compared in the following statement
YEAR ENDED JUNE 30th
BY ACTIVITY 1950
EDUCATIONAL AND GENERAL
Administration 2468108
Plant 2750132
Library4 521849
Instruction 5884379
Total Ed and General 11624468
AUXILIARY ENTERPRISES
Dormitories 1839853
Dining Halls 4868023
Bookstore 586513
Farm 28660
Veterans Housing
Campus Store 1555933
Total Auxiliary Enter 8878982
Total Cost Payments 20503450
1949
1948
2698928 2908544 491024 5769561 2593783 5316371 579801 6868852
11868057 15358807
2393519 6457262 361093 115037 66955 2533519 7440040 15971
9393866 9957588
21261923 25316395
648
UNIVERSITY SYSTEM OF GEORGIA
MIDDLE GEORGIA COLLEGE COCHRAN
YEAR ENDED JUNE 30th
BY OBJECT
Personal Services
Travel Expense
Supplies and Materials
Communication Services
Heat Light Water Power
Printing Publicity
Repairs
Rents
InsuranceBonding
Equipment
Miscellaneous
1950
12218935
111273
6278619
114049
589390
100981
133527
48304
500693
51236
1949
12688235
74220
4971087
75494
547266
12571
115858
17106
710993
845531
34921
OUTLAY
Lands Buildings and
Permanent Improvements
Equipment
311139
45304
1144833
23808
Number of Employees
June 30
Average Student Enrollment
Fall Quarter
Winter Quarter
Spring Quarter
AverageRegular Term
Summer School
Cost PaymentsRegular
Fall Winter Spring Qtrs
Expense
Outlay
29
307
293
264
288
127
19815282
356668
Total CostReg Tm 20171950
Cost PaymentsSum School 331500
29
345
310
265
307
145
19553282
1168641
20721923
540000
1948
13365848
68561
7015044
125995
417648
82378
2053413
398253
617165
51297
Total Expense Payments 20147007 20093282 24195602
988435
132358
Total Cost Payments 20503450 21261923 25316395
30
410
380
325
372
181
23566352
1120793
24687145
629250
Total Cost Payments 20503450 21261923 25316395
Annual Student Per Capita Cost
Regular TermFall Winter
Spring Quarters
Expense 68803 63694 63350
Outlay 1238 3806 3013
70041
67500
66363649
UNIVERSITY SYSTEM OF GEORGIA
MIDDLE GEORGIA COLLEGE COCHRAN
GENERAL
The President of the College is bonded in the amount of 2 000 00
and the Comptroller for 500000
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 Auditors office
during this examination and throughout the year651
UNIVERSITY SYSTEM
NORTH GEORGIA COLLEGE
DAHLONEGA652
UNIVERSITY SYSTEM OF GEORGIA
NORTH GEORGIA COLLEGE DAHLONEGA
RECEIPTS 1949
INCOME FROM STATE REVENUE ALLOTMENTS
1950
Transfers Other Spending Units 23500000 80000 560000 35690817 21119500
Transfers from Public Trust Funds 80000
Revenues Retained Grants U S Government
Earnings Educational Services 37567615

Total Income Receipts 59830817 12500 5272932 58767115
ONINCOME Public Trust Funds 14562
31500
Private Trust Accounts 6478857
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Private Trust Funds
14074742
8476
1123370
7526724
11726
964759
UNIVERSITY SYSTEM OF GEORGIA
NORTH GEORGIA COLLEGE DAHLONEGA
653

W
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
Travel
Supplies Materials
Heat Light Power Water
Repairs
Rents
Contracts
Equipment
NONCOST
Public Trust FundsInvestments
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
Private Trust Accounts
1949
29432677
293598
14913464
229545
1570954
613803
588114
192000
1306741
812633
999885
1950
31535191
328268
15393191
185431
1622513
402066
554807
286151
143742
1753097
528370
50953414 52732831
1329641 1331983
15685 28800
3990634 1429800
100
65800
21000
857226 609701
9232235
9250 18450
5431543 5621142
7526724 9764357
11726 39338
964759 1822474
Totals 80322837
73795243654
UNIVERSITY SYSTEM OF GEORGIA
NORTH GEORGIA COLLEGE DAHLONEGA
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
CASH ASSETS
Available Cash
Educational and General 2350689
Auxiliary Enterprises 6330938
Revenue Collections 1109730
Trust Funds 1861812 11626169
U S Bonds
Trust Funds 509000
ACCOUNTS AND NOTES RECEIVABLE
Veterans Administration
Education and General 179713
Auxiliary Enterprise 21390 201103
Notes Receivable
Tr Fund Moore Ln Fd 18450
LIABILITIES RESERVES SURPLUS
Accounts Payable
Educational and General 294484
Auxiliary Enterprise 238220
RESERVES
For Purchase Orders and Negotiated Contracts
Education and General 687396
Auxiliary Enterprises 2419482 3106878
For Unearned Income
Auxiliary Enterprise 835612
Public Trust Fund 557788
Agency Funds 1803043
Other Trust Funds
For U S Bond Purchase 18750
Group Insurance 681
Revenue Collection
For Funding to Regents 1109730
SURPLUS
Education and General 1548522
Auxiliary Enterprise 2832014
12126169
219553
12345722
532704
7432482
4380536
12345722655
UNIVERSITY SYSTEM OF GEORGIA
NORTH GEORGIA COLLEGE DAHLONEGA
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The North Georgia College at Dahlonega ended the fiscal year
on June 30 1950 with a surplus of 1548522 in its educational and
general fund after providing the necessary reserve of 294484 to
cover outstanding accounts payable and reserving 687396 for con
struction contracts to be completed and purchase orders outstanding
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary
enterprises at the College on June 30 1950 was 2832014 after
provision had been made for liquidation of 238220 in outstanding
accounts payable 2419482 for completion of construction contracts
and purchase orders outstanding and 835612 for unearned income
REVENUE COLLECTIONS
Revenue collections by the North Georgia College in the period
under review were 14511768 from tuition and fees 80000 from
Public Trust Funds Land Grant Fund held by the University of
Georgia and 10063 from other sources making a total of 146
01831
The 14601831 collected together with a balance of 749950 on
hand at the beginning of the fiscal year made a total of 153 517 81
to be accounted for 14242051 of this 15351781 was transmitted
to the Regents of the University System within the fiscal year and
1109730 remained on hand June 30 1950 to be transferred to the
Regents in the next fiscal year
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Allotment by the Regents for the year ended June 30 1950 was
34411551 which with cash on hand of 2375750 at the beginning
of the fiscal period made total funds available for educational and
general purposes 36787301656
UNIVERSITY SYSTEM OF GEORGIA
NORTH GEORGIA COLLEGE DAHLONEGA
From the 36787301 available funds 32015622 was expended
for the current operating expenses of educational and general activi
ties at the College and 2420990 for lands buildings and equipment
and there remained on hand June 30 1950 2350689
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Total income from earnings of auxiliary enterprises at the College
in the year ended June 30 1950 was 23045784 and 950000 was
allotted to the College by the Regents for auxiliary enterprises mak
ing total income 23995784
The 23995784 income receipts and the 4401024 cash balance
at the beginning of the fiscal year made a total of 28396808
available
20717209 of the available funds was expended for the current
operating expenses of auxiliary enterprises at the College in the fiscal
year 1375661 paid for lands buildings and equipment and 63
03938 remained on hand June 30 1950
COMPARISON OF OPERATING COSTS
Expenditures for all activities the past year are compared with
those for the two previous years in the statement following657
UNIVERSITY SYSTEM OF GEORGIA
NORTH GEORGIA COLLEGE DAHLONEGA
YEAR ENDED JUNE 30th
BY ACTIVITY 1950
EDUCATIONAL AND GENERAL
Administration 4631537
Plant 8810937
Library 1670132
Instruction 17253065
Student Welfare 2070941
AUXILIARY ENTERPRISES
Dining Halls
Dormitories
FarmDairy
Faculty Housing
Other Agencies
Totals
13768650
3910210
1864565
1622439
927006
1949
4346377
18323065
1824323
15614300
2460289
14041813
3886732
2006471
3122625
752840
1948
3961524
22488695
1753184
16215566
1595960
34436612 42568354 46014929
12367749
2687600
2864577
5547921
554515
22092870 23810481 24022362
56529482 66378835 70037291
BY OBJECT
EXPENSE
Personal Services
Travel Expense
Supplies and Materials
Communication Services
Heat Light Power Water
Printing Publicity
Repairs
Rents
Insurance Bonding
Equipment
Miscellaneous
OUTLAY
Lands Buildings and
Permanent Improvements
Equipment
31535191
328268
15393191
185431
1622513
402066
554807
286155
143742
1753097
528370
3487184
309467
29432677
293598
14913464
229545
1570954
613803
588114
192000
1306741
812633
999885
6193186
9232235
28567327
269199
13911023
197709
1229319
548538
504671
117023
577489
1335945
513667
52732831 50953414 47771910
18891398
3373983
56529482 66378835 70037291658
UNIVERSITY SYSTEM OF GEORGIA
NORTH GEORGIA COLLEGE DAHLONEGA
YEAR ENDED JUNE 30th
1950
BY TERMS
Regular Terms
Fall Winter Spring Qtrs 54706283
Summer School 1823199
Totals 56529482
Number of Employees on
June 30th 117
Average Enrollment
Regular Term
Fall Winter and
Spring Quarters 654
Summer School 375
Annual Student Per Cap Cost
based on Fall Winter and
Spring Quarter Average
Enrollment
Expense 77843
Outlay 5805
1949
65019149
1359686
1948
68503812
1533479
66378835 70037291
112
663
335
76
636
74802
23266
72702
35009
83648
98068
107711
In calculating the annual student per capital cost expenditures
and enrollments for the regular term covering Fall Winter and
Spring Quarters have been used These figures do not include costs
chargeable to Summer school operation or Summer school enrollments
PUBLIC TRUST FUNDS
Student Loan Funds on June 30 1950 amounted to 557788 of
which 39338 was cash in bank 500000 was invested in U S
Bonds and 18450 in student notes
PRIVATE TRUST FUNDS
Private Trust Funds held June 30 1950 had a cash balance of
1803043 as detailed on page 13 of the within report659
UNIVERSITY SYSTEM OF GEORGIA
NORTH GEORGIA COLLEGE DAHLONEGA
isi
GENERAL
The Comptroller of the College is bonded in the amount of 10
00000 Bookkeeper for 500000 Cashier and Store Manager for
200000 each and Business Manager Dietitian and Treasurer of
Trust Funds for 100000 each
Books and records were found in good condition all receipts dis
closed 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 Auditors office
during this examination and throughout the year661
UNIVERSITY SYSTEM
SOUTH GEORGIA COLLEGE
DOUGLASH2
UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA COLLEGE DOUGLAS
RECEIPTS 1949
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 10430000
Revenues Retained
Earnings Education Services 16619968
Total Income Receipts 27049968
NONINCOME
Private Trust Accounts 3933699
CASH BALANCES JULY 1st
Budget Funds 4668852
Private Trust Accounts 241655
Totals 35894174
PAYMENTS
EXPENSE
Personal Services 14242363
Travel 51696
Supplies Materials 7656352
Communication 134655
Heat Light Power Water 246351
Publications 237466
Repairs 173801
Rents 1250
Insurance 416914
Equipment 944880
Miscellaneous 61909
Total Expense Payments 24167637
OUTLAYS
Lands Improvements
Personal Services 231463
Supplies Materials 6350
Communication 156
Contracts 4683002
Miscellaneous 138
Equipment 197566
NONCOST
Private Trust Accounts 3909678
CASH BALANCES JUNE 30th
Budget Funds 2432508
Private Trust Account 265676
Totals 35894174
1950
10005500
17896392
27901892
3638722
2432508
265676
34238798
13957510
207041
6939766
193771
293892
279157
593876
33211
44446
1701207
256112
24499989
307127
3569682
5527284
334716
34238798663
UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA COLLEGE DOUGLAS
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
Cash and in Bank
Accounts Receivable Veterans
Education and General 14 53
Auxiliary Enterprises 2 511 58
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
RESERVES
Unearned Income
Summer School Pees x 109 50
Dormitory and Dining Hall 998 00
Student Activity 2ge9n
Student Deposits pa
Airport Rental 357 71
SURPLUS
For Operations
5862000
261611
6123611
248378
545466
5329767
6123611664
UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA COLLEGE DOUGLAS
SUMMARY
FINANCIAL CONDITION
The South Georgia College at Douglas ended the fiscal year on
June 30 1950 with a surplus of 5329767 after making the neces
sary provision for liquidation of 248378 in outstanding accounts
payable and reserving 545466 for unearned income and private
trust funds
REVENUE COLLECTIONS
Tuition and fees collected in the year amounted to 6725146
which with a balance of 64056 on hand at the beginning of the
fiscal period made a total of 6789202 to be accounted for Of this
6789202 to be accounted for 6678252 was transmitted to the
Regents in the year and 110950 remained on hand June 30 1950
to be transferred in the next fiscal period
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet the years educational and general
operating expenses amounted to 16683752 and was provided by
allotment to the College by the Regents
The 16683752 income together with the 668134 cash balance
at the beginning of the fiscal year made a total of 17351886
available
14692618 of the available funds was expended in the year for
current operating expenses 307127 was paid to contractor for
Central Heating plant and 2352141 remained on hand June 30 1950
the end of the fiscal year
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME
Total income from operations of the auxiliary enterprises at the
College in the year just closed was 11171246 of which 2159132
was from dormitory rents 8534459 from dining halls 207737
farm sales and 269918 from Book Store and CoOp665
UNIVERSITY SYSTEM OP GEORGIA
SOUTH GEORGIA COLLEGE DOUGLAS
The 11171246 income together with 1700318 cash balance at
the beginning of the period made a total of 12871564 available
9807371 of the available funds was expended for cost of operat
ing the auxiliary enterprises in the year and 3064193 remained on
hand June 30 1950
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
1950
1949
1948
EDUCATIONAL AND GENERAL
Administration and General
Plant
Library
Instruction
Student Welfare
Plant Rehabilitation
4017128 3046036 2531613
2213214 7793356 7412378
452879 449083 486847
7699828 7911129 9447362
205096 83873
411600
Total Edu and General 14999745 19283477
19878200
AUXILIARY ENTERPRISES
Dormitories
Dining Halls
Farm
Book Store and Coop
Total Aux Enterprises
Total Cost Payments
2060350 2065921 2143900
7415754 7756648 7977629
184841 104361 3695
146426 75905 209322
9807371 10002835 10334546
24807116 29286312 30212746666
UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA COLLEGE DOUGLAS
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
Total Expense Payments
Outlay
Land Buildings and
Permanent Improvements
Total Cost Payments
Number of Employes June 30th
Average Enrollment
Fall Quarter
Winter Quarter
Spring Quarter
AverageRegular Term
Summer School
Cost Payments
Expense
Outlay
Total Cost Payments
Annual Student Per Capita Cost
Expense
Outlay
1950 1949 1948
13957510 14242363 14323331
207041 51696 60018
6939766 7656352 8465431
193771 134655 125880
293892 246351 254669
279157 237466 252145
593876 173801 274636
33211 1250 14900
44446 416914 309781
1701207 944880 1649841
256112 61909 48227
24499989 24167637 25778859
307127
36
5118675
37
54809
687
51420
10891
4433887
24807116 29286312 30212746
36
491 526
456 476
394 407
447 470 449

147 141

24499989 24167637 25778859
307127 5118675 4433887
24807116 29286312 30212746
57414
9875
55496
62311
67289667
UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA COLLEGE DOUGLAS
PRIVATE TRUST FUNDS
Private Trust and Agency Funds being administered by the Col
lege on June 30 1950 amounted to 334716 and these accounts are
shown m detail on page 7 of the unit report
GENERAL
The President and Comptroller of the College are each bonded in
the amount of 500000 and the Cashier for 200000
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 Auditors office during this examina
tion and throughout the year669
UNIVERSITY SYSTEM
GEORGIA EXPERIMENT STATION
EXPERIMENT670
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA EXPERIMENT STATION EXPERIMENT
RECEIPTS 1949
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Grants from U S Government
Donations
Earnings Development Services
Total Income Receipts
NONINCOME
Private Trust
CASH BALANCES JULY 1st
Budget Funds
Private Trust
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs 1
Rents
Insurance
Equipment
Miscellaneous
Total Expense Payments
OUTLAYS
Lands Improvements
Personal Services
Supplies Materials
Repairs
Contracts
Equipment
NONCOST
Private Trust Account
CASH BALANCES JUNE 30th
Budget Funds
Private Trust
28989773
5880783
11668228
546866
7698412
100000
1950
13755000 14127400
36868208
4223416
11285917
60293784 66504941
401587
9101860
120000
Totals 68639062 76138388
39080512 45096736
1511972 1983850
7981606 8840392
307065 324403
787128 799031
805226 724785
1698067 2037378
150342 389222
1045158 374379
3529930 4656025
90757 57274
56987763 65283475
2925167 77120
556619 201032
1017095
21192
5100
526866 521587
9111860 10055174
120000
Totals 68639062 76138388
NOTEIncludes Southern Piedmont Experiment Station at Watkinsville671
UNIVERSITY SYSTEM OP GEORGIA
GEORGIA EXPERIMENT STATION EXPERIMENT
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
Cash and in Banks
Accounts Receivable
Due from Storm Damage Ins
Due from Mississippi Exp Sta
Due from TVA
215208
14500
290609
10055174
520317
10575491
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
General Supplies
RESERVES
Federal Funds
For Research and Marketing
Regional Research
Title II Funds for Peanut Marketing
Peanut Marketing
Ga Ala Fla Peanut Assoc for Matching
Federal Funds
Pasture Research
Swift Co
International Mineral Chem Co
Anonymous Contribution
Food Processing Research
Tenn East
Refrigeration Research
Soils Testing
Georgia Power Co
Fertilizer Research
American Potash Co
Pimento Pepper Research
Phos Research Comm
RadioactiveFertilizer Work
For Funding Accts Rec to Regents
SURPLUSBUDGET FUNDS
432518
991586
940662
665428
76504
484518
13906
87437
59161
108371
70195
20782
58452
290609
46167
2364766
1935363
4346296
6229195
10575491672
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA EXPERIMENT STATION EXPERIMENT
SUMMARY
FINANCIAL CONDITION
The Georgia Experiment Station at Experiment Georgia ended
the fiscal year on June 30 1950 with a surplus of 6229195 after
providing the necessary reserve of 46167 for outstanding accounts
payable and reserving 4300129 for completion of research projects
REVENUE COLLECTIONS
In the fiscal year ended June 30 1950 the Experiment Station
received 36868208 in Grants from the U S Government 3913416
in donations 1747983 from rents 4013275 from sales 345363
from Mountain Station 1715289 from Eatonton Station and 53727
from other sources making a total of 48657261 Revenue collections
were increased to 52716731 by transfer of 4059470 from the
Educational and General Fund and the total of 52716731 was trans
mitted to the Central Office of the Board of Regents within the year
AVAILABLE INCOME AND OPERATING COSTS
Allotment to the Station by the Regents in the year ended June
30 1950 was 66844131 and 2720280 was received in earnings and
donations making total receipts 70564411 From the 70564411
received 4059470 was transferred to the Revenue Collection ac
count leaving net income of 66504941
The 66504941 income together with cash balance of 9111860
on hand at the beginning of the fiscal year make a total of 75616801
available with which to meet operating costs for the period under
review
65283475 of the available funds was expended in the year for
current operating expenses 278152 was paid for new buildings and
improvements and 10055174 remained on hand June 30 1950 the
end of the fiscal year
The first lien on this remaining cash balance is for liquidation of
outstanding accounts payable 4300129 has been reserved for re
search projects and the remainder will be available for expenditure
in the next fiscal period subject to budget approvals673
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA EXPERIMENT STATION EXPERIMENT
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the state
ment following
YEAR ENDED JUNE 30
BY ACTIVITY
Number on Payroll June 30
1950
Administration 4207437
Plant 2936852
Library 579764
Research 55631525
Piedmont Experiment Station 2206049
Totals 65561627
BY OBJECT
Personal Services 45096736
Travel Expense 1983850
Supplies Materials 8840392
Communication Services 324403
Heat Light Power Water 799031
Printing Publicity 724785
Repairs 2037378
Rents 389222
Insurance Bonding 374379
Equipment 4656025
Miscellaneous 57274
Total Expense Payments 65283475
Outlay
Land Buildings Permanent
Improvements and Equip 278152
1949
4268236
5278447
514678
46856565
1962410
1892573
1948
2890489
11597391
582771
44491538
1861802
58880336 61423991
39080512 32525827
1511972 1313249
7981606 10594967
307065 229757
787128 643367
805226 716475
1698067 2371060
150342 77900
1045158 318361
3529930 6106633
90757 73902
56987763 55071498
6352493
65561627 58880336 61423991
115
101
96674
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA EXPERIMENT STATION EXPERIMENT
GENERAL
The Director and Comptroller of the Station are each bonded in
the amount of 2000000 Botanist for 500000 and seven other
officials and employees for 100000 each
The Georgia Experiment Station is operated in cooperation with
and under the supervision of the Division of Experiment Stations
of the U S Department of Agriculture for the purpose of agricultural
research and the Federal Funds appropriated are subject to audit by
the Federal Government and must be expended under regulations
governing each fund
The within report covers the operations of the Station at Experi
ment Georgia with substations at Blairsville and the project to
Eatonton as well as the Southern Piedmont Experiment Station
Sales fund
All funds from sales are paid direct to the main office of the sta
tion when sales are made All payments for labor are paid direct to
individuals by the Comptroller and proper receipts taken from each
person by having payrolls signed when payments are made
Books and records of the Station have been well kept 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 Station
for the cooperation and assistance given the State Auditors office
during this examination and throughout the year
675
UNIVERSITY SYSTEM
FORT VALLEY STATE COLLEGE
FT VALLEY676
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE FORT VALLEY
KECE1FTS 1949 1950
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 25451408 22579856
Transfers from Public Trust Funds 382162 266606
Revenues Retained
Grants U S Government 3521698 3666094
Donations 375328 290000
Earnings Educational Services 29483368 30514926
Total Income Receipts 59213964 57317482
NONINCOME
Public Trust Funds
Gifts 2441017
Income on Investments 221422 268114
Transfers to Budget Funds 382162 266606
Investments 2350275 113726
Private Trust Accounts 3129538 3728798
CASH BALANCES JULY 1st
Budget Funds 5624353 7429968
Public Trust Funds 326061 346613
Public Trust Accounts 483771 642044
Totals 73408239 69580139UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE FORT VALLEY
677
PAYMENTS
1949
1950
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Pensions
Equipment
Miscellaneous
32195510
1684108
15490590
447381
879931
281802
169762
65036
901793
81000
2242140
631613
35175571
1745095
13363531
504897
1122012
389346
1749258
218152
77360
200783
2285291
604869
Total Expense Payments 55070666 57436165
OUTLAYS
Lands Improvements
Supplies
Contracts
Equipment
1043880
1293803
73000
245558
259345
NONCOST
Public Trust Funds
Investments
Private Trust Accounts
4610000
2971265
19000
3992639
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
Private Trust Accounts
Totals
7429968
346613
642044
6733382
442847
378203
73408239 69580139678
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE FORT VALLEY
CURRENT BALANCE SHEET
JUNE 30 1950
Education and Auxiliary
ASSETS Total General Enterprises
CASH AND IN BANK
Operating Funds 4295865 1351431 2944434
Public Trust Funds 442847 442847
Private Trust Funds 378203 378203
Revenue Collections 2437517 2437517
7554432 4609998 2944434
INVESTMENTS
Public Trust Funds 6067920 6067920
ACCOUNTS RECEIVABLE
Veterans Administration 429158 382227 46931
Students Board 161950 161950
591108 382227 208881
Total Assets 14213460 11060145 3153315
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable and Purchase
Orders 1311408 651161 660247
RESERVES
For Carnegie Project 726857 726857
For Davison Hall Equipment 420248 420248
For Public Trust Funds 6510767 6510767
For Private Trust Funds 378203 378203
For Rev Funding to Regents 2819744 2819744
10855819 10435571 420248
CASH SURPLUS JUNE 30 1950
Education Gen Deficit 26587 26587
Aux Enterprises Surplus 2072820 2072820
2046233 26587 2072820
Total Liabilities Reserve
and Surplus 14213460 11060145 3153315679
UNIVERSITY SYSTEM OF GEORGIA
PORT VALLEY STATE COLLEGE FORT VALLEY
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
and general fund 26587 m lts edcational
clateilw whi fUnd PUrPSeS n
to 6511 61 and 7 268 7 Utandln accounts Payable amounted
oixw and 726857 had been reserved for Carnegie Project
AUXILIARY ENTERPRISES
enterpriser tttfcl T maint of the auxiliary
and r4ZZZTtS
REVENUE COLLECTIONS
nahin tola recerryeteSs mUnted 2331341
The 25184095 collected together with 1924908 on hand at
hand June 30 1950 to he ttab SLSlS680
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE FORT VALLEY
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet the years educational and general
operating expenses amounted to 41804183 and was provided by
allotment made to the College by the Regents in the amount of 416
73866 and 130297 transfers from Revenue and Auxiliary Enter
prises accounts
The 41804183 income and the 1354500 cash balance at the
beginning of the period made 43158683 funds available with which
to meet educational and general costs in the year
41807252 of the available funds was expended for educational
and general operating expenses in the year and 1351431 remained
on hand June 30 1950 the end of the fiscal year
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Net income from auxiliary enterprises in the year was 14247928
of which 2177063 was from dormitories 11272033 from dining
halls 644854 laundry operations and 153978 book store income
This was increased to 15000690 by net transfers of 752762 from
and to revenue collection account and the educational and general fund
The 15000690 net income and the 4150560 cash balance at the
beginning of the fiscal year made a total of 19151250 available
with which to meet operating costs of the auxiliary enterprises in the
period under review
15628913 of the available funds was expended for current op
erating expenses of the auxiliary enterprises 577903 was paid for
buildings improvements and equipment and 2944434 remained on
hand June 30 1950
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three
years are compared in the statement following681
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE FORT VALLEY
YEAR ENDED JUNE
1950
BY ACTIVITY
30th
EDUCATION AND GENERAL
Administration e
Plant
Library
Instruction
Vocational and Extension
Farm Income to Revenue
Collection in 1950
Student Welfare
6114276
6847933
866987
19254324
5811376
1883091
1029265
1949
6160594
8550976
831487
19509773
4501327
981254
1948
5693986
8141927
996333
17111903
3107619
8715 44
AUXILIARY ENTERPRISES
Plant Rehabilitation
Dormitories
Dining Halls
Farm and Dairy
Laundry
Book Store
41807252 40535411 533
2216437 143517
2546720 3936092
10713262 10998232
1214363
645543 553234
84854 27500
16206816
Total by Activity 58040
BY OBJECT
16872938
68 57408a49
14018183
9197477
1511736
539493
18053
5284U2
1208254
EXPENSE
Personal Services
Travel Expense
Supplies Materials
Communication Services
Heat Light Power Water
Printing Binding
Repairs
Rents
Insurance Bonding
Equipment
Miscellaneous
35175571
1745095
13363531
504897
1122012
389346
1749258
218152
77360
2285291
805652
32195510
1684108
15490590
447381
879931
281802
169762
65036
901793
2242140
712613
28434389
1109143
11797502
377766
604973
163808
329663
124468
273752
2334621
739778
OUTLAY
Lands Building and Permanent
Improvements
Equipment
57436165 55070666 4893
318558
259345
1043880
1293803
14224924
693467
Total by Object
No of Employees at June 3i
J3 2337683 9 IiiSi
Ljf 1J74I08349 r608l54
89
83
75682
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE FORT VLALEY
YEAR ENDED JUNE 30th
Average Student Enrollment
Fall Quarter
Winter Quarter
Spring Quarter
AverageRegular Term
Summer School
Cost PaymentsRegular Term
Fall Winter Spring Qtrs
Expense
Outlay
Total CostReg Term
Cost PaymentsSummer SchooL
Total Cost Payments
Annual Student Per Cap Cost
Regular Term
Fall Winter Spring Qtrs
Expense
Outlay

1950 1949 1948
639 656 549
645 641 548
641 636 533
642 644 543
849 S51 901
55345808 53078941 44785243
577903 2337683 14918391
55923711 55416624 59703634
2090357 1991725 1504620
58014068 57408349 61208254
86209
900
82420
3630
87109
86050
82477
27474
109951
PUBLIC TRUST FUNDS
Public Trust Funds of the College at June 30 1950 amounted to
6510767 and consisted of the following assets
Cash on Hand and in Banks 4428 47
Investments
Stocks 1202646
U S Bonds 3610000
Student Notes 19000
EquityDavison Hall 1236274
Total i6510767
PRIVATE TRUST FUNDS
Private Trust Funds held by the College at the close of the fiscal
year on June 30 1950 amounted to 378203 and these funds are
detailed on page 15 of the unit report683
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE FORT VALLEY
GENERAL
In the period under review 33549 was paid from the educational
and general fund for inheritance tax on the legacy to the Fort Valley
State College by the Jamison Estate This expenditure is supported
by letter from Attorney Hamilton Lokey copy of which is as follows
Law Offices
LOKEY AND BOWDEN
Citizens and Southern National Bank Building
Atlanta Georgia
Hamilton Lokey
Henry L Bowden
Charles M Lokey
March 29 1950
Mr L R Bywaters
Fort Valley State College
Fort Valley Georgia
Re Estate of W Herbert Jamison
Dear Mr Bywaters
We have been advised by Mr Alfred B Page Attorney for the
administrator of this estate in Topeka Kansas that there is now
due and payable as inheritance tax on the legacy to the Fort Valley
School the sum of 33686 While the school cannot receive the bene
fit of this legacy until the death of the life tenant it is essential that
these taxes be paid now Please therefore send to me at once a
check in the sum of 33686 payable to the order of Treasurer
Shawnee County Kansas
Please give this matter your immediate attention so that this
phase of the estate may be concluded at this time
Yours very truly
s Hamilton Lokey684
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE FORT VALLEY
The 33686 as shown by above letter was reduced to 33549 by
refund of 137
Public Trust Fund Account should transfer 33549 to the Educa
tional and General Fund Account to cover the inheritance tax pay
ment above referred to The tax paid will be a charge against benefits
to be received from the legacy
The President and the Comptroller of the College are each bonded
for 750000 and the Cashier Secretary and Book Store Manager for
200000 each
Records of the Fort Valley State College show considerable im
improvement since last examination
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 Col
lege for the cooperation and assistance given the State Auditors
office during this examination and throughout the year685
UNIVERSITY SYSTEM
GEORGIA STATE COLLEGE FOR WOMEN
MILLEDGEVILLE686
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
RECEIPTS 1949 1950
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Earnings Educational Services
Gifts
GrantsCounties
50843062 47476314
64959427
100000
2462082
61532353
316523
2824352
Total Income Receipts 118364571 112149542
NONINCOME
Public Trust Funds
Income on Investments
Gifts for Principal
Investments
Transfers Other Units PTF
Private Trust Accounts
1174034
7988165
9794675
4906239
7585793
742726
798503
2146153
103289
7273614
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Private Trust Funds
18106180
1863551
1051012
16281780
5376878
1118695
Totals 170834220 145991180687
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
PAYMENTS 1949 1950
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Equipment
Miscellaneous
64102644 63179082
1210746 1261625
31731197 28017753
447857 529292
3751573 3519584
572264 700674
326581
90750 475035
3073567 218337
2090 2025
3239679 4984204
1349221 808927
Total Expense Payments 109571588
104023119
OUTLAYS
Equipment
Lands Improvements
Personal Services
Supplies Materials
Communication
Rents
Contracts
2771478 3140308
337361 1445799
7175229 3283484
410
32000 132797
301315 1203053
Total Outlay Payments 10617383 9205851
NONCOST
Public Trust Funds
Investments 20147386
Expense
Private Trust Accounts
CASH BALANCES JUNE 30th
202400
7518110
Budget Funds 16281780
Public Trust Funds 53 7gg 70
Private Trust Funds 11186 95
Totals
7334550
306900
7215961
15202352
1526099
1176348
170834220 145991180688
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
CASH ASSETS Available Cash 2260772 12144748 796832 1526099 1176348


Public Trust Funds
17904799

Accounts Receivable 946202 6627
952829

INVESTMENTS Public Trust Funds 32069073

50926701
LIABILITIES
CASH LIABILITIES
Accounts Payable
Education and General
Auxiliary Enterprises
183277
414247
RESERVES
Purchase Orders Outstanding
Education and General 737065
Auxiliary Enterprises 907688
Unearned Income
Education and General
360000
Auxiliary Enterprises 1345000
Public Trust Funds
Private Trust or Agency Funds
Revenue CollectionsFor Regents
SURPLUS
For Operations
Education and General
Auxiliary Enterprises
1644753
1705000
33595172
1176348
796832
1926632
9484440

597524

38918145
11411072
50926701689

UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
SUMMARY
FINANCIAL CONDITION
EDUCATION AND GENERAL
The Georgia State College for Women at Milledgeville ended the
fiscal year on June 30 1950 with a surplus of 1926632 in its edu
cational and general fund after providing the necessary reserve of
183277 to cover outstanding accounts payable 737065 for un
liquidated purchase orders and 360000 for unearned income
Educational and general fund assets on this date consisted of
2260772 cash on hand and in banks and accounts receivable of
946202
AUXILIARY ENTERPRISES
Surplus for operation and maintenance of the auxiliary enter
prises at the College on June 30 1950 was 9484440 after reserve
of 414247 had been provided for outstanding accounts payable
907688 for unliquidated purchase orders and 1345000 for un
earned income
REVENUE COLLECTIONS
In the period under review the College collected 17171082 tuition
and fees 2824352 from Baldwin County Board of Education for
practice school expense 160000 from the Division of General Exten
sion of the University of Georgia 2695214 from the State Depart
ment of Education 300000 donations and 16523 from other
sources making a total of 23167171
The 23167171 collected in the year together with a balance of
909272 on hand at the beginning of the fiscal period made a total of
24076443 to be accounted for Of this amount 23266693 was
transmitted to the Central Office of the Board of Regents 12918
was transferred to the Educational and General Fund for Teachers
Education Council fund and 796832 remained on hand June 30
1950 to be transferred to the Regents in the next fiscal period690
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet the years educational and general
operating expenses amounted to 69700711 and was provided by
allotment of 67887793 made to the College by the Regents of the
University System and 12918 transferred from the Revenue Col
lection account
The 67900711 income provided and the 4271698 cash balance
at the beginning of the period made 72172409 funds available with
which to meet educational and general costs in the year
65375797 of the available funds was expended for educational
and general operating expenses and 4535840 for lands improve
ments and equipment leaving a cash balance on hand June 30 1950
of 2260772
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Income from earnings of auxiliary enterprises at the College in
the year just closed was 44361271 of which 9742194 was from
dormitory rents 29601795 from dining halls and cafeteria 36
55050 from laundry 835856 student union income and 526376
from live stock project
The 44361271 net income and the 11100810 cash balance
at the beginning of the fiscal year made a total of 55462081 avail
able with which to meet operating costs of the auxiliary enterprises
in the period under review
38647322 of the available funds was expended in the year for
current operating expenses of the auxiliary enterprises 4670011
was paid for lands buildings improvements and new equipment and
12144748 remained on hand June 30 1950 the end of the fiscal year
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three
years are compared in the statement following691
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
YEAR ENDED JUNE 30
BY ACTIVITY
Educational and General
Administration
Plant
Library
Instruction
Extension
Organized Research
Outlay
Auxiliary Enterprises
Dormitories
Dining Halls
Cafeteria
Laundry
Live Stock Project
Student Union
Outlay
Total Aux Enterprises
Total Cost Payments
1950
10187382
9174726
3330419
39470967
2778973
433330
4535840
1949
11519264
9098341
3516766
38081455
2881346
269234
4360913
8367019
23793104
2529292
3162892
374676
420339
4670011
10008512
27622268
2543266
2980358
462448
588330
6256470
1948
11558012
9315401
3574437
41167726
2405054
366372
4863247
Total Educ and Gen 69911637 69727319 73250249
10325975
30613207
2614462
3237185
514962
455891
1929961
43317333 50461652 49691643
113228970 120188971 122941892
BY OBJECT
EXPENSE
Personal Services
Travel Expense
Supplies Materials
Communication Services
Heat Light Power Water
Printing Publicity
Repairs
Rents
Insurance Bonding
Indemnities
Equipment
Miscellaneous
63179082
1261625
28017753
529292
3519584
700674
326581
475035
218337
2025
4984204
808927
64102644
1210746
31731197
447857
3751573
572264
90750
3073567
2090
3239679
1349221
67518352
931290
34406482
523577
3856270
590516
141500
1987534
10943
4740325
1441895
Total Expense Payments 104023119 109571588 116148684692
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
YEAR ENDED JUNE 30
OUTLAY 1950 1949 1948
Personal Services 1445799 337361 1093724
Supplies Materials 3283484 7175229 3027593
Communication Services 410
Heat Light Power Water 51752
Rents 132797 32000
Equipment 3140308 2771478 487127
Lands Contracts 1203053 301315 2133012
Total Cost Payments 113228970 120188971 122941892
Number of Regular Employees
June 30 140 145 149
Average Enrollment
Fall Quarter 828 1007 1123
Winter Quarter 895 958 1088
Spring Quarter 766 912 1051
AverageRegular Term 830 959 1087
Summer School 977 662 642
Cost PaymentsRegular Term
Fall Winter Spring Qtrs
Expense 100818619 106222113 113636150
Outlay 9205851 10617383 6793208
Total CostReg Term 110024470 116839496 120429358
Cost PaymentsSummer School 3204500 3349475 2512534
Total Cost Payments 113228970 120188971 122941892
Annual Student Per Cap Cost
Regular Term
Fall Winter Spring Qtrs
Expense 121468 110763 104541
Outlay 11091 11071 6249
132559 121834 110790693
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
PUBLIC TRUST FUNDS
On June 30 1950 the College held 12595025 in Student Loan
Funds and 21000147 Endowment Funds a total of 33595172 of
which 1526099 was cash in bank 16922126 invested in stocks
bonds and student notes and 15146947 was equity in Apartment
Building
The 15146947 investment of Sylvester Mumford Endowment
Fund in the Parkhurst Apartment building is being amortized over a
period of thirty years with interest at 2i2 as shown in schedule
on page 22 of unit report
During the period under review gifts for principal of funds were
received in the amount of 798503 of which 6793 was for Callie
C Bell D A R Fund 15000 was for Corrie Hoyt Brown Fund
800000 from the Thomaston Mills a new fund and 23290 was
refunded to the donors of the original Home Economics Club Fund
In the year ended June 30 1950 103289 was transferred to the
College by the University of Georgia at Athens from the Thomas
E Mitchell Fund
PRIVATE TRUST FUNDS
Private Trust or Agency funds being administered by the College
for student organizations and other on June 30 1950 amounted to
1176348
GENERAL
The President of the College is bonded in the amount of 1000000
the Comptroller for 2500000 and the Assistant Treasurer and Book
keeper for 500000 each The Manager of the Buildings and Grounds
Engineer Cafeteria Manager Student Union Manager and the Man
ager of Home Economics are each bonded for 100000
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 Auditors office
during this examination and throughout the year694
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
PUBLIC TRUST FUNDSASSETS
JUNE 30 1950
LOAN FUND
Atlanta GSCW Alumnae
Student Note List on File
Earl Bailey
Cash
J L Beeson
Cash
U S Bond Series G NoM4837479G
Student Notes List on File
Callie C Bell DAR
Cash
Philo S Bennett
Cash
U S Bond Series G No M7046707G
General David Blackshear
Cash
L D Wimberly Bridges
Cash
Carrie Hoyt Brown
Cash
U S Bonds List on File
Atlantic Co 5 Debenture Bonds
List on File
Student Note List on File
Chappell Scholarship
Cash
U S Bonds List on File
Student Notes List on File
Faculty Loan
Cash
U S Bonds List on File
Student Note List on File
GSCW Student Defense
U S Bonds List on File
History Club
Cash
Thomas E Mitchell
Cash
U S Bonds List on File
Student Notes List on File
20480
100000
9500
7038
100000
111338
1450000
525000
563481
13913
200000
6350
74262
550000
405294
254335
4150000
277661
10000
50071
129980
25627
107038
25000
20000
2649819
220263
1029556
53650
26715
4G8199C695

UNIVERSITY SYSTEM OP GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE FORT VALLEY
LOAN FUNDS Continued
L Morel
Cash
U S Bond List on File
Student Note List on File
Sylvester Mumford Loan
Cash
U S Bonds List on Filej
Alice W Shinholser No 1
Cash
U S Bonds List on File
Student Notes List on File
Alice W Shinholser No 2
Cash
U S Bonds List on File
Anna Brown Small
Cash
U S Bonds List on File
Student Notes List on File
Joseph M Terrell
Cash
U S Bonds List on File
Student Notes List on File
Thomaston Mills Loan
Cash
U S Bonds List on File
Student Notes List on File
Fannie Trammell DAR
Cash
U S Bonds List on File
Student Notes List on File
Grace Beaty Watson
Cash
29425
150000
100
32317
300000
12265
100000
47350
45261
100000
28141
150000
19040
120406
900000
111500
49082
600000
50000
38388
550000
113200
179525
332317
159615
145261
197181
1131906
699082
701588
18835
Total Loan Funds
12595025696
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
PUBLIC TRUST FUNDSASSETS
JUNE 30 1950
ENDOWMENT FUNDS For Scholarships
A A Lowe Betty Harris Lowe
Cash
U S Bonds List on File
Thomaston Mills Scholarship
Cash
Trebor Foundation
Cash
Writers Fund
Cash
Sylvester Mumford Memorial
Cash
U S Bonds List on File
EquityParkhurst Apt Bldg
Total Endowment Funds
Total All Funds
10677
400000
401039
4930000
15146947
410677
100000
1484
10000
20477986
21000147
33595172697
UNIVERSITY SYSTEM
GEORGIA STATE COLLEGE
SAVANNAH698
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE SAVANNAH
RECEIPTS 1949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Grants Counties
Earnings Educational Services
Total Income Receipts
NONINCOME
Private Trust Account
21881527 28255268
CASH BALANCES JULY 1st
Budget Funds
Private Trust Account
Totals
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
Equipment
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Funds
Totals
850040 961600
43328828 35360036
66060395 64576904
4391580 3762774
665574 967817
386012 231233
70172413 67140628
42664349
626484
13922158
408103
758542
160364
1558486
278929
828665
1577886
306632
41165728
651381
12191308
491487
2985830
440709
556803
215118
944173
2146423
118767
63090598 61907727
1210717
2061328
5008825
967817
231233
115260
3463004
1586100
68537
70172413 67140628699
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE SAVANNAH
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
CASH ON HAND AND IN BANKS
Revenue Collection Account
Educational and General
Auxiliary Enterprises
Agency Funds
ACCOUNTS RECEIVABLE
Educational and General
Veterans Administration
Auxiliary Enterprises
Veterans Administration
364798
1577409
356107
68537
5257995
870883
1654637
6128878
7783515
LIABILITIES RESERVES AND SURPLUS
LIABILITIES
Accounts Payable
Educational and General t
Auxihary Enterprises 904805
RESERVES
Revenue Collections to Be Transmitted
to Regents of University System s fU7 qs
Agency Funds ZZ fsls7
SURPLUS OR DEFICIT
Educational and General
Auxiliary Enterprises ZZZZZZ SS
1226301
433335
6123879
7783515700
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE SAVANNAH
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
At the close of the fiscal year on June 30 1950 the Georgia State
College Colored at Savannah had a surplus of 6513908 in educa
tional and general funds after providing the necessary reserve of
321496 to cover outstanding accounts payable
AUXILIARY ENTERPRISES
There was a deficit in auxiliary enterprises at the end of the year
on June 30 1950 of 390029 However this compares with 2061873
deficit at the beginning of the period and reflects a net gain from
operating the auxiliary enterprises in the year of 1671844
REVENUE COLLECTIONS
In the period under review the College collected 21606867 in
tuition and fees 961600 from the Chatham County Board of Educa
tion 565468 vocational funds from the State Department of Educa
tion 250000 from the Division of General Extension of the Univer
sity of Georgia and 965078 from other sources making a total
of 24349013
From the 24349013 received 1298244 was transferred to the
Educational and General Fund and 27454 to the Auxiliary Enter
prises account leaving net revenue receipts of 23023315
The 23023315 revenue receipts together with cash balance of
757805 on hand at the beginning of the year made 23781120 to be
accounted for Of this amount 23416322 was transmitted to the
Central Office of the Board of Regents within the year and 364798
remained on hand June 30 1950 to be remitted to the Regents in the
next fiscal period
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet the years educational and general
operating expenses amounted to 52165553 and was provided by
50856122 allotment from the Board of Regents 1298244 transfer701

UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE SAVANNAH
from the Revenue Collection account and 12187 from old retirement
fund
2871269 of the income received was needed to liquidate over
draft in the educational and general fund account at the beginning
of the fiscal year leaving 49295284 funds available
47717875 of the available funds was used for the current operat
ing expenses of educational and general activities at the College in
the period under review and 1577409 remained on hand June 30
1950 the end of the fiscal year
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Total income from earnings of the auxiliary enterprises in the
year was 12803358 of which 10003950 was from dining halls
2450583 from dormitories and 348825 from book store laundry
and other sources
The 12803358 income together with the 1145647 cash balance
at the beginning of the fiscal period made a total of 13949005 avail
able for operating the auxiliary enterprises
14189852 was expended for the current operating expenses of
these activities in the year and 115260 paid for equity in Parsons
Hall a total of 14305112 These expenditures exhausted the 139
49005 available funds and created an overdraft in the account of
356107 at June 30 1950
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College the past three years
are compared in the statement following
ss
702
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE SAVANNAH
YEAR ENDED JUNE 30th
BY ACTIVITY
EDUCATIONAL AND GENERAL
Administration and General
Student Welfare
Plant
Library
Instruction
Extension
Related to Instruction
Total Educ and General
AUXILIARY ENTERPRISES
Dormitories
Dining Halls
Laundry
Farm
BookstoreSnack Bar
Total Aux Enterprises
Total Cost Payments
BY OBJECT
Personal Service
Travel Expense
Supplies
Commnication
Heat Lights Power Water
Printing Publicity
Repairs
Rents
InsuranceBonding
Equipment
Miscellaneous
Total Expense Payments
Outlay
Buildings and Improvements
Equipment
1950
8266669
1876190
6719032
1395061
27850844
912440
697639
2031006
10035739
1031962
76635
1129770
41165728
651381
12191308
491487
2985830
440709
556803
215118
944173
2146423
118767
Number of Employees June 30th
1949
6797959
1647064
9387425
1404794
27616069
1441426
283743
3976973
10619281
1214778
874731
1098395
42664349
626484
13922158
408103
758542
160364
1558486
278929
828665
1577886
306632
115260
1210712
2061328
Total Cost Payments 62022987
66362638
Not Avail
able 1948
47717875 48578480 47179612
14305112 17784158 17501070
62022987 66362638 64680682
35277446
327776
15046765
387959
884542
312475
4934040
99362
466678
5436623
105285
61907727 63090598 63278961
1401731
138
152
64680682
200703
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE SAVANNAH
YEAR ENDED JUNE 30th
1950 1949 1948
Average Enrollment
Regular Session 1232 1231 1138
Summer Session 1201 1294 ljoi5
Note Part Time Students are included in Regular Session Approx 275
Cost PaymentsRegular Term
Fall Winter Spring Qtrs
Expense 58847417 59714765 63278951
Outlay 115260 3272040 1401731
Total CostReg Term 58962677 62986805 64680682
Cost PaymentsSum School 3060310 3375833
Total Cost Payments 62022987 66362638 64680682
Annual Student Per Cap Cost
Regular Term
Fall Winter Spring Qtrs
Expense 44766 48508 5560
0utlay 93 2658 1232
47859 51167 56837
Distribution of cost payments by activities was not available prior to the
fiscal year ended June 30 1949
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held at the College on June 30
1950 amounted to 68537 and these accounts are detailed on page 9
of the unit report
GENERAL
Included in payments for personal services is the payment of
258333 paid as salary for five months to former President J A
Colston This payment was made on authority of the Board of Regents
in order to terminate the Colston contract of employment with Board
of Regents so that a change could be made in the presidency of the
College as per letter of September 16 1949 copy of which follows704
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE SAVANNAH
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
20 Ivy Street S E
Atlanta
September 16 1949
W WILSON NOYES
Treasurer
Mr W K Payne Acting President
Georgia State College
State College Branch
Savannah Georgia
Dear Mr Payne
The Board of Regents at their meeting held on September 14
1949 approved of paying Mr J A Colston former President his
salary for five months or a total of 258333
Your institution on authority of this office has already paid
Mr Colston 1000 leaving a balance to be sent him when you
have the money of 158333
We therefore are increasing your Regents Allotment of State
funds in the amount of 2600 and we request that you let us have
budget amendment in triplicate covering only this one matter
Yours very truly
W Wilson Noyes
WWNmm
cc Mr E A Bertrand
Also paid in the year ended June 30 1950 was the sum of 400001
to B F Hubert for services as special Negro county agent in Hancock
County Correspondence and excerpts from minutes of the Board of
Regents authorizing this salary were quoted in previous audit report
covering examination for the fiscal year ended June 30 1949
The President Comptroller Chief Accountant and Cashier are
each bonded in the amount of 1000000 and the Manager of the Col
lege Inn for 100000705
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE SAVANNAH
Much improvement has been made in the accounting records since
last examination
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 Auditors office
during this examination and throughout the year707
UNIVERSITY SYSTEM
UNIVERSITY OF GEORGIA
SAVANNAH708
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA SAVANNAH
RECEIPTS 1949
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained
Earnings Educational Services 2411838
Transfers Other Spending Units 328917
Total Income Receipts
NONINCOME
Private Trust Accounts
2082921
342262
1950
CASH BALANCES JULY 1st
Budget Funds
Private Trust Accounts
PAYMENTS
1324964
166938
3917085
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Repairs
Insurance
Indemnities
Equipment
Miscellaneous
NONCOST
Private Trust Accounts
CASH BALANCE JUNE 30th
Budget Funds
Private Trust Accounts
Inactive

3079210
13082
80694
24867
36241
25666
46710
176100
56393
12076
Total Expense Payments 3407885
509200
3917085709
UNIVERSITY SYSTEM
GEORGIA TEACHERS COLLEGE
STATESBORO710
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA TEACHERS COLLEGE STATESBORO
RECEIPTS
1949
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Earnings Educational Services
Grants Counties
11486122 15300359
13912872
1513500
48429429
1655400
Total Income Receipts 52912494 65385188
NONINCOME
Private Trust Accounts
4416545
4730338
CASH BALANCES JULY 1st
Budget Funds
Private Trust Funds
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications 1
Repairs
Rents
Insurance
Indemnities
Equipment
Miscellaneous
20361038
375210
29886725
264559
19704552
232860
1022814
166522
263920
23748
776177
2839598
696037
17396011
452017
Totals 78065287 87963554
35376874
467342
17200858
272326
1087770
409548
1303543
6400
16029
41520
3622857
345787
Total Expense Payments 55877521 60150854
NONCOST
Private Trust Account
4339738
4648897
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Funds
Totals
17396011
452017
22630345
533458
78065287 87963554711
iii
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA TEACHERS COLLEGE STATESBORO
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
Cash and in Bank J
U S Treasury Bonds
Accounts ReceivablesVeterans
13477861
10009040
818500
24305401
LIABILITIES RESERVE SURPLUS
LIABILITIES
Accounts Payable
RESERVES
Unearned Income
Students Deposits
Student Activities
U S Tax
Teacher Retirement
Group Insurance
Revenue
Auxiliary Enterprises
2289575
1820000
498737
17057
205020
118078
17664
176522
4966131
SURPLUS
For Operations
19162748
24305401712
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA TEACHERS COLLEGE STATESBORO
SUMMARY
FINANCIAL CONDITION
The Georgia Teachers College at Statesboro ended the fiscal year
on June 30 1950 with a surplus of 19162748 after providing the
necessary reserve of 176522 to cover outstanding accounts payable
and reserving 4109575 for unearned income
REVENUE COLLECTIONS
In the period under review the College collected 23707893 in
tuition and fees 256500 from property rentals 1655400 from the
Bulloch County Board of Education and received 90000 from the
Division of General Extension of the University of Georgia making
a total of 25709793
The 25709793 collected in the year together with a balance of
1294045 on hand at the beginning of the fiscal period made a total
of 27003838 to be accounted for Of this amount 24714263 was
transmitted to the Central Office of the Board of Regents within the
year and 2289575 remained on hand June 30 1950 to be trans
ferred to the Regents in the next fiscal year
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet the years educational and general
operating expenses amounted to 39924652 and was provided by
allotment made to the College by the Regents of the University Sys
tem and by transfers from State Department of Education
The 39924652 income provided and the 725438 cash balance at
the beginning of the period made 40650060 funds available with
which to meet educational and general costs in the year
36597863 of the available funds was expended for educational
and general operating expenses and 4052197 remained on hand
June 30 1950 the end of the fiscal year713
ill
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA TEACHERS COLLEGE STATESBORO
OPERATING ACCOUNTAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Net income from auxiliary enterprises in the year was 24465036
of which 4866705 was from dormitories 18000231 from dining
halls 836145 from farm sales and 761955 from the store
The 24465036 net income and the 15376528 cash balance at
the beginning of the period made a total of 39841564 available
23552991 of the 39841564 available funds was expended in
the year for operating the auxiliary enterprises at the College and
16288573 remained on hand June 30 1950
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three
years are compared in the following statement
BY ACTIVITY
YEAR ENDED JUNE 30th
1950
1949
1948

Educational and General
Administration 6042507
Student Welfare 464327
Plant 5578338
Library 2100660
Instruction 22412031
Laboratory Schools
Summer Schools
Total Educ and General 36597863
Auxiliary Enterprises
Dormitories 5693193
Dining Halls 16257307
Book Store 395109
Farm 1207382
Total Aux Enterprises 23552991
Total Cost Payments 60150854
4801247
393883
10393362
1552449
17940646
3479632
15947351
323431
991398
4072322
291273
3535445
1446958
13627141
2517724
1760450
35081587 27251313
3503366
13506635
284522
773315
20741812 18067838
55823399 45319151714
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA TEACHERS COLLEGE STATESBORO
YEAR ENDED JUNE 30th
1950 1949 1948
BY OBJECT
Personal Services 35376874 29871725 26407248
Travel Expense 467342 225437 198118
Supplies and Materials 17200858 19704552 14362024
Communication Services 272326 232860 234615
Heat Light Power Water 1087770 1022814 853793
Printing Publicity 409548 166522 147261
Repairs 383197 263929 325535
Rents 6400 23748
Insurance Bonding 16029 776177 371801
Equipment 3622857 2839598 1737326
Plant Rehabilitation 920346
Miscellaneous 387307 696037 324164
Total Expense Payments 60150854 55823399 44961885
Outlay
New Shop Building 357266
Total Cost Payments 60150854 55823399 45319151
Number of Employees June 30 78 67 63
Average Student Enrollment
Fall Quarter 766
Winter Quarter 762
Spring Quarter 724
AverageRegular Term 751 733 627
Summer School 895
Cost PaymentsRegular Term
Fall Winter Spring Qtrs
Expense 60150854 55823399 43201435
Outlay 357266
Total CostReg Term 60150854 55823399 43558701
Cost PaymentsSum Sch 1760450
Total Cost Payments 60150854 55823399 45319151
Annual Student Per Cap Cost
Regular Term
Fall Winter Spring Qtrs
Expense 80094 76158 68902
Outlay 570
80094 76158 69472
Summer School costs not available for years ended June 30 1949 and
June 30 1950715
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA TEACHERS COLLEGE STATESBORO
PRIVATE TRUST FUNDS
Private Trust Funds held by the College on June 30 1950
amounted to 856556 and consisted of student deposits and student
activities accounts amounting to 515794 as detailed on page 7 U S
Taxes 205020 Teacher Retirement Contributions of 118078 and
Group Insurance premiums of 17664
GENERAL
The President of the College is bonded in the amount of 300000
the Comptroller for 750000 and the Book Store Manager for
250000
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
Appreciation is expressed to the officials and staff of the College
for the cooperation and assistance given the State Auditors office
during this examination and throughout the year717
UNIVERSITY SYSTEM
ABRAHAM BALDWIN COLLEGE
TIFTON718
UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN COLLEGE TIFTON
RECEIPTS 1949
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Earnings Educational Services
Total Income Receipts
NONINCOME
Public Trust Funds
Gifts for Principal
Income from Investments
Investments
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Private Trust Accounts
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total Expense Payments
OUTLAYS
Lands Improvements
Supplies Materials
Contracts
Repairs
Personal Services
Rents
Equipment
NONCOST
Public Trust Funds
Investments
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
Private Trust Accounts
1950
11007447
21717925
34251265 32725372
142500
13234429
21016836
781057
5887722
5000
138740
13835209
520017
9800725
313567
792348
82521
1293854
31200
540353
1425367
251353
8443377
600000
32500
3183
52116
1046653
2209096
133600
2011
Totals 41206284 36204531
15023574
525249
11710455
334752
763871
108171
1032746
10050
218013
1045079
224731
28886514 30996691
138525
528485
132682
5805
1500
71464
13900 142551
917786 1032852
2209096 3059316
133600 78848
2011 15812
Totals 41206284 36204531UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN COLLEGE TIFTON
CURRENT BALANCE SHEET
JUNE 30 1950
719
ASSETS
Cash in Banks
Operating Funds
Public Trust Funds
Private Trust Funds
Revenue Collections
Student NotesTrust Funds
Accounts Receivable
Due from Vets Adm
Board and Rents
LIABILITIES
Accounts Payable
CONTRACTS
Auditorium Walls
Auditorium Floor Seats
Rewiring Tift Hall
Herring Hall Bath Renov
Herring Hall Plm Rep Fxt
Painting Dormitory
Other Painting Contracts
RESERVES
Unearned Summer School
Public Trust Fund
Private Trust Fund
Revenue Coll for Funding
SURPLUS
Budget Funds
Educ and Auxiliary
Total General Enterprises
2795787 1253981 1541806
78848 78848
15812 15812
263527 263527
3153974 1612168 1541806
136835 136835
132434 71130 61304
12100 12100
3435343
113000
126000
124000
210000
100000
100000
42100
140000
422144
215683
15812
263527
44523
126000
124000
210000
116334
215683
15812
263527
1872266 1115879
1563077
704254
1820133 1615210
68477
100000
100000
42100
140000
305810
756387
858823
3435343 1820133 1615210720
UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN COLLEGE TIFTON
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Abraham Baldwin College at Tifton ended the fiscal year on
June 30 1950 with a surplus of 704254 in its educational and gen
eral fund after providing the necessary reserves of 44523 to cover
outstanding accounts payable 460000 for contracts to be completed
and 116334 for unearned income
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary
enterprises at the College on June 30 1950 was 858823 after pro
viding reserves of 68477 for outstanding accounts payable 382100
for completion of contracts and 305810 for unearned income
REVENUE COLLECTIONS
In the period under review the College collected 5622664 in
tuition and fees 3298916 from sales and rents 1795447 voca
tional funds from the State Department of Education arid 77348
from insurance recoveries and other sources making a total of
10794375
The 10794375 collected in the year together with a balance of
329665 on hand at the beginning of the fiscal period made a total
of 11124040 to be accounted for Of this amount 10860511 was
transmitted to the Central Office of the Board of Regents within the
year and 263529 remained on hand June 30 1950 to be transferred
to the Regents in the next fiscal period
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet the years educational and general
operating expenses amounted to 20072511 and was provided by
allotment made to the College by the Regents of the University
System
The 20072511 income provided and the 371319 cash balance
at the beginning of the period made 20443830 funds available with
which to meet educational and general cost in the year721
UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN COLLEGE TIFTON
18311388 of the available funds was expended for educational
and general operating expenses and 878461 was paid for buildings
and improvements leaving a cash balance on hand June 30 1950 of
1253981
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Net income of the auxiliary enterprises in the year was 127
18997 of which 2858414 was from dormitory rents 9413862 from
dining halls and 446721 from book store and other sources
The 12718997 net income together with the 1508112 cash
balance at the beginning of the fiscal year made a total of 14227109
available with which to meet operating costs of the auxiliary enter
prises in the period under review
12685303 of the available funds was expended for current
operating expenses of the auxiliary enterprises in the fiscal year and
1541806 remained on hand June 30 1950
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three
years are compared in the following statement722
UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN COLLEGE TIFTON
YEAR ENDED JUNE 30th
BY ACTIVITY
Educational and General
Administration
Student Welfare
Plant
Library
Instruction
Organized Avtivities
1950
2817038
399820
3432824
583412
8491921
3464834
1949
2300602
384616
10148559
574412
8541331
2666622
Auxiliary Enterprises
Dormitories
Dining Halls
Book Store
Plant General
CocaCola Machines
1822695
9241430
212263
1346875
62040
2042903
8598416
165535
2431933
74962
1948
2009707
754850
8626800
650870
8658683
2724867
Total Educ and General 19189849 24616142 23425777
2033613
9844800
170749
400000
Total Aux Enterprises 12685303 13313749 12449162
Total Cost Payments 31875152 37929891 35874939
BY OBJECT
Personal Services
Travel Expense
Supplies Materials
Communication Services
Heat Light Power Water
Printing Publicity
Repairs
Rents
Insurance Bonding
Equipment
Miscellaneous
Total Expense Payments
Outlay
Land Buildings and
Improvements
Total Cost Payments
15023574
525249
11710455
334752
763871
108171
1032746
10050
218013
1045079
224731
13835209
520017
9800725
313567
792348
82521
1293854
31200
540353
1425367
251353
14736232
534913
10772818
310128
936848
74867
2645203
590
366699
1421184
49345
30996691 28886514 31848827
878461 9043377 4026112
31875152 37929891 35874939723
UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN COLLEGE TIFTON
YEAR ENDED JUNE 30th
1948
1950 1949
Number of Employees June 30th 45 41 35
Average Student Enrollment
Fall Quarter 428 394
Winter Quarter 407 3gg
Spring Quarter 338 330
AverageRegular Term 391 354 352
Summer School 147 17
Cost PaymentsRegular Term
Fall Winter Spring Qtrs
Expense 30305641 28155248 31079012
Outlay 878461 9043377 4026112
Total CostReg Term 31184102 37198625 35105124
Cost PaymentsSum School 691050 731266 769815
Total Cost Payments 31875152 37929891 35874939
Annual Student Per Cap Cost
Regular Term
Fall Winter Spring Qtrs
Expense 775O8 77349 882 92
0utlay 2247 24844 11438
79755
102193
99730724
UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN COLLEGE TIFTON
PUBLIC TRUST FUNDS
Student Loan Funds held on June 30 1950 amounted to 215683
of which 78848 was cash in bank and 136835 invested in loans
to students
PRIVATE TRUST FUNDS
Private Trust Funds held by the College on June 30 1950 amounted
to 15812
GENERAL
The President of the College is bonded in the amount of 200000
the Comptroller for 750000 Cashier for 2000000 and Book Store
Manager for 180000
Payrolls for labor were supported by signed payrolls Labor em
ployees are now being paid by check as directed by 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
Appreciation is expressed to the officials and staff of the College
for the cooperation and assistance given the State Auditors office
during this examination and throughout the year
725
UNIVERSITY SYSTEM
COASTAL PLAIN EXPERIMENT STATION
TIFTON726
UNIVERSITY SYSTEM OF GEORGIA
COASTAL PLAIN EXPERIMENT STATION TIFTON
RECEIPTS 1949
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 19425000
Revenues Retained
Earnings Development Services 13225688
Donations 184360
Total Income Receipts 32835048
NONINCOME
Private Trust Accounts 1410040
CASH BALANCES JULY 1st
Budget Funds 1757332
Total f 36002420
PAYMENTS
EXPENSE
Personal Services 18521595
Travel 461602
Supplies Materials 6809026
Communication 282872
Heat Light Power Water 507141
Publications 453239
Repairs 929085
Rents 169450
Insurance 478572
Equipment 3205200
Miscellaneous 91348
Total Expense Payments 31909130
OUTLAYS
Lands Improvements
Personal Services
Supplies Materials
Contracts 1154446
Total Outlay Payments 1154446
NONCOST
Private Trust Accounts 1410040
CASH BALANCES JUNE 30th
Budget Funds 1528804
Total 36002420
1950
23800000
11806283
257000
35863283
4548995
1528804
41941082
19359137
374669
5233838
277301
613834
355152
635448
262834
96976
2384144
100193
29693530
227538
19680
2101230
2348448
4548995
5350109
41941082727
UNIVERSITY SYSTEM OP GEORGIA
COASTAL PLAIN EXPERIMENT STATION TIFTON
CURRENT BALANCE SHEET
JUNE 30 1950
ASSETS
Cash in Bank
Educational and General 4869031
Restricted 481078
Accounts Receivable
Greenwood Farms Plantation
5350109
121940
5472049

LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
RESERVES
Animal Disease Bldg Balance on Contract
For Grass Breeding Golf Donations
SURPLUS
7591
2951552
481078
3440221
2031828
5472049728
UNIVERSITY SYSTEM OF GEORGIA
COASTAL PLAIN EXPERIMENT STATION TIFTON
SUMMARY
FINANCIAL CONDITION
The Coastal Plain Experiment Station at Tifton ended the fiscal
year on June 30 1950 with a surplus of 2031909 after providing
the necessary reserve of 7591 to cover outstanding accounts payable
and reserving 2951552 for contracts to be completed and 481078
funds donated for special and restricted purposes
REVENUE COLLECTIONS
In the period under review the Station collected 265093 from
rents and AAA payments 11540009 from sales and 257000 in
donations making a total of 12062102 all of which was transmitted
to the Central Office of the Board of Regents within the year
AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet the years operating expenses
amounted to 35863283 of which 35862102 was provided by allot
ment made to the Station by the Regents and 1181 insurance
recovery
The 35863283 income and the 1528804 cash balance at the
beginning of the fiscal year made a total of 37392087 funds
available
29693530 of the available funds was expended for the general
operating expenses of the Station in the year and 2348448 was paid
for new buildings and improvements leaving a cash balance on hand
June 30 1950 of 5350109
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the follow
ing statement729

UNIVERSITY SYSTEM OF GEORGIA
COASTAL PLAIN EXPERIMENT STATION TIFTON
YEAR ENDED JUNE 30th
BY ACTIVITY 1950
Administration 1289277
Plant 2758405
Library 456235
Agri Economics
Agri Engineering 673596
Agronomy 2149319
Animal Husbandry 5907009
Animal Pathology 1607901
Agri and Plant Pathology 531204
Dairy 1221434
Entomology 738658
Farm 1140413
Forage Crops and Pastures 1033528
Grass Breeding 613975
Grass Lawn Gold Spec
Horticulture 3931462
Nematology 117992
Range Grazing 659788
Seed Certification 413283
Shade Tobacco 2740389
Soils 877783
Tobacco 831879
Tobacco
Total Expense Payments 29693530
Outlay
Plant 2348448
Animal Pathology
Totlal Cost Payments 32041978
1949
2265870
2931601
414129
240674
587892
2231563
6775644
1745968
747278
1546924
588324
1071292
970656
587890
3803448
109965
888802
410313
2545914
620634
518299
306050
1154446
1948
1966886
2361882
312748
345000
633200
2058874
6138277
1121624
515517
1585735
293292
1042928
894791
397023
152264
3025436
113447
855963
384227
3126966
498074
457211
275398
31909130 28556763
2159474
139285
33063576 30855522730
UNIVERSITY SYSTEM OF GEORGIA
COASTAL PLAIN EXPERIMENT STATION TIFTON
YEAR ENDED JUNE 30th
BY OBJECT 1950 1949 1948
Personal Services 19359137 18521595 16459089
Travel Expenses 374669 461602 430901
Supplies and Materials 5233838 6809026 7180431
Communication Services 277301 282872 193405
Heat Light Power Water 613834 507141 410867
Printing Publicity 355152 453239 396825
Repairs 635448 929085 515958
Rents 262834 169450 230094
Insurance and Bonding 96976 478572 288601
Equipment 2384144 3205200 2267933
Miscellaneous 100197 91348 182659
Total Expense Payments 29693530 31909130 28556763
Outlay
Land Building and
Improvements 2348448 1154446 2298759
Total Cost Payments 32041978 33063576 30855522
Number of Employees June 30th 34 57 57
Does not include skilled labor
GENERAL
The Coastal Plain Experiment Station serves the southern part of
the State in experimental work on plants suitable for farms in the
section development of new projects for use of farm and range land
in analysis of soils in study of plant diseases and in working for
elimination and control of disease as well as work on breeding cattle
and grazing facilities working in conjunction with the U S Depart
ment of Agriculture in these activities
The Director of the Station is bonded in the amount of 500000
the Comptroller for 750000 and the Plant Superintendent for
200000
Weekly payrolls are now being paid by checks on recommendation
of the Board of Regents
All receipts disclosed by examination 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 Station
for the cooperation and assistance given the State Auditors office
during this examination and throughout the yearMi

731
UNIVERSITY SYSTEM
VALDOSTA STATE COLLEGE
VALDOSTA732
UNIVERSITY SYSTEM OF GEORGIA
VALDOSTA STATE COLLEGE VALDOSTA
RECEIPTS 1949
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 16865000
Revenues Retained
Earnings Educational Services 17251908
Total Income Receipts
NONINCOME
Public Trust Funds
Gifts for Principal
Income
Investments
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Private Trust Funds
Total
1950
11692800
16789032
34116908 28481832
121041 115964
36715 13462
471900 255000
5773584 5560342
1413607 1492631
323900 609876
339864 410845
42597519 36933952733
UNIVERSITY SYSTEM OF GEORGIA
VALDOSTA STATE COLLEGE VALDOSTA
PAYMENTS 1949
1950

EXPENSE
Personal Service
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total Expense Payments
OUTLAYS
Lands Improvements
Personal Services
Supplies Materials
Communication
Repairs
Insurance
Contracts
Miscellaneous
Equipment
NONCOST
Public Trust Funds
Investments
Expense
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
Private Trust Funds
19051793
117906
5128225
203663
597636
202272
926939
251160
651568
161030
1139803
321600
22080
5702603
1492631
609876
410845
18205429
109305
5089909
219734
585188
121005
708658
240326
75695
81385
700225
28431995 26136859
79415
20716
1814
137000
15958
3334489 476970
26638
1989859 1369816
134000
72500
5649138
1990818
787802
322049
Totals
42597519 36939952734
UNIVERSITY SYSTEM OF GEORGIA
VALDOSTA STATE COLLEGE VALDOSTA
CURRENT BALANCE SHEET
JUNE 30 1950
Educ and Auxiliary Trust
ASSETS Total General Enterpr Funds
Cash and in Bank 3097669 650762 1337056 1109851
U S Bonds 712750 712750
Student Loans 443150 443150
Accounts Receivable 31830 13940 17890
4285399 664702 1354946 2265751
LIABILITIES RESERVE SURPLUS
LIABILITIES
Accounts Payable 89991 89991
Purchase Orders Outstanding 93810 9385 84425
183801 9385 174416
RESERVES
Public Trust Funds
Student Loan Fund 1943702 1943702
Private Trust Fund
Student Bank Deposits 322049 322049
2265751 2265751
Total Liabilities Reserves 2449552 9385 174416 2265751
SURPLUS
Budget Funds
For Operation 1835847 655317 1180530 0
4285399 664702 1354946 2265751735
UNIVERSITY SYSTEM OF GEORGIA
VALDOSTA STATE COLLEGE VALDOSTA
SUMMARY
FINANCIAL CONDITION
The Valdosta State College at Valdosta ended the fiscal year on
June 30 1950 with a surplus of 1835847 after making provision
for liquidation of 183801 in outstanding accounts payable Of the
1835847 surplus 655317 is in educational and general fund and
1180530 available for auxiliary enterprises
REVENUE COLLECTIONS
In the period under review the College collected 5497541 in tui
tion and fees 51710 from transcripts rents and other sources and
150000 was transferred from Auxiliary Enterprises account mak
ing a total of 5699251
Of this amount 5696251 was transmitted to the Central Office
of the Board of Regents within the year and 3000 remained on hand
June 30 1950 to be transferred in the next fiscal period
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet the years educational and general
operating expenses amounted to 17389051 and was provided by
17369051 allotment made by the Regents and 20000 transferred
to the College by the General Extension Division of the University
of Georgia
The 17389051 income provided and the 439870 cash balance
at the beginning of the period made 17828921 funds available with
which to meet educational and general costs in the year
16146308 of the available funds was expended for educational
and general expenses 1031851 was paid for land buildings and
equipment and 650762 remained on hand June 30 1950736
UNIVERSITY SYSTEM OF GEORGIA
VALDOSTA STATE COLLEGE VALDOSTA
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Income from Auxiliary Enterprises in the year was 2464563
from dormitory rents 8094396 dining hall income 578919 laun
dry income and 101903 from book store a total of 11239781
From this amount 150000 was transferred to the Revenue Collec
tion account leaving net income of 11089781
The 11089781 net income together with the 1052761 cash bal
ance at the beginning of the fiscal year made a total of 12142542
available with which to meet operating costs of the auxiliary enter
prises in the period under review
9990551 of the available funds was expended for current operat
ing expenses of the auxiliary enterprises 814935 was paid for new
equipment and 1337056 remained on hand at the close of the year
on June 30 1950
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three
years are compared in the statement following
YEAR ENDED JUNE 30th
BY ACTIVITY 1950
Educational and General
Administration 2803918
Plant 2844855
Library 1080171
Instruction 9310993
Student Welfare 1138222
Total Educ and General 17178159
Auxiliary Enterprises
Dormitories 4431935
Dining Halls 6373551
Total Aux Enterprises 10805486
Total Cost Payments 27983645
1949
3443161
6019554
1224068
9673351
1131461
1948
3277103
4011245
1138355
10381300
21491595 18808003
5574584
6971705
5148895
8949284
12546289 14098179
34037884 32906182737
UNIVERSITY SYSTEM OF GEORGIA
VALDOSTA STATE COLLEGE VALDOSTA
YEAR ENDED JUNE
BY OBJECT 1950 1949
Personal Services 18205429 19051793
Travel Expense 109305 117906
Supplies and Materials 5089909 5128225
Communication Services 219734 2 036 63
Heat Light Power Water 585188 597636
Printing Publicity 121005 202272
Repairs 708658 926939
Rents 240326 251160
Insurance Bonding 75695 651568
Equipment 81385 161030
Miscellaneous 700225 1139803
Total Expense Payments 26136859 28431995
Outlay
Land and Buildings 476970 3616030
Equipment 1369816 1989859
Total Outlay Payments 1846786 5605889
Total Cost Payments 27983645 34037884
Number of Employees June 30 48 51
Average Student Enrollment
Fall Quarter 304 354
Winter Quarter 327 328
Spring Quarter 321 323
AverageRegular Term 317 335
Summer School 225 136
Cost PaymentsRegular Term
Fall Winter Spring Qtrs
Expense 25608359 28115695
0utlay 1846786 5605889
Total CostReg Term 27455145 33721584
Cost PaymentsSum School 528500 316300
27983645 34037884
Annual Student Per Cap Cost
Regular Term
Fall Winter Spring Qtrs
Expense 80783 83927
Outlay 5826 1634
86609 100661
30th
1948
17584157
105705
4795926
194295
495801
168623
3692577
92226
359401
1242007
1069719
29800437
1861457
1244288
3105745
32906182
45
352
319
303
325
29620137
3105745
32725882
180300
32906182
91139
9556
100695738
UNIVERSITY SYSTEM OF GEORGIA
VALDOSTA STATE COLLEGE VALDOSTA
PUBLIC TRUST FUNDS
Student Loan Funds held by the College on June 30 1950
amounted to 1943702 of which 787802 was cash in banks
712750 invested in U S Bonds and 443150 in student notes
PRIVATE TRUST FUNDS
Private Trust Funds being handled by the College at the close of
the year amounted to 322049 consisting of student bank deposits
GENERAL
The Comptroller of the College is bonded in the amount of
750000 and the Bookkeeper for 200000
Books and records were found in good condition all receipts dis
closed 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 Auditors office
during this examination and throughout the year

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