Report of the State Auditor of Georgia, year ended June 30, 1951

THE LIBRARY OF
THE UNIVERSITY OF GEORGIA

HBInBB
1ifs
REPORT
OF THE
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30
195 1Ill
STATE OF GEORGIA
To the General Assembly of Georgia
Greetings
The annual report of this offce 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 1951
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
The undersigned State Auditor continues the policy of requiring a
firm of Georgia Certified Accountants to audit any accounts that the
State Auditor is required by law to administer or to have part in the
administration such as the Department of Audits funds and all the
funds of the various boards and authorities on which the State Audi
tor by law is required to act as a board member These signed audits
are contained herein
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 JjL
State Auditor
Atlanta Ga
December 31 1951
l0
I
1
TABLE OF CONTENTS
Page
Statistics i
State Fixed Dept 9
Statement of Operations Consolidated
Receipts and Payments all Agencies 13
State Revenues
Receipts by Class of Revenue 18 20
Distribution of Revenue to Budget Accounts 3234
Distribution of Revenue to Obj ect of Expenditure1 36
Budget Funds
Receipts and Payments Operating Funds of all Spending Units 37
Receipts and Payments Federal Income Tax all Units 41
Receipts and Payments Retirement Contributions all Units 47
Receipts and Payments Operating Funds
Agriculture Department of 57
Audits Department of 67
Banking Department of 71
Capitol Square Improvement Committee 79
Citizens Council 85
Commerce Department of 89
Comptroller General 95
Confederate Pensions Department of 103
Corrections Department of 113
Education Department of 127
School for the Deaf 161
Academy for the Blind 167
Middle GaVccSchool 173
North GaVocSchool 175
South GaVocSchool Americus 181
SoGeorgia VocSchoolArmy Ordinance School 187
Employees Retirement System 193
Entomology Department of 203
Forestry Department of 209
Game and Fish Department of 217
General Assembly 229
Geology Mines Department of 235
Governor 241
Highway Department of 247
Housing State Director of 329
Jekyll Island Committee 333
Judicial System
Supreme Court 337
Court of Appeals 341
Superior Courts 345
Judicial Council 349
Labor Department of 353
Labor Employment Security Agency 358
Law Department of 365
Library 371
Milk Control Board 377
Naval Stores Supervising Inspector 381
Oil and Gas Commission 383
Old Capitol Rebuilding Committee 387
Pardons and Paroles Board of 389
Parks Department of 393
Personnel Board 409
Pharmacy State Board of 415
Ports Committee 419
Properties Commission 423
Public Defense 429
Civil Defense Division 431
Public Health Department of 439
Public Health Battey State Hospital 455VI
TABLE OF CONTENTS Continued
Budget FundsContinued
Receipts and Payments Operating FundsContinued page
Public Safety 463
Public Service Commission 4q7
Public Welfare Department of
Administration Public Assistance 503
Institutions 525
Confederate Soldiers Home 527
Training School for Girls 5oj
Training School for Colored Girls a7
School for Mental Defectives 54
Training School for Boys 547
Training School for Boys Colored Division i
Factory for the Blind iii
Milledgeville State Hospital iL
Purchases Supervisor of it
Revenue Department of k77
Secretary of State
State School Building Authority Committee sql
State Treasury oyl
Administration WQ
Custody Accounts RT
SinkingFund 5
State Aid to Counties for Roads fin
Teacher Retirement System Y
Veterans Service Office 27
Warm Springs Memorial Commission
Workmens Compensation Board of fi4
University System of Georgia
All Units Consolidated
Regents
Albany State College Albany
Georgia SWCollege Americus 7
Agricultural Extension Athens cSL
General Extension Athens Lk
University of Georgia Athens rq
Institute of Technology Atlanta 7
University of Georgia Atlanta 7g
Medical College of Georgia Augusta 7S
West Georgia College Carrollton 74P
Middle Georgia College Cochran 7
North Georgia College Dahlonega 7q
South Georgia College Douglas 7
Georgia Experiment Station Experiment 777
Fort Valley State College Ft Valley 7o
Georgia State College for Women Milledgevilie 7a
Georgia State College Savannah
Georgia Teachers College Statesboro qV
Abraham Baldwin College Tifton
Coastal Plain Experiment Station Tif ton rqq
Georgia State Womens College Valdosta 337
Public Corporations
Herty Foundation 87
Hospital Authority State 877
Park Authority Jekyll Island Li
Ports Authority State oSi
University System B80
Building Authority State 8qq
Regents of University System of Ga 915STATISTICSSTATE REVENUE RECEIPTS
YEAR ENDED JUNE 30 1951
SOURCE
Taxes Fines and Forfeits
Property Tax General
Property Tax Utility
Property Tax Intangible
Inheritance Tax
Income Tax
Total
Percentage
To Total
Motor Fuel Tax
628370819
134574126
18502107
86148369
3658674318
5446624233
Alcoholic Beverage Tax 903532686
Malt Beverage Tax 678571743
Wine Tax 129567465
Cigar and Cigarette Tax 1374173758
Sales 3 Sales and Use Tax 834752683
15053285
426206702
73188823
459378
3682724
145122009
544181900
41279161
67484890
76215890
7508041
Carbonic Acid Gas Tax
Insurance Premium Tax
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 3206842
Total Taxes Fines and Forfeits 15297081952
Grants from U S Government
Highways 1315687526
Education 979358424
Public Assistance and Relief 3376866685
Health 599088493
Agriculture Development 214647149
Total Grants from U S Government 6485648277
Grants from Counties
Public Assistance and Relief 158820993
Education 14572680
Highways 21820418
Agriculture Development 36388105
267c
6
1
4
153
228
38
28
5
57
35
1
18
3
6
23
2
3
3
640
271
Per
Capita
182
39
05
25
1062
1581
262
197
37
399
242
04
124
21
01
01
42
158
12
20
22
02
01
4439
557c 382
41 284
141 980
25 174
9 62
1882
7 46
1 04
1 06
2 11
Total Grants from Counties 231602196
117c
67STATE REVENUE RECEIPTS
YEAR ENDED JUNE 30 1951
SOURCE
Donations for Operations
Education
Health Hospitals
Agriculture Development
Recreation
Total Donations for Operations
Rents on Investment Properties
State Railroad
Other
Total
73308716
20823805
4564845
98697366
54000000
4809996
Total Rents on Investment Properties 58809996
Interest
Investments
Contributions from Public Trust Funds
University System Endowments
Operating Earnings by Fees
Rents and Sales for Services
General Government
Protection Services
Health Services
130200
17785987
Development Natural Resources Services
Highway Services
Hospital Services
Educational Services
Corrections Services
Recreational Services
Veterans Aid Services
Total Operating Earnings
Total Revenue Receipts
6002188
138182092
16236584
91257416
34431900
118945014
1221942823
98267081
11142191
61200
1736468489
23926224463
Percentage
To Total
3
1
4
2
2
1
5
1
4
1
5
51
4
Per
Capita
21
06
01
28
16
01
05
02
40
05
27
10
35
355
29
03
71 I 506
100 6944
Note 1950 Pop 3444578ml
STATE REVENUE RECEIPTS
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STATE REVENUE RECEIPTS
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HSTATE REVENUE RECEIPTS
DISTRIBUTION OF REVENUE BY OBJECT
YEAR ENDED JUNE 30 1951
OBJECT
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Interest
Pensions Benefits
Grants to Civil Divisions
Equipment
Miscellaneous
Total Expense Payments
Total
3958355302
259464802
1420009823
81845222
91765877
130464663
114576489
109158047
38123678
11323484
00
4594207448
6866840333
202920096
3866536
17875188728
Percentage Per
To Total Capita
166
11
59
3
4
5
5
5
2
1
192
287
8
l
1149
75
412
24
27
38
33
32
11
03
1334
1994
59
oi
747 5190STATE REVENUE RECEIPTS
DISTRIBUTION OP REVENUE BY OBJECT
YEAR ENDED JUNE 30 1951
OBJECT
OUTLAYS
Lands Improvements
Personal Services
Travel
Supplies Materials
Communication
Total
380815195
46468551
164873242
1000657
167004
21094
21015008
1111858
00
18596917
2967605113
74944349
Equipment 457762214
Total Outlay Payments 4134381202
Total Payments from Revenue 22009569930
To State General Fund
Cash Balance 1414307890
Spending Agencies
Cash Balance 502346643
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Pensions Benefits
Contracts
Miscellaneous
Percentage Per
To Total Capita
16
2
7
1
1
124
3
19
92
59
21
110
13
48
06
05
862
22
133
173 1199
23926224463
100
6389
411
146
6946
Note 1950 Pop 3444578sSTATE FIXED DEBT
11
STATE FIXED DEBT
Does not include Current Operation Obligations
PLEDGE OF FULL FAITH AND CREDIT
NEGOTIABLE BONDS June 30 1951 June 30 1950
0 due but not presented
Less Cash Reserve
3750500 3750500
3750500 3750500
Net Negotiable State Debt
0
0
PLEDGE OF ROAD REVENUE APPROPRIATION
Certificates of Debt to Counties No Interest
due but not presented
Less Cash Reserve
10000 10000
10000 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 100000 100000
Less Cash Reserve 100000 100000
Net W A Rental Discounts
SUMMARY
Total State Debt Outstanding
Less Cash Reserve
0
0
3860500 3860500
3860500 3860500
Net State Fixed Debt
0
0
For Reserve Bonds Issued by Public Corporations Created by Acts of
General Assembly See Last Pages This Report13
SUMMARY OF
RECEIPTS AND PAYMENTS
OF
ALL STATE AGENCIES
YEAR ENDED JUNE 30 1951
14
RECEIPTS
Consolidation of All State Agencies
REVENUE
Taxes
1951
1950
Grants from U S Government 6485648277
Grants from Counties 231602196
Donations 98697366
Income on Investment Properties 58940196
Earnings from Fees Rents Sales 1736468489
Contributions from Public Trust Funds 17785987
15297081952 12506284207
5731356352
210139740
69671108
58777707
1625374351
3234246
Total Revenue Receipts
23926224463 20204837711
NONREVENUE
Public Trust Funds
Private Trust Accounts
2643658894
942168865
2209256281
1070247305
Total NonRevenue Receipts 3585827759 3279503586
CASH BALANCES JULY 1st
Budget Funds
In State Treasury
2594646809
In Spending Units 3592095572
In Collecting Units Unfunded 28669574
Public Trust Funds
In Spending Units and U S Treasury 10613281362
Private Trust Funds
In Spending Units 63388181
Sinking Fund
In State Treasury 3850500
In Spending Units 10000
f 2779523829
3650155444
10215577
10408332018
53539007
31150500
10000
Total Cash Balances July 1st 16895941998 16932926375
Total Receipts 44407994220 40417267672
IMHHMmMMMH15
PAYMENTS
Consolidation of All State Agencies
GOVERNMENTAL COST
Expense
Outlays
Total Cost Payments
1951
1950
17875188728 16392016615
4134381202 4037303991
22009569930 20429320606
NONCOST
Public Trust Funds
Private Trust Accounts
Public Debt
Total NonCost Payments
1793819613
918131070
00
2004538170
1060166898
27300000
2711950683 3092005068
CASH BALANCES JUNE 30th
Budget Funds
In State Treasury
In Spending Units
4008954699
4091075831
32035958
In Collecting Units Unfunded
Public Trust Funds
In Spending Units and U S Treasury 11463120643
Private Trust Funds
In Spending Units 87425976
Sinking Fund
In State Treasury 3850500
In Spending Units 10000
2594646809
3592095572
28669574
10613281362
63388181
3850500
10000
Total Cash Balances June 30th 19686473607 16895941998
Total Payments 44407994220 40417267672sm17
STATE REVENUE RECEIPTS18
SUMMARY OF STATE REVENUE RECEIPTS
REVENUE
Taxes Fines and Forfeits
Property Tax General
Property Tax Utility
Property Tax Intangible
Inheritance Tax
Income Tax
Motor Fuel Tax
Alcoholic Beverage Tax
Malt Beverage Tax
Wine Tax
Cigar and Cigarette Tax
Sales 3 Sales and Use Tax
Carbonic Acid Gas Tax
Insurance Premium Tax
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
1951
628370819
134574126
18502107
86148369
3658674318
5446624233
903532686
678571743
129567465
1374173758
834752683
15053285
426206702
73188823
459378
3682724
145122009
544181900
41279161
67484890
76215890
7508041
3206842
1950
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 Forfeits
Grants from U S Government
Highways
Education
15297081952 12506284207
Public Assistance and Relief
Health
Agriculture Development
1315687526
979358424
3376866685
599088493
214647149
1252375242
980968026
2830876907
468953378
198182799
Total Grants from U S Government 6485648277 5731356352
Grants from Counties
Public Assistance and Relief
Education
Highways
Agriculture Development
Total Grants from Counties
158820993
14572680
21820418
36388105
156364355
13457126
14127952
26190307
231602196 21013974019
SUMMARY OF STATE REVENUE RECEIPTS Continued
REVENUE Continued
Donations for Operations
Education
Health Hospitals
Agriculture Development
Recreation
Rents on Investment Properties
State Railroad
Other
Interest
Investments
Contributions from Public Trust Funds
University System Endowments
Operating Earnings by Fees Rents
and Sales for Services
General Government
Protection Services
Health Services
1951
73308716
20823805
4564845
Total Rents on Investment Properties 58809996
17785987
6002188
138182092
16236584
91257416
34431900
Development Natural Resources Services
Highway Services
Hospital Services 118945014
Educational Services 1221942823
Corrections Services 98267081
Recreational Services 11142191
Veterans Aid Services 61200
1950
26551674
37227324
5891750
360
Total Donations for Operations 98697366 69671108
54000000
4809996
54000000
4620007
58620007
130200
157700
3234246
5607191
121334925
14284769
76238322
6682151
41467853
1268773653
79334867
11585510
65110
Total Operating Earnings 1736468489 1625374351
Total Revenue Receipts 23926224463 2020483771120
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1951
TAXES
General Property 1950 Levy
On County Digest
Net to State 568085897
efunds 584502
Assessing Fees retained at
source 16400286
Collecting Fees retained at
source 17222283
Interest 3552 3Q
On Pubhc Utilities Digests 1275 812 46
On Intangible Digests 172 47
Federal Housing Agencies 447357
Contributions
rB D 2087500 748395297
General Property Prior Years
Levies
On County Digests net to
State 22741250
Refunds 156201
Assessing Fees retained at
C TT 27381
Collecting Fees retained at
S0Urce 1095735
Interest Um 2g
Jn Intangibles Digests net
to State
Property Public Service lSO 26058875
Corporations
Levy for operating cost of the
Public Service Commission
Inheritance 6992880
J 9 92336537
Refunds
Income 6188168 86148369
Corporations
Returns 2132748736
Refunds 324514 31
Additional Assessments 646859 77
Interest Penalties 165619 95
RefUndS 3462526 2178082751
Individuals
Returns 1408871072
Refunds 63456 19
Additional Assessments 551 378 20
Lnterest Penalties 23346490
418196 1480591567 365867431821
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1951
TAXES Continued
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
5598228732
56350019
155565846
50790900
1597772
Sales Alcoholic Beverages
Stamps 257427911
Refunds 1190420 256237491
Warehouse charges 649993393
Refunds 2698198
Sales Beer
Refunds
Sales Wine
Refunds
Collecting fees retained at
source
Sales Cigar and Cigarette
net to State
Refunds
Collecting Fees retained at
source
647295195
681883366
3311623
123207155
38625
6398935
1306278615
70817
Sales 27c Sale and Use
Refunds bad checks
Collecting Fees retained at
source
812212553
1256384
23796514
Sales Carbonic Acid Gas
4c per lb
Sales Insurance Premiums
Sales Kerosene
lc per gallon net to State
1 allowance retained by
taxpayer
72459059
729764
Sales Malt Syrups
1 gross receipts
Sales Soft Drink Syrups
5 gross receipts
5446624233
903532686
678571743
129567465
67965960 1374173758
834752683
15053285
426206702
73188823
459378
3682724
22
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1951
TAXES Continued
Business License Alcoholic
Beverages
Distillers 773500
Retailers 10460000
Wholesalers 3300000
Business License Small Loan Cos
Business License Beer
Brewers 100000
Retailers 4920758
Wholesalers 4399905
Business License Wine
Retailers 1253000
Wholesalers 1150000
Business License Chain Stores
Licenses
Business License Commercial
wFng Canning 1004623
FlSh Dealers 1305363
Business License Fur Trappers
net 337400
Dealers Agents 95 00
Business License Insurance
Agents Adjusters
Business License Machinery
Dealers Agents
Business License Professions
Net to State 5987659
Collecting Fees retained at
source 568891
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 62493441
Assessing Fees Retained at
source 241345
14533500
10000
9420663
2403000
18763283
2309986
346900
11336500
229050
6556550
2500
873750
121000
924870023
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1951
TAXES Continued
BUSINESS LICENSE Continued
Collecting Fees Retained at
source
Refunds
6253621
21780
NonBus License
Motor Vehicle
759859 Passenger Cars
205019 Trucks
not for Hire
5726 Trucks for Hire
8552 Trailers not for
Hire
2668 Trailers for Hire
17631 Auto Trailers
3317 House Trailers
1752 Passenger Buses
3946 School Buses
1013 Ambulances Hearses
7510 Motorcycles
12231 Dealers Tags
Duplicates Certificates
Transfers
Miscellaneous
Sheriffs Fees Penalties
to Sheriffs
NonBusiness License Auto
Drivers
NonBusiness License Fishing
Hunting
Net to State S
Collecting Fees retained at
source
Corporation Franchise
Domestic net to State
Collecting Fees retained at
source
Refunds
253023480
115066597
18320282
40697195
56939375
1663575
1426800
43703234
1090100
723308
1172800
5091700
2735950
1573546
953958
59730169
7754721
Foreign
Refunds
47527873
1978992
253325
26063350
1000
Unemployment Compensation
Penalties Interest
68966627
544181900
41279161
67484890
49253540
26962350 76215890
3206842Pi
25
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1951
FINES FORFEITS
Cigar and Cigarette
Wild Life
Liquor Wine Beer
237041
569785
6701215
7508041
Total Taxes Fines Forfeits
GRANTS FROM U S GOVERNMENT
Education Dept for Veterans Farm Training
Education Dept for Veterans OntheJob Training
Education Dept for Lunch Program
Education Dept for Vocational Education
Education Dept for Vocational Rehabilitation
Education Dept for School Survey
Labor Dept for Employment Security Admin
Dept of Forestry for Fire Protection
Game and Fish Department
Pub Health Dept for General Health Work
Pub Health Dept for Ven Disease Control
Pub Health Dept for Child Welfare
Pub Health Dept for Hospital Construction
Highway Dept for Regular Allotment
Highway Dept for Grade Crossings
Highway Dept Secondary Roads
Highway Dept Planning Survey
Highway Dept Urban Highways
Highway Dept Clark Hill Dam
Highway Dept Other
Public Welfare Dept Public Assistance Child Welfare
Veterans Service Dept
University System
Albany
Americus
15297081952
380368588
159686987
240138827
76718930
93078663
1365600
340214133
37550145
14444213
117324839
65630700
51276810
364856144
421560420
33781897
437906674
28243158
129711636
255000000
9483741
3022892397
13760155
Agricultural Extension Service
General Extension Service
University of Ga
Institute of Technology
Ga Experiment Station
University of Ga School of Medicine
Fort Valley State College
West Ga College Carrollton
Total Grants from U S Government
GRANTS FROM COUNTIES
Public Welfare Department
Participation Public Assistance 158820993
Highway Dept 21820418
Forestry Dept of 35956105
500000
400000
124770783
320102
3698800
8998676
37882008
13637361
3166094
280000
6485648277mm
26
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1951
GRANTS FROM COUNTIES Continued
Agriculture Extension Service
Institute of Technology
Georgia State College Savannah
Georgia State College for Women Milledgeville
Georgia Teachers College Statesboro
University of Georgia Athens
University of Ga School of Medicine
Total Grants from Counties
DONATIONS FOR OPERATIONS
Citizens Council
Education Department
Public Welfare Dept Milledgeville State Hospital
Parks Dept
University System
Coastal Plain Experiment Station Tifton
Agricultural Extension Athens
University of Georgia Athens
Institute of Technology Atlanta
Georgia Experiment Station
Port Valley State College
Ga State College for Women Milledgeville
Total Donations for Operations
RENTS ON INVESTMENT PROPERTIES
Henry Grady Hotel Land in Atlanta
Western and Atlantic Railroad
Chattanooga Hotels
Total Rents
INTEREST ON INVESTMENTS
Dividends on Railroad and Telegraph Stocks
CONTRIBUTIONS FROM PUBLIC TRUST FUNDS
Employees Retirement System 7635229
University System Endowments 10150758
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
432000
5000000
838550
3049752
1735900
3198478
750000
231602196
16630
1615800
20823805
2500000
970000
1078215
54772185
13149823
3480908
90000
200000
98697366
3000000
54000000
1809996
J 58809996
130200
17785987
305700
1988290
1607289
1644519
13700
285190
157500
6002188DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1951
27
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
Public Defense Department National Guard
Public Service Commission
Warm Air Heating Contractors Fees
Total Earnings Protection Services
2380036
39807561
22370055
18987065
3720972
13405364
1095890
136500
2420745
3075444
266300
1132880
1406010
130500
3492035
14823500
8214500
422000
4060
81633
62040
40502
706500
138182092
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
Psychologists Examining Fees

4000
1058850
1833545
2744762
4451776
24550
134910
389718
2061800
684030
1783495
174000
35000
827810
51662
57500
Total Earnings Health Services
22500
1623658428
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1951
EARNINGS DEVELOPMENT NATURAL RESOURCES SERVICES
Agriculture Department
Farmers Markets Rents
Forestry Examining Fees
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
University System Agricultural Extension
University System Agricultural Experiment Station Experiment
University System Agricultural Experiment Station Tifton
Total Earnings Development Services
559973
18259192
14000
1314000
2687252
1547547
2222666
4675400
3961225
288102
2742611
1851273
410000
14543691
5031360
18610791
12538333
EARNINGS HIGHWAY SERVICES
Highway Department
Sales and Rents
91257416
34431900
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
Total Earnings Hospital Services 1
EARNINGS CORRECTIONS SERVICES
Tattnall Prison
Farm and Other g
Industrial
Road Contraction
Training School for Boys
Training School for Girls
20484164
2416958
10117909
85925983
18945014
Total Earnings Corrections Services
EARNINGS EDUCATIONAL SERVICES
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
Education Dept Academy for the Blind
Education Dept Army Ordnance School
4890573
28071620
65122470
132968
49450
98267081
5664047
2900
94096
365129
17603146
9767390
25900
874419529
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1951
EARNINGS EDUCATIONAL SERVICES Continued
University System
Regents e
Georgia State College Albany
Ga S W College Americus
Univ of Georgia Athens
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
617192
16616043
11689587
19350793
01381560
27343594
99319587
22991380
16271275
10127176
31721171
14315817
30816809
59332665
41902059
40663245
18629033
16587034
Total Earnings Educational Services 1221942823
EARNINGS RECREATIONAL SERVICES
Warm Springs Memorial Commission
State Parks
Total Earnings Recreational Services
EARNINGS VETERANS AID SERVICES
Confederate Soldiers Home
5937525
5204666
11142191
61200
Total Revenue Receipts 2392622446331
DISTRIBUTION OF STATE REVENUE RECEIPTS32
SUMMARY OF STATE REVENUE DISTRIBUTION
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
Army Ordnance School
Employees Retirement System
Entomology Dept of
Forestry Dept of
Game and Fish Dept of
General Assembly
Geology Mines Dept of
Governors Office
Highway Dept of
Housing Authority
Jekyll Is Committee
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Judicial Council
Labor Dept of
Employment Security Agency
Administrative Office
Law Dept of
Library
Milk Control Board
Oil and Gas Commission
Old Capitol Rebuild Com
Pardons and Paroles Board of
Parks Dept of
Personnel Board of
Pharmacy Board of
Ports Committee
Properties Commission
Public Defense Dept of
Civil Defense
1951
172727520
11573639
9549494
34357496
6016630
8723600
19933081
47657100
203516252
5896583378
23365129
12705900
32467214
27290128
14744195
2627009
18363739
182749941
84387787
57500000
8708695
26975261
4665656218
9608050
13423218
11869513
35549460
500000
329029981
7183799
16864749
3231669
7995850
490870
1073639
12130623
57344666
12761514
2112244
3083934
649572
29081315
4955412
1950
130298713
10275455
8172477
12502396
6247710
9720452
14462427
55499234
180190414
5866842965
23224819
16456499
40013380
24471855
5000000
14040068
152567676
85868980
50000000
6136919
24397569
3875296127
1500000
13763403
11430790
30000000
500000
251298971
6672849
15510500
3109668
7683593
321009
11438327
49022899
10652512
1990925
5977953
712950
28762475
4068000
33
SUMMARY OF STATE REVENUE DISTRIBUTION Continued
DISTRIBUTION FOR OPERATIONS Continued
1951
Public Health Dept of 1112246059
Public Health Tuberculosis San
Public Safety Dept of
Public Service Commission
Public Welfare Dept of
State Institutions
Purchases Supervisor of
Revenue
State Department
323863220
174435841
18184456
4327932644
840447358
9732036
244912869
Fees Retained by Outside Agents 200147067
School Building Committee
Secretary of State
Treasury State
Administration
Public Debt
Grants to Counties
Teacher Retirement System
University System
Veterans Service Office
Workmens Compensation Board of
Warm Springs Memo Commission
2500000
27068401
5000000
481701303
360000000
2150897049
83739977
14832178
5937525
1950
976165637
318089099
172596799
24982852
3677042129
726334096
8494090
189545606
172164393
24155046
4654247
530505
298594060
2151491690
84480490
13563483
5561337
Total Distribution for Operations22508550189 20371260734
DISTRIBUTION OF UNFUNDED COLLECTIONS
Agriculture
Comptroller General
Entomology
Game and Fish
Supreme Court
Court of Appeals
Labor Dept ofESA
Library State
Properties Commission
Public Safety
Public Service
Revenue Dept

735589
1618919
2500
4307708
17500
9500
280948
84955
1160424
12161000
5135405

1405149
1089017
2500
11281284
11500
7500
1131219
907057
314462
1234150
4190383
Total Distribution Unfunded Collections 3366384 18453997
Distribution Totals 22511916573 20389714731
BALANCE
To State General Fund Cash Balance 1414307890 184877020
Total
23926224463 2020483771134
STATE REVENUE DISTRIBUTION
STATE APPROPRIATIONSAGENCY REVENUE
YEAR ENDED JUNE 30 1951
AGENCY
Agriculture Dept of
Aduits Dept of
Banking Dept of
Capitol Sq Improvement Com
Citizens Council
Commerce Dept
Comptroller General
Confederate Pensions
Corrections Dept
Education Dept
Employees Retirement System
Entomology Dept of
Forestry Dept of
Game and Fish Dept of
General Assembly
Geology Mines Dept of
Governors Office
Highway Dept of
Jekyll Island Committee
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Judicial Council
Labor Dept of
Employment Security Agcy
Administrative Office
Law Dept of
Library
Milk Control Board
Oil and Gas Commission
Old Capitol Rebuild Com
Pardons Paroles Board of
Parks Dept of
Personnel Board of
Pharmacy Board of
Ports Committee
Properties Commission
Public Defense
Civil Defense Dept of
Public Health Dept of
Pub Health Tuberculosis San
State Agency
Appropriation Revenue 2227520 Total
170500000 172727520
10500000 1073639 11573639
9574304 24810 9549494
17500000 16857496 34357496
6000000 16630 6016630
8723600 8723600
19920516 12565 19933081
47657100 47657100
105431589 98084663 203516252
5030000000 977155944 6007155944
2627009 2627009
16249203 2114536 18363739
95000000 87749941 182749941
60700000 23687787 84387787
57500000 57500000
7359935 1348760 8708695
26975261 26975261
3295854488 1369801730 4665656218
9608050 9608050
13192867 230351 13423218
11478845 390668 11869513
35549460 35549460
500000 500000
6576452 322453529 329029981
7183799 7183799
16864749 16864749
3241230 9561 3231669
7995850 7995850
490870 490870
1073639 1073639
12130623 12130623
49900000 7444666 57344666
12761514 12761514
2228244 116000 2112244
3083934 3083934
649572 649572
29072311 9004 29081315
4955412 4955412
510250000 601996059 1112246059
305000000 18863220 323863220
35
STATE REVENUE DISTRIBUTION
STATE APPROPRIATIONAGENCY INCOME
YEAR ENDED JUNE 30 1951
State
Agency
AGENCY Continued
Public Safety Dept of 174997328
Public Service Commission 18186635
Public Welfare Dept of 1147853373
State Institutions 723929152
Purchases Supervisor of 9771814
Revenue
State Department 241380621
Fees Retained by Outside
Agents
School Building Committee
Secretary of State
Treasury State
Administration
Grants to Counties 481701303
Teacher Retirement System 360000000
University System 627000000
Veterans Service Office 69979822
Workmens Compensation
Board of 15532174
Warm Springs Memo Coram
174435841
18184456
4327932644
840447358
9732036
244912869
200147067
2500000
27068401

5000000
481701303
360000000
2150897049
83739977
14832178
5937525
13919555219 8588994970 22508550189
2500000
26974305
5000000
561487
2179
3180079271
116518206
39778
3532248
200147067
94096
1523897049
13760155
699996
5937525
UNFUNDED COLLECTIONS
Agriculture
Comptroller General
Entomology
Game and Fish
Supreme Court
Court of Appeals
Employment Security Agency
Library
Properties Commission
Public Service
Revenue Dept
BALANCE
To State General Fund
Cash Balance
735589 735589
1618919 1618919
2500 2500
4307708 4307708
17500 17500
9500 9500
280948 280948
84955 84955
1160424 1160424
12161000 12161000
5135405 5135405
3366384 3366384
13919555219 8592361354 22511916573
1414307890 00 1414307890
15333863109 8592361354 23926224463m
36
DISTRIBUTION OF REVENUE TO OBJECT OF EXPENDITURE
ALL STATE SPENDING UNITS
1951
EXPENSE
Personal Services
Travel
3958355302
259464802
1420009823
Communication 81845222
Supplies Materials
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Interest
Pensions Benefits
Grants to Civil Divisions
91765877
130464663
114576489
109158047
38123678
11323484
Equipment 2
Miscellaneous
4594207448
6866840333
02920096
3866536
1950
I 3623148079
228811218
1323196271
70212203
88507190
109688917
68204583
51374493
10118601
8606207
2166
3902763336
6624144854
244626512
38611985
Total Expense Payments178751
88728 16392016615
OUTLAYS
Lands Improvements
Personal Services
Travel
380815195
46468551
Supplies Materials 1648 73242
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Pensions Benefits
Contracts
Miscellaneous
1000657
167004
21094
21015008
1111858
18596917
2967605113
74944349
Equipment 457762214
376299869
45414638
103033126
810660
88437
12479
1039336
792455
118035
3217509598
973910
291211448
To
Total Outlay Payments 4134381202 4037303991
Total Payments from Revenue
22009569930
State General Fund Cash Balance 1414307890
Spending Agencies Cash Balance 502346643
20429320606
184877020
39605875
23926224463 20204837711
37
BUDGET FUNDS
RECEIPTS AND PAYMENTS
OF
SPENDING AGENCIES38
ALL STATE SPENDING UNITS
RECEIPTS
1951
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriations 10994285791
Budget Balancing Adjustments Lapses 2925269428
1950
10947202603
1773801414
Total Appropriations
13919555219 12721004017
Revenues Retained for Operations
Taxes 207901788
Grants U S Government 64856 48277
Grants Counties 231602196
Donations 98687366
Rents on Investment Properties
Earnings from Services 1547359356
Transfers from Public Trust Funds 17785987
177934251
5731356352
210139740
69671108
712950
1457208070
3234246
Total Revenues Retained
Total Income Receipts
8588994970 7650256717
22508550189 20371260734
NONINCOME
Public Trust Funds
Unemployment Compensation Tax
U S Treas Interest on Comp Tax Fund
Gifts Contributions
Income
Transfers to Budget Funds
Investments
Total Public Trust Funds Receipts
Private Trust Accounts
State Revenue Collections Unfunded
1454938287
233698101
793542538
81067115
17785987
98198840
2643658894
942168865
3366384
1298004320
220281789
611736122
1850295
3234246
80618001
2209256281
1070247305
18453997
Total NonIncome Receipts 3589194143 3297957583
CASH BALANCES JULY 1st
Budget Funds 3592095572
Public Trust Funds 10613281362
Private Trust Funds 63388181
State Revenue Collections Unfunded 28669574
Sinking Funds 3860500
Total Cash Balances14301295189
Totals
3650155444
10408332018
53539007
10215577
31160500
14153402546
40399039521 3782262086339
ALL STATE SPENDING UNITS
PAYMENTS
1951
EXPENSE
Personal Services
Travel
3958355302
259464802
Supplies Materials 1420009823
Communication 81845222
Heat Light Power Water 91765877
Publications 130464663
Repairs 114576489
Rents 109158047
Insurance 38123678
Indemnities 11223484
Interest
Pensions Benefits 4594207448
Grants to Civil Divisions 6866840333
Equipment 202920096
Miscellaneous 3866536
1950
3623148079
228811218
1323196271
70212203
88507190
109688917
68204583
51374493
10118601
8606207
2166
3902763336
6624144854
244626512
38611985
Total Expense Payments17875188728 16392016615
OUTLAYS
Lands Improvements
Personal Services 380815195
Travel 46468551
Supplies Materials 164873242
1000657
167004
21094
21015008
1111858
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Pensions Benefits 18596917
Contracts 2967605113
Miscellaneous 74944349
Equipment 457762214
376299869
45414638
103033126
810660
88437
12479
1039336
792455
118035
3217509598
973910
291211448
Total Outlay Payments 4134381202 4037303991
NONCOST
Public Trust Funds
Investments 957478455
Expense Objects of Trust 1136974
Pensions Benefits 835204184
Total Public Trust Funds 1793819613
592202276
1501817
1410834077
2004538170m
40
ALL STATE SPENDING UNITS
PAYMENTS Continued 1951
NONCOST Continued
Private Trust Funds 918131070
Bond Debt
1950
Total NonCost Payments 27119506
1060166898
27300000
83 3092005068
CASH BALANCES JUNE 30th
Budget Funds 4091075831
Public Trust Funds 11463120643
Private Trust Funds 374 25976
State Revenue Collections Unfunded 32035958
Sinking Fund 38605oO
Total Cash Balances
f 3592095572
10613281362
63388181
28669574
3860500
Grand Total 40399039521
15677518908 14301295189
3782262086341
FEDERAL INCOME TAX
ALL STATE UNITSn
42
ALL STATE UNITS
FEDERAL INCOME TAX
RECEIPTS 1951 1950
NONINCOME
Private Trust Account
Federal Tax Withheld
Departments Institutions 179956703 126443643
University SyUem 110123027 91867222
290079730 218310865
CASH BALANCES JULY 1st
Private Trust Account
Departments Institutions 1629370 2260450
University System 4140733 3930638
5770103 6191088
295849833 224501953
PAYMENTS
NONCOST
Private Trust Account
Federal Tax to U S Government
Departments Institutions 179133983 126991129
University System 102035149 91613717
281169132 218604846
CASH BALANCES JUNE 30th
Departments Institutions 2452090 1712964
University System 12228611 4l84143
14680701 5897107
295849833 224501953ANALYSIS
BY STATE UNITS
UNITED STATES INCOME TAX ACCOUNTS
43
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
Army Ordnance School
Employees Ret Sys
Entomology Dept of
Forestry Dept of
Game Fish Dept of
Geology Dept of
Governors Office
Highways Dept of
Jekyll Is Committee
Judicial System
Supreme Court
Court of Appeals
Labor Dept of
Admnistration
Employ Security Ag
Law Dept of
Library State
Milk Control Board
Pardons Paroles Bd of
Parks Dept of
Personnel Board
Pharmacy Board of
Ports Committee
Public Defense Dept of
Civil Defense
Cash Cash
Balance Receipts Payments Balance
July 1 With To U S June 30
1950 holdings Gov 1951
3328890 3328890
966130 966130
45350 670740 657060 59030
179175 179175
363470 363470
496665 496665
1009170 1009170
77550 77550
2307874 2307874
6895320 6895320
998144 998144
417675 417675
1168790 1168790
699805 699805
787890 787890
26080 170240 196320
472145 472145
3603578 3603578
1882222 1882222
280800 280800
720 1161120 1161840
40546987 40546987
17440 12940 4500
12152 60802 56454 16500
15850 88610 75670 28790
595380 595380
20162313 20162313
1563305 1563305
139830 139830
314453 314453
623310 623310
795869 795869
1039325 1039325
177320 177320
394490 394490
1187260 1187260
148970 148970
m
44
ANALYSIS
BY STATE UNITS
UNITED STATES INCOME TAX ACCOUNTS
Cash
Balance
July 1
State Unit 1950
Public Health Dept of
Administration Gen
Tuber Sanatorium
Public Safety Dept of
Public Service Com
Public Welfare Dept of
Administration
Confed 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 29343
General Assembly 716030
Housing Authority 2700
Supreme Court 84890
Court of Appeals 94730
Superior Courts 208570
Oil Gas Com 1360
Ports Authority 22130
Education Fed Voc 13435
Education Fed Reh 282110
Education C S S Sal 57430
Teach Retire System
Veterans Serv Office
Workmens Compensation
Board of
Warm Spgs Mem Com 16490
Total Departments
Institutions 1629370
Cash
Receipts Payments Balance
With To U S June 30
holdings Gov 1951
18213806 18213806
7354640 7354640
3503725 3503725
1265960 1265960
6068414 6068414
20200 20200
239740 239740
5740 5740
721160 721160
656355 656355
128420 128420
10808974 10808974
406690 406690
850310 850310
10931440 10931440
1507792 1507792
414007 407380 35970
1459565 918590 1257005
37440 36880 3260
1362020 1326510 120400
1111580 1110370 95940
3073455 3010185 271840
27690 26510 2540
394490 376180 40440
764120 711135 66420
3880750 3802145 360715
768100 756010 69520
458295 458295
6061950 6061950
1420325 1420325
246493 243763 19220
179956703 5179133983 2452090
ANALYSIS
BY STATE UNITS
UNITED STATES INCOME TAX ACCOUNTS
45
Cash
Balance
July 1
State Unit 1950
University System
Regents
Albany State Albany 510
Ga S W Col Americus
Univ of Ga Athens 3141470
Agric Exten Athens 622977
Inst of Tech Atlanta
Inst of Tech Lawson
Apts 42900
Inst of Tech W G S T 171266
Univ of Ga Atlanta
School of Med Augusta
W Ga Col Carrollton
Mid Ga Col Cochran
N Ga Col Dahlonega
So Ga Col Douglas
Ga Experiment Station
Experiment
Ft Valley State College
Ft Valley
Ga State Col for Women
Milledgeville
Ga State Col Savannah
South Ga Teach College
Statesboro 205020
A B Agr Col Tifton
C P Exp Sta Tifton
Ga St W Col Valdosta
Totals Univ Sys 4184143
Totals State Gov 5813513
Cash
Receipts Payments Balance
With To U S June 30
holdings Gov 1951
659294 659294
1194685 1195195
872357 872357
27282443 26643759 3780154
8207210 8089744 740443
33812526 26094812 7717714
42900
2358574 2529840
7229770 7229770
3642876 3642576 300
1103067 1103067
1016010 1016010
2207680 2207680
945698 945698
3004884 3004884
1806035 1806035
5855680 5855680
2375260 2375260
2943440 3158460 10000
1055263 1055263
1033945 1033945
1516330 1516330
110080127 102035659 12228611
290036830 281169642 14680701
47
RETIREMENT CONTRIBUTIONS
BY
ALL MEMBER STATE EMPLOYEES48
TEACHER RETIREMENT SYSTEM CONTRIBUTIONS
BY ALL MEMBER STATE EMPLOYEES
RECEIPTS
1951
1950
NONINCOME
Private Trust Account
5 Contributions Withheld
Departments Institutions 44 859 g9
University System 42988295
47468284
CASH BALANCES JULY 1st
Private Trust Account
Departments Institutions 0
University System 17144 28
PAYMENTS
NONCOST
Private Trust Account
To Teacher Retirement System
Departments Institutions
University System
CASH BALANCES JUNE 30th
Private Trust Account
Departments Institutions
University System
4747803
28082928
32830731
0
4485989
40968308
1709369
1714428 1709369
49182712 34540L00
4747803
28077869
45454297 32825672
0
3728415
0
1714428
3728415 1714428
49182712 34540LO049
ANALYSIS OF EMPLOYEES CONTRIBUTIONS TO TEACHERS
RETIREMENT
Cash
Balance
July 1
State Unit 1950
Education Dept of
School for the Deaf
Acad for the Blind
No Ga Voc School
So Ga Voc School
Tea Ret Sys Dept of
Totals Depts Ints
University System
Regents
Albany St Col Alb
Ga S W Col Americus
U of Ga Athens 1210891
Agr Extension 385459
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
Cash
Receipts Payments Balance
With To T R June 30
holdings System 1951
2986110 2986110
473093 473093
260932 260932
345914 345914
208789 208789
211151 211151
4485989 4485989
194083 194083
681306 681306
360096 360096
10871711 10416101 1666501
5903534 5771769 517224
9894725 8349285 1545440
2358408 2358408
1286209 1286959 750
347871 347871
693724 693724
971728 971728
50
ANALYSIS OF EMPLOYEES CONTRIBUTIONS TO TEACHERS
RETIREMENT
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 Tiftom
C P Ex Sta Tifton
GSCWCol Valdosta
Totals Univ Sys
Total State Gov
Cash Cash
Balance Receipts Payments Balance
July 1 With To T R June 30
1950 holdings System 1951
468835 468835
1338772 1338772
1179352 1179352
2044193 2044193
1542725 1542725
118078 1329819 1447897
432874 432874
552079 552079
530251 530251
1714428 42988295 40968308 3728415
1714428 47468284 45454297 372841551
EMPLOYEES RETIREMENT SYSTEM CONTRIBUTIONS
BY ALL MEMBER STATE EMPLOYEES
RECEIPTS
NONINCOME
Private Trust Account
5 Member Contributions Withheld
CASH BALANCE JULY 1st
Private Trust Account
1951
1637795
1950
94864621 34985886
0
96502416 34985886
PAYMENTS
NONCOST
Private Trust Account
To Employees Retirement System
CASH BALANCE JUNE 30th
Private Trust Account
93980480 33348091
2521936
96502416
1637795
3498588652
ANALYSIS BY STATE UNITS
EMPLOYEES CONTRIBUTIONS TO EMPLOYEES RETIREMENT SYSTEM
Cash
Balance
July 1
State Unit 1950
Agriculture Dept of
Audits Dept of
Banking Dept of
Cap Sq Imp Com
Education Dept of
School for the Deaf
No Ga Voc Sch
So Ga Voc Sch
Army Ord Sch
Employees Ret Sys 7040
Entomology Dept of
Forestry Dept of
Geology Dept of
Highways Dept of 273015
Supreme Court
Court of Appeals
Labor Dept of
Labor Dept ofESA
Library
Pardons Proles Bd of
Personnel Board
Public Defense Dept of
Public Health Dept of
Battey State HospitaL
Public Safety Dept of
Public Ser Com
Public Welfare Dept of
All Units 1357740
Purchases Supv
Revenue Dept of
Secretary of State
State TreasuryAdm
Veterans Serv Dept of
Workmens Comp Bd of
Cash
Receipts Payments Balance
With To E R June 30
holdings System 1951
53810 53810
368860 368860
94375 94375
177320 177320
1567735 1567735
72440 72440
386996 386996
206972 206972
363486 363486
96000 103040
184850 184850
6350 6350
40120 40120
19061400 19040770 2936
94920 94920
45000 45000
37440 37440
9943370 9943370
11410 11410
12540 12540
420980 420980
181560 181560
12309789 12309789
5274260 5274260
5779520 5779520
499170 499170
33560870 32715850 22027
134700 134700
3141542 3141542
135000 135000
50583 50583
33840 33840
33100 33100
53
ANALYSIS BY STATE UNITS
EMPLOYEES CONTRIBUTIONS TO EMPLOYEES RETIREMENT SYSTEM
State Unit
University System
Inst of Technology
Albany State College
Ga S W College
G S C W Milledgev
Univ of Ga Athens
Ga Experiment Sta
Ga Coastal Plain Exp
Station
No Ga Col Dahlonega
A B College Tifton
Cash Cash
Balance Receipts Payments Balance
July 1 With To E R June 30
1950 holding System 1951
105020 96635 83
40812 40812
6480 6480
5830 5830
251763 234617 171
15900 15900
17588 17588
35520 35520
5400 5400
Totals 1637795 94864621
93980480 252193655
OPERATING STATEMENTS
OF
INDIVIDUAL UNITS
OF
STATE GOVERNMENT57
DEPARTMENT OF
AGRICULTURE58
DEPARTMENT OF AGRICULTURE
RECEIPTS 1951
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 147500000
Budget Balancing Adjustment 23000000
Revenues Retained
Earnings Development Services 2107520
Transfers Other Spending Units 120000
Total Income Receipts 172727520
NONINCOME
Private Trust Accounts 191481
State Revenue Collections Unfunded 735589
CASH BALANCES JULY 1st
Budget Funds
Revenue Collections Unfunded
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Pensions Benefits
Equipment
Miscellaneous
Total Expense Payments
OUTLAYS
Lands Improvements
Contracts
NONCOST
Private Trust Account
CASH BALANCES JUNE 30th
Budget Funds
Revenue Collections Unfunded
Private Trust Account
10598917
1405149
1950
147500000
18629847
1308560
120000
130298713
1405149
12737812
185658656 144441674
64121847
14145794
2848470
2783899
2759300
11597407
748699
299151
268418
130622
185102
1656595
2405079
50474746
9214574
2348379
2384794
2635234
10350059
2005660
51870
174704
258538
39033
2287098
1750025
103950383 83974714

48183521
191706
31192533
2140738
225
48462894
10598917
1405149
185658656 14444167459
DEPARTMENT OF AGRICULTURE
CURRENT BALANCE SHEET
JUNE 30 1951
ASSETS
CURRENT ASSETS
Cash in BankOperating Fund 31192308
Cash in BankRevenue Collections 2140738
ACCOUNTS RECEIVABLE
Sam Hall Son
33333046
100000
33433046
LIABILITIES RESERVES SURPLUS
ACCOUNTS PAYABLE
Detail in Work Papers
121802
RESERVES
For Construction of Milk Dehydrating Shed
For Contracts not complete at Markets
For Food Penalties
For Insurance Premiums
SURPLUS FOR OPERATIONS
Subject to Budget Approval

20000000
6291391
223564
225
26514730
6796514
3343304660
DEPARTMENT OF AGRICULTURE
SUMMARY
FINANCIAL CONDITION
The State Department of Agriculture ended the fiscal year on
June 30 1951 with a surplus of 6796514 after providing the neces
sary reserve of 121802 to cover outstanding accounts payable
20000000 for construction of milk dehydrating shed 6291391
for contracts not completed at markets 223564 in food penalties
and had remitted 225 group insurance premiums in excess of amount
withheld
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 86629273 was collected from
licenses and fees as detailed in the unit report
The 86629273 revenue collected together with 1405149 on
hand at the beginning of the year made a total of 88034422 to be
accounted for Of this amount 85893684 was transferred to the
State Treasury in the year and 2140738 remained on hand June 30
1951 to be funded in the Treasury in the next fiscal period
Revenue collections the past three years are compared in the
statement following
YEAR ENDED JUNE 30th
REVENUE COLLECTIONS
Fish Dealers Licenses
Fertilizer Fees
Feed Fees
Dairy Poultry Fees
Farmers Markets
Egg Marketing
Insecticides and Miscellaneous
Totals
1951 1950 1949
1132363 930000 1187500
39807561 36025206 39055052
22370055 18619639 17600919
1058850 929068 1711523
18259192 16426714 14617970
2687252 2364496 2313248
1314000 928157 683672
86629273 76223280 77169884

61
DEPARTMENT OP AGRICULTURE
AVAILABLE INCOME AND OPERATING COSTS
State appropriation for general operations of the Department of
Agriculture in the year ended June 30 1951 was 97500000 This
was increased to 100500000 by transfer of 3000000 from the
State Emergency Fund to meet expenditure approved on budget as
provided by law
Appropriation to the Department for Farmers Markets Develop
ment in the year was 50000000 and this was increased to 70000000
by 20000000 transfer from Emergency Fund through budget ap
provals
In addition to the 170500000 provided as the current years
appropriation 2227520 was received from sales services and trans
fers from other Departments making total income for the year
172727520
The 172727500 income together with the 10598917 cash bal
ance at the beginning of the fiscal period made a total of 183326437
available
103950383 of the available funds was expended under budget
approvals in the year for current operating expenses and 48183521
for new buildings and improvements and 31192533 remained on
hand June 30 1951 the end of the fiscal year
The first lien on this remaining cash balance is for liquidation of
outstanding accounts payable 20000000 is reserved for construc
tion of milk dehydrating shed 6291391 for contracts not completed
at Markets and the remainder of 6796514 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 re
approvals
OPERATING COSTS
The Departments operating costs for the past three years are
compared by Object and by Activity in the following statement62
DEPARTMENT OP AGRICULTURE
OPERATING COSTS Cont
BY ACTIVITY
YEAR ENDED JUNE 30
Commissioners Office
Fertilizer Division
Bureau of Markets
Pure Food
Pure Seed
Weights and Measures
Chemistry
Veterinary
Farmers Markets
Atlanta
Athens
Augusta
Blackshear
Buchanan
Camilla
Columbus
Cordele
Dillard
Donalsonville
Douglas
Glennville
Hazlehurst
Jesup
Leesburg
Macon
Moultrie
Nashville
Pelham
Quitman
Rome
Sylvania
Thomasville
Thomson
Tifton
Toccoa
Valdosta
Vidalia
1951
4001182
8394420
18671523
8838279
6049786
3761050
7984906
24015175
Waynesboro
Wrightsville
13138437
297319
11444144
1115921
4923679
4530820
2835728
845092
129010
37728
1193509
30994
2143861
387158
7626277
1263033
231973
1625469
1263955
660290
1357822
3727227
2005784
1028394
217458
2763864
489462
1376303
4000
1950
3726701
6844040
16498097
8086225
4027405
2997362
8166794
14383824
17898803
20405
13046774
9724452
2255723
208692
72320
3289960
1568182
1547597
689460
2099746
1485095
707158
788347
253369
1420338
41184
4383028
225754
952678
2926070
225922
1949
3753523
6629339
15468660
6999491
4117062
2685454
6561274
12584136
81716321 64730448 58798939
18008769
3153009
560
214347
1861757
674268
3824748
1146417
409429
12540902
2655899
3697225
4464427
1375924
4958926
816516
1467076
560
68694711 65831057 6127075963
DEPARTMENT OF AGRICULTURE
OPERATING COSTS Cont
BY ACTIVITY Cont
Canneries
Atlanta
Macon
Thomasville
Totals
BY OBJECT
Personal Service
Travel Expense
Supplies and Materials
Communication
Heat Lights Power Water
Printing Publicity
Repairs Alterations
Rents
Insurance Bonding
Indemnities
Pensions
Equipment
Miscellaneous
Outlay
Bldgs Improv Equipment
Land
Purchase of Augusta
Farmers Market
Totals
Number of Employees
at June 30th
YEAR ENDED JUNE 30
1951
1512970
209902
64121847
14145794
2848470
2783899
2759300
11597407
748699
299151
268418
130622
185102
1656595
2405079
103950383
43183521
5000000
1950
1228531
587474
60098
50474746
9214574
2348379
2384794
2635234
10350059
2005660
51870
174704
258538
39033
2287098
1750025
48462894
1949
2093712
629528
302311
1722872 1876103 3025551
152133904 132437608 123095249
44930592
8058984
3123465
2216090
2559042
11451341
3253818
3690
437335
344381
429139
1508046
83974714 78315923
41456826
3322500
152133904 132437608 123095249
293
331
186
OUTLAY EXPENDITURES AT FARMERS MARKETS
An analysis of outlay expenditures at Farmers Markets through
out the State will be found in the unit report Architect W W Sim
mons was supervisor of all building in the period while paving con
tracts were approved by the State Highway Department
The Augusta Farmers Market was purchased from the City
Council of Augusta in the year for 5000000 This property was
valued at 8900000 by a certified statement of the Augusta Realty
Board as follows64
DEPARTMENT OF AGRICULTURE
Land
Buildings
2720000
6180000
8900000
This property was procured as a market site under authority
Georgia Laws Code Section 5208
CONTRACTGEORGIA POULTRY
IMPROVEMENT ASSOCIATION
Contract with the Georgia Poultry Improvement Association was
renewed to June 30 1952 and under the renewal contract is to receive
250000 per month for services rendered instead of 200000 as
previously Total payments to the Association in the year ended
June 30 1951 were 2850000 This contract provides that in con
sideration of the payment of this sum by the Department of Agri
culture the Georgia Poultry Improvement Association is to
1Administer and carry out the National Poultry Improvement
Plan and the National Turkey Improvement Plan at hatcheries R O P
breeders dealers and supply flock owners
2Employ and pay out of its funds all salaries for employees
and all other expenses necessary in carrying out this agreement
3Maintain 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 250000 per month to be paid the Association
the Department of Agriculture is to assign all laboratory facilities
equipment etc located at the Gainesville Georgia unit to the Georgia
Poultry Improvement Association
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 are made by the Georgia
Poultry Improvement Association to supplement the funds received
under the contract with the State Department of Agriculture65
DEPARTMENT OF AGRICULTURE
CONTRACTGEORGIA COASTAL PLAINS
EXPERIMENT STATION
Contract with the Georgia Coastal Plains Experiment Station at
Tifton effective July 1 1950 provides
Name of ProjectDiagnosis of animal diseases
ObjectTo render diagnostic services for the benefit of the live
stock industry of the State by the examination of such animals when
brought to the laboratory in cases where the disease cannot be
determined by the local veterinarian to make such laboratory tests
in the diagnostic laboratory as the veterinarian in charge deems
necessary for the determination of the disease and the cause and
remedy
Date effectiveJuly 1 1950
AgreementThe Georgia State Department of Agriculture agrees
1To provide technical service andor labor in the development
of the diagnostic work outlined at the Georgia Coastal Plains Experi
ment Station
2To provide for miscellaneous expenses such as scientific sup
plies feed and incidentals which cannot be provided by the other
cooperator
3To provide travel and subsistence for technical workers in
connection with the development of the work outlined
The Coastal Plains Experiment Station agrees
1To provide labor space land equipment and such feeds as
are available or can be produced on the Station Farm
2To provide supervision technical services andor labor in
connection with the development of the diagnostic work outlined in
this project agreement
3To provide such travel and subsistence for technical workers
not provided for by the Georgia State Department of Agriculture
4To keep a separate activity account of all expenses incident to
carrying out this agreement
The reimbursement for expenditures by the Department of Agri
culture for this project are not to exceed 1000000 for the fiscal
year ended June 30 1951 and the annual cost to the Georgia Coastal66
DEPARTMENT OF AGRICULTURE
Plains Experiment Station is to be an amount not less than the
amount of the actual allotment by the Department of Agriculture in
the event the allotment is less than 1000000
Expenditures by the Department of Agriculture in the year ended
June 30 1951 were 574923 for personal services and 18660 travel
expense a total of 593583
STATE CANNERIES AND FARMERS MARKETS
State canneries are being operated in connection with markets in
Atlanta and Macon Charges from cannery operations are fixed to
offset cost of operation only and not a charge authorized by law for
support of State Government These receipts are placed in the Depart
ments operating account
The cannery at Thomasville was discontinued during the year
and the equipment sold for 27500 This sale authorized as being
to the highest bidder in letters dated January 16 1951 and November
27 1950 by State Supervisor of Purchases B B George
The operating cost of the farmers markets in the fiscal year
ended June 30 1951 exclusive of payments for new construction
and improvements was 20511190 Revenue collected from the op
eration of the markets in the same period amounted to 18259192
Canning plant activities for the year showed operating expense
of 1722872 with income from sales and services 1520047
MARKET BULLETIN
Printing cost of the Market Bulletin published by the Depart
ment of Agriculture for the year ended June 30 1951 was 7611036
and postage on bulletins mailed amounted to 925000 making a
total of 8536036 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
GENERAL
Books and records of the Department of Agriculture are well
kept receipts are under internal control and check and all 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 voucher67
DEPARTMENT OF
AUDITS68
DEPARTMENT OF AUDITS
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
1951
Budget Balancing Adjustments Lapses
Transfers Other Spending Units
Total Income Receipts
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 BALANCE JUNE 30th
Budget Funds
9500000
1000000
1073639
2725110
1085902
1591489
1950
9500000
775455
11573639 10275455
2646355
14298749 12921810
8486749 8332137
1018936 918081
219759 217515
134294 127631
49395 274980
1277487 22347
3750 3750
516908 239974
12870 15386
11621358 10151801
44899
2725110
14298749 12921810
From Audit Report by W R Osborn Co Certified Public Accountants
69
DEPARTMENT OF AUDITS
Atlanta Georgia
September 20 1951
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 1951
and submit herewith our report together with the relative statements
enumerated in the index
A comparative statement of cash receipts and payments for the
years ended June 30 1950 and June 30 1951 is presented in Exhibit
A The appropriation for the year ended June 30 1951 was 95
00000 and additions by budget balancing adjustment amounted to
1000000 These sums were received in cash from the State Treas
urer during the period under review
Transfers from other departments 1073639 represents funds
received from the Old Capitol Rebuilding Fund to reimburse the
Department of Audits for amounts expended during the current
year for repairs within the Capitol Building Such transfer was made
under authority of a resolution dated March 29 1951 by members
of the Old Capitol Rebuilding Fund Committee
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
1000000
591489
1591489
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 Na
tional 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 compard
with the cash book entries and the supporting vouchers were examined70
DEPARTMENT OF AUDITS
Details of payments for expense and outlay are shown in Schedules
1 2 and 3
The following is a comparative statement of the operations for
the year ended June 30 1951 as compared with that of June 30 1950
FOR THE YEARS ENDED Increase
Particulars 6301951 6301950 Decrease
Personal Services 8486749 8332137 1546 12
Travel 1018936 918081 100855
Supplies and Materials 219759 217515 2244
Communications 134294 127631 6663
Stamping Printing Binding
and Publicity 49395 274980 324375
RePairs 1277487 22347 1255140
Miscellaneous 12870 15386 2516
Insurance 3750 3750 00
Employees Retirement 516908 239974 276934
Outlay 1085902 44899 1041003
12707260 10196900 2510560
The cost of operating the Department for the year ended June
30 1951 as compared with the previous year increased by 2510560
as detailed in the above statement setting forth the increases and
decreases in the various accounts The increases in repairs and outlay
were due respectively to renovation of the quarters occupied and
purchase of more adequate furnishings and equipment
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
BANKING72
DEPARTMENT OF BANKING
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
1951
1950
Appropriation 9600000 9600000
Budget Balancing Adjustment Lapses 25696 1432848
Revenues Retained
Earnings 3300
Transfers Other Spending Units 28110
Total Income Receipts
NONINCOME
Private Trust Accounts
5228
5325
9549494 8172477
5126
CASH BALANCES JULY 1st
Budget Funds
Private Trust Fund
22882
271595
9849199
154268
266469
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
6451532
2250719
48645
169458
243390
27403
45051
160613
77979
26890
9501680
70696
276823
5983000
1835370
59183
154703
135300
14903
40707
39684
12648
28365
8303863
22882
271595
9849199 859834073
DEPARTMENT OF BANKING
CURRENT BALANCE SHEET
JUNE 30 1951
ASSETS
CURRENT ASSETS
Cash in Bank
406549
LIABILITIES RESERVES AND SURPLUS
LIABILITIES
None reported
RESERVES
Unclaimed Deposits 276823
U S Income Tax 59030
SURPLUS
Available for Operations
Subject to Budget Approval
335853
70696
40654974
DEPARTMENT OF BANKING
SUMMARY
FINANCIAL CONDITION
The State Department of Banking ended the fiscal year on June
30 1951 with a surplus of 70696 after providing the necessary
reserves to cover 276823 private trust funds held on this date and
59030 U S Income Taxes to be remitted to the Federal Government
REVENUE COLLECTIONS
This Department is a revenuecollecting agency for fees and assess
ments levied on the institutions coming under the jurisdiction of the
Department of Banking as provided by law
In the year ended June 30 1951 10000 was collected from busi
ness license tax on small loan companies 8214500 fees for open
bank examinations 422000 for Credit Union examinations and
760 from other sources making a total of 8647260 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 30th
REVENUE COLLECTIONS 1951 10000 8214500 422000 760 1950 25000 8247500 433250 910 1949
Business License Tax on Small Loan Companies Fees for Open Bank Examinations Credit Union Examinations Other Revenue 20000 7811400 426000 880
Totals 8647260 8706660 8258280
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation to the Department for the year ended June
30 1951 was 9600000 The amount provided with which to meet
expenditures approved on budget for the fiscal year was 95 743 04
and the remaining 25696 of the appropriation was lapsedto the
State General Fund as provided by law
In addition to State Appropriation funds 3300 was received
from sale of banking laws making total income for the year 9575
DEPARTMENT OF BANKING
77604 From this 28110 was transferred to the Personnel Board
for assessed share of administrative cost leaving net income of
9549494
The 9549494 income and the 22882 cash balance at the be
ginning of the period made a total of 9572376 available with which
to meet expenditures approved on budget for the fiscal year
9501680 of the available funds was expended for budget ap
proved items of current expense and 70696 remained on hand June
301951 the end of the fiscal year
This remaining cash balance of 70696 represents funds which
have been provided in excess of obligations incurred and will be
available for expenditure in the next fiscal period subject to budget
reapprovals
COMPARISON OF OPERATING COSTS
Operating costs for the past three years are compared in the
statement following
EXPENDITURES
Personal Services
Travel
Supplies
Communication
Printing Publications
Repairs
Insurance and Bonding
Pensions Emp Ret Fund
Equipment
Miscellaneous
Totals
Number of Employees
at June 30th
YEAR ENDED JUNE 30th
1951 1950 1949
6451532 5983000 5622357
2250719 1835370 1691963
48645 59183 32241
169458 154703 139517
243390 135300 204310
27403 14903 55302
45051 40707 32500
160613 39684
77979 12648 19333
26890 28365 21331
9501680
8303863
7818854
17
16
15
PRIVATE TRUST FUNDS
There was on deposit June 30 1951 in the name of the State
Department of Banking 276823 which represents accumulated de
posits from liquidation of banks that have not been claimed including
interest earned thereon to this date76
DEPARTMENT OF BANKING
Federal taxes withheld from employees amounting to 59030 were
held by the Department on June 30 1951 to be remitted to the U S
Government in the next fiscal period
GENERAL
The Department of Audits is not authorized to audit the accounts
pertaining to the liquidation of closed banks as the Superior Courts
of the State have exclusive jurisdiction over the distribution of funds
received in liquidation of banks and same is governed by Court Order
The Superintendent of Banks is bonded in the amount of 5000000
and the examiners 1000000 each
Effective December 16 1950 the rate of salary of Assistant
Superintendent of Banks was changed from 45000 per month to
46000 per month Legislative Act of February 10 1949 fixes the
salary of the Assistant Superintendent of Banks at 540000 per
year which is equivalent to 45000 per month
The increase in the Assistant Superintendents salary was made
in accordance with Merit System classification under authority of
ruling by the Attorney General of the State dated November 28
1950 which reads as follows
FACTS
The salaries of the Superintendent of Banks the Assistant
Superintendent of Banks and the State Librarian have been fixed
u fl SubseQuently Merit System laws have been enacted
which bring these positions under the classified service and under
the jurisdiction of the State Personnel Board
QUESTION
Do the Merit System Acts supercede the previous statutes
fixing the salaries of the above positions
ANSWER
Both the Act bringing the State Librarian under the Merit
System Georgia Laws 1949 page 1159 Section 2 and the Act
bringing all officials and employees of the State Department of
Banking Georgia Laws 1950 page 227 Section 4 contain the
usual repealing clause which repeals all previous laws con
flicting or inconsistent with the Merit System statutes in ques
tion It has been uniformly held that in the absence of any77
DEPARTMENT OF BANKING
supervening contrary fact and none is here present the repealing
clauses shall be given full force and effect Therefore it is my
opinion that salaries of the officials of the State Banking Depart
ment and the State Librarian should be fixed under the provi
sions of the Merit System Statutes
Books and records of the Department of Banking were found in
excellent condition all receipts disclosed by examination have been
accounted for and expenditures were within the limits of the budget
approvals and provisions of State law except as noted
Appreciation is expressed to the Superintendent of Banks and
the staff of the Department of Banking for the cooperation and
assistance given the State Auditors office during this examination
and throughout the yeari rii79
CAPITOL SQUARE
IMPROVEMENT COMMITTEEjmmmmmmmmm
80
CAPITOL SQUARE IMPROVEMENT COMMITTEE
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
1951
Appropriation
Budget Balancing Adjustments
Revenues Retained
Earnings
Transfers Other Spending Units
Total Income Receipts
6000000
11500000
157500
16699996
1950
6500000
2000000
302400
3699996
34357496 12502396
CASH BALANCE JULY 1st
Budget Funds
2864730
3105530
37222226 15607926
PAYMENTS
EXPENSE
Personal Services
Supplies Materials
Communication
Heat Light Power Water
Insurance
Repairs
Rents
Indemnities
Pensions Benefits
Miscellaneous
4266128
444922
11808
2677012
8000
541038
393500
248941
4614400
Building Cleaning Contract
Total Expense Payments 13205749
OUTLAYS
Lands Improvement Contracts
Equipment
CASH BALANCE JUNE 30th
Budget Funds
15425500
41448
8549529
3755506
405737
11808
2475723
30118
543606
393500
508347
111651
4416925
12652921
90275
2864730
37222226
15607926
From Audit Report by W R Osborn Co Certified Public Accountants81
CAPITOL SQUARE IMPROVEMENT COMMITTEE
Atlanta Georgia
September 28 1951
Capitol Square Improvement Committee
State of Georgia
Atlanta Georgia
Gentlemen
We have made an audit of the records of the Capitol Square
Improvement Committee of the State of Georgia for the year ended
June 30 1951 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
a fiveyear period from October 1 1943 to September 30 1948 at a
rental of 200 per month They were rented on a month to month
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
During the current year five parcels of land located on the east
side of Washington Street and north side of Trinity Avenue were
purchased by the Committee for a total cost of 15425500
The unanimous approval of the Land Purchase Committee con
sisting of Hon Herman E Talmadge Governor Hon Eugene Cook
Attorney General and Hon B E Thrasher Jr State Auditor was
obtained before these parcels of land were purchased
Preliminary plans for the erection of Judicial and Labor Buildings
are being obtained from an architect at a partial cost of 1000000w
82
CAPITOL SQUARE IMPROVEMENT COMMITTEE
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
of 27500 per month and since March 1949 for 32500 per month
It is occupied by the Library Division of the State Department of
Education
The Committee is composed of
Dr M D Collins
J M Forrester
Dr T F Sellers
Eugene Cook
Charles D Redwine
BenT Huiet
Ernest Vandiver Jr
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 1950 is presented in
Exhibit A
Transfers of 16699996 represent rents received 3699996
from the State Industrial and the Georgia Employment Security
Agency and a transfer of 13000000 from the Department of Labor
for the acquisition of property on which to erect an office building
for such department These transactions were verified by contact
with each of the offices involved Rents received of 157500 from
other than State Agencies were not verified However from informa
tion on file it appears that this represents rent on a service station
located at 19 Hunter Street S W This property is rented to the State
Tire and Battery Company at 22500 per month and at June 30
1951 rents in arrears amounted to 135000 The receipts of 6500000
by appropriation and 11500000 by Executive Order were verified
by inspection of the State Treasurers records All paid checks were
compared with cash book entries 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 Expenses for the Christmas display at the
Governors mansion are included in this Schedule under the heading
Capitol Square and Other Property83
CAPITOL SQUARE IMPROVEMENT COMMITTEE
Payments for personal services are detailed
The bank account at June 30 1951 was reconciled and the balance
of 8549529 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 Depart
ment Atlanta Georgia
The following is a statement of payments for operating expenses
of the State Office Building for the year ended June 30 1951 in
comparison with the year ended June 30 1950 with increases or
decreases in the various accounts
PARTICULARS
Personal Services j
Supplies and Materials
Communication
Heat Light Power and Water
Repairs
Insurance
Building Cleaning Contract
Employees Retirement System
Indemnities
FOR THE YEAR ENDED Increase
63051 63050 crease
4180881 3703660 477221
392522 359837 32685
11808 11808
2582159 2410558 171601
524633 530946 6313
8000 30118 22118
4334600 4146925 187675
248941 111651 137290
508347 508347
12283544 11813850
469694
The increase in operating expenses as set forth above was mainly
due to salary increases to employees and general advances in the
price of purchased services utilities and supplies
Respectfully submitted
W R Osborn Company
Certified Public AccountantsSBEB85
GEORGIA
CITIZENS COUNCIL86
GEORGIA CITIZENS COUNCIL
RECEIPTS 1951 1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 6000000 6000000
Budget Balancing Adjustments 75000
Revenues Retained
Donations 16630 322710
CASH BALANCE JULY 1st
Budget Funds 54977
6071607 6247710
From Report by W R Osborn Co C P A
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies
Communication
Heat Light Power Water
Publications
Repairs
Rents
Miscellaneous
Total Expense Payments
OUTLAYS
Equipment
CASH BALANCE JUNE 30th
Budget Funds
3781662
608762
200970
438702
455760
9318
364561
47920
59052
104900
6071607
3852551
474754
260782
471136
6600
466127
15810
387870
194005
5907655 6129635
63098
54977
624771087
GEORGIA CITIZENS COUNCIL
Atlanta Georgia
October 1 1951
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 1951 and submit here
with our report together with the relative statements enumerated in
the index
Our examination consisted of verification of the receipts and pay
ments as herein described for the period under review
General Fund
A statement of receipts and payments for the year ended June
30 1951 in comparison with the year ended June 30 1950 is pre
sented in Exhibit A The appropriation totalled 6000000 which
was drawn by the custodian during the period under review This
amount was verified by inspection of the books in the office of the
State Treasurer Other funds received consisted of gifts in the amount
of 16630 representing donations from individuals and funds in
the amount of 31670 transferred from the Trustees Fund Payments
for the period for expenses and outlay amounted to 5951562 and
these payments were verified by comparison of paid checks with cash
book entries and the vouchers therefor with supporting data were
inspected
An analysis of payments for expense in the amount of 5892510
is shown in Schedule 1 and an analysis of personal services
3781662 and travel expense 608762 is shown in Schedule 2
Payments for outlay 59052 are detailed in Schedule 3
Cash balance as at June 30 1951 in the amount of 98009 was
verified by a certification received from the depository and is detailed
in Schedule 488
GEORGIA CITIZENS COUNCIL
Trustees Fund
A comparative statement of receipts and payments for the period
ended June 30 1950 and year ended June 30 1951 is presented in
Exhibit Al
Transfers to the General Fund 31670 were verified by inspection
of the cancelled checks and bank debit memoranda
An analysis of payments for expense in the amount of 15145
is detailed in Schedule 1A This amount was verified in the same
manner as the amount transferred to the General Fund No documents
were presented for inspection to support payments for expense
Cash balance 6891 as at June 30 1951 is shown in Schedule
2A and was verified by a certificate received from the depository
The Fulton National Bank Atlanta Georgia
RecommendationTrustees Cash Balance
Since the balance in the Trustees Fund at the Fulton National
Bank Atlanta Georgia is under the minimum required by the bank
the assessment of a service charge appears likely each month In view
of this we suggest that the balance in this account be transferred
to the General Fund as soon as possible
Respectfully submitted
W R Osborn Company
Certified Public Accountants89
DEPARTMENT OF
COMMERCE90
DEPARTMENT OF COMMERCE
RECEIPTS 1951
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 8000000
Budget Balancing Adjustments Lapses 723600
Total Income Receipts
NONINCOME
Private Trust Accounts
CASH BALANCE JULY 1st
Budget Funds
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Equipment
Miscellaneous
Total Expense Payments
NONCOST
Private Trust Accounts
CASH BALANCE JUNE 30th
Budget Funds
2592305
64850
1950
8000000
1720452
8723600 9720452
4885
2880843
11315905 12606180
5224906 5044756
960268 680313
449110 584539
713603 721168
3563638 2544978
35536 96462
11671 14438
130726 59183
161597 263153
11251055 10008990
4885
2592305
11315905 12606180
Act Approved 271949DEPARTMENT OP COMMERCE
CURRENT BALANCE SHEET
JUNE 30 1951
ASSETS
CURRENT ASSETS
In Bank
LIABILITIES SURPLUS
LIABILITIES
Accounts Payable
SURPLUS
For Operations
91
64850
55530
9320
64850
92
DEPARTMENT OF COMMERCE
SUMMARY
FINANCIAL CONDITION
The Department of Commerce ended the fiscal year on June 30
1951 with a surplus of 9320 available for operations subject to
budget approvals after providing the necessary reserve of 55530
to cover outstanding accounts payable
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Department of Com
merce in the fiscal year ended June 30 1951 was 8000000 This
was increased to 8723600 by transfer of 726300 from the State
Emergency Fund to meet expenditures given budget approvals as
provided by law
The 8723600 income and the 2592305 cash balance at the
beginning of the period made a total of 11315905 available to
cover the expense of operating the Department of Commerce for the
year
11251055 of the available funds was expended in the year for
budget approved items of expense and 64850 remained on hand
June 30 1951
This remaining cash balance of 64850 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 after providing liquidation of 55530 in outstanding
accounts payable93
DEPARTMENT OF COMMERCE
COMPARISON OF OPERATING COSTS
The Departments expenditures for operations are compared for
the past three years in the following statement
Number of Employees
At June 30th
YEAR ENDED JUNE 30th
1951
Personal Services 5224906
Travel Expense 960268
Supplies 449110
Communication Services 613603
Printing Publicity 3563638
Repairs 35536
Rents 11671
Insurance and Bonding
Equipment 130726
Miscellaneous 161597
Totals 11251055
15
1950
10008990
15
1949
5044756 4424788
680313 584696
584539 238265
721168 416678
2544978 1322691
96462 47740
14438 6448
8875
59183 98807
263153 169679
7318667
15
The statement above shows that the Departments operating costs
have increased each year which is due primarily to expanded program
of printing bulletins and furnishing information advertising the State
of Georgia
GENERAL
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
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 yeari m m
95
COMPTROLLER GENERAL96
COMPTROLLER GENERAL
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
1951
Appropriation 22000000
Budget Balancing Adjustment Lapses 2079484
Revenue Retained
Earnings from Services 12565
Transfers Other Spending Units
1950
22000000
3537573
4000000
Total Income Receipts
19933081 14462427
NONINCOME
Private Trust Account 50377
Revenue Collections Unfunded 1618919
CASH BALANCES JULY 1st
Budget Funds
Revenue Collections Unfunded
1807062
1618919
1089017
2479192
529902
21790520 18560538
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publication
Repairs
Insurance
Pension Benefits
Equipment
Miscellaneous
11866930
2510778
302507
776064
2348940
820978
23289
9408
483216
128989
9011840
1598035
272317
589015
2143853
602095
5867
4590
838549
68396
Total Expense Payments
NONCOST
Private Trust Account
19271099 15134557
CASH BALANCES JUNE 30th
Budget Funds
Revenue Collections Unfunded
50377
2469044
1807062
1618919
21790520 1856053897
COMPTROLLER GENERAL
CURRENT BALANCE SHEET
JUNE 30 1951
ASSETS
AVAILABLE CASH
In Bank
ACCOUNTS RECEIVABLE
Mrs Zack Cravey refund of California
Transportation Deposited 7251
Mrs Zack Cravey Refund of Boston
Transportation Deposited 7251
Zack Cravey Refund of Subsistence Charges
as Fire Commissioner Deposited 72451
Southern Bell Telephone Co Refund Due of
Federal Tax Charged on Toll Calls on Phone
No 65505 for Fiscal Year Ending 63051
13675
11145
925
21842
2469044
47587
2516631
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts PayableRegular
Safety Fire Commissioner
Rating Department
SURPLUS JUNE 30 1951
For Operations
67285
1950193
245905
2263383
253248
251663198
COMPTROLLER GENERAL
SUMMARY
FINANCIAL CONDITION
The Comptroller Generals office ended the fiscal year on June 30
1951 with a surplus of 253248 available for operations subject to
budget approvals after providing the necessary reserves of 22
63383 to cover outstanding accounts payable
REVENUE COLLECTIONS
The Comptroller Generals office is the revenuecollecting agency
for taxes and fees pertaining to the administration of the insurance
and safety fire prevention laws of the State
In the fiscal year 462618710 was collected from taxes and fees
which with a balance of 1618919 at the beginning of the period
made a total of 464237629 to be accounted for all of which was
transferred to the State Treasury as required by law in the period
under review
Revenue collections the past three years are compared in the
statement following
YEAR ENDED JUNE 30th
REVENUE COLLECTIONS 1951 1950 1949
Fire Inspection Assessments 3720972 3145900 2855312
Ins Regulatory Pees 21354536 14184319 14500500
Ins Premium Tax
on Gross Premiums 425407043 378902210 347999128
Ins Agents Occup Tax 11336500 14827000 14598000
Excess Insurance Tax 799659
Totals 462618710 411059429 379952940
The above tabulation reflects a nice increase in Insurance Premium
tax and Regulatory fees over the three year period and the Comp
troller General is commended for his diligent efforts in the field of
revenue collections
AVAILABLE INCOME AND OPERATING COSTS
State appropriation for the operation of the Comptroller Generals
office in the year ended June 30 1951 was 22000000 The amount
provided with which to meet expenditures approved on budget for
the fiscal year was 19920516 and the remaining 2079484 of the
appropriation was lapsed to the State General Fund as provided by
law
In addition to State Appropriation funds 12565 was received99
COMPTROLLER GENERAL
from sale of insurance laws making total income for the year
19933081
The 19933081 income and the 1807062 cash balance at the
beginning of the period made a total of 21740143 available with
which to meet expenditures approved on budget for the fiscal year
19271099 of the available funds was expended for budget ap
proved items of expense and 2469044 remained on hand June 30
1951 the end of the fiscal year
This remaining cash balance of 2469444 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 after providing for liquidation of 2263383 in out
standing accounts payable
COMPARISON OF OPERATING COSTS
Operating costs for the past three years as compared in the
statement following
YEAR ENDED JUNE 30th
BY ACTIVITY
General Office
Rating Department Ins
Safety Fire Department
Totals
1951 8744144 1190751 9336204 1950 5852799 878631 8303127 1949 6060611 827468 3720866
19271099 15134557 10608945
BY OBJECT
Personal Services
Travel Expense
Supplies
Communication Services
Printing Publications
Repairs Alterations
Insurance and Bonding
PensionsTo Ret System
Equipment
Miscellaneous
Number of Employees June 30th
General Office
Rating Department
Fire Safety Department
11866930 9011840 8105956
2510778 1598035 1094350
302507 272317 171869
776064 589015 512470
2348940 2143853 486694
820978 602095 16769
23289 5867 7650
9408 4590
483216 838549 168812
128989 68396 44375
Totals 19271099
15134557 10608945
22 17 13
2 3 2
14 18 10
38
38
25100
COMPTROLLER GENERAL
Several statutes have been enacted by the Legislature in the last
three year period imposing additional duties responsibilities and
operating cost on the office of Comptroller General some of the Acts
being
1Act approved 22549Excess Insurance Agents law
2Act approved 22549Uniform Insurers Liquidation Act
making Insurance Commissioner statu
tory receiver for insurance companies
3Act approved 22549Georgia Safety Fire Commissioners
office
4Act approved 22549Liquified Petroleum Safety law
5Act approved 21750InsuranceUnfair Trade Practices
6Act approved 21750Group Insurance of Public Employees
7Act approved 22151Motor Vehicle Safety Responsibility
Act and certain duties required as
Commissioner under Section 17
thereof
GENERAL
The Comptroller General is bonded in the amount of 2000000
on which premium has been paid to January 14 1955 Deputy Insur
ance Commissioner and Bookkeeper are bonded for 5000 each and
other employees of the office are under schedule bond of 1000 each
In compliance with provisions of Code Section 401805 which re
quires that the State Auditor call special attention to any illegal
improper or unnecessary expenditures the following items are re
ported
Legislative Act of February 17 1950 provides that the Georgia
Safety Fire Commissioner shall receive a subsistence allowance of
10000 payable monthly in lieu of lodging and meals while per
forming duties as Safety Fire Commissioner Mr Cravey was paid
925 for meals and lodging while traveling as Safety Fire Commis
sioner which was covered by the allowance and when his attention
was called to this overpayment Mr Cravey immediately refunded
same which will show as a receipt in the next fiscal year and as a
deposit July 24 1951101
COMPTROLLER GENERAL
Travel expense was paid by the Comptroller Generals office in the
year ended June 30 1951 in the amount of 24820 for Mrs Zack
Cravey who is not an employee of the department This amount has
been refunded and will show as a receipt in the next fiscal year and
as a deposit July 2 1951
A similar transaction was recorded for expenses of the wife of
employee J L Taylor where 13675 was refunded within the fiscal
period
It is illegal and improper for such items to be paid by a State
agency even though it is later refunded
Georgia Laws Code Section 401936It shall be unlawful for
any employee or official of the State of Georgia to purchase directly
or indirectly through any agency department board or bureau
of the State any article material merchandise ware commodity
or other thing of value for the personal or individual ownership of
himself or other person or persons Penalty is provided in Code
Section 409904
Federal tax has been paid on telephone tolls during the fiscal
year ended June 30 1951 in the amount of 21842 The State is
exempt from the payment of this tax and refund should be obtained
at once No further Federal tax should be paid on telephone tolls
All receipts disclosed by examination have been accounted for
and expenditures for the period under review were within the limits
of budget approvals and provisions of State law except as above
noted
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 year
103
DEPARTMENT OF
CONFEDERATE PENSIONS104
DEPARTMENT OF CONFEDERATE PENSIONS
RECEIPTS
1951
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 43500000
Budget Balancing Adjustment Lapses 4157100
Total Income Receipts
CASH BALANCE JULY 1st
Budget Funds
47657100
4379627
1950
43500000
11999234
55499234
3635886
52036727 59135120
PAYMENTS
EXPENSE
Personal Service S 930150 25905 52368 59150 625 28948 46815360 971350 49081 59 0
Supplies Materials
Communication
Repairs 29653 625 16800 53634064
Insurance
Equipment
Pensions

Total Expense Payments 47912506 54755493
CASH BALANCE JUNE 30th
Budget Funds 4124221 4379627

52036727 59135120
105
DEPARTMENT OF CONFEDERATE PENSIONS
SUMMARY
FINANCIAL CONDITION
The Department of Confederate Pensions ended the fiscal year
on June 30 1951 with a cash surplus of 4124221 of which 721
was available for administration and 4123500 was in the State
Treasury and reserved for payment of pensions due July 1 1951
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation to the Department for the year ended June
30 1951 was 1000000 for administration and 42500000 for pay
ment of pensions and Ordinaries fees The 42500000 appropriation
for payment of pensions was increased to 46657100 by allotment
of 4157100 to meet expenditures approved on budgets as provided
by law making total income for the year 47657100
The 47657100 income from appropriations together with 43
79627 cash balance at the beginning of the fiscal period made total
funds available 52036727
Expenditures by the Department in the year were 810750 for
administrative salaries 119400 for Ordinaries fees 212356 for
supplies communication services and other expenses and 46770000
for pensions to Confederate Soldiers and widows of Confederate Sol
diers making a total of 47912506 These expenditures reduced the
52036727 available funds to a cash balance of 4124221 on June
30 1951 the end of the fiscal year
721 of this remaining cash balance will be available for adminis
trative expenses in the next fiscal period subject to budget approvals
and 4123500 is reserved for payment of pensions due July 1 1951106
DEPARTMENT OF CONFEDERATE PENSIONS
COMPARISON OF OPERATING COSTS
Administrative expenses Ordinaries fees and pension payments
for the past three years are compared in the following statement
YEAR ENDED JUNE 30
PENSION PAYMENTS 1951
Confederate Soldiers
7500 per month 90000
Confederate Soldiers in the
Soldiers Home at 500 per mo
Widows of Confederate Soldiers
at 5000 per mo to 63049
7500 per mo after 63049 46612500
Widows of Confederate Soldiers
in Soldiers Home
at 500 per month 67500
Totals
Includes 200000 extra pension
authorized by Special Legislative Act
ORDINARIES FEES
Fees based on 200 per year
per pensioner 119400
NUMBER ON PENSION ROLLS
AT JUNE 1st
Confederate Soldiers 1
Confederate Soldiers in
Soldiers Home
Widows of Confederate Soldiers 484
Widows of Confederate Soldiers
in Soldiers Home 12
ADMINISTRATIVE EXPENSE
Personal Services 810750
Supplies 25905
Communication Services 52368
Other Admin Expense 134083
1950
290000
53250000
83000
136600
557
11
497
569
834750
49081
53920
58142
1023106
995893
Number of Employees
on Payroll June 30th
1949
157500
2500
40794334
86500
46770000 53623000 41040834
158400
638
17
656
749400
56268
52145
48248
906061107
DEPARTMENT OF CONFEDERATE PENSIONS
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
Department for the cooperation and assistance given the State
Auditors office during this examination and throughout the year108
DEPARMENT OF CONFEDERATE PENSIONS
PENSION PAYMENTS TO CONFEDERATE SOLDIERS AND WIDOWS
AND NUMBER LIVING JUNE 1 1951
YEAR ENDED JUNE 30 1951
PENSION
NUMBER
COUNTY 6151
Appling 3
Atkinson 1
Bacon 1
Baker 1
Raldwin 2
Banks 2
Barrow 4
Bartow 3
Ben HillSoldier 1
Widows 3
Bibb 15
Bleckley 1
Brooks 2
Bryan 1
Bulloch 1
Burke 2
Butts 7
Calhoun 1
Camden 2
Candler 2
Carroll 6
Chatham Chattahoochee 13 1
Chattooga 1
Cherokee 7
Clarke 5
Clay 2
Clayton 2
Cobb 6
Coffee 2
Colquitt 4
Columbia 1
Cook 3
Coweta 9
Crawford 2
Crisp 1
Dade 2
Dawson 3
Decatur 5
DeKalb 8
Dodge 7
Dooly 4
75 Mo
P 270000
90000
90000
90000
277500
225000
360000
270000
90000
270000
1515000
90000
352500
90000
90000
180000
630000
90000
180000
180000
660000
1177500
90000
90000
630000
450000
180000
180000
547500
180000
360000
90000
270000
697500
262500
90000
180000
315000
450000
802500
630000
360000109
DEPARMENT OF CONFEDERATE PENSIONS
PENSION PAYMENTS TO CONFEDERATE SOLDIERS AND WIDOWS
AND NUMBER LIVING JUNE 1 1951
YEAR ENDED JUNE 30 1951
NUMBER PENSION
COUNTY 6151 75 Mo
Dougherty 3 330000
2 180000
Early 2 180000
Elbert 7 630000
1 135000
0 60000
Floyd 8 795000
2 217500
6 540000
Fulton 62 6227500
4 360000
Glascock 2 2 180000 180000
5 547500
4 360000
5 690000
7 697500
Habersham Hall 3 8 270000 855000
5 450000
1 90000
Hart 2 180000
1 90000
2 180000
4 360000
4 495000
Jasper 3 270000
1 90000
1 90000
3 270000
2 232500
1 225000
7 630000
1 150000
2 240000 90000
1
2 172500
3 270000
4 360000
2 180000
1 90000
McDuffie 0 60000
110
DEPARMENT OF CONFEDERATE PENSIONS
PENSION PAYMENTS TO CONFEDERATE SOLDIERS AND WIDOWS
AND NUMBER LIVING JUNE 1 1951
YEAR ENDED JUNE 30 1951
NUMBER 6151 PENSION
COUNTY 75 Mo
Meriwether 5 487500 270000 517500 900 00
Miller 3
Mitchell 4
Monroe 1
Montgomery Morgan 2 3 180000 285000 270000 412500 270000 975 00
Murray 3
Muscogee 4
Newton 3
Oconee 2
Oglethorpe 5 487500 180000 180000 360000 270000 187500 97500 180000 270000 270000 900 00
Paulding 2
Peach 2
Pickens 4
Pierce 3
Pike 2
Polk 2
Pulaski 2
Quitman 3
Rabun 3
Randolph 1
Richmond 7 727500 180000 900 00
Rockdale 2
Schley 1
Seminole 2 180000 450000 360000 360000 450000 90000 90000 900 00
Spalding 5
Stephens 4
Stewart 4
Sumter 5
Tattnall 1
Telfair 1
Terrell 1
Thomas 6 540000 217500 307500 900 00
Tift 2
Toombs 3
Towns
Truetlen 180000 450000 180000 270000 90000 210000
Troup 5
Turner 2

Union 1
Upson 2
Ill
DEPARMENT OF CONFEDERATE PENSIONS
PENSION PAYMENTS TO CONFEDERATE SOLDIERS AND WIDOWS
AND NUMBER LIVING JUNE 1 1951
YEAR ENDED JUNE 30 1951
COUNTY NUMBER PENSION
6151 75 Mo
1 120000
Walton 3 277500
3 270000
1 90000
Washington 5 472500
1 90000
Wheeler White 1 90000
3 270000
Whitfield 3 270000
1 90000
Wilkes 5 450000
2 180000
Worth 2 255000
Soldiers Home 5 monthly 12 497 67500
46770000
113
STATE BOARD OF
CORRECTIONS
114
STATE BOARD OF CORRECTIONS
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
1951
Appropriation
Budget Balancing Adjustments
Revenues Retained
Earnings
103500000
1931589
98084663
Total Income Receipts
NONINCOME
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Private Trust Funds
13723606
15157710
4086869
236484437
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Equipment
Miscellaneous
57900011
2645654
128888623
1235629
3029410
34305
2258797
319796
41662
111959
9049473
233229
Total Expense Payments 205748548
OUTLAYS
Lands Buildings
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Funds
13214278
12925414
4596197
1950
P 103500000
2621919
79312333
203516252 180190414
11747644
17637117
3425866
213001041
55658231
2728885
112522199
1015410
2840235
77620
2032236
83820
84379
2100
5281718
310012
182636845
32976
11086641
15157710
4086869
236484437 213001041
mmm115
STATE BOARD OF CORRECTIONS
CURRENT BALANCE SHEET
JUNE 30 1951
ASSETS
CURRENT ASSETS
Available Cash
Administrative Account 223589
Institution Account 12701825
Trust and Agency Account 4596197
Accounts Receivable
State Highway Contracts
For June Work Collected in July 6709172
Miscellaneous Sales 151730
17521611
6860902
24382513
LIABILITIES RESERVES SURPLUS
CASH LIABILITIES
Accounts Payable
AdministrationOffice Account 70431
InstitutionState Prison 2565933
Prison Branches 7983564
RESERVES
Trust and Agency Account Reidsville
SURPLUS
Subject to Budget Control
Administrative Account 153158
Institution Account 9013230
10619928
4596197
9166388
24382513116
STATE BOARD OF CORRECTIONS
SUMMARY
FINANCIAL CONDITION
The State Board of Corrections ended the fiscal year on June 30
1951 with a surplus of 153158 available for administration and
9013230 for prison institution operations after providing the neces
sary reserve of 10619928 to cover outstanding accounts payable and
reserving 4596197 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 1951 was 980
84663 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 30th
FARM SALES
Canned Vegetables
Cotton
Hogs
Livestock
Hides and Fats
Turpentine and Rosin
Onions
Potatoes
String Beans
Soil Conservation Program
Syrup
Miscellaneous
Total Farm Sales
951 1950 1
71690 866383
801446
38886
510250 251250
86765 50190
624855 841372
143600
27500
68690
275140
1949
381575
44580
606886
34380
390738
137712
17000
2334796 2323221 1612871117
STATE BOARD OF CORRECTIONS
YEAR ENDED JUNE 30th
INDUSTRIAL DEPT SALES Tags and Markers I 1951 28071620 82930 14210 1950 15282831 55480 47520 141158 1949 17279031 841 33
Printing
Wearing Apparel 385 00
Other Ind Dept Sales 671 76

Total Indus Dept Sales 28168760 15526989 17468840
INMATE LABOR Other Govt Agencies 963710 544377 2727770

ROAD CONTRACTS 65122470 59960034 9073490
OTHER SALES AND INCOME Utility Services 884875 456000 154052 854000 103712 8150 99
Insurance Recovered
Indemnities 271790
Other Receipts 102910

1494927 957712 1189799
Total Revenue Collections 98084663 79312333 32072770
The 98084663 revenue collected the past year exceeded the previ
ous years collections by 18772330 due principally to increase in
contracts for road work for the State Highway Department and an
increase in tag sale collections in the period
AVAILABLE INCOME AND OPERATING COSTS
i
State Appropriation to the Board for administration in the year
ended June 30 1951 was 8500000 The amount provided with
which to meet administrative expenditures approved on budgets for
the fiscal year was 8425688 and the remaining 74312 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 Correctins in the fiscal year was
95000000 This was increased to 97005901 by transfer of 20
05901 from the State Emergency Fund to meet expenditures given
budget approvals as provided by law
In addition to the 105431589 funds provided as the current
years appropriations referred to in the preceding paragraphs the
118
STATE BOARD OF CORRECTIONS
Board collected and retained revenue amounting to 98084663 mak
ing total income for the year 203516252
The 203516252 income receipts and the 15157710 cash balance
at the beginning of the fiscal year made a total of 218673962
available
205748548 of the available funds was expended in the year for
budget approved items of expense and 12925414 remained on hand
June 30 1951
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 30th
BY ACTIVITY 1951
Administration 8345506
Maint and Oper of Institutions 62337798
Industries 8545807
Farm 14228783
Supt of State Farm 108300
Juvenile Training Institution 4731484
Prison Branches 107450870
Totals 205748548
1950
1949
8085981 7875233
57969631 70108413
4664460 77302 86
15639126 17073168
459769 472642
4218586 4474267
91632268 13633957
182669821 121367966119
STATE BOARD OF CORRECTIONS
YEAR ENDED JUNE 30th
BY OBJECT 1951
Personal Services 57900011
Travel Expense 2645654
Supplies and Materials 128888623
Communication Services 1235629
Heat Light Power Water 3029410
Printing Publicity 34305
Repairs Alterations 2258797
Rents 319796
Insurance and Bonding 41662
Indemnities 111959
Equipment 9049473
Miscellaneous 233229
Total Expense Payments 205748548
1950
55658231
2728885
12522199
1015410
2840235
77620
2032236
83820
84379
2100
5281718
310012
1949
39413418
2361051
69750701
621132
1008476
3063
706885
30845
1295178
406857
5668156
102204
182636845 121367966
OUTLAY Lands 32976
trents June
Total Cost Pay 205748548 182669821 121367966
Number of Employes Administration 30th 19 254 24 255 22
Institutions 218
273
279
240
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
1951 amounted to 13723606 which with a balance of 4086869 on
hand at the beginning of the period made a total of 17810475 to be
accounted for Of this amount 13214278 was disbursed for objects
of trust and 4596197 remained on June 30 1951 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 Institutions120
STATE BOARD OF CORRECTIONS
GENERAL
The operation of the prison branches for the purpose of carrying
on road improvement contracts appears to be on a sound basis
In the last three years the income and accounts receivable for this
work has amounted to 140865166 and the Department of Correc
tions has present value in equipment and buildings at the prison
branches of 88864373 making a total of 229729539 value re
ceived from the operation of the prison branches
The total expenditures and accounts payable for the operation of
the prison branches over the three year period has been 220700569
which indicates a small margin of profit of 9028970
It must be considered however that in the operation of the prison
branches the cost of custodial care of the prisoners is being entirely
paid for as part of the cost of the projects thereby completely releas
ing the cost of the prisoners insofar as the general operating cost
of the prison is concerned which amounts to an indeterminate yet
considerable amount of savings insofar as expenditure of State appro
priations are concerned for the custodial care of the prisoners
In compliance with provisions of Code Section 401805 which
requires that the State Auditor call special attention to any illegal
improper or unnecessary expenditures the following items are re
ported
Information was received that certain work has been carried on
by prison labor at Tattnall Prison at various churches in the fiscal
year under review The receipt of this information necessitated an
inquiry as to the amount of this work done prior to the close of the
fiscal year June 30 1951 since the financial records of the prison oper
ations did not reflect any such transactions The following quoted
statement was received pertaining to same
Re Inmate Labor for the Reidsville Baptist
Church and the Reidsville Methodist Church
We are today in receipt of a report from Warden R P Balkcom in
reference to certain labor performed on the two churches in Reids
ville and we would like to submit the number of hours performed
by the inmates the wage rate per hour and the total amount
which we will collect121
STATE BOARD OP CORRECTIONS
For the Board of Deacons of the Reidsville Baptist Church 438
man days of labor were performed through June 30th 1951 at
a daily rate of 109 for a total of 47742
For the Board of Stewards of the Reidsville Methodist Church
through June 30th 1951 a total of 585 man days of labor were
performed at a rate of 109 per man day for a total of 63765
Statements have been rendered to the churches and we are expect
ing remittances in the near future
For your information only inmate labor was used in the construc
tion of annexes to the two churches and no materials were fur
nished by the Georgia State Prison and the tools used were the
property of the churches in question
Yours very truly
R E Warren Signed
R E Warren
Director of Corrections
Upon receipt of the above statement a request was made of the
Attorney General of Georgia asking that he review the laws pertaining
to the use of convicts for work on privately owned property The
opinion received in answer to the request is quoted as follows
OFFICIAL OPINION
FACTS
During the fiscal year ending June 30 1951 convict labor from the
State Penitentiary was used for work on the Reidsville Baptist Church
property and the Reidsville Methodist Church property for which the
Board of Deacons and the Board of Stewards respectively agreed to
pay 109 per day for each laborer as shown by a letter dated August
31 1951 to you from Mr R E Warren Director of Corrections
We are today in receipt of a report from Warden R P Balkcom
in reference to certain labor performed on the two churches in
Reidsville and we would like to submit the number of hours per
formed by the inmates the wage rate per hour and the total
amount which we will collect
For the Board of Deacons of the Reidsville Baptist Church 438
man days of labor were performed through June 30th 1951 at a
daily rate of 109 for a total of 47742
122
STATE BOARD OF CORRECTIONS
For the Board of Stewards of the Reidsville Methodist Church
through June 30th 1951 a total of 585 man days of labor were
performed at a rate of 109 per man day for a total of 63765
Statements have been rendered to the churches and we are ex
pecting remittances in the near future
For your information only inmate labor was used in the construc
tion of annexes to the two churches and no materials were fur
nished by the Georgia State Prison and the tools used were the
property of the churches in question
QUESTIONS
1 Has any constitutional provision been violated by the working
of the convict labor on the church property
2 Was the convict labor at 109 per day used in competition
with free labor at the present wage scale of 50c or more per
hour in violation of the law
3 Has there been a violation of any other provision of law
4 If the law has been violated under the facts stated what is the
penalty for such violation
There apparently has been no violation of the Constitution under
the foregoing facts The nearest thing to such a violation is under
Section 2114 which reads as follows
No money shall ever be taken from the public treasury directly
or indirectly in aid of any church sect or denomination of re
ligionists or of any sectarian institution
The Constitution of 1945 under Section 23401 created the Board
of Corrections as a constitutional board
There shall be a State Board of Corrections composed of five
members in charge of the State penal system The Board shall
have such jurisdiction powers duties and control of the state
penal system and the inmates thereof as shall be provided by law
The Board shall elect a Director of Corrections who shall be the
executive officer of the Board The Board of Corrections shall
be appointed by the Governor with the consent of the Senate
The first appointment shall be for terms of one two three four
and five years and their successors shall be appointed for terms123
STATE BOARD OF CORRECTIONS
of five years each The compensation of the Director and members
of the Board shall be fixed by law
Pursuant to the Constitutional provision just above quoted an
Act as approved February 1 1946 creating a State Board of Correc
tions defining the jurisdiction powers and duties of said Board which
is codified under Sections 77358 to 77389 The codifiers made the
following statement in a note under Section 77301
The effect of the Act of 1946 on the various prison statutes
enacted since 1933 and codified in this Chapter is doubtful All
of them may have been repealed by necessary implication on the
idea that the Act of 1946 as intended to cover the whole subject
matter Certainly some of them are duplicated by provisions of
the Act of 1946 Others may be modified by the Act and yet
others in some respects may be in conflict with it In view of this
uncertainty it has been deemed best to retain these Acts in this
codification
After a study of the various Acts and provisions of law it is my
opinion that the Act of 1946 is comprehensive as to the control work
ing feeding clothing treatment discipline rehabilitation training
hospitalization etc in accordance of course with the sentence of the
Court and after being assigned to the Board of Corrections by the
Court
Section 11 of the 1946 Act Georgia Laws 1946 pages 4656
provides as follows
From and after the passage of this Act all persons convicted
of crime either misdemeanor or felony in any courts of this
State shall be by the Courts first assigned to the State Board of
Corrections for specific assignment The State Board of Correc
tions is hereby given complete supervision and control of all per
sons convicted of crime misdemeanor or felony in the Courts of
the State and the Board is hereby given the authority to assign
transfer and place all such persons in such prisons public work
camps State Highway camps penitentiary hospitals or other
institutions of confinement located in the State of Georgia and
coming under its jurisdiction as the Board shall deem to be to
the best interest of the prisoner to the State and to its subdivi
sions The Board may adopt rules and regulations for the handling
of all prisoners and may delegate its authority to assign same to124
STATE BOARD OF CORRECTIONS
the Director of Corrections if the Board deems advisable
Section 6 of said Act provides
The State Board of Corrections is hereby authorized to adopt
establish and promulgate rules and regulations governing the
transaction of business of the Penal System of the State by the
State Board of Corrections by the Director of Corrections and
the administration of the affairs of the Penal System in the differ
ent institutions coming under authority and supervision of the
State Board of Corrections The State Board of Corrections shall
adopt rules governing the assignment housing working feeding
clothing treatment discipline rehabilitation training and hos
pitalization of all prisoners coming under its custody The Board
may also adopt rules and regulations governing the conduct ofor
the welfare of employees of the State institutions operating under
its authority and in the county public works camps and State
Highway camps operating under its supervision and shall also
prescribe the working hours and conditions of work for employees
in the office of the Director of Corrections and of institutions
operating under the authority of the Board
The theory of prison work under the Act is as follows
Section 16 The theory of prison work shall be based on occupa
tional and vocational training and not on business conducted for
profit or in competition with private enterprise and free labor
The provisions of this Section shall not apply to county public
works camps and State Highway camps
The Supervisor of Purchases and all Departments of the State
Board of Corrections such supplies and materials as may be pro
duced by the different institutions under the authority of the
Board The use of free labor in the production and manufacture
of such supplies and materials shall be limited to supervision only
The whole theme of law on working prisoners is confined to public
work though there is no specific provision in the law except as related
to misdemeanor prisoners
There are a number of opinions on the subject of convict labor
several official in the Opinions of the Attorney General of 194547
pages 422 426 which no doubt reach the right conclusions but which
contain cited sections of law which according to my construction
have been repealed For example Section 77201 as follows125
STATE BOARD OF CORRECTIONS
When misdemeanor convicts shall be sentenced to work in a chain
gang on the public works or roads or shall be confined in jail for
nonpayment of fines the ordinary county judge or board of
commissioners of the county where the convictions were had or
where the convicts are confined may place them in the county
or elsewhere to work upon the public works of the county in
chain gangs or otherwise
is in direct conflict with Section 11 of the Act of 1946 as above quoted
While there has been a clear violation of the theory of work for
convict labor in working the convicts on the church property at 109
a day in competition with free labor there is no penalty provided for
such violation The 1946 Act provides no penalties for violation of any
of its provisions
Eugene Cook Signed
Eugene Cook
Attorney General
It appears by the above cited opinion that no money was taken out
of the public Treasury and expended in the aid of a church which would
have been illegal under the provisions of law cited in the above quoted
opinion It is elementary however if work is done on church property
by inmate labor at a less cost than would have been paid for the work
if the work is done by free labor that the using of inmate labor at
the lesser cost leaves in the church treasury funds representing the
difference between the cost of inmate labor and cost of free labor
This savings is in effect giving financial benefits to a church not
enjoyed by other private persons firms corporations and associations
Such assistance should not be continued since as stated in the Attorney
Generals opinion There has been a clear violation of the theory of
work of convict labor in working the convicts on church property at
109 a day in competition with free labor
Under Code Section 4020Q3 it is illegal for any officer or employee
of the State and of the various State departments and institutions to
utilize State purchased passenger carrying vehicles for travel required
in the performance of their official duties The only exemptions from
this law are the Governor of the State of Georgia the State Public
Safety Department and what was formerly the Georgia State Guard
It came to our attention that the Stateowned passenger carrying
vehicles have been used at the prison by prison officials or employees126
STATE BOARD OF CORRECTIONS
and in checking the facts it was found that in the period under review
Warden R P Balkcom Jr obtained from the Public Safety Depart
ment under date of 11950 and receipted for one 1949 Ford Coach
for use in travel at the prison Under date of June 7 1951 this passen
ger car was returned to the Public Safety Department and Warden
R P Balkcom Jr receipted for one 1950 Pontiac Coach to replace the
automobile returned and same was in use at June 30 1951 the closing
date of this audit
As previously stated this is an illegal use of State purchased
passenger carrying vehicles under Code Section 402003 of the Code
of Georgia for which a penalty is provided in Code Section 409902
Attention was called to this violation of law and under date of
August 17 1951 the passenger carrying vehicle was returned to the
Public Safety Department
The Department of Public Safety maintains a substation at the
Tattnall Prison and fully equips the members of the Patrol stationed
there including motor vehicle equipment this is legal and within all
provisions of law The use of the Stateowned motor vehicle at the
Prison institution by institution officials and employees which is
illegal has no connection with the operation of the Patrol substation
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 except as noted
From all evidence revealed by this examination Director R E
Warren and the members of the State Board of Corrections are to be
commended for the excellent operations of the Prison activities under
their direction in the fiscal year under review It is regrettable that
this record is marred by the irregular and illegal transactions of the
Warden at the Reidsville State Prison as reported herein
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 yearDEPARTMENT OF
EDUCATION
127
128
DEPARTMENT OF EDUCATION
RECEIPTS
1951
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
Revenues Retained
Grants from U S Government
Vocational Education
Vocational Rehabilitation
Lunch Program
Veterans Farm Program
Veterans OntheJob Training
School Survey
Donations
Earnings Educational Services
Transfers Other Spending Units

4150000000
880000000
76718930
93078663
240138827
380368588
159686987
1365600
1615800
5664047
92054064
4150000000
860000000
76718930
81562630
243071900
411370222
137270810
1526182
2558398
97236107
Total Income Receipts
CASH BALANCES JULY 1st
Budget Funds 271703676
5896583378 5866842965
250821023
6168287054 6117663988
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communications
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Benefits
Grants to Civil Divisions 5564001782
Equipment 3007179
Miscellaneous 336167
111204762
17743933
7094301
6303128
157829
3164631
269605
2725872
726466
92314385
94763655
13785139
5579383
5485730
60442
3260681
168134
2046888
344748
81060066
5458978330
2338854
154497
Total Expense Payments 5809050040 5668027647
OUTLAY
Equipment Text and Library Books 226720127
CASH BALANCES JUNE 30th
Budget Funds 132516887
177932665
271703676
6168287054 6117663988129
DEPARTMENT OF EDUCATION
CURRENT BALANCE SHEET
JUNE 30 1951
ASSETS
CASH IN BANKS AND STATE TREAS
State Funds
Federal Funds
90001576
42515311
132516887
ACCOUNTS RECEIVABLE Various Agencies
Adminis Div
Textbook Div
Lunch Room Div
Surplus Commodity Div
War Surplus Div
Vocational Funds State
Vets Farm Training Div
Vets OntheJob Training Div
Revolving Fund Army Ordinance School
37500
415362
2857700
115468
100000
183750
21828386
715909
26254075
5000000
163770962
130
DEPARTMENT OF EDUCATION
CURRENT BALANCE SHEET
JUNE 30 1951
LIABILITIES
ACCOUNTS PAYABLEPurchase Orders
Supt Salary Adjustments 200000
Administration Div 3120225
Textbook Div 65886124
Lunch Room Div 31972595
Commodity Div 230880
War Surplus Eq Div 149750
Vocational Educ Div 3705430
Veterans Farm Training Div 23624045
Vets OntheJob Training Div 10009150
138898199
RESERVES RESTRICTED FUNDS AND GRANTS
AND SPECIAL FUNDS
Certification Fees 10284
School Surveys Fed Funds 499360
Textbook Div Unearned 11777955
Surplus Commodity 1145703
War Surplus 2725458
Vocational Educ Contracts 546560
Voc Educ Federal 553025
Vets OntheJob Training 1608385
Gen Educ Board 92478
Kellogg Foundation 68081
SURPLUS
Adminis Div 5804487
Textbook Div 489
Commodity Div 40289
Voc Ed State 209
19027289
5845474
163770962131
DEPARTMENT OF EDUCATION
SUMMARY
INTRODUCTION
The operations of the State Department of Education for the fiscal
year ended June 30 1951 are reported herein covering the following
divisions and funds
AdministrationState Department
Grants to County and City School Systems
Text and Library Books
Regional Libraries
Library Extension
Surplus Commodities
War Surplus Equipment
Vocational Education
Vocational Rehabilitation
Veterans Farm Training
Veterans onthejob Training
General Education Board
Kellogg Foundation
Lunch Room Program
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
1951 with an unallotted and unencumbered surplus of 5845474 after
providing the necessary reserve of 138899 to cover outstanding
accounts payable and encumbrances and reserving 19027289 for
restricted and special funds
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 1951 was 41500
00000 This was increased to 5030000000 by transfer of 8800132
DEPARTMENT OF EDUCATION
00000 from the State Emergency Fund to meet expenditures given
budget approval as provided by law
In addition to the income from appropriation the Department
received 951357595 in Grants from the U S Government and
7798946 from gifts earnings and transfers making total receipts
for the year 5989156541
From the funds received 92573163 was transferred to various
units as listed below leaving 5896583378 net income available to
the Department of Education
Army Ordnance School Voc Sch 5000000
Academy for the Blind 12680000
School for the Deaf 23000000
North Georgia Vocational School 14078062
South Georgia Vocational School 17996349
University System Branches 17837301
No and So Ga Trade Schools 1475995
State Personnel Board Merit System Adm 505456
92573163
The 5896583378 net income together with 271703676 cash
balance at the beginning of the fiscal year made total funds available
6168287054
From the 6168287054 funds available 155277369 was ex
pended for administration and supervision 5558085282 for Grants
to County and City School Systems 5916500 for salaries of Regional
Librarians 89755889 for Vocational Rehabilitation Trainee costs
15000 General Education Board scholarships and 226720127 for
text and library books and film equipment and 132516887 remained
on hand June 30 1951
This remaining cash balance and accounts receivable of 31254075
constitute the current assets of the Department at the close of the
year on June 30 1951 amounting to 163770962 Of this amount
138898199 is reserved for liquidation of outstanding accounts pay
able 19027289 for restricted funds and the remaining surplus of
5845474 represents the excess of funds which have been provided
over obligations incurred and will be available for expenditure in the
next fiscal period subject to budget reapprovals
Grants to County and City School Systems in the fiscal year ended
June 30 1951 were 30417650 for County School Superintendentssalaries 292038074 for Administration and Supervision 1394900
for Special Supervisors 3148282438 Teachers Salaries 1128
15531 for Transportation 1122088948 Equalization Fund 1244
49573 for Vocational Education 1203200 Jeans Fund 212652254
for Lunch Room Program 366307723 for Veterans Farm Training
and 146434991 for Veterans onthejob Training a total of 55
58085282
Total Grants to County and City School Systems the previous fiscal
year ended June 30 1950 were 5454628955 and 4306935141 two
years ago
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the Department for the
past three years are compared in statement following
133
DEPARTMENT OP EDUCATION
YEAR ENDED JUNE 30th
BY ACTIVITY
1951
Grants to CoCity Systems 5558085282
Administration 28741631
Text and Library Books 252623266
Regional Libraries 5916500
Library Extension
Surplus Commodities 3567050
War Surplus Equip 2782209
Vocational Education 22995843
Vocational Rehabilitation 140589227
Veterans Farm Training 9619862
Veterans onthejob Training 5884162
Gen Educ Board Scholarship 15000
Kellogg Foundation
Lunch Room Program 4950135
1950
5454628955
24368425
178318999
24120892
3253428
2435643
10518550
129999374
8184191
5475018
60000
4644633
1949
4306935141
22551912
169251669
22973801
1196676
3049102
507903
9847329
126206829
6386520
4394481
49620
1208
4809434
6035770167 5846008108 4678161625
134
DEPARTMENT OF EDUCATION
YEAR ENDED JUNE 30th
1951 1950 1949
BY OBJECT
Personal Service 111204762 94763655 88364350
Travel Expense 17743933 13785139 12347759
Supplies Materials 7094301 5579383 3115932
Communication Services 6303128 5485730 3628006
Heat Lights Power Water 157829 60442 122858
Printing Publicity 3164631 3260681 2274147
Repairs 269605 168134 156742
Rents 2725872 2046888 1953658
InsuranceBonding 726466 344748 360305
Pensions 2543496 5600
Equipment 229727306 180271519 175146077
Miscellaneous 336167 203393 245542
Grants 5558085282 5454628955 4306935141
Trainee Costs 89755889 80994466 80197738
Libraries Other 5931500 4409375 3313370
6035770167 5846008108 4678161625
NUMBER OF EMPLOYEES ON PAYROLL
Administration 61
Textbook Division 53
Regional Library Div 19
Library Ext Div
School Lunch Program 13
Surplus Commodity Div 8
War Surplus Equip Div 7
Veterans Farm Training 16
Vet onthejob Training 13
Vocational Educational Div 49
Vocational Rehabilitation 109
348
60 54
42 31
18 15
4 4
13 12
8 7
6 6
15 15
15 13
21 22
107 110
309
289135
DEPARTMENT OF EDUCATION
GENERAL
Under the laws of Georgia the State Auditor is required in his
audits of each agency to call special attention to any illegal improper
or unnecessary expenditures all failures to keep records and vouchers
required by law and all inaccuracies irregularities and shortages
The law also provides that a copy of this report be made available
for the use of the Press of the State
Per Diem and Travel of Board Members in Excess of Legal Allow
ance
September 21 1951
M D Collins
State Superintendent of Schools
State Office Building
Capitol Square
Atlanta Georgia
Dear Doctor
About a year ago you and the Chairman of the State Board of Educa
tion were advised of the limitation in payments that could be made to
the Board Members under the law and it is with sincere regrets that
it is necessary to call your attention to continued illegal payments to
the Board Members in the last fiscal year and to also call your atten
tion to the fact that the illegal payments for the previous fiscal year
were not cleared
Legislative Act approved February 10 1937 establishing a State Board
of Education provides for meetings of the Board and compensation
of Board Members as follows
Georgia Laws 1937 page 865 Section 1 The members of the
Board of Education shall take an oath of office for the faithful
performance of their duties and the oath of allegiance to the
Federal and State Constitutions and enter upon the discharge
of same on the effective date of this Act They shall meet at the
State Capitol in the Department of Education or at such place
in the Capitol as may be designated by the Governor for that
purpose
Georgia Laws 1937 page 866 Section 2 The members of the
Board shall receive the sum of seven 700 dollars for each day
of actual attendance at the meetings of the Board and as actual136
DEPARTMENT OF EDUCATION
cost of transportation to and from the place of meeting and their
respective homes by the nearest practicable route the mileage
allowed by law to State officers and employees Such per diem
and mileage shall be paid by the State Department of Education
In the fiscal year ended June 30 1951 the following payments were
made to Board Members as per diem and travel expense for attending
meetings of the Board held at places other than at the State Capitol
as provided by law
Board Member
Blount Henry W
Blount Henry W
Duncan Clark W
Duncan Clark W
Duncan Clark W
Kimsey Irwin W
Kimsey Irwin W
Lovett W H
Lovett W H
Milner C G
Peters J S
Peters J S
Rogers J D
Rogers J D
Sweat Lonnie E
Sweat Lonnie E
Sweat Lonnie E
Talmadge Mrs Julius
Talmadge Mrs Julius
Talmadge Mrs Julius
Talmadge Mrs Julius
Whitman Geo P Jr
Whitman Geo P Jr
Place of Meeting Per Diem Travel Total
Clarkesville Ga 700 1128
Savannah Ga 2100 3005 6933
Americus Ga 2800 1680
Cave Spring Ga 2100 2598
Savannah Ga 700 4000 13878
Clarkesville Ga 700
Savannah Ga 2100 5955 8755
Macon Ga 1400 1252
Savannah Ga 1825 4477
Savannah Ga 2100 4296 6396
Americus Ga 1400 1200
Cave Spring Ga 1400 780 4780
Americus Ga 2100 3180
Macon Ga 700 1800 7780
Americus Ga 700 1920
Macon Ga 700 2220
Savannah Ga 1400 3240 10180
Cave Spring Ga 1400 960
Clarkesville Ga 700 636
Macon Ga 2100 1764
Savannah Ga 2800 6110 16470
Cave Spring Ga 1400 1184
Savannah Ga 2100 7151 17185
33600 57834 91434
warn
137
DEPARTMENT OF EDUCATION
The per diem and travel expense payments shown aggregating
91434 are in excess of legal allowances provided by Legislative Act
of February 10 1937 and should be refunded by the respective mem
bers of the Board Also you as State Superintendent of Schools are
liable for the illegal disbursement of the funds since you are the top
administrative official of the Department under bond for the faithful
accounting of public funds transmitted to the State Department of
Education
I fully realize that these payments were made by you on accounts
filed by the various Board Members however the fact still remains
that you are the top bonded official responsible for the proper expendi
ture of the funds
The amount of the illegal payments for the previous fiscal year which
has not been cleared and which falls in the same category as the above
items is as follows
138
DEPARTMENT OF EDUCATION
BOARD MEMBERS PER DIEM AND TRAVEL OUT OF ATLANTA
YEAR ENDED JUNE 30 1950
Blount H W Per Diem Travel Total
F F A Camp Covington 700 1610
Macon 700 1220
Savannah 1400 1090 6720
Duncan C W
F F A Camp Covington 700 1250
Americus 2800 1039
Macon 1400 1660
Savannah 1400 3975 14224
Peters J S Savannah 2100 3968 6068
Sweat Lonnie E Americus 2800 3520
Macon 700 1920
Savannah 1400 2160 12500
Overstreet J W
F F A Camp Covington 700 1480
Savannah 1400 1150 4730
Tipton Kay
F F A Camp Covington 700 300 1000
Milner C G
F F A Camp Covington 700 1190
Macon 700 1690 4280
Rogers J D Jr Americus 1400 1760
Macon 1400 3350 7910
Lovett W H Macon 700 580 1280
Kimzey I W Macon 700 1470 2170
Whitman Geo P Ji Macon Total 1400 2740 4140
25900 39122 65022
The above illegal payments are reported to you so that you can advise
me immediately as to what procedure you will follow in connection
with the State being reimbursed for the illegal expenditures
With best wishes I am
Sincerely yours
Signed B E Thrasher Jr
B E Thrasher Jr
State Auditor139
DEPARTMENT OF EDUCATION
September 21 1951
B E Thrasher Jr
State Auditor
Atlanta Georgia
Dear Mr Thrasher
Your letter of todays date has just been received and I am hasten
ing to acknowledge receipt of same
I note the quotations in your letter from Georgia Laws of 1937
pp 865866 also the amount of funds which certain members of the
State Board of Education have collected which according to your
quotations of the law are illegal expenditures and the State should
be reimbursed for same These funds were paid to the members of
the State Board of Education on statements signed by the members
of the State Board of Education under oath
I am requesting each member of the State Board of Education to
reimburse the State Department of Education in keeping with the
amounts suggested in your letter
With highest personal regards and every good wish for your con
tinued success
Sincerely yours
Signed M D Collins
M D Collins
State Superintendent of Schools
The Superintendent and the Assistant Superintendent have on file
surety bonds in the amount of 1000000 each as required by law
and the accountant for the Department is bonded in the amount of
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 except as noted
Excellent records are kept of all financial transactions of the De
partment of Education and appreciation is expressed to the Members
of the Board of Education the Superintendent and the officials and
staff of the Department for the cooperation and assistance given the
State Auditors office during this examination and throughout the
year
140
DEPARTMENT OF EDUCATION
GRANTS TO REGIONAL LIBRARIES
YEAR ENDED JUNE 30 1951
COUNTY LIBRARY
Bibb Washington Memorial Library 360000
Bulloch Bulloch Co Brd of Educ 353750
Carroll West Georgia Regional Lib 355000
Chatham ChathamEffingham Regional Lib 210000
Clarke Athens Regional Lib 390000
Colquitt Moultrie Carnegie Lib 120000
Dougherty Albany Regional Lib 15000
Decatur BainbridgeDecatur Co Reg Lib 180000
DeKalb DecaturDeKalb Co Lib 195000
Floyd Floyd Co Regional Lib 180000
Fulton Atlanta Public Library 192500
Glynn Brunswick Public Lib 341500
Habersham HabershamStephens Reg Lib 377500
Hall Hall County Library 180000
Lowndes LowndesEcholsLanier Reg Lib 210000
Meriwether Meriwether Cty Library 150000
Mitchell MitchellBaker Regional Lib 390000
Muscogee Bradley Memorial Lib 30000
Richmond Augusta Public Lib 240000
Spalding Flint River Regional Lib 285000
Towns TownsUnion Regional Lib 261250
Troup LaGrange Memorial Lib 340000
Walker Cherokee Regional Lib 281250
Whitfield Dalton Regional Lib 278750
5916500141
DEPARTMENT OF EDUCATION
TRANSFERS TO UNIVERSITY BRANCHES
YEAR ENDED JUNE 30 1951
ABRAHAM BALDWIN AGRIC COLLEGE
TIFTON
State Vocational Funds
Veterans Farm Training Program
GEORGIA INSTITUTE OF TECHNOLOGY
Atlanta
State Vocational Funds
Federal Vocational Funds
GEORGIA STATE COLLEGE COL
SAVANNAH
State Vocational Funds
Federal Vocational Funds
GEORGIA STATE COLLEGE FOR WOMEN
MILLEDGEVILLE
State Vocational Funds
Federal Vocational Funds
UNIVERSITY OF GEORGIA
State Vocational Funds
Federal Vocational Funds
Veterans Farm Training
ATHENS
WEST GEORGIA COLLEGE
State Vocational Funds
CARROLLTON
434684
59530
FORT VALLEY STATE COLLEGE COLORED
State Vocational Funds 1579581
Federal Vocational Funds 270441
Veterans Farm Training Program 1846365
782411
799352
410073
225583
1163175
1017236
3105980
4013272
1928152
494214
3696387
1581763
635656
2180411
9047404
201466
17837301
TRANSFERS TO INSTITUTIONS
YEAR ENDED JUNE 30 1951
NORTH GEORGIA TRADES SCHOOL
CLARKESVILLE
State Vocational Funds
SOUTH GEORGIA TRADES SCHOOL
AMERICUS
State Vocational Funds
902206
573789 1475995142
County Appling City
Atkinson
Bacon
Baker
Baldwin
Banks
Barrow
Bartow Winder
Ben Hill Carte rsville
Berrien Fitzgerald
Bibb
Bleckley
Brantley Cochran
Brooks
Brvan Quitman
Bulloch
Burke
Butts
Calhoun
Camden
Candler
Carroll
Catoosa Carrollton
Charlton
Chatham
Chattahoochee Chattoosra
Trion
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS
YEAR ENDED JUNE 30 1951
Supts Administration Teachers Trans
Salaries Supervision Salaries portation
198000
218400
174000
168000
198000
174000
198000
218400
198000
198000
198000
186000
198000
218400
198000
238800
218400
198000
198000
198000
198000
198000
218400
218400
218400
218400
218400
3423646
37000
1529202
2063725
888966
580435
2000
1906361
2000
1537630
6000
3117382
2451920
3105845
129598
142400
1594451
1441728
2762969
2000
974161
3908852
2941162
656538
1613722
7000
497737
1556382
4272930
16000
2487500
287281
153601
69500
180298
2088881
3000
9841900
11966528
6621945
15469057
10213187
11734815
724500
24338216
4905972
16865914
19228956
67980028
10621179
10074529
22261785
8391992
31581515
25459037
9293500
11775286
9698711
9944872
26554535
5154800
14225486
6739900
82264476
2086784
15841758
4137500
664398
709821
566028
380664
500571
516600
1331397
814959
937998
849744
457722
729243
906750
493362
581004
1230912
622602
436791
1309680
38880
772434
Equali
zation
19901915 1083600 1036833
5485750
5543450
3968067
6609300
5962150
574950
20220
10201400
8294898
8947823
4699800
52475 50
50900of
90183 55 1

4256 01 3651350
1756242 158751001 i
929223 10390470
385002 4008033
423315 4668040 h
4141570ta
563710
127931ofc
5889233
420720flP
542685J
1530050
7774573
211900
Vocational
ii1 Education
143
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1951
508959
110199
Jeanes
Fund
518476
390506
306527
146269
419084
301218
367945
49144
609040
240972
376897
178166
7623433
140568
19979
425551
382135
380987
222007
2854378
1057692
185985
695437
33402
509773
1131989
161017
17642
5601983
10000
10000
Lunch
Program
800557
78427
93586
1336091
412080
10000 977115
292581
20000 1087719
550217
464608
219807
10000 1086899
10000 8494552
352220
409863
592959
10000 921684
335572
20000 865782
10000 1524937
10000 649286
18000 603682
15000 398262
16000 578183
10000 270787
10000 1935634
684447
1639372
309061
10000 9395554
249872
913993
457694
Veterans
Farm Tng
2089414
2486342
708406
1410749
1715831
3847169
3613337
2475809
2937951
753117
1855491
1584043
3256453
918044
779097
6365132
3421688
730121
2470293
1993571
9013045
1805634
775465
4269146
Veterans
OntheJob
10000 901566 4491235
3144734
11035313
3714087
Totals
40933771
21020127
23328820
13171267
26415380
21187398
24938781
1092445
44536891
5456189
31807080
596704
36631638
94025406
20455181
429842
20136053
39740531
1634603
15527990
64114956
45076958
16077961
22264355
15656965
20701489
57156145
5839247
27049244
12991746
115485357
4304284
36102231
4920293144
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1951
County
Supts Administration Teachers
City Salaries Supervision Salaries
Trans
portation
Cherokee 198000
Canton
Clarke 198000
Athens
Clay 174000
Clayton 160800
Clinch 174000
Cobb 218400
Marietta
Coffee 128400
Douglas
Colquitt 174000
Moultrie
Columbia 198000
Cook 218400
Coweta 218400
Newnan
Crawford 198000
Crisp 218400
Cordele
Dade 96000
Dawson 198000
Decatur 198000
DeKalb
218400
Decatur
Dodge 168000
Dooly 198000
Vienna
Dougherty 96000
Albany
Douglas 186000
Early 198000
Echols 198000
Effingham 198000
Elbert 198000
Elberton
Ernanuel 174000
Evans 198000
Fannin
198000
677668
171000
1054611
1710750
378475
1503093
3993421
5955746
4000
360920
1727905
1379104
1112583
1550915
871504
870467
3418785
2000
126173
31000
26000
2906386
2467718
87605
14000
44000
1787065
2378572
308954
1209916
2513351
12000
4340427
1474471
14000
3438579
8306243
15270371
6970388
15312785
7476605
3512743
14795342
28764124
30871644
7941200
9803485
13357886
31619356
7985925
10872513
7949500
7483900
4673286
28524014
49304399
13569485
21772425
18894579
17477947
13468000
12760100
18342456
3375743
12147242
16118535
5313600
27218008
8656842
18852378
308745
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
Equali
zation
3197614 21615299 704898 9879850
3908100
4231570
5926450
4703600
13858550
170900
12530633
15229167
507800
4526700 r
6591800
13224875
4105767
5349417 1
5058 001
3018000 1
3672950 1
139545 00 1
23001940
12292010
9052150
4678400
241900
5993650
11535600
2588300
5427425
7554650
136900
13641183
5231550
8181550
145
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1951
iiocational
Education
20596
202782
308756
791633
166571
246203
119308
419919
10013
511858
92509
300079
1575761
503121
296964
399484
271571
143394
578691
25159
195881
1492735
1282853
Jeanes
Fund
10000
10000
10000
10000
10000
10000
20000
20000
18000
10000
Lunch
Program
1865185
831271
2671321
219795
1565770
286716
3330588
2634273
1210386
452163
2341996
1832935
966569
934190
920137
266963
510499
751344
529280
348198
1218025
4684788
Veterans
Farm Tng
3160718
1062349
821345
446764
809945
1693438
5340491
3337520
3306485
879156
2289318
2345073
438658
3362637
954341
2009491
3425783
1270343
Veterans
OntheJob
11976514
13428114
2698515
2319515
3092056
Totals
43831160
202782
15601132
30880839
13903160
25821718
14521769
70426104
17610528
53892701
3243187
62288547
15168181
17701443
26271823
51256027
271571
14577155
23082272
12298700
13309987
12333709
53282585
81102452
1088451
569933
608847
1897357
350011
1382690
193629
521988
945084
836417
1367740
489928
638547
1257704
10000 1044661
21400 496283
278092
15000
2379451
9762 83
10000 636786
228015
756147
10000 618281
1046233
10000 1117409
684856
1096688
5116215
3622151
368042
1298888
3998193
753634
1731303
2955678
9213847
2066839
2946869
608823
8749567
1185923
4710944
14853189
46403438
36335974
886939
22942954
27148317
23931597
39786213
8182675
22660424
31602574
8531073
63339974
19130406
35848772146
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1951
County
Fayette
Floyd
Supts Administration Teachers
City Salaries Supervision Salaries
Rome
Forsyth
Franklin
Fulton
Gilmer Atlanta
Glascock Glynn
Early
Gordon
Gradv Calhoun
Oreenp
Gwinnett
Buford Habersham Tallulah Falls Hall
Hancock Gainesville
Haralson
Harris Bremen Tallapoosa
Hart
Heard
Henrv
Houston
Irwin
Jackson
Jasner Commerce
Jeff Davis
198000
218400
198000
218400
218400
174000
142800
218400
198000
198000
218400
198000
198000
218400
198000
218400
208200
218400
218400
218400
168000
96000
116400
168000
186000
1655712
3085433
42500
25500
1758739
2788098
159600
44000
289000
1729809
837649
30002
4500
5000
2733423
2807402
6000
2722935
4704774
2183294
14000
3849314
8000
11000
1812250
1629413
102645
2720196
6000
2041622
1804668
2595351
2891301
2414962
922265
1864469
21000
9740240
33126672
18127771
11265586
16662829
124661915
165646171
11582055
4492200
27176771
17614442
2921671
23407951
17826521
34881507
17670636
766000
31183679
7759272
12949271
17089140
11862192
16001875
10451042
15502001
19663213
16226942
18957944
8934052
11980129
Trans
portation
350595
1476531
905922
849510
1140399
390933
359028
453600
925173
1180197
449397
1423584
607176
1033146
534303
889254
606339
692496
706563
580932
456192
881820
763740
567423
697869
47988i
1120571
873238
39280
1132053
952139
135332E147
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1951
lit ocational
a Iducation
154854
3118232
Jeanes
Fund
10000
Lunch
Program
449528
1649540
Veterans
Farm Tng
1582317
3714584
Veterans
OntheJob
10538865
Totals
18930046
68186507

194731
165344
1078472
1879316
10000
1287457
442750
1181366
10047351
2426000
4670692
1797486
19635459
23864841
36270567
139958467
97G6330
417021
208371
345764
12039536
642145
228403
2342999
2154347
1145211
2491997
190233034
22116893
10730062
30586036
493355
870436
595590
2140842
38047
963672
10000
20000
12693 71
2546 82
1472578
1433311
1919186
1280096
5460744
2978191
2399323
3014272
1851134
2983519
37426891
3569153
44251305
35941429
64575175
38047
34289358
649635
142019
1719033
3523221
73782
908019
55791460
237233
551992
178097
231369
953534
10000
15000
10000
971620
614809
660926
194361
149303
656432
1423719
1512565
2805599
1135146
4530424
169317
8979125
24635230
31081579
194361
149303
19095123
35978928
597026
554500
225284
453818
469318
185374
474256
370254
10000
15000
12250
20000
579311
850742
996440
890827
1140184
296375
328654
556749
1592634
2821926
786952
3204775
3010779
1137670
1391294
2643230
23287348
29784699
30069482
31615933
36078127
1619419
17148984
23756100
148
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1951
Supts Administration Teachers
County City Salaries Supervision Salaries
Jefferson 218400 3723733 21576615
Jenkins 198000 1574492 12718635
Johnson 96000 2340416 12269250
200J
Jones 198000 1080052 9113307
Lamar 218400 1143418 8052457
Barnesville 3452486
Lanier 218400 1238440 6562003
Laurens 238800 4555826 38552144
Dublin 4000
Lee 96000 425102 7891458
Liberty 106800 1365878 10369660
Lincoln 174000 1069569 7036279
Long 198000 621116 5366249
Lowndes 218400 1239144 35599766
Valdosta 10000
Lumpkin 174000 1076665 6551814
6000
Macon 218400 1739624 14892947
Madison 198000 2311553 13804843
3000
Marion 218400 1218901 8478486
Meriwether 198000 2789105 22695250
Miller 198000 1846034 12535828
Mitchell 198000 3404467 25709312
Pelham
Monroe 192000 1002795 11859305
16000
Montgomery 218400 1564975 10465086
Morgan 198000 1665382 13679557
33000
Murray 198000 1604276 11798985
Muscogee 87605 69148264
4000
McDuffie 218400 1479646 12287139
6000
Mclntosh 186000 801013 7426095
Newton 198000 1333880 18499271
4000
Oconee 186000 1334621 8482214
Oglethorpe 198000 1586765 11516546
Paulding 198000 2440627 13977235
Peach 218400 1159452 12017214
46000
Trans Equali
portation zation
1155942 89771
109307 63996i
1027728 88445
500544 48858i
332640 361211
42081
335106 390881
1661400 1934331
378018 267111
471798 47691
290889 342281
430452 284201
1756800 154601
277200
550422 65319
993438 86297
481536 36990
856512 102348
614601 63621
795204 117452
705969
392976
629379
751680
678024
362556
64154C
56441C
564424
55096E
38905C
54341E
389970 32715
595170 83566
471096 49172
723960 63436
634716 73450
253404 50764
149
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1951
icational Jeanes Lunch Veterans Veterans
lucation Fund 10000 Program 1271985 4 Farm Tng 2911612 OntheJob Totals
845565 40690977
860809 10000 379656 2387841 25622772
491318 10000 420466 2691605 28193343
195366 10000 516753 306419 16806241
314115 870398 14543578
204537 218898 383785 4680506
267230 370101 717264 13617394
1305013 10000 1262570 5674911 72604014
110904 896570 7207073 8218547
289179 255930 382168 12388955
177516 10000 386215 892216 18549263
160712 162178 955402 13271829
113937 328359 9900113
1296355 10000 998632 3051699 59630946
586489 1721275 6170530 8488294
135869 250393 1076937 13075978
322856 10000 617268 1487804 26371271
695319 856386 3102533 30594822
496724 10000 399642 1222264 16225003
650209 10000 1206570 2316096 40956592
230676 200493 2174150 24161949
920001 10000 921466 3682964 47386631
21148 339412 360560
521089 10000 369622 1715451 22807631
360467 210331 2696963 21553298
374507 10000 781156 2389398 25404619
354721 858262 3699285 24774859
4289205 20000 4196930 211284 82525812
531262 10000 546255 1447127 22322535
228207 399536 570664 13273018
1288000 20000 1371427 1074849 32741247
382499 22000 538751 2810239 19144620
164179 580926 1649103 22763119
464219 758384 2977310 28795531
924863 10000 453415 2616957 22776155
150
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1951
County
Pickens
Pierce
Pike
Polk
City
Cedartown
Puaski
Putnam
Quitman
Rabun
Randolph
Supts
Salaries
f 198000
96000
218400
198000
174000
198000
186000
218400
218400
Richmond 212650
Rockdale
Schley
Screven
Seminole
Spalding
172000
142800
218400
198000
218400
Griffin
Stephens 198000
Toccoa
Stewart
Sumter
SumterAmericus
Talbot
Taliaferro
Tatnall
Taylor
Telfair
Terrell
Thomas
Tift
Toombs
Thomasville
Tifton
218400
218400
198000
96000
198000
198000
186000
198000
218400
198000
96000
Vidalia
Administration
Supervision
1417183
2323653
1836564
2150212
1196662
875118
415964
626954
2310846
5000
57603
70000
1001701
661415
2942267
12000
1460080
5000
749005
4000
5000
2405317
3000
10000
1142984
1367055
2000
747365
1010617
3635184
1921370
2000
2588452
1757004
2896014
5000
6000
2227584
3155691
8000
10000
Teachers
Salaries
10811743
15761600
11219813
22186828
8641643
10243300
9474425
3599658
10476808
16811114
58166099
7754850
5404165
20525043
10796600
16642621
9818002
13335343
5498186
10802060
13496403
8343500
7609386
6603699
20475943
11695306
17304457
15094948
26551430
9319401
22423806
21476428
Continued
Trans Equalid
portation zation m

443520 545881
604098 686131
450846 48708i
972297 922301
7127
677826 542391
322803 41446M
166608 187140
390240 510845
662319 861891
627624 4414411
355041 39777
203004 2811511
1032273 842431
478719 4679l
479457 66665l
456966 51275f
294282
964476
527463
164160
1189872
658035
1164798
509814
1630296
954882
767520
6287
44818
54751
510
42859
36179
102131
68160
98711151
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1951
national
lucation
Jeanes
Fund
422951
681639
395211
411835
87712
318427
160461
150899
616360
901746
2759727
18000
10000
10000
20000
10000
20400
Lunch
Program
357022
975284
632207
2098517
1089532
695975
401496
204719
1275787
495325
4414666
Veterans
Farm Tng
1451282
3535547
1460043
3166938
1200166
604450
690083
1981868
2934339
1376091
Veterans
OntheJob
3293044
Totals
20560551
30839204
21101909
40417677
10531587
19939356
16201370
7285331
20694867
32968042
75412304
167385
183801
592893
10000
518173
147011
762288
445870
730758
3896601
14392753
10284454
38416065
443269
545803
10000
10000
580554
1291688
1987663
1175704
20639025
27783178
49307
678657
1278502
1220766
873874
10285917
5900107
21436728
30199580
336250
572592
636286
61546
184150
435826
827452
371123
28000
23500
17150
10000
10000
583372
318417
580351
679221
279292
118079
1394132
568194
1940629
2308233
381649
797448
3276971
2164475
7056508
19799214
25046304
9137267
14236705
12860879
41220704
24404503
316752
504366
1219344
10000
15000
15000
717126
494020
1588603
2203398
2387448
4376979
33417933
25677250
51262266
142641
616411
56080
828613
10000
1074702
899079
1009507
1406837
5300135
5029781
10746644
44084214
1065587
42640060
114032
124032152
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1951
County
Towns
Treutlen
Troup
Supts Administration Teachers
City Salaries Supervision Salaries
Hogansville
LaGrange
West Point
Turner
Twiggs
Union
Upson
Walker
Walton
Thomaston
Chickamauga
Monroe
Ware
Waycross
Warren
Washington
Wayne
Webster
Wheeler
White
Whitfield
Dalton
Wilcox
Wilkes
Wilkinson
Worth
Supts Office Atlanta
Savannah Diocese
174000
198000
218400
198000
218400
174000
218400
218400
218400
218400
96000
198000
198000
134400
198000
186000
186000
198000
198000
186000
198000
1407962
1493729
3586021
16000
1681987
1144694
1838135
2646188
8000
3562986
2975633
4000
1152386
4500
1139449
3744209
2243140
696432
1508783
1578451
3044095
2060661
1778254
1190383
3059053
6832700
8831056
20499743
3597543
16887314
2653486
12182686
9424436
9103843
15422365
11934341
31059291
1554000
21138078
33846016
9463743
24387035
17942785
4757396
9311855
8434950
18980929
11642343
12831828
14519976
10902936
20978840
Trans
portation
252000
499041
1069488
647802
410436
260640
606204
947025
930240
1002492
489933
954072
895023
288396
579456
401040
1058823
781200
534060
574758
830196
1329531
51475
100500
85128
28848
5222l
45243
98072
860
72375
61535
60497
93329
Totals 30417650 292038074 3148282438 112815531 11220889
Special Supervisory Teachers
1394900JSWWP
Vocational
i Education
li
153
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SCHOOL SYSTEMS Continued
YEAR ENDED JUNE 30 1951
221831
264420
242327
397004
39845
5000
394725
191740
148947
158587
291134
185553
26771
782606
148974
545865
1209816
192898
755615
733739
157330
654355
313717
1234672
78679
744593
541650
282766
887927
Jeanes Lunch Veterans Veterans
Fund Program 160040 Farm Tng 1239385 OntheJob Totals
13799068
10000 311141 1811733 18645670
19500 1197987 405384 5043721 40426841
195886 1003504 5202937
1746505 5171280 23860944
180150 2886636
683693 2395024 24445597
10000 317995 783873 17001224
293009 1767765 17759339
20000 1166215 1071148 544794 3418026 29697112 14822023
1583410 2591215 51653763
223953 2076624
10000 1300688 664650 4638030 42005508 813624
10000 1083280 2006417 53160156
1424611 10302134 12941061
10000 351202 1540329 18431054
18000 821091 3058514 43986536
10000 1094361 1830637 33460525
241242 783163 9943159
10000 638838 3471163 21594590
369521 2010223 17818252
1922222 4779172 6505224 47518420
1036642 164025 13007689
16000 487124 3400646 27757627
10000 677443 2018659 52325 26483896
10000 484667 1032726 20713961
15000 929471 1498464 5287633 41519040 1498464
124449573 1203200 212652254 366307723 146434991 5558085282154
DEPARTMENT OF EDUCATION
DETAIL OF BOOK AND FILM PURCHASES
YEAR ENDED JUNE 30 1951
Acme Visible Records Inc
Adveco Co
A B C Sch Sup House
A B College
Allen Co Educ
Allen Mfg Globe Chart Co
Allyn Bacon
American Book Co
Amer Council on Educ
Americana Corp
Amer Hair Dressers
Amer Sch Univ
Amer Lib Assn
American Seating Co
Assn for Childhood Educ
AudioVisual Material Bureau
Audio Production Inc
Amer Voc Assn Inc
Assn of Caus Surety Cos 270405
Amer Enterprise Assn 300
Barfleld Co Harry
Bargeron Chas T
Barnes Noble 616
Batis School Store
Blackhawks Films Inc
BeckleyCordy Co
Blakiston Co The 80635
Book of the Mo Club
Bowker R B Co 2115
Board of Educ Akron
Board of Educ Dayton
Board of Educ Mo
Business Screen
Bureau of Audio V Instr
Bureau of Educ Res 320
Bureau of Publications 375
Bruce Pub Co 186
Byron Inc
Calhoun Co
Central Bureau Catholic 125
Calloway Foundation Ida 3451
Cable Piano Co
Capitol Office Supply Co
Text Spec Books Films AudioVisual Educ 20258 Library Books Rural Libraries

1393 626850 110820
9120226 24172926 15271 49441 223085 224402 2250 841595 9416
881262 800 100928
6478 26100 400 250 2125
214 9880 79 17150
14530
267200
1105
41436
716
11000
34500
87291
1434945
315
130
133663
5260
428
100
957
500
385
2437654
13900
125
24000
600
35700DEPARTMENT OF EDUCATION
155
DETAIL OF BOOK AND FILM PURCHASES
YEAR ENDED JUNE 30 1951

Capitol Records Distr Co
Christian Mission Film
Clarkston Pub Co
Chrysler Corp
Christophers The
Colonial Films
Columbia Univ Press
Coronet Films
Continental Book Co
Compton F E Co
Comstock Pub Co Inc
Cordele Book Co
Coke J B Co
Cody Publications Inc
Copeland Edna A
CopplesHeese Corp
Contest Applications
Craft Horzons
Curriculum Lab
Temple Univ
Cram Geo F Co Inc
Davis Furn Co
Demco Library
Dept of Archives
Distributors Group Inc
Doubleday Co
Eastin Pictures Inc
Eastman Kodak Stores
Educational Film Lib Assn
Educ Progress Service
Educational Screen The
Educ and Recre Guides Inc
Educational International
Economic Business Found
Edited Press System
Economy Co
Elementary Educ
Encyclopedia Britannica
Encyclopedia Brit Films
Eye Gate House
Field Enterprises Inc
Films Inc
Finley Offset Corp
Text Films Audio Library Ri iral
Spec Books Visual Educ Books Lib raries
649
650
791
3750 37304 4605833 442255
500 15000 2795675 402350 11483 1199342 723 6000 23751 2800 35100 1276 200
200
34600
500
200
20
27265
5000
10755 500
120882 12486
160 187020 15426 15000 622452 1992312
800 1800 500 500 950
594
600 11913
102780
900
470770 26375
5355823 510810
2250 13500
1425876 144332
7533 307020
1074156
DEPARTMENT OF EDUCATION
DETAIL OF BOOK AND FILM PURCHASES
YEAR ENDED JUNE 30 1951
Fitzpatricks Fund Jane
Follett Pub Co
Floding Co The
Foreign Policy Assn
Fryes Foto Shop
Frith Films
Frontier Press
Fulton Co Board of Ed
Georgia News Co
Georgia Review
Georgia Sch Bk Depository
Georgia Hi Sch Assn
Garrard Press The
Gaylord Bros Inc
General Mills Inc
General Grades Paper Co
Ginn Co 7273688
Gregg Pub Co 177
Grocery Trades Pub House 400
Grolier Society Inc
Hale Co E M
Harland John H
Hardman T C 450
Harlow Publishing Corp 1333683
Harvard Univ Press
Hammond Co C S
Haygood England Co 54837
Heath Co D C 8166061
Hearne Bros
Howard Co Claud
Howard Paper Co 376940
Holliday House
Home Book Co
Hughes Reynolds
Huntting Co H R
Ideal Pictures Corp
International Textbook Co
International Printers Pub 788945
International Film Bur Inc
Illuminating Engr Soc
Indiana Univ
Isengor Camera Exch
Text Films Audio Library Rural
Spc Books Visual Educ Books Libraries
36891 1424
2780
296
12019 3939
13000
137250 18630
600
19022525 12197203
14700 900
66941193 14579
600 2358
20792 28000 1032 32518
32240
2417070
8046
8447
409518
369619
22500
54086
820842
24000
118360
265903 230858
7314 4808
7500
116
3477 2500
600
11518 600
418112 2019095
29925
500
50DEPARTMENT OF EDUCATION
DETAIL OF BOOK AND FILM PURCHASES
YEAR ENDED JUNE 30 1951
157
Text Films Audio Library Rural
Spec Rooks Visual Educ Books Libraries
Institute for Research
Kellogg Foundation W K 1800
Kirkus Book Shop 3400
Laidlow Bros 173880
Library Book House 2621
Library Films Inc 202050
Library of Congress 1848
Library Univ of N C 200
Life Camps Inc 175
League of Industrial Prog 690
Lyons and Carnahan 3767167
Manhke Production C F
March of Time 232500
Marquis Co The A N
Meservey Inc Samuel
Mecca Film Lab Inc 3056
McGregor Co The
McGraw Hill Bk Co 286 531033
McClung Co A C
McConnell School Map Co
McMillan Co The 889
McCormickMathers Pub Co 12191
McKinley Pub Co 325
Methodist Pub House
Midcentary White House 250
Midwest Debate Bureau 312
Modern Pub Co 1740
Modern Educ Service
Modern School Sup Co
Natl Educ Assn 63000
Natl Lib Bindery Co 104125
Natl Agric iSup Co
Natl Council of Teachers Eng 300
Natl Rehabilitation Assn
Natl Council on Schools 1200
Natl School Service 39000
Natl Film Board 20000
New Haven Public Schools 3000
New Method Book Bindery Co
New York Univ Films 58187
Newmade Products Corp 62500
Nystrom Co A J
Noble and Noble 16625
7019
22500
113630 678081
315
1265
208225
207950
8806
1650
100
450195
428
407235
2525
850
84600
945
1371
247379
200
151946 1336142
1569211158
DEPARTMENT OF EDUCATION
DETAIL OF BOOK AND FILM PURCHASES
YEAR ENDED JUNE 30 1951
Text
Spec Books
Official Films Inc
Ohio State Univ
Owen Pub Co F A
Princeton Film Center
Play School Assn 376
Progressive Farmer The
Project in Applied Economy 290
Public Affairs Committee 320
Perdue Univ
Rand McNally Co 10362
Rainbow Rhythms
Regional Lib Statesboro 500
Richs Inc 540
R S S Co The
Row Peterson Co 778
Scott Foresman Co 23104567
Scribners Sons Chas 8600
Schneider Elsa
SilverBurdett Co
Sid Davis Productions
School and Better Living 1212
Scruggs L A Agt
Sou Coach and Athletic
Sou Agriculturist
Sou Assn Study Elem Educ
Sou States Work Conf
Sou Western Lib Assn 500
Sou Western Pub Co 341
Sou Products Inc
Sou Pulpwood Consf Assn
Soc for Advancement of Ed
Stevens Pictures
Steck Co The 429
Supt of Documents 429
Shepard Decorating Co
Stockhouse Co J M
State of Va Brd of Ed
Sturges Ptg Co 1100
Teaching Film Cus Inc
Time Inc
Tidwell Co The
Turner S E
Tyler Co 747
Films Audio Library Rural
Visual Educ Books Libraries
9351
17500
2543
5038095
200
20
125
494156
4050
28395
22389
4271
39077
54000
747
10600
100
900
20000
1550
15000
500
10253964 999043
18000
1390
100000
104600
5023441 21106
498000 18300
32302
404128
6064
156304
10000
200
11250
691212159
DEPARTMENT OF EDUCATION
DETAIL OF BOOK AND FILM PURCHASES
YEAR ENDED JUNE 30 1951

Text Films Audio Library Rural
Spec Books Visual Educ Books Libraries
Univ of Michigan Press 684
Univ of North Carolina 496 200
United World Films 800987 6308
Univ Press 14
Univ of Chicago Round Table 5400
United Lutheran Pub Co 300
Warner News 750
Warp Pub Co 5700
WeberCastelle Co 3483 29087
Welch Mfg Co W M 3400
Wilcox and Follett Co 34936 108017 82994
Wilson Co H W 9923 184153 126756
Wilkinson Co History Fund 800
World News of the Week 48750
Yancy Co The 15675 28733
Young America Films Inc 1409300 116600
Young Co The 22812 8681
Yale Univ Press 29817
Refunds Damage to Films
Ins Companies 288564
Less From City and County
Systems
AudioVisual Aid
Matching Funds 1900000
Lost Damaged Books 895747
Text Books Extra 1676960
Library Books 15048209
Audio Visual Fees 740215
Special Books 37178
143454941 32704239 28950797 21610150
160
DEPARTMENT OF EDUCATION
ANALYSIS OF PAYMENTS FOR REHABILITATION STUDENTS
YEAR ENDED JUNE 30 1951
BENEFITSCASE SERVICES
State Federal
Total Funds Funds
Examinations
Medical Psychiatric 6147546 3073773 3073773
Treatment
Medical Psychiatric
Surgical Dental 18544565 9272283 9272282
Artificial Appliances
Limbs Braces Aids
Appliances 7972548 3986274 3986274
Hospitalization
Care Therapy Nursing
Medical 21538110 10769055 10769055
Training
Educational Institutions
Correspondence Schools
Employment Tutorial 35718350 17859175 17859175
Actual Trainee Cost 195051 89921119 44960560 44960559
Adjustment 19491950 165230 82615 82615
Total Expenditures 89755889 44877945 44877944
Matching Basis
Actual Expenditures by Fds 89755889 55647259 34108630
VOCATIONAL REHABILITATION DIVISION
RECAP OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1951
Totals State Federal
Cash Balance July 1 1950 563589 563589
ReceiptsGrants and Appos 140578663 47500000 93078663
141142252 48063589 93078663
ExpendituresActual
Administration 6955704 6955704
Vocational Guidance
Placement Service 43877634 43877634
Case Services Detail Above 89755889 55647259 34108630
140589227 55647259 84941968
Cash Balance June 30 1951 553025 80893 472132
141142252 55728152 85414100161

DEPARTMENT OF
EDUCATION
School for the Deaf
Cave Spring
162
DEPARTMENT OF EDUCATION
SCHOOL FOR THE DEAF CAVE SPRING
RECEIPTS 1951
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 23000000 i
Revenues Retained
Earnings Educational Services 365129
Total income receipts 23365129 23224819
CASH BALANCES JULY 1st
Budget Funds 1057032
24422161 24002548
1950
22762754 I
462065
777729
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Pensions Benefits
Equipment
Miscellaneous
Total Expense Payments 23560801
14128196 14115330
135730 142081
7300535 6812093
93790 87021
842909 805408
42448 3926
319436 217646
3000 2850
2000 2000
101494 24661
537745 682752
53518 49748
23560801 22945516
CASH BALANCES JUNE 30th
Budget Funds
861360
1057032
24422161 24002548163
DEPARTMENT OF EDUCATION
SCHOOL FOR THE DEAF CAVE SPRING
CURRENT BALANCE SHEET
JUNE 30 1951
ASSETS
CURRENT ASSETS
Cash in Banks
Due for June Sales
861360
63195
LIABILITIES
ACCOUNTS PAYABLE
Current
RESERVES
For Purchase Orders Outstanding Truck 277500
For Contracts to Mature Coal 215000
SURPLUS FOR BUDGET FUND
924555
431500
492500
555
924555164
DEPARTMENT OF EDUCATION
SCHOOL FOR THE DEAF CAVE SPRING
SUMMARY
FINANCIAL CONDITION
The School for the Deaf which is under the control of the Depart
ment of Education ended the fiscal year on June 30 1951 with a cash
surplus of 555 after providing the necessary reserve of 431500 to
cover outstanding accounts payable and reserving 277500 for pur
chase order outstanding for truck and 215000 for fuel commitments
AVAILABLE INCOME AND OPERATING COSTS
Allotment of State Appropriation funds to the School by the
Department of Education in the year ended June 30 1951 was
23000000
In addition to the 23000000 provided as the current years appro
priation 365129 was received from earnings sales and other sources
making total income for the period 23365129
The 23365129 received and the 1057032 cash balance at the
beginning of the fiscal year made a total of 24422161 available
23560801 of the available funds was expended in the fiscal year
for budget approved items of expense and 861360 remained on hand
June 30 1951 the end of the fiscal year
The first lien on this remaining cash balance is for liquidation of
outstanding accounts payable and purchase orders and the remainder
will be available for expenditure in the next fiscal year subject to
budget reapprovals
COMPARISON OF OPERATING COSTS
Operating costs for the past three years are compared in the state
ment following165
DEPARTMENT OF EDUCATION
SCHOOL FOR THE DEAF CAVE SPRING
YEAR ENDED JUNE 30
EXPENSE 1951
Personal Service 14128196
Travel Expense 135730
Supplies Materials 7300535
Communication Services 93790
Heat Light Power Water 842909
Printing Publicity 42448
Repairs Alterations 1 319436
Rents 3000
Insurance Bonding 2000
Pensions 101494
Equipment 537745
Miscellaneous 53518
1950
1949
14115330 15311863
142081 137987
6812093 7302793
87021 81487
805408 724800
3926 104213
217646 66469
2850 3000
2000 433907
24661
682752 510347
49748 18770
23560801 22945516 22695636
Number of Employees on
Payrolls June 30 64
Average Enrollment of Deaf
Children in School for the
Year Ended June 30 305
Annual Student per capita
cost expense 77248
63
291
78850
65
296
76674
GENERAL
The Superintendents official bond is written in the amount of
500000
Books and records of the School are maintained in the Department
of Education and were found in good condition All receipts disclosed
by examination were properly accounted for and expenditures 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 year
167
DEPARTMENT OF
EDUCATION
Academy for the Blind
Macon168
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND MACON
RECEIPTS 1951
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 12680000
Revenues Retained
Earnings Educational Services 25900
Total Income Receipts
NONINCOME
Public Trust Funds
Donations
Interest on Investments
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
PAYMENTS
EXPENSE
Personal Services 1
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
Equipment
NONCOST
Public Trust Funds
Expense
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
8507790
175666
3542665
50821
302114
3320
87899
1785
2100
278445
33820
1695
3144786
55164
1950
16456499
12705900 624 16456499
25000 25000
3425311 136559
31235 10861
s 16188070 16628919
8109860
172236
3328270
62805
299089
15815
122512
315
2100
219301
97201
12986425 12429504
20000
28129
249500
440614
4626
3425311
31235
16188070 16628919DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND MACON
CURRENT BALANCE SHEET
JUNE 30 1951
ASSETS
CURRENT ASSETS
Cash on Hand
Budget Funds
Public Trust Funds
U S Savings Bonds Series G 2V2
Nos M 4035599 M 4035780 M 4035781
M 4035782 M 4035784 M 4837907
M 4837908 M 4837909 M 4837910
M 4837911
10 Bonds 100000 each Par
40 Shares Southwestern R R Co Cert MA4005
3144786
55164
1000000
400000
169
3199950
1400000
4599950
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts PayableCurrent
RESERVES
For Balance Special Allotment for
Equipment Repairs and Special
Medical Expense Eye
Unearned Income
Public Trust Funds
SURPLUS
For Budget Fund
2113262
25900
1455164
693205
3594326
312419
4599950170
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND MACON
SUMMARY
FINANCIAL CONDITION
The Academy for the Blind which is under the control of the
Department of Education ended the fiscal year on June 30 1951 with
a surplus of 312419 after providing the necessary reserve of
693205 to cover outstanding accounts payable and reserving 21
13262 for special allotment for equipment repairs and medical ex
pense and 25900 for unearned income
AVAILABLE INCOME AND OPERATING COSTS
Allotment of State Appropriation funds to the Academy by the
Department of Education in the year ended June 30 1951 was 126
80000
In addition to the 12680000 provided as the current years
appropriation 25900 was received for meals and rooms making
total income for the year 12705900
The 12705900 income and the 3425311 cash balance at the
beginning of the fiscal year made a total of 16131211 available with
which to meet expenditures approved on budget for the year
12986425 of the available funds was expended in the fiscal year
for budgetapproved items of expense and 3144786 remained on
hand June 30 1951 the end of the fiscal year
The first lien on this remaining cash balance is for liquidation of
outstanding accounts payable 2139162 is reserved for special allot
ment and unearned income and the remainder 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 following171
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND MACON
EXPENSE
Personal Service
Travel Expense
Supplies and Materials
Communication Services
Heat Lights Power Water
Printing Publicity
Repairs
Rents
Insurance and Bonding
Equipment
Miscellaneous
YEAR ENDED JUNE 30th
1951 1950 1949
8507790 8109860 6932925
175666 172236 41132
3542665 3328270 4064788
50821 62805 59777
302114 299089 305384
3320 15815 7301
87899 122512 133586
1785 315 5775
2100 2100 181331
278445 219301 545143
33820 97201 28143
12986425 12429504 12305285
OUTLAY
ImprovementsRemodeling
and New Equipment
Number of Employees on
Payroll at June 30th
Average Enrollment of
Blind Pupils
Per Capita Cost
Current Operating Expense
Outlay
738243
3861
12986425 13167747 12309146
45 45 43
z
147 176 151

88343 70622 4195 81493 25

88343 74817 81518
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 55164 in the Trust Fund bank
account at June 30 1951 making corpus of the fund on this date
1455164172
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND MACON
GENERAL
The Superintendents bond is written in the amount of 400000
Books and records of the Academy are maintained in the Depart
ment of Education 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 Academy
for the cooperation and assistance given the State Auditors office
during this examination and throughout the yearDEPARTMENT OF
EDUCATION
173
Middle Georgia
Vocational School
Milledgeville
174
DEPARTMENT OF EDUCATION
MIDDLE GEORGIA VOCATIONAL SCHOOL MILLEDGEVILLE
RECEIPTS 1951 1950
CASH BALANCE JULY 1st
Budget Funds
132044
132044
132044
132044
PAYMENTS
CASH BALANCE JUNE 30th
Budget Funds
132044
132044
132044
132044
Inactive175
DEPARTMENT OF
EDUCATION
North Georgia
Trade and
Vocational School
Clarkesville176
DEPARTMENT OF EDUCATION
NORTH GEORGIA TRADE AND VOCATIONAL SCHOOL CLARKESVILLE
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENT
Transfers Other Spending Units
Revenue Retained
Earnings Educational Services
1951
14864068
17603146
1950
15234132
24779248
Total income receipts 32467214 40013380
CASH BALANCE JULY 1st
Budget Funds
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Water Power
Publications
Repairs
Rents
Insurance
Pensions Benefits
Equipment
Miscellaneous
OUTLAY
Lands Improvements
Personal Services
Supplies Materials
Equipment
CASH BALANCE JUNE 30th
Budget Funds
10267195
20075222
448144
13306532
98794
960022
44760
317282
7425
7329
541615
2202825
78616
5585825
42734409 45599205
17368304
142307
12410547
106805
1054253
51465
167013
5040
1825910
73359
Total expense payments 38088566 33205003
188486 364238
1884900 1084700
244609 678069
Total outlays payments 2317995 2127007
2327848 10267195
42734409 45599205177
DEPARTMENT OF EDUCATION
NORTH GEORGIA TRADE AND VOCATIONAL SCHOOL CLARKESVILLE
CURRENT BALANCE SHEET
JUNE 30 1951
ASSETS
CURRENT ASSETS
Cash in Banks
Accounts Receivable
Vocational Rehabilitation
VocationalDist Tra Industrial
Total Assets
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
RESERVES
For Outstanding Purchase Orders
For ContractsOutlay
For Unearned Income
For Canteen AccountBalance
SURPLUS JUNE 30 1951
For OperationsSubject to Budget Approval
Total Liabilities Reserves Surplus
361500
430000
325000
600000
836980
353661
2327848
791500
3119348
1001430
2115641
2277
3119348178

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 1951 with a surplus of 2277 after providing the neces
sary reserve of 1001430 to cover outstanding accounts payable and
reserving 325000 for purchase orders outstanding 600000 for
contracts to mature 836980 for unearned income and 353661 for
canteen accounts
Assets on this date consisted of 2327848 cash in banks and
accounts receivable of 791500 a total of 3119348
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 1951 was 140
78062 In addition to this allotment the Department of Education
transferred 902206 vocational education funds to the school in
the year
Income from tuition rents and sales in the year amounted to
17603146 which with funds received from the Department of Edu
cation made total receipts for the period 32583414
From the 32583414 received 116200 was transferred to the
State Personnel Board for the pro rata share of the cost of the Merit
System Administration leaving net income of 32467214 available
to the school
The 32467214 net income and the 10267195 cash balance at
the beginning of the fiscal year made total funds available 427
34409 with which to meet expenditures approved on budget for the
fiscal year
38088566 of the available funds was expended in the fiscal year
for current expense of operating the school and 2317995 paid for
improvements and equipment and 2327848 remained on hand June
30 1951 the end of the fiscal year179
DEPARTMENT OF EDUCATION
NORTH GEORGIA TRADE AND VOCATIONAL SCHOOL CLARKESVILLE
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 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 statement
YEAR ENDED JUNE 30th
EXPENSE 1951
Personal Services 20075222
Travel Expense 448144
Supplies and Materials 13306532
Communication Service 98794
Heat Light Power Water 960022
Printing Publicity 44760
Repairs Alterations 317282
Rents 7425
Insurance Bonding 7329
Equipment 2202825
Pensions Retirement Costs 541615
Miscellaneous 78616
Net Expense Payments 38088566
Outlay
New Bldgs Permanent
Improvements Equipment 2317995
Net Cost Payments 40406561
Number of Employees on
Payroll June 30th 81
Average Number of Students 322
Annual Student Per Capita 125486
1950
17368304
142307
12410547
106805
1054253
51465
167013
5040
1825910
73359
2127007
83
408
86598
1949
15715055
196010
9475916
80763
820954
137365
189228
30000
312436
4086111
76424
33205003 31120262
7435658
35332010 38555920
85
351
109846180
DEPARTMENT OF EDUCATION
NORTH GEORGIA TRADE AND VOCATIONAL SCHOOL CLARKESVILLE
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 officer
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 assist
ance given the State Auditors office during this examination and
throughout the year181
DEPARTMENT OF
EDUCATION
South Georgia
Trade and
Vocational School
Americus
182
DEPARTMENT OF EDUCATION
SOUTH GEORGIA TRADE AND VOCATIONAL SCHOOL AMERICUS
RECEIPTS 1951 1950
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 17522738 15000000
Revenues Retained
Earnings Educational Services 9767390 9471855
Total income receipts 27290128 24471855
CASH BALANCE JULY 1st
Budget Funds 115767 2228884
27405895 26700739
PAYMENTS
EXPENSE
Personal Services 13194262
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Pensions Benefits
Equipment
Miscellaneous
Total expense payments
13194262 12866310
538057 158445
5928250 6443658
98233 84158
809407 696734
233844 143458
82302 70532
2440 10710
7781 4500
288817
824859 2610010
142415 141373
22150667 23229888
OUTLAYS
Lands Buildings
Personal Services
Supplies Materials
Equipment
246787
1666327
16588
1658910
1696174
CASH BALANCES JUNE 30th
Budget Funds
3325526
115767
27405895 26700739183
DEPARTMENT OF EDUCATION
SOUTH GEORGIA TRADE AND VOCATIONAL SCHOOL AMERICUS
CURRENT BALANCE SHEET
JUNE 30 1951
ASSETS
CURRENT ASSETS
Cash on Hand and in Banks 3325526
Accounts Receivable
Veterans Admn Rehab Students 865000
Due from Army Ordnance School 1000000
Total Assets 5190526
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable 2380720
RESERVES
For ContractsOutlay 202816 1802816
For Canteen Accounts 1600000
SURPLUS JUNE 30 1951
For OperationsSubject to Budget Approvals 1006990
Total Liabilities Reserves Surplus 5190526184
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 1951 with a cash surplus of 1006990 after providing the neces
sary reserve of 2380720 to cover outstanding accounts payable and
reserving 1600000 for contracts to mature and 202816 for the
canteen account
Assets on this date consisted of 3325526 cash in banks and ac
counts receivable of 1865000
AVAILABLE INCOME AND OPERATING COSTS
Allotment of State Appropriation funds to the school by the
Department of Education in the year ended June 30 1951 was 179
96349 In addition to this allotment the Department of Education
transferred 573789 vocational education funds to the school in the
year
Income from tuition rents and sales in the year amounted to
8407390 and 1360000 was received from insurance claim for fire
loss which with the funds received from the Department of Education
made total receipts for the year 28337528
From the 28337528 received 47400 was transferred to the
State Personnel Board for the pro rata share of the cost of the Merit
System Administration and 1000000 to the South Georgia Army
Ordnance School leaving 27290128 net income available to the
South Georgia Trade and Vocational School
The 27290128 net income and the 115767 cash balance at the
beginning of the fiscal year made a total of 27405895 funds available
with which to meet expenditures approved on budget for the fiscal
year
22150667 of the available funds was expended in the fiscal year
for current expense of operating the school and 1929702 paid for
improvements and equipment and 3325526 remained on hand June
30 1951 the end of the fiscal year185
DEPARTMENT OF EDUCATION
SOUTH GEORGIA TRADE AND VOCATIONAL SCHOOL AMERICUS
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 year subject to budget reapprovals
COMPARISON OF OPERATING COSTS
Expenditures by the school for the past three years are compared
in the following statement
EXPENSE
Personal Services
Travel Expense
Supplies Materials i
Communication
Heat Light Power Water
Printing Publications
Repairs
Rents
Insurance Bonding
Equipment
PensionsRetirement Costs
Miscellaneous
YEAR ENDED JUNE 30th
1951
13194262
538057
5928250
98233
809407
233844
82302
2440
7781
824859
288817
142415
1950
12866310
158445
6443658
84158
696734
143458
70532
10710
4500
2610010
141373
1949
12837136
259560
5342225
93305
561772
35112
154521
965
293489
2294624
114197
Net Expense Payments
22150667 23229888 21986906
OUTLAY
Bldgs Permanent Improv
Number of Employees June 30
Average Enrollment
Annual Student Per Capita Cost
Expense
Outlay
1929702
3355084
46
128
173052
15076
188128
58
171
135847
19620
155467
1791159
24080369 26584972 23778065
68
211
104203
8489
112692186
DEPARTMENT OF EDUCATION
SOUTH GEORGIA TRADE AND VOCATIONAL SCHOOL AMERICUS
GENERAL
The South Georgia Trade and Vocational School loaned the Army
Ordnance School 3000000 in the fiscal year ended June 30 1951 of
which 2000000 was repaid leaving a net transfer for the period of
1000000 This transfer to the Ordnance School was to help start
operations until the Federal Government could be billed for services
rendered
The Director and the Business Manager of the South Georgia Trade
and Vocational School are each bonded in the amount of 500000
and the State Superintendent of Schools acts as disbursement 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 voucher
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 throughout
the year
187
DEPARTMENT OF
EDUCATION
South Georgia Trade
and Vocational School
Americus
Army Ordnance School188
DEPARTMENT OF EDUCATION
SOUTH GEORGIA TRADE AND VOCATIONAL SCHOOL AMERICUS
ARMY ORDNANCE SCHOOL
RECEIPTS 1951
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 6000000
Revenues Retained
Earnings Educational Service 8744195
Total income receipts 14744195
CASH BALANCE JULY 1st
Budget Funds
14744195
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Repairs
Pensions Benefits
Equipment
Miscellaneous
Total expense payments
10105448
34265
2467236
19438
7527
508880
1281097
51143
14475034
CASH BALANCE JUNE 30th
Budget Funds
269161
14744195189
DEPARTMENT OF EDUCATION
SOUTH GEORGIA TRADE AND VOCATIONAL SCHOOL AMERICUS
ARMY ORDNANCE SCHOOL
CURRENT BALANCE SHEET
JUNE 30 1951
ASSETS
CURRENT ASSETS
Cash in Banks
Accounts Receivable
U S Government
Total Assets
269161
9604254
9873415
LIABILITIES SURPLUS
LIABILITIES Accounts Payable 3873415
Due to State Dept of Education 5000000
Due to South Ga Voc Trade School 1000000 9873415

SURPLUS JUNE 30 1951 00

Total Liabilities iSurplus 9873415

190
DEPARTMENT OF EDUCATION
SOUTH GEORGIA TRADE AND VOCATIONAL SCHOOL AMERICUS
ARMY ORDNANCE SCHOOL
SUMMARY
INTRODUCTION
The within report covers the activities incident to the instruction
housing and subsistence of ordnance enlisted personnel at the South
Georgia Trade and Vocational School at Americus as provided in con
tract of March 9 1951 between the U S Government and the State
Board of Education This contract is entered into pursuant to provi
sions of Section 2 c 1 of Armed Services Procurement Act of
1947 Public Laws 413 80th Congress Estimated cost 28338500
as follows
Instruction
Housing
Subsistence
19150500 Estimated
1250000 Estimated
7938000 Estimated
28338500
1 Requirements
A Contractor iState Board of Education will provide the necessary
facilities and instruction for the training of a minimum of 200 and
maximum of 390 enlisted personnel of the Ordnance Corps in Wheel
Vehicle Repairmen Courses at the South Georgia Vocational and
Trade School Americus Georgia from March 18 1951 to September
14 1951 on the following basis
1 For Instruction 1023 per hour per student
2 For Housing035 per day per individual
3 For Subsistence 225 per day per individual
B Contractor shall be paid for absences caused by illness or absence
without leave at the same rates stipulated herein provided no pay
ment shall be authorized for absences in excess of sixteen days
consecutive instruction hours for item A and two consecutive
days each for housing and messing under items A 2 and 3
C Contractor represents that it is the express desire of the State
Board of Education to provide all services contemplated herein on
a true cost basis In the event the audits provided for in Article II
price redetermination of this contract reveal other than negligible
profits or losses it is hereby agreed that any price revisions upward
or downward will be computed and made effective retroactively to
the date the services commenced notwithstanding any limitations
imposed by Article II
2 Payments
Payments shall be made by Finance Officer U S Army Atlanta Georgia
Contractor shall render properly certified invoice in quadruplicate at the191
DEPARTMENT OF EDUCATION
SOUPTH GEORGIA TRADE AND VOCATIONAL SCHOOL AMERICUS
ARMY ORDNANCE SCHOOL
end of each calendar month Each invoice shall set forth by date the
charges for instruction housing and subsistence itemized separately and
shall list under each the name and rank of the individual In cases where
students have identical names the army serial number shall be given
Invoices shall be presented to the Commandant of the Ordnance Auto
motive School who shall verify all charges by comparison with daily
attendance records If satisfactory the Commandant shall accomplish
the following certificate on the face or reverse side of each invoice
I certify that the services described of this invoice have been ren
dered in accordance with the terms of contract
FINANCIAL CONDITION
The Army Ordnance School operated by the Department of Educa
tion in connection with the South Georgia Trade and Vocational School
under terms of contract referred to in introductory paragraph ended
the fiscal year on June 30 1951 with 269161 cash in bank and
account receivable of 9604254 due from the U S Government
Liabilities on this date consisted of 3873415 accounts payable
5000000 due the State Department of Education and 1000000
due South Georgia Trade and Vocational School
The accounts due the Department of Education and the Trade
and Vocational School are for transfers made to the Ordnance School
to provide funds with which to start operations until the U S Gov
ernment could be billed for services
AVAILABLE INCOME AND OPERATING COSTS
Allotment of State Appropriation funds to the school by the De
partment of Education in the period under review was 5000000
receipts from the U S Government for tuition housing and subsis
tence amounted to 8744195 and 1000000 was transferred to the
School by the South Georgia Trade and Vocational School making
total receipts 14744195
Of this amount 14475034 was expended for instruction housing
and subsistence and 269161 remained on hand June 30 1951 the end
of the fiscal year
Average enrollment at the Ordnance School in the period under
review was 225192
DEPARTMENT OF EDUCATION
SOUTH GEORGIA TRADE AND VOCATIONAL SCHOOL AMERICUS
ARMY ORDNANCE SCHOOL
GENERAL
The Army Ordnance School is operated in connection with and
on the campus of the South Georgia Trade and Vocational School with
the State Superintendent of Schools acting as disbursing officer
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 assist
ance given the State Auditors office during this examination and
throughout the year
193
EMPLOYEES RETIREMENT SYSTEM194
EMPLOYEES RETIREMENT SYSTEM
RECEIPTS 1951
INCOME
Transfers Other Spending Units
Transfers Public Trust Funds
5008220
7635229
1950
5000000
NONINCOME
Public Trust Funds
Contributions from
Employees
Employers
89050705
138043514
338938
Income from investments
Transfers to Budget Fund 7635229
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
Total expense payments
OUTLAYS
Equipment
NONCOST
Public Trust Funds
Investments
Pensions Benefits
2849567
29394664
253991292 78160407
2247909
83872
65069
46821
517945
12838
80816
52025
142240
10533
136012
238500415
7862037
1121290
6175
142233
18422
292550
49889
45500
12500
37434
2361
3262068 1728354
422079
43500000
265743
CASH BALANCE JUNE 30th
Budget Funds
Public Trust Funds
2078496
2152264
2849567
29394664
253991292 78160407
From Audit Report by W R Osborn Co Certified Public AccountantCURRENT ASSETS
Cash
On DepositFirst National Bank
AdvanceTo Expense Fund
195
EMPLOYEES RETIREMENT SYSTEM
BENEFIT FUND AND EXPENSE FUND
BALANCE SHEET
AS AT JUNE 30 1951
ASSETS
Investments
4230760
2500000
6730760
282000415
288731175
LIABILITIES
CURRENT LIABILITIES
Annuity Savings
AdvanceFrom Benefit Fund
FUNDS
Annuity Reserve
877726
Pension Accumulation 165042134
Expense FundDeficit
120732819
2500000
165919860
421504
288731175196

EMPLOYEES RETIREMENT SYSTEM
SUMMARY
W R OSBORN COMPANY
Certified Public Accountants
Atlanta Georgia
September 20 1951
B E Thrasher Jr
State Auditor
State Capitol
Atlanta Georgia
Sir
We have made an audit of the records of the Employees Retire
ment System of the State of Georgia for the year ended June 30 1951
and submit herewith our report together with the statements enumer
ated 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 in 1949
authorizing the State to provide retirement allowances and other
benefits to covered employees
The Board of Trustees consists of seven qualified members who
are citizens of the State of Georgia and who are not employed by the
Retirement System If a vacancy occurs it shall be filled for the
unexpired term by the remaining trustees The trustees shall serve
without compensation but shall be reimbursed for all necessary ex
penses which they incur through service on th 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 1951 are as follows
Honorable B E Thrasher Jr State Auditor
Honorable Jack D Cravey State Insurance Commissioner
Honorable Edwin L Swain State Merit System Director
Honorable George B Culpepper Fort Valley Georgia
Dr T F Abercrombie Director Emeritus State Health Depart
ment
Honorable Ben T Huiet Commissioner of Labor
Honorable J W Speas Trust Officer of First National Bank
Atlanta Georgia197
EMPLOYEES RETIREMENT SYSTEM
The officers elected by the Board are as follows
B E Thrasher Jr Chairman
George B Culpepper Jr ViceChairman
W Frank DeLamar Secretary and Treasurer
Our examination consisted of a verification of the asset and liabil
ity accounts and receipts and payments as described herein for the
fiscal year ended June 30 1951
ASSETS
The Balance Sheet showing the financial condition of the System
is presented in Exhibit A
The cash on demand deposit 4230760 is detailed in Schedule 4
and was verified by direct communication with the depository the
First National Bank Atlanta Georgia The account is secured by
50000000 of U S Treasury Bonds
Advance to expense fund 2500000 represents an advance to
meet current operating expenses of the System
Investments 282000415 represent authorized purchases of
bonds 257500000 and demand deposits 14000000 in Federal
savings and loan associations throughout Georgia and bank stock
10500415 The bonds and stocks were verified by direct correspond
ence with the First National Bank Atlanta Georgia The demand
deposits were verified by inspection of the pass books and certificates
of the Associations on file in the Systems office Details of the invest
ments are shown in Schedule 2
LIABILITIES
The annuity savings 120732819 represent an accumulation of
contributions from members with accumulated interest on contribu
tions The details of the annuity savings are shown in Exhibit B
The annuity reserve 877726 represents transfers from annuity
savings less annuity payments to retirants whose savings were trans
ferred on retirement details of which are shown in Exhibit B
The pension accumulation 165042134 is the accumulation of
employer contributions and adjustments for interest overpayments198
EMPLOYEES RETIREMENT SYSTEM
pension benefits refunds etc details of which are shown in Exhibit
RECEIPTS AND PAYMENTSBENEFIT FUND
A comparative statement of receipts and payments for the period
from October 16 1949 to June 30 1950 and the year ended June 30
1951 is presented in Exhibit C The net income for the year under
review was 219657027 and is detailed in Schedule 1
The details of contributions by departments and transfers from
other systems together with salaries paid are presented in Schedule
EXPENSE FUND
A comparative statement of receipts and payments for the period
from October 16 1949 to June 30 1950 and the year ended June 30
1951 is presented in Exhibit D Contributions to the Expense Fund
5135229 were computed at a rate of 33100 on the salaries paid
after June 30 1950
Payments amounting to 3406300 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 2078496 is comingled with that of the Benefit
Fund Details of the cash balance showing the amount on hand at
June 30 1951 for the Benefit Fund and the Expense Fund is shown
in Schedule 4
An acturial valuation Balance Sheet will be submitted in a supple
mental report as soon as the information is obtained from the actuary
Respectfully submitted
W R Osborn Company
Certified Public Accountants ISTATE OF GEORGIA
EMPLOYEES RETIREMENT SYSTEM
BENEFIT FUND
SCHEDULE OF INVESTMENTS
AS AT JUNE 30 1951
199
Description
Interest Market Value
Date Due Rate Cost June 30 1951
BONDS NOTES AND BILLS
American Telephone
Telegraph Co
Georgia Power Co 4
U S Treasury Bonds
Series G 4
Columbia Gas 6
Columbia Gas
Series B Bonds 8
U S Treasury Bonds12
University System
Building Authority Bonds10
La Power Light Company11
U S Treasury Bonds
Series G 12
American Telephone
Telegraph Co 8
Southern Natural Gas Co12
U S Treasury Bonds
Series G 2
Consolidated Edison of N Y 2
Consolidated Edison of N Y
1st Ref Mtge Bond
Series G 6
Southern California
Edison Company 2
Consumers Power Co 4
Georgia Power Company 6
Consolidated Natural Gas 5
American Telephone
Telegraph 12
Peoples Gas Light Coke Co 6
U S Treasury Bills 7
STOCKS
Chase National Bank of
N Y 800 Shares
Bankers Trust Co of
N Y 800 Shares
18650 2
180 2
162
175
180
180
162
180
170
163
181
157651
181
181
176
173
181
1951
2
3
175 3
156259 24
3
3
2
2
2
2
3
18151 SVi
2
3
3y2
3V4
3
3
148
10000000
10000000
10000000
10000000
10000000
30000000
20000000
5000000
15000000
10000000
10000000
10000000
15000000
8850000
9050000
9780000
9475000
9475000
28872000
20700000
4700000
14820000
9125000
9650000
10000000
14475000
10000000 10200000
7500000
10000000
10000000
10000000
15000000
10000000
20000000
2920000
3680000
7209375
9950000
9975000
10175000
15318750
10062500
19984800
2900000
3410000200
STATE OF GEORGIA
EMPLOYEES RETIREMENT SYSTEM
BENEFIT FUND
SCHEDULE OF INVESTMENTS
AS AT JUNE 30 1951
Description
Interest
Date Due Rate
Cost
Market Value
June 30 1951
STOCKS
National City Bank of
N Y 930 Shares
SAVINGS AND LOAN CERTIFICATES
Albany Federal Savings
Loan Assn Albany GaDemand
Atlanta Federal Savings
Loan Assn Atlanta GaDemand
Cobb County Federal Savings
Loan Assn Marietta GaDemand
Decatur Federal Savings
Loan Assn Decatur GaDemand
DeKalb County Federal Savings
Loan Assn Decatur Ga Demand
First Federal Savings Loan
Assn of Atlanta
Atlanta Ga Demand
Fulton County Federal Loan
Assn Atlanta GaDemand
Marietta Federal Savings
Loan Assn Marietta Ga Demand
Peachtree Federal Savings
Loan Assn Atlanta GaDemand
Southern Federal Savings
Loan Assn Atlanta GaDemand
Standard Federal Savings
Loan Assn Atlanta GaDemand
First Federal Savings Loan
Assn Gainesville Ga Demand
Pelham Federal Savings Loan
Assn Pelham GaDemand
Tifton Federal Savings Loan
Assn Tifton Ga Demand
Dalton Federal Savings Loan
Assn Dalton GaDemand
Perry Federal Savings Loan
Assn Perry Ga Demand
3900415 4022250
Current 500000 500000
Current 500000 500000
Current 500000 500000
Current 500000 500000
Current 500000 500000
Current 500000 500000
Current 500000 500000
Current 500000 500000
Current 500000 500000
Current 500000 500000
Current 500000 500000
Current 500000 500000
Current 500000 500000
Current 500000 500000
Current 500000 500000
Current 500000 500000
201
STATE OF GEORGIA
EMPLOYEES RETIREMENT SYSTEM
BENEFIT FUND
SCHEDULE OF INVESTMENTS
AS AT JUNE 30 1951
Interest Market Value
Description Date Due Rate Cost June 30 1951
SAVINGS AND LOAN CERTIFICATES
Baxley Federal Savings Loan
Assn Baxley Ga Demand Current 500000 500000
First Federal Savings Loan
Asn Calhoun Ga Demand Current 500000 500000
Newton Federal Savings Loan
Assn Newton Ga Demand Current 500000 500000
Cook County Federal Savings
Loan Assn Adel Ga Demand Current 500000 500000
Augusta Federal Savings
Loan Assn Augusta Ga Demand Current 500000 500000
Northside Federal Savings
Loan Assn Atlanta Ga Demand Current 500000 500000
Brunswick Federal Savings
Loan Assn Brunswick Ga Demand Current 500000 500000
First Federal Savings Loan
Assn Winder Ga Demand Current 500000 500000
Quitman Federal Savings
Loan Assn Quitman Ga Demand Current 500000 500000
Thomas County Federal Savings
Loan Assn Demand Current 500000 500000
Meriwether County Federal
Savings Loan Assn
Manchester Ga Demand Current 500000 500000
Douglas Federal Savings
Loan Assn Douglas Ga Demand Current 500000 500000
282000415 276179675203
DEPARTMENT OF
ENTOMOLOGY204
DEPARTMENT OF ENTOMOLOGY
RECEIPTS 1951 1050
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 11800000 11800000
Budget Balancing Adjustments Lapses 4449203 2548
Revenues Retained
Earnings Development Services 2222666 2257616
Transfers Other Spending Units 108130 15000
Total Income Receipts 18365739 14040068
NONINCOME
State Revenue Collections Unfunded 2500 2500
Private Trust Account 52303
CASH BALANCES JULY 1st
Budget Funds 589213 1788969
State Revenue Collections Unfunded 2500
19005255 15831537
PAYMENTS
EXPENSE
Personal Services
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
8154190
3576505
5708815
172747
29110
393895
1198
60000
1250
60024
276739
6500
5117
52303
506862
7972075
3211134
3055332
162671
26123
561379
23400
60000
90000
17076
50572
10062
Total Expense Payments 18446090 15239824
589213
2500
19005255
15831537205
DEPARTMENT OF ENTOMOLOGY
CURRENT BALANCE SHEET
JUNE 30 1951
ASSETS
CURRENT ASSETS
Cash in Bank
LIABILITIES SURPLUS
LIABILITIES
McGrawHill Book Co 1000
Southern Scientific Co 185
Woolfolk Chemical Co 25850
SURPLUS
For Operations
506862
27035
479827
506862206
DEPARTMENT OF ENTOMOLOGY
SUMMARY
FINANCIAL CONDITION
The State Department of Entomology ended the fiscal year on
June 30 1951 with a surplus of 479827 available for operations
subject to budget approvals after providing reserve of 27035 to
cover outstanding accounts payable
REVENUE COLLECTIONS
Revenue collections from sales of bee licenses in the year were
2500 This amount together with 2500 revenue collections on
hand at the beginning of the period made a total of 5000 to be
accounted for all of which was transferred to the State Treasury
within the fiscal year ended June 30 1951
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Department in the
fiscal year ended June 30 1951 was 11800000 This was increased
to 16249203 by transfer of 4449203 from the State Emergency
Fund to meet expenditures given budget approvals as provided by law
In addition to the 16249203 funds provided as the current years
appropriation the Department received and retained earnings of
2222666 from plant certifications inspections and other sales and
services making total income for the year 18471869 From the
18471869 received 60000 was transferred to the Department of
Mines Mining and Geology as pro rata cost of State Museum and
48130 to the Merit System Council for the pro rata expense of oper
ating that State agency leaving net income of 18363739
The net income of 18363739 and the 589213 cash balance at
the beginning of the fiscal year made a total of 18952952 available
to cover the expense of operating the Department of Entomology for
the year
18446090 of the available funds was expended in the year for
budget approved items of expense and 506862 remained on hand
June 30 1951
This remaining cash balance of 506862 represents funds which
have been provided in excess of obligations incurred and will be avail207
DEPARTMENT OF ENTOMOLOGY
able for expenditure in the next fiscal period subject to budget re
approvals after providing for liquidation of 27035 in outstanding
accounts payable
COMPARISON OF OPERATING COSTS
The Departments expenditures for operations are compared for
the past three years in the following statement
YEAR ENDED JUNE 30th
Personal Services
Travel
Supplies and Materials
Communication
Heat Light Power Water
Printing Publications
Repairs
Rents
Insurance and Bonding
Indemnities
Pensions To Emp Ret Fund
Equipment
Miscellaneous
Totals
Number of Employees
at June 30th 32
1951 1950 1949
8154190 7972075 7448587
3576505 3211134 2909815
5708815 3055332 2356673
172747 162671 140807
29110 26123 29248
393895 561379 523196
1198 23400 8015
60000 60000 60000
1250 1250
60024 90000 90000
276739 17076
6500 50572 87634
5117 10062 5374
18446090 15239824 13660599
32
31
An extraordinary activity of the Department in the past year the
expense of which is included in expenditures for the fiscal year ended
June 30 1951 was the treatment to control the outbreak of grass
hoppers which were making inroads and destroying crops in certain
sections of the State This treatment was applied to 16999 acres in
fortyone counties of the State and cost 4272151 distributed as
follows
Personal Services
Travel Expense
218628
205762
Supplies 3813984
Communications 13059
Repairs 20718
Total
4272151208
DEPARTMENT OF ENTOMOLOGY
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
year209
GEORGIA FORESTRY COMMISSION
210
GEORGIA FORESTRY COMMISSION
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
Revenues Retained
Grants from U S Government
Grants from Counties
Earnings Development Services
Transfers Other Spending Units
1951
77500000
17500000
37550145
35956105
14543691
300000

1950
77500000
11500000
26903261
25758307
14331858
925750
Total income receipts
NONINCOME
Private Trust Account
CASH BALANCES JULY 1st
Budget Funds
Private Trust Account
182749941 155067676
146875
6059934
18125
83750
3362566
30000
188974875
158543992
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Pensions Benefits
Equipment
Miscellaneous
90850877
5958168
26017572
2415088
717785
935431
5500664
256038
24221
299455
8925
37900461
1126880
Total Expense Payments 172011565
OUTLAYS
Lands Improvements Contracts 10136666
Equipment 1368993
NONCOST
Private Trust Account
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Account
150000
5292651
15000
71922663
4378581
18201758
1881505
400257
942188
3181123
240245
9546
194819
48395058
2622565
152370308
95625
6059934
18125
188974875 158543992GEORGIA FORESTRY COMMISSION
CURRENT BALANCE SHEET
JUNE 30 1951
ASSETS
CURRENT ASSETS
Cash in First National Bank Atlanta
County Assessments due but uncollected
Dvre from U S Government
LIABILITIES RESERVES SURPLUS
211
5207651
2873532
583796
8764979
LIABILITIES
Accounts Payable Purchase Orders
RESERVES
County deposits unexpended3
Contract Performance Deposit A S Robinson
2783294
15000
SURPLUS
For Operations
4232948
2798294
1733737
8764979212
GEORGIA FORESTRY COMMISSION
SUMMARY
FINANCIAL CONDITION
The Georgia Forestry Commission ended the fiscal year on June 30
1951 with a surplus of 1733737 after providing the necessary
reserve of 4232948 to cover outstanding accounts payable 27
83294 for County Protective Units deposits and 15000 performance
bond deposits
Assets on this date consisted of 5307651 cash on hand and in
bank 2873532 County Unit Assessments due and unpaid and
583796 reimbursements due from the U S Government
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Commission in the
year ended June 30 1951 was 77500000 This was increased to
95000000 by transfer of 17500000 from the State Emergency
Fund to meet expenditures given budget approval as provided by law
In addition to the 9500000 funds provided as the current years
appropriation 37550145 was received from the U S Government
35956105 from assessments on County Protective Units and 145
43691 earnings from fees rents and sales making total income re
ceipts 183049941
From the 183049941 received 1000000 was transferred to
the Herty Foundation as provided by law for the operation of that
office and 300000 to the Department of Mines Mining and Geology
for the pro rata expense of operating the State Museum leaving net
income of 181749941
The 181749941 income and the 6059934 cash balance at the
beginning of the period made a total of 187809875 available with
which to meet expenditures approved on budget for the fiscal year
171011565 of the available funds was expended for budget
approved items of current expense 11505659 paid for land build
ings and equipment and 5292651 remained on hand June 30 1951
the end of the fiscal year213
GEORGIA FORESTRY COMMISSION
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 30th
1951 1950 1949
INCOME RECEIPTS
State Revenue Allotment 95000000 89000000 17335000
Federal Grants 37550145 26903261 25449483
County Protective Units 35956105 25758307 25828235
Other Income 14543691 14331858 11009265
Total Income Receipts 183049941 155993426 79621983
Less Transfers
Dept of Public Safety 800000
Herty Foundation 1000000 2500000 1000000
Dept of Mines Geology 300000 125750
Net Income Receipts 181749941 152567676 78621983214
GEORGIA FORESTRY COMMISSION
YEAR ENDED JUNE 30th
EXPENDITURES
Personal Services S
Travel
Supplies and Materials
Communication
Heat Light Power Water
Printing Publicity
Repairs
Rents
Insurance Bonding
PensionsTo Emp Ret System
Indemnities
Equipment
Miscellaneous
Total Expense Payments
OUTLAY
Land Buildings and
Permanent Improvements
Equipment
1951
90850877
5958168
26017572
2415088
717785
935431
5500664
256038
24221
8925
299455
37900461
126880
10136666
1368993
1950
71922663
4378581
18201758
1881505
400257
942188
3181123
240245
9546
194819
48395058
122565
Excess of Income Over
Expenditures
2697368
Excess of Expenditures
Income
767283
Number of Employees
at June 30th
1949
49396508
3488863
11592687
1195880
219550
459888
2430842
213970
212556
56316
13001096
64818
171011565 149870308 82332974
4338017
Total Cost Payments 182517224 149870308 86670991
8049008
385
311
232
The 182517224 expenditures the past year are compared with
the two previous years activity cost payments as follows
BY ACTIVITY 1951
Administration 30249344
Counties 134945295
Nurseries 15959679
C F L U A 1362906
Total Cost Payments 182517224
1950
23513843
111925513
13127609
1303343
1949
18641952
51963278
14583480
1482281
149870308 86670991215
GEORGIA FORESTRY COMMISSION
There has been a large increase in expenditures by the Forestry
Department the past two years reflected largely in increased person
nel and other costs such as lookout towers radio communications
trucks tractors and plows for protecting the forests of the State
against fire
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 approv
als 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 year217
DEPARTMENT OF GAME AND FISH218
STATE GAME AND FISH COMMISSION
RECEIPTS 1951
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjutment Lapses
Revenues Retained
Taxes
Grants U S Government
Earnings Development Services
Transfers Other Spending Units
47500000
13200000
7754721
14444213
1824453
335600

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
84387787 85868980

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
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Funds
Revenue Collections Unfunded
559985
4307708
4779142
71150
11429783
430800
11281284
1211196
122100
148499
96920139 99062859
I 7754721 5735875
46836665 40576988
11062190 10597111
7573697 7682910
1233498 1138448
141720 147456
1984672 1620655
1008718 2335872
1340338 1030266
655214 586871
52800 305321
3824530 6739040
164660 170208
83633423 78667021
218327
133000 3415686
622785 481750
5400506 4779142
8350 71150
7122075 11429783
96920139 99062859219
STATE GAME AND FISH COMMISSION
CURRENT BALANCE SHEET
JUNE 30 1951
ASSETS
CURRENT ASSETS
Cash in Banks
Budget Funds 5400506
Revenue Collections Unfunded 7122075
Private Trust Funds 8350
Accounts Receivable
Due from U S Government for
PittmanRobertson Fund Reimbursements 2760000
Salary Overpayments to Directors
J C Calhoun 52769
Hamilton Rails 20833
Total Current Assets
12530931
2833602
15364533
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
Accounts Payable
Regular Account
PittmanRobertson Projects
Due U S GovtPittmanRobertson Fund
for 75 of Collections to 63051
RESERVES
Revenue Collections to be Imbursed
Into State Treasury
Private Trust Funds
1323542
273331
1758315
7122075
8350
3355188
7130425
SURPLUS
Available for Operations
Total Current Liabilities
Reserves and Surplus
4878920
15364533220
STATE GAME AND FISH COMMISSION
SUMMARY
FINANCIAL CONDITION
The State Game and Fish Commission ended the fiscal year on
June 30 1951 with a surplus of 4878920 available for operations
subject to budget approvals after providing the necessary reserve
of 3355188 to cover outstanding accounts payable and reserving
8350 Private Trust Funds to be remitted to the U S Forest Service
and 7122075 revenue collections to be transferred to the State
Treasury
Assets on this date consisted of 12530931 cash in banks and
2833602 accounts receivable as listed in unit report
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 1951 66898875 was collected
from sale of Hunting and Fishing Licenses 2137358 from other
license fees and permits and 569785 from fines for Game and Fish
law violations making a total of 69606018
The 69606018 revenue collected in the fiscal year ended June 30
1951 together with 11429783 held by the Commission at the begin
ning of the period made a total of 81035801 to be accounted for
Of this 81035801 in revenue funds to be accounted for 77
33532 was retained at source as collecting fees by agents as provided
by law 21189 was charged for exchange and handling charges and
66159005 transferred to the State Treasury leaving a balance of
7122075 on hand June 30 1951 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 state
ment the figures being taken from audit reports of the State Depart
ment of Revenue and the State Game and Fish Commission for the
respective periods221
STATE GAME AND FISH COMMISSION
YEAR ENDED JUNE 30th
1951
Hunting and Fishing
Licenses Sold 66898875
1950
1949
62926050 68869500
Legislative Acts 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 Acts of the General Assembly passed at this
time also authorizes 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 General Assembly by Acts approved February 19 1951 re
pealed the laws providing for Resident Hunting Licenses and Resident
Fishing Licenses and provided for the issuing of a Resident Hunting
and Fishing License upon the payment of a fee of 125 annually
In the unit report will be found an analysis of licenses sold through
agents in the fiscal year ended June 30 1951 with agents being listed
by counties This schedule shows that at the close of the year licenses
having a face value of 24570750 were in the hands of 719 agents
These licenses are for the 195152 season All licenses for 195051 and
prior seasons have been either returned or remitted for to the License
Division of the Game and Fish Commission
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the State Game and Fish
Commission in the year ended June 30 1951 was 47500000 This
was increased to 60700000 by transfer of 13200000 from the State
General Fund to meet expenditures given budget approval as provided
by law
In addition to the 60700000 funds provided as the current years
appropriation the Commission received 14444213 from the U S
Government for reimbursement of PittmanRobertson project ex
penditures and collected 1824453 from sales and rents making total
receipts 76968666
From the years receipts 335600 was transferred to the State
222
STATE GAME AND FISH COMMISSION
Department of Geology Mines and Mining for the pro rata cost of
operating the State Museum leaving net income of 76633066
The 76633066 income and the 4779142 cash balance at the
beginning of the period made a total of 81412208 available with
which to meet expenditures approved on budget for the fiscal year
75878702 of the available funds was expended for budget ap
proved items of current expense and 133000 paid as the balance
on contract for new Coastal Fisheries building at Brunswick leaving
a cash balance of 5400506 on hand June 30 1951
The first lien on this remaining cash balance is for liquidation of
3355188 in outstanding accounts payable and the remainder repre
sents 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 Commission the past
three years are compared in the statement followingSTATE GAME AND FISH COMMISSION
223
YEAR ENDED JUNE 30th
BY ACTIVITY
Administration
Education
Field Service
Coastal Fisheries
Hatcheries
Lake Park
Game Farm
Subtotals
PittmanRobertson Projects
1951
6089957
2850384
35855266
7970818
3557365
193737
968462
57485989
18525713
1950
6182951
2168380
32723074
11650429
4571538
341667
679338
58317377
18213799
1949
3971510
1364492
26372648
7403482
2020356
307051
762799
42202338
21233800
Totals 76011702 76531176 63436138
BY OBJECT
Personal Services
Travel Expense
Supplies Materials
Communication Services
Heat Light Power Water
Printing Publications
Repairs Alterations
Rents
Insurance Bonding
Indemnities
Equipment
Miscellaneous
46836665
11062190
7573697
1233498
141720
1984672
1008718
1340338
655214
52800
3824530
164660
40576988
10597111
7682910
1138448
147456
1620655
2335872
1030266
586871
305321
6739040
136225
Outlay
Land Buildings and
Permanent Improvements
Equipment
Total Cost Payments
Number of Employees
at June 30th
31669022
9246336
5785655
720405
113438
847244
1206969
230047
522521
4150
973872
82350
Total Expense Payments 75878702 72897163 51402009
133000 3634013
8593932
3440197
76011702 76531176 63436138
187
200
155224
STATE GAME AND FISH COMMISSION
POWER BOATS AND MOTOR VEHICLES
On June 30 1951 the following power boats and motor vehicles
were owned and operated by the Game and Fish Commission
GENERAL OPERATIONS
Power Boats
25 Richardson Sedan Cruiser Marsh Rooster
26 Chris Craft Cruiser
22 Chris Craft Utility The Capn
Chris Craft Custom SedanHull S22280
Motor ML78014
do Hull S22279
Motor ML77952
Gasoline Tarpon
Motor Vehicles
Education
1950 y2 Ton Chev Sedan Delivery Truck Motor HAA402405
Field
1950 Universal Jeep Motor 3J51000 Ser 53149
1949 Civilian Jeep Motor J234167 Ser 213699
Coastal Fisheries
1950 Chevrolet Delivery Sedan Motor HAA588967
1949 Pontiac Delivery Sedan Motor A6RS2749
Hatcheries
1950 Chev Sedan Delivery Motor AA8967651
1949 Chev Panel Truck Motor GBA603554
1950 Ford Truck Motor 430C367
1949 Chev Truck Motor AGCA49128
1946 Ford Pickup Motor 699C852231
1934 Dodge Stake Truck Motor T7620071
1946 Ford Pickup Motor 699C913074
PittmanRobertson Projects
Motor Vehicles
Project 1R
1949 Universal Jeep Model CJ3A Motor 3J27389 y2 Ton
1950 Ford Truck Motor 98RC307444
1948 Chevrolet Truck Motor FBA534553 V2 Ton Pickup
Project 4D
1949 Ford Truck Motor 98 RC240458 Ton
1947 Intern Ton Pickup KB1 Motor GRD214 138236
Project 6C
1949 Pontiac Sedan Del Truck Vz Ton Motor A6CS2749
Project 8D
1946 Ford Truck Ton Pickup Motor 699C888557225
STATE GAME AND FISH COMMISSION
PittmanRobertson Projects Continued
Motor Vehicles Continued
1948 Willys Jeep Ton Motor J170781
1949 Ford Truck 2 Tons F6 Motor T2581
1950 Chevrolet Truck Ton Motor AHCA1162497
Project 14D
1949 Intern Truck Ton KB2 GRD 214245243
1949 Ford Truck Ton Model 9RC Motor f 98RC233499
1949 Jeep Model 4WD Pickup Motor 4T 3347
1948 Intl Truck y2 Ton Pickup KB1 Motor f GRD214 196 165
1948 Intl Truck Ton Pickup KB1 Motor GRD214 213584
1950 Jeep Pickup Motor 4T45344
1950 Chev Truck Ton Motor HBA1200489
1950 Chev Truck y2 Ton Motor HBA1196435
1950 Jeep Ton Motor 3J45451
1950 Jeep M Ton Motor f 3J45459
Project 17R
1949 Chev Truck y2 Ton Motor GBA568551
Project 18D
1947 Intl Panel Truck y2 Ton GRD214 160356
Project 20R
1949 Ford Truck Fl Motor 98RC247783
1950 Ford Truck Ton Pickup Motor 98RC383769
The following information regarding the use of Jeeps as to whether
or not they were acquired as passengercarrying vehicles which is
prohibited by law was furnished the Department of Audits in letter
dated October 18 1950 from Hamilton Rails then Director of the
Game and Fish Commission
These jeeps are used on 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
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 expenditure all failures to keep records and vouchers
required by law and all inaccuracies irregularities and shortages
The law also provides that a copy of this report be made available
for the use of the Press of the State226
STATE GAME AND FISH COMMISSION
Salary Overpayments to Directors
Legislative Act approved February 8 1943 creating the State
Game and Fish Commission fixes the salary of the Director of the
Commission as follows
Section 7 The State Game and Fish Commission at its first
meeting shall appoint a Director who shall be the executive
secretary and administrative officer of the Commission and have
such other powers and duties as may be prescribed by the Com
mission and by this Act for all of which duties combined he shall
receive a salary to be fixed by the Commission from time to time
which in no event shall exceed 500000 per annum payable
monthly and traveling expenses necessary in the performance
of his duties
Total salary payments to Directors andor Acting Directors in
the fiscal year ended June 30 1951 amounted to 573602 the aggre
gate salary paid for performing the duties of Director cannot under
the law exceed 500000 per year thus creating an overpayment of
73602 as follows
Salary payments to Directors andor Acting Directors
Calhoun J C 145831
Rails Hamilton 249202
Lovell Fulton V 178569
Total Salary Payments 573602
Salary Allowed by Law 500000
Salary Overpayments 73602
This overpayment of 73602 is chargeable to Directors as shown
in the following analysis
Calhoun J C
Paid as Director 7150 to 10155035 Mos 145831
Resigned effective 9750
Salary should be 93062
Overpayment 52769227
STATE GAME AND FISH COMMISSION
Rails Hamilton
Paid as Acting Director
9850 to 10195014 Mos 58335
Paid as Director 102050 to 220514 Mos 170034
Paid for two weeks in lieu of vacation at time
relieved of duties as Director 20833
249202
Relieved of duties as Director 22051
Salary should be
Acting Director 58335
Director 170034 228369
Overpayment
Total Salary Overpayments
20833
73602
The above overpayments of compensation are illegal payments and
the necessary action legal or otherwise should be taken immediately
to recover the funds
U S Tax and State Sales Tax Paid
Federal tax and State Sales Tax were paid on tires and tubes in
the year ended June 30 1951 in the amount of 687 The State is
exempt from the payment of these taxes and refund should be re
quested In the future such items of tax should be deducted before
payment of an account
Unallowable Items on Travel Expense Vouchers
L J Andrews JrRadio RentalHotel 050
L J Andrews JrStorage on Car 125
T L SandersTips 75
Legal allowance of six cents 6c per mile covers all expenses
allowable for travel in personally owned automobiles and radio rental
for use in hotel rooms of employees and tips are not proper charges
against the State A refund of the above items should be requested
immediately from the above named parties
Advertising
The following expenditures for advertising are not in the nature
of legal advertising authorized by law and are not properly charge
able against State funds228
STATE GAME AND FISH COMMISSION
To the Journal of Labor
For Convention edition ad by Fulton Lovell 1000
To the Journal of Labor
For Christmas edition ad by Hamilton Rails 1000
To Ga Labor News Digestfor Advertising
SignatureChristmas Issue 1950 by Hamilton Rails 500
A refund of the above illegal payments should be requested imme
diately from the above named parties
Rent Contracts
The Game and Fish Commission is paying rent each year for the
lease of lands upon which to establish or operate facilities for the
protection and propagation of game and fish as follows
10 year lease 10000 acres of land known as the Amacilola Farms
in Pickens Dawson and Gilmer Counties dated April 11 1950 signed
by A J Lovelady SecretaryTreasurer Amacilola Farms Inc Lessor
rent to be 100000 per year
10 year lease 13000 acres of land in Pickens and Dawson Coun
ties dated April 10 1950 signed by Steve C Tate Lessor rent to be
130000 per year
The Attorney General of Georgia has ruled that the two above
cited leases are illegal and void
The Director of the Game and Fish Commission the Supervisor
and the Assistant Supervisor of the Coastal Fisheries and the Chief
of the License Division are each bonded in the amount of 1000000
and Wildlife and Game Protectors are under schedule bond for
100000 each
All receipts disclosed by examination have been accounted for
and expenditures for the period under review were within the limits
of budget approvals and supported by proper voucher except as noted
Appreciation is expressed to the officials and staff of the Commis
sion for the cooperation and assistance given the State Auditors
office during this examination and throughout the year229
GENERAL ASSEMBLY230
GENERAL ASSEMBLY
RECEIPTS 1951
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 57500000
Total income receipts 57500000
CASH BALANCES JULY 1st
Budget Funds
Totals
18379837
1950
50000000
50000000
9736396
75879837 59736396
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies
Communication
Publications
Acts and Journals
Constitutional Amendments
Tax Revision Commission
Other
Repairs
Rents
Equipment
Miscellaneous Council of State Governments
31226923
4357028
3099785
542518
6769210
4805303
623877
4209016
763644
82375
662642
750000
CASH BALANCES JUNE 30th
Budget Funds
Totals
17987516
19325102
10264048
2133104
713346
4482197
9119
2345153
1280140
184350
20000
600000
Total Expense Payments 57892321 41356559
18379837
75879837 59736396
The State Treasury is disbursing agent for the General Assembly231
GENERAL ASSEMBLY
SUMMARY
FINANCIAL CONDITION
At the close of the fiscal year on June 30 1951 the accounts of
the General Assembly showed a surplus of 17987516 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 1951 was 57500000
The 57500000 appropriation funds provided and the 18379837
cash balance at the beginning of the fiscal year made a total of 758
79837 available
57892321 of the available funds was expended in the year for
budgetapproved items of expense and 17987516 remained on hand
June 30 1951 the end of the fiscal year
In the period covered by the within report the General Assembly
was in session forty days from January 8 1951 to February 16 1951
COMPARISON OF OPERATING COSTS
Expenditures for operating costs the past three years are com
pared in the statement following
232
GENERAL ASSEMBLY
YEAR ENDED JUNE 30th
GENERAL ASSEMBLY 1951 1950 19
Personal Services and Travel 27653050 22303623 22JJ
SuDplies 2763359 1841897 1259483
TelephoneTTelegraph Postage 431041 429967 310859
Publishing Acts Journals
and Printing 16047529 5771456 5877317
Retmirs 761869 184350
RPair8 82375 20000 72600
25 00
Bond Premiums
Equipment ooauo
48328269 30551293 34372963
COUNCIL OF STATE GOVERNMENTS
Dues 750000 600000 600000
BILL DRAFTING UNIT H B No 98
Personal Services 473903
Supplies 15225
Equipment 73596
ST 562724
TAX REVISION COMMITTEE
Personal Services and Travel
Supplies
Tel Tel and Postage
Printing Publications
Repairs
Equipment
1302421
321201
101383
359877
1775
3427320
291207
274247
2345153
1826492
162709
118259
2101080
47231
2086657 6337927 4257771
OTHER COMMITTEES
See supplement section of State Auditors report for detail
Personal Services and Travel
Tel Tel and Postage
6154577
10094
3858207
9132
2602983
6164671 3867339 2602983
Total Expenditures 57892321 41356559 41831717233
GENERAL ASSEMBLY
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 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 year235
DEPARTMENT OF GEOLOGY MINES AND MINING236
DEPARTMENT OF GEOLOGY MINES AND MINING
RECEIPTS 1951
INCOME FROM STATE REVENUE ALLOTMENTS
7000000
359935
410000
938760
Appropriation
Budget Balancing Adjustments Lapses
Revenues Retained
Earnings Development Services
Transfers Other Spending Units
1950
7000000
1757214
482983
411150
Total Income Receipts 8708695
6136919
CASH BALANCES JULY 1st
Budget Funds
PAYMENTS
360830
1449695
9069525 7586614
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Pensions Benefits
Equipment
Miscellaneous
Total Expense Payments
5481355 5323117
384301 289397
361131 224530
130222 99690
28917 6200
438082 628367
1068604 31204
441200 437400
5304 5986
56274
255675 168093
15195 11800
8666260 7225784
CASH BALANCES JUNE 30th
Budget Funds
403265
360830
9069525 7586614237
DEPARTMENT OF GEOLOGY MINES AND MINING
CURRENT BALANCE SHEET
JUNE 30 1951
ASSETS
CURRENT ASSETS
Available Cash in Banks
LIABILITIES
403265
CASH LIABILITIES
Accounts Payable
SURPLUS
For Operations subject to Budget Approval
300684
102581
403265238
DEPARTMENT OF GEOLOGY MINES AND MINING
SUMMARY
FINANCIAL CONDITION
The Department of Geology Mines and Mining ended the fiscal
year on June 30 1951 with a surplus of 102581 available for oper
ations subject to budget approvals after providing the necessary
reserve of 300684 to cover outstanding accounts payable
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Department in the
year ended June 30 1951 was 7000000 This was increased to
7359935 by transfer of 359935 from the State Emergency Fund
to meet expenditures given budget approvals as provided by law
In addition to the 7359935 provided as the current years appro
priation 390000 was received from rents 20000 contribution from
Emory University for share of cost of bulletin 40000 from the
Department of Forestry for share of cost of renovating 22 Hunter
Street property and 915600 from other departments for the pro
rata cost of operating the State Museum making total income in the
year 8725535
From the 8725535 received 16840 was transferred to the Merit
System Council for the pro rata expense of operating that State
agency leaving net income of 8708695
The net income of 8708695 and the 360830 cash balance at
the beginning of the fiscal year made a total of 9069525 available
to cover the expense of operating the Department of Geology Mines
and Mining for the year
8666260 of the available funds was expended in the year for
budget approved items of expense and 403265 remained on hand
June 30 1951
The first lien on this 403265 cash balance is for liquidation of
300684 in outstanding accounts payable and the remainder of
102581 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 reapprovals239
DEPARTMENT OF GEOLOGY MINES AND MINING
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the state
ment following
YEAR ENDED JUNE 30th
1951
1950
1949
BY ACTIVITY
Geology Mines and Mining
General
Museum
Water Resources
T V A Project
5344992 1126268 2210000 15000 4263449 662947 2216888 82500 3599755 207267 2172000 28000

8666260 7225784 6007022
BY OBJECT
Personal Services
Travel
Supplies Materials
Communication Services
Heat Light Power Water
Printing
Repairs Alterations
Rents
Insurance Bonding
PensionsTo E R S
Equipment
Miscellaneous
Totals
5481355 5323117 4814264
384301 289397 201062
361131 224530 192891
130222 99690 105271
28917 6200 8982
438082 628367 84077
1068604 31204 16097
441200 437400 394475
5304 5986 6432
56274
255675 168093 176436
15195 11800 7035
8666260 7225784 6007022
Number of Employees June 30
11
14
12240
DEPARTMENT OF GEOLOGY MINES AND MINING
An extraordinary activity of the Department in the past year the
expense of which is included in expenditures for the fiscal period ended
June 30 1951 was the cost of renovating 22 Hunter Street property
and 92 Mitchell Street property 869740 was expended for cost of
renovating the property on Hunter Street to be used as a laboratory
and 72976 paid for renovating the property vacated at 92 Mitchell
Street
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 Audi
tors office during this examination and throughout the year241
GOVERNORS OFFICE242
GOVERNORS OFFICE
RECEIPTS 1951
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 24250000
Budget Balancing Adjustments Lapses 2725261
1950
24250000
147569
Total Income Receipts 26975261 24397569
NONINCOME
Private Trust Accounts
10888340
2959515
CASH BALANCES JULY 1st
Budget Funds
Total
4683664
542235
42547265 27899319
PAYMENTS
EXPENSE
Personal Services 11833515
227007
2261739
1085774
2247279
206915
3547423
29785
68697
988468
1033500
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total Expense Payments
NONCOST
Private Trust Accounts
23530102
10888340
12401899
411741
867937
1137745
2214879
112450
1640635
3400
76770
475357
913333
20256140
295951s
CASH BALANCES JUNE 30th
Budget Funds
Total
8128823
4683664
42547265 27899319243
GOVERNORS OFFICE
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 1951
with a cash surplus of 8128823 and reported no outstanding ac
counts payable or other liabilities
REVENUE COLLECTIONS
In the year ended June 30 1951 the Governors office collected
13700 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 1951 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 7 50000
3 For cost of operating the StateOptol building ind grounds
the maintenance of Confederate Cemeteries repairs furnish
ing equipment heat light water and upkeep of grounds at
the Mansion and for insurance on public property not other
wise provided for 95000 00
4 For a Contingent Fund of the Executive Department for
other costs of operating namely Rewards Elections Dues
Governors Conference and Special Committee Expenses 500000
5 For special repairs Capitol building and Mansion 3500000
Total Appropriations 42500 00
The amount provided with which to meet expenditures approved
on budgets for the fiscal year was 26975261 detailed by appropria
tions and fund transfers in the unit report
The 26975261 provided as the current years appropriation and
the 4683664 cash balance at the beginning of the fiscal year made
a total of 31658925 available
23530102 of the available funds was expended in the year for
budget approved items of expense and 8128823 remained on hand
June 30 1951 the end of the fiscal year244
GOVERNORS OFFICE
This remaining cash balance of 8128823 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 re
approvals
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the Governors Office for
the past three years are compared in the following statement
YEAR ENDED JUNE 30
BY ACTIVITY
Governors Office
Governors Mansion
Capitol Bldgs Grounds
Confederate Cemeteries
Liquor Investigation
Committees Delegates
Executive Research
State Fire Ins Sch
Presidential Electors
Entertaining
Rewards
Special RepairsCapitol
Special RepairsMansion
Other Misc Activities
1951 1950 1949
9673766 9299907 10274019
1663606 1630811 1531610
8082520 8146562 8977949
207500 193000 434371
162500 822527
211591 399046 1461197 88900
193500 250783
80000 53333 74998
2187917
1057202
10000 110000 100811
23530102 20256140 23593684
GOVERNORS OFFICE
245
YEAR ENDED JUNE 30
BY OBJECT
Personal Services
Travel Expense
Supplies Materials
Communication Services
Heat Light Power Water
Printing Publicity
Repairs
Rents
Insurance Bonding
Equipment
Mansion Allowance
Rewards
Other Misc Costs
Totals
Number of Employes on Payroll
of all Divisions of the
Governors Office June 30th
1951
11833515
227007
2261739
1085774
2247279
206915
3547423
29785
68697
988468
750000
80000
203500
1950
12401899
411741
867931
1137745
2214879
112450
1640635
3400
76770
475357
750000
53333
110000
1949
11837266
633320
1924569
1312356
2165178
1368815
1485357
18550
1495655
445103
750000
74998
82517
23530102 20256140 23593684
38
41
43
Appropriation Act provides allowance payable monthly for the cost of operating
the Mansion including servants hire food other supplies and laundry
GENERAL
The Executive Secretary of the Executive Department is bonded
in the amount of 1000000 and the Bookkeeper for 500000
On June 29 1951 Andrew Tuten was paid salary of 20833 for
the first half of July 1951 Executive Order dated July 13 1938
banned the practice of making advance payments of salaries or travel
expenses to officials andor employees of all State Departments and
said order is still in force and effect
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 except as noted
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
year247
DEPARTMENT OF
HIGHWAYS248
STATE HIGHWAY DEPARTMENT OF GEORGIA
RECEIPTS
1951
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustments
Revenues Retained
Grants from U S Government
Grants from Counties
Miscellaneous Sales Rents
2095854488
1200000000
1315687526
21820418
34431900
Transfer Other Spending Units 2138114
1950
2095691300
508483539
1252375242
14127952
6682151
2064057
Total Income Receipts
4665656218 3875296127
NONINCOME
Private Trust Account
41070000
97120000
CASH BALANCES JULY 1st
Budget Funds
Sinking Fund
Private Trust Accounts
Total
1891372576
10000
6265000
2228895991
10000
6920000
6604373794 6208242118249
STATE HIGHWAY DEPARTMENT OF GEORGIA
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Pensions Benefits
1951
496960302
23308253
220582691
7239835
2742204
1880945
47831529
4001638
1283387
9682302
8345565

Miscellaneous 54008265
OUTLAYS
Lands Improvements
Personal Services
Travel
367844420
46348229
Supplies Materials 115109397
993557
157398
3870
14257342
1040776
18596917
Contractors 2710925601
Miscellaneous 74944349
Equipment 152238990
Communication
Heat Light Power Water
Publications
Repairs
Rents
Pension Benefits
1950
445978139
19289585
250681047
6368334
1822786
1842962
6664057
4576505
68658
5890680
10531209
3094038
Total Expense Payments 769850386 756670674
348339733
45329173
76007345
810250
88337
9511
523179
631118
2931367635
973910
52068677
Total Outlay Payments 3502460846 3456148868
NONCOST
Private Trust Accounts
44285000 97775000
CASH BALANCES JUNE 30th
Budget Funds 2284717562 1891372576
Sinking Fund 10000 10000
Private Trust Accounts 3050000 6265000
Total 6604373794 6208242118250
STATE HIGHWAY DEPARTMENT OF GEORGIA
BALANCE SHEET
JUNE 30 1951
ASSETS
BUDGET FUNDS
CASH
In Banks 1957963492
In State Treasury
For Matching Federal Aid 326754070 2284717562
DUE FROM U S GOVERNMENT
Vouchers in Transit 135201872
OTHER ASSETS
Accounts Receivable 6920775
Advances 7750
Supplies Materials in Stock 36027679
Sign Shop Inventory 3342659
Undistributed Charges 1804606
48103469
Less Reserve for Doubtful
and Deferred Assets 48103469
2419919434251
STATE HIGHWAY DEPARTMENT OF GEORGIA
BALANCE SHEET
JUNE 30 1951
LIABILITIES RESERVES FUND BALANCES AND SURPLUS
BUDGET FUNDS
ALLOTMENTS TO COMPLETE CONSTRUCTION
StateFederal Fund Contracts
Less Federal Participation 1278181382
Other Participation 2679200
100 State Fund Contracts
100 State Force Construction
100 State Post Roads Contracts
Unrecorded Corrmitments
StateFederal Fund Contracts
259699594
Lees Federal Participation 129204797
130494797
161563803
98649031
100 State Fund Contracts
100 State Post Road Contracts
Total Allotments
ALLOTMENT BALANCES
Federal Aid Surveys
Urban Hwy Surveys
Highway Planning Survey
Less Federal Participation
Special Maintenance
Special Maintenance Under Contract
Unrecorded Commitments
APPROPRIATION BALANCES
For Matching Federal Aid
For All Construction
For All Maintenance
For All Administration
For Equipment Purchases
For Compensation Claims
ACCOUNTS PAYABLE
PURCHASE ORDERS OUTSTANDING
RESERVES
For Matching Federal Aid Proj 326754070
For Emergency Fund 4123232
For Machinery Replacement Acct 624395
For Unpaid Cks Cancelled 705748
4180000
12652219
25842888
42675107
40795107
1880000
47155964
870827
55859377
29818270
36167941
6490429
1967951
2671437
212568
P 2067668200
1280860582
f 786807618
282378037
74288786
188504624
1331979065
390707631
1722686696
105766168
77328596
428249
181502280
332207445
2419919434252
STATE HIGHWAY DEPARTMENT OF GEORGIA
SUMMARY
FINANCIAL CONDITION
The State Highway Department ended the fiscal year on June 30
1951 with cash and currently realizable assets of 2419919434 con
sisting of 19579 63492 cash in banks 326754070 in State Treas
ury and 135201872 vouchers in transit due from the United States
Government These funds were sufficient to liquidate every known
obligation of the Department on this date and provide appropri
ations and reserves including State matching funds for all existing
Federal programs as follows
ALLOTMENTS TO COMPLETE CONSTRUCTION
Active Contracts 1331979065
Unrecorded Commitments 390707631
ALLOTMENT BALANCES
Surveys and Maintenance Allotments
APPROPRIATION BALANCES
Funds which had been appropriated to and
held by the Department on June 30 1951
but which had not been allotted for con
struction maintenance administration etc
ACCOUNTS PAYABLE
PURCHASE ORDERS OUTSTANDING
Unliquidated Encumbrances
RESERVES
For matching Federal Aid Projects 326754070
For Emergency Fund 4123232
For Machinery Replacement 624395
For Unpaid Checks cancelled 705748
Total
1722686696
105766168
77328596
428249
181502280
332207445
2419919434
Federal Funds which had been authorized and appropriated but
against which no contracts had been made at June 30 1951 amounted
to 493114029 These funds are not reflected in the Balance Sheet
but are set up on the books of the Department in appropriate
accounts the beginning of the succeeding fiscal year as revenue esti
mated to be available for participation on construction contracts253
STATE HIGHWAY DEPARTMENT OF GEORGIA
On June 30 1951 a Sinking Fund of 10000 had been provided for
paying an unpresented 1940 Refunding Certificate of Indebtedness
Private Trust and Agency Fund held on June 30 1951 amounted
to 3343645 and consisted of 3050000 Contractors deposits and
293645 employees contributions to the Retirement System
Capital investments of the Highway Department at the close of the
fiscal year on June 30 1951 were
Land 19476885
Buildings 59141470
Equipment 281786216
Roads and Bridges 42822370444
Total 43182775015
The investment in roads and bridges represents the amount that
has been expended for construction since the beginning of the Depart
ment in 1917 through June 30 1951 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 Government
lake areas and army camps
Schedule in the unit report summarizes expenditures for construc
tion of roads and bridges by years beginning with the fiscal year
ended June 30 1942 and with accumulated total for the period from
beginning of construction in 1917 through June 30 1941
Land buildings and equipment are more fully described in schedule
on pages 23 and 24 of the unit report and detail of equipment pur
chased during the past fiscal year is shown on pages 25 through 33
AVAILABLE INCOME AND OPERATING COSTS
Income of the Department for the fiscal year ended June 30 1951
was 4665656218 which is compared with that for the two previous
years as follows254
STATE HIGHWAY DEPARTMENT OF GEORGIA
YEAR ENDED JUNE 30
1951 1950 1949
State Allotments
Adm and General 95663188 99000000 111613550
Maintenance and Construction 3200191300 2505174839 1990243862
Total from State 3295854488 2604174839 2101852412
U S Govt Grants 1060687526 1182157553 1029845505
oiher Income 311252318 91027792 168327575
Transfers
State Personnel Board for pro
rata expense of Merit System
Administration 2138114 2064057 274279
Total Income Hwy Dept 4665656218 3875296127 3299756213
Funds allotted for Grants to
Counties for Maintenance of
Secondary Roads by Legisla
tive Act through State Treas
ury are reported under sepa
rate cover 481701303 481701303 481701303
The 4665656218 provided during the year together with the
1891372576 cash balance at the beginning of the fiscal period made
a total of 6557028794 funds available for operations of the Highway
Department in the year ended June 30 1951
769850386 of the available funds was expended in the year for
administration and maintenance 3349128891 for construction and
surveys and 153331955 for land buildings and equipment and
2284717562 remained on hand June 30 1951 the end of the fiscal
year
The 2284717562 cash balance together with 135201872
vouchers in transit to the U S Government represent the currently
realizable assets of the Department on June 30 1951 and the total
of 2419919434 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 on page 252255
STATE HIGHWAY DEPARTMENT OF GEORGIA
COMPARISON OF OPERATING COST AND OUTLAY
The expenditures of 4272311232 the past year are compared
with those of the two previous fiscalperiods in the statement follow
ing
YEAR ENDED JUNE 30
BY ACTIVITY 1951 1950 1949
Administration 120750340 154698612 111608767
Maintenance 649100046 552959019 611119997
Surveys 129407104 95340875 146615871
Construction 3219721787 3357525234 3226446183
Land Buildings 1092965 227125 8393455
Equipment 152238990 52068677 141588103
Totals 4272311232 4212819542 4245772376
BY OBJECT
Expense i
Personal Services 496960302 445978139 424405084
Travel Expense 23308253 19289585 21898505
Supplies Materials 220582691 250681047 198927030
Repairs 47831529 5193987 50634391
Indemnities 9682302 5890680 7069487
Pensions 8345565 10531209
Payments to Contractors 18456769 1470070 38194301
Other 55317025 17635957 18400034
Total Expense Payments 769850386 756670674 722728764
Outlay
Construction and Surveys
Personal Services 367844420 348339733 308144713
Travel Expense 46348229 45329173 40848239
Supplies Materials 115109397 76007345 32900600
Repairs 14257342 523179 4223284
Pensions 18596917
Payments to Contractors 2709832636 2931140510 2938927306
Other 77139950 2513126 48017912
Land 921860 25500
Buildings 171105 201625 8393455
Equipment 152238990 52068677 141588103
Total Outlay Payments 3502460846 3456148868 3523043612
Total Cost Payments 4272311232 4212819542 4245772376256
STATE HIGHWAY DEPARTMENT OF GEORGIA
BY OBJECT Contd YEAR ENDED JUNE 30
Number of Employees
End of Period
1951
2445
1950
2376
1949
2192
481701303 481701303
The expenditures for Grants to
Counties for Maintenance of
Secondary Roads the distribu
tion of which is fixed by Legis
lative Act and payable through
the State Treasury is reported
under separate cover 481701303
CONSTRUCTION ALLOTMENTS
On pages 74 through 77 of the unit report is a schedule of con
struction allotments by Counties from the beginning of the High
way Department through June 30 1951 showing State Funds Fed
eral Funds and Other Funds participating and the total allotments
The total allotted for construction in all the Counties for the
period ended June 30 1951 was 45495646421 of which 428223
70444 has actually been paid on open and closed projects 2b128
39647 is the cost to complete construction in progress and 60436330
encumbrances to be applied as liquidated
GENERAL
The three members of the Highway Board serving under provi
sions of Legislative Act approved February 2 1950 are
Hon Jim L Gillis of Soperton Georgia from the Southern High
way District
Hon Dixon Oxford of Dawson Georgia from Central Highway
District
Hon John Quillian of Gainesville Georgia from the Northern
Highway District
Mr Gillis was elected Chairman of the State Highway Board on
February 3 1950 and Mr Benton Odom was made Treasurer on
March 1 1950
The three members of the Highway Board are bonded in the
amount of 5000000 each as provided by law and the Treasurer is
under 10000000 bond257
STATE HIGHWAY DEPARTMENT OF GEORGIA
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
The officials and personnel of the State Highway Department are
to be commended for the excellent and legal operations of the Depart
ment for the fiscal year under review
Appreciation is expressed to the officials and staff of the Highway
Department for the cooperation and assistance given the State Audi
tors office during this examination and throughout the year258
STATE HIGHWAY DEPARTMENT OF GEORGIA
ANALYSIS OF CASH BALANCES
JUNE 30 1951
DEPOSITORY BANKS
LOCATION
Atlanta
NAME OF BANK
The Bank of Georgia
C S Natl Bk Reg Account
C S Natl Bk Mitchell St Office
C S Natl Bk Moreland Ave Br
East Atlanta Bank
First Natl Bank Payroll Account
First Natl Bank Regular Account
First Natl Bank Transfer Account
Fulton Natl Bk Payroll Account
Fulton Natl Bk Regular Account
Fulton Natl Bk Project Account
Fulton Natl Bk Decatur Office
Fulton Natl Bk Ptree Rd Office
Fulton Natl Bk Candler Bldg Ofc
Fulton Natl Bk Pension Accumu
lation Fund
Ptree Trust Company
Trust Co of Ga Regular Account
Trust Co of Ga Hwy Plan Survey
AlamoWheeler County State Bank
AlbanyThe Bank of Albany
The C S Bank of Albany
The First State Bank of Albany
AllentownFour County Bank
AmericusCitizens Bank of Americus
Bank of Commerce
AugustaGeorgia Railroad Bank Trust Co
BainbridgeThei Citizens Bank Trust Co
Ball Ground Citizens Bank
BarnesvilleFirst National Bank
Blue Ridge Fannin County Bank
BrunswickThe National Bank of Brunswick
BuchananHaralson County Bank
Buena VistaThe Buena Vista Loan Sav Bank
BufordBuford Commercial Bank
ButlerThe Citizens State Bank
CairoCitizens Bank
CamillaThe Bank of Camilla
Planters Citizens Bank
CantonEtowah Bank
CarrolltonThe Peoples Bank
West Ga Natl Bank
Depository
Bonds
Balances Thousands
10000000 100
64376464 1700
25000000
2500000 25
20000000 200
9174257 5600
9295878
329120151
3557566 4500
231615225
12718899
10156575
10000000
10372684
431914
40000000 400
97117320 1000
21559
2500000 25
25000000 250
5000000 75
2500000 25
5000000 50
2500000 25
15000000 150
25000000 250
3000000 30
7000000 70
2500000 50
5000000 50
2500000 100
No Balance 25
15000000 150
5000000 50
10000000 100
7500000 75
20000000 200
8500000 85
5000000 50
1000000 10
5000000 50
STATE HIGHWAY DEPARTMENT OF GEORGIA
ANALYSIS OF CASH BALANCES
JUNE 30 1951
259
DEPOSITORY BANKS
LOCATION
NAME OF BANK
CartersvilleFirst National Bank
ChipleyFarmers Merchants Bank
ClaxtonThe Claxton Bank
ClevelandThe Peoples Bank
CochranThe State Bank of Cochran
College Park The Bank of College Park
ColumbusThe First Natl Bank of Columbus
The Fourth Natl Bank
The Merchants Mechanics Bank
ConyersThe Bank of Conyers
CoolidgeThe Farmers Merchants Bank
CorneliaCornelia Bank
DaltonThe Bank of Dalton
The Hardwick Bank Trust
The First Natl Bank
DawsonThe Bank of Dawson
Co
The Bank of Terrell
DoerunToney Brothers Bank
Donaldsonville Merchants Farmers Bank
DouglasCoffee County Bank
The Farmers Bank
DouglasvilleCommercial Bank
DublinThe Farmers Merchants Bank
DudleyBank of Dudley
East PointCitizems Southern Bank
EatontonThe Farmers Merchants Bank
EllijayThe Bank of Ellijay
Fayetteville Farmers Merchants Bank
FitzgeraldThe First State Bank
Fort Games Fort Games Banking Co
GainesvilleThe Citizens Bank
First National Bank
The Gainesville Natl Bank
GlennvilleCitizens Bank
Glennville Bank
GriffinCommercial Bank Trust Co
HapevilleThe Citizens Bank
HarlemBank of Columbia County
HawkinsvilleThe Pulaski Banking Co
JasperJasper Banking Co
JonesboroBank of Jonesboro
LaGrangeCitizens Sou Bank of LaGrange
Balances
7500000
10000000
7500000
5000000
5000000
2500000
5000000
5000000
5000000
10000000
2500000
5000000
10000000
10000000
7500000
20000000
2500000
2500000
5000000
7500000
10000000
5000000
2500000
5000000
7500000
10000000
5000000
25000000
10000000
2500000
15000000
10000000
2500000
2500000
10000000
5000000
10000000
2500000
4495000
10000000
10000000
10000000
Depository
Bonds
Thousands
140
150
75
50
50
25
50
75
50
100
25
50
100
100
125
200
25
25
50
75
100
50
25
50
75
100
50
255
100
507
150
100
25
25
100
50
100
25
45
100
100
150260
STATE HIGHWAY DEPARTMENT OF GEORGIA
ANALYSIS OF CASH BALANCES
JUNE 30 1951
DEPOSITORY BANKS
LOCATION
NAME OF BANK
LaGrangeLaGrange Banking Company
LavoniaNortheast Georgia Bank
LeesburgThe State Bank of Leesburg
LexingtonThe Citizens Banking Co
LincolntonThe Farmers State Bank
LouisvilleFirst State Bank
LyonsThei Peoples Bank
McDonough First National Bank
McRaeThe Merchants Citizens Bank
MaconFirst Natl Bank Trust Co
ManchesterFarmers Merchants Bank
The Bank of Manchester
The Metter Banking Co
The Milledgeville Bkg Co
Metter
Milledgeville
MolenaThe Bank of Molena
MontezumaMontezuma Banking Co
MoultrieTlle Moultrie National Bank
NashvilleThe Citizens Bank
NewnanFirst National Bank
Manufacturers National Bank
Newton The Baker County Bank
OciHaThe First State Bank
Oglethorpe Bank of Oglethorpe
PearsonTne Citizens Exchange Bank
Pelham Farmers Bank of Pelham
Perry
The Perry Loan Savings Bank
The Citizens Natl Bank
Quitman
ReidsvilleTftei Tattnall Bank
RinggoldBank of Ringgold
RockmartThe Rockmart Bank
Rome First National Bank
The National City Bank
Rome Bank Trust Co
Sandersville George D Worthen Natl Bank
Sasser The Bank of Sasser
Savannah Atlantic Savings Trust Co
Citizens Southern Natl Bank
The Liberty Natl Bank Trust Co
Savannah Bank Trust Co
The Ga State Sav Bk of Savannah
SharonThe Bank of Sharon
SopertonThe Bank of Soperton
Balances
5000000
2500000
10000000
2500000
2500000
2500000
2500000
5000000
5000000
29000000
2500000
20000000
2500000
10000000
1500000
17500000
2500000
2500000
20000000
20000000
15000000
2500000
20010000
5000000
30000000
2500000
2500000
10000000
2500000
7500000
17500000
10000000
27500000
10000000
2500000
5000000
50000000
7500000
15000000
5000000
7500000
25000000
Depository
Bonds
Thousands
50
25
100
25
25
50
25
50
100
290
25
200
25
100
16
175
25
25
200
200
150
25
2001
50
300
50
25
100
25
75
275
400
275
100
25
50

100
610
50
75
250261
STATE HIGHWAY DEPARTMENT OF GEORGIA
ANALYSIS OF CASH BALANCES
JUNE 30 1951
DEPOSITORY BANKS
LOCATION
NAME OF BANK
SpartaBank of Hancock County
SummitThe Darden Banking Co Inc
SwainsboroCentral Bank
The Citizens Bank
SylvesterSylvester Banking Co
Bank of Worth County
TalbottonThe Peoples Bank
Taylorsville Bank of Taylorsville
Thomasville Commercial Bank
ThomsonFirst National Bank
TiftonCitizens Bank of Tifton
The Bank of Tifton
ToccoaThe Citizens Bank of Toccoa
The Bank of Toccoa
ValdostaThe First Natl Bank
WadleyBank of Wadley
Warner RobinsThe Citizens State Bank
WarrentonCitizens Bank
Washington Farmers Merchants Bank
Waynesboro First National Bank
Bank of Waynesboro
West PointFirst National Bank
WoodbineThe Camden County State Bank
WoodstockBank of Woodstock
ZebulonBank of Zebulon
AtlantaFirst Natl Bank
Special Account 12107
Less OS Check 12107
Depository
Bonds
Balances Thousands
5000000 50
3500000 35
10000000 100
7500000 100
12500000 125
1000000 10
10000000 100
7500000 75
5000000 100
12500000 125
2500000 25
5000000 88
2500000 25
2500000 50
1500000 15
4000000 40
2500000 25
7500000 75
9000000 90
5000000 505
5000000 50
10000000 100
2500000 75
2500000 25
1500000 25
1957963492
Collateral deposited for all acounts in the named bank or
branchesSTATE HIGHWAY DEPARTMENT OF GEORGIA
ANALYSIS OF CASH BALANCES
JUNE 30 1951
Depository
DEPOSITORY BANKS Bonds
LOCATION NAME OF BANK Balances Thousands
SINKING FUND
Refunding Certificate Account
AtlantaFulton National Bank 10000
PRIVATE TRUST FUNDS
Annuity Savings Fund
AtlantaFulton Natl Bank 294205
Less OS Ck No 16
61450 Malcolm D Early 560 293645
WITHHOLDING TAX ACCOUNT
AtlantaFulton Natl Bank 4114740
Less OS Check4114740
CERTIFIED CHECK ACCOUNT CONTRACTORS DEPOSITS
AtlantaFirst Natl Bank 4090000
Less OS Checks 1040000 3050000
OUTSTANDING CHECKS
No 170220000 No 178 40000
No 172 280000 No 179 300000
No 177 200000 1040000LAND BUILDINGS AND EQUIPMENT
JUNE 30 1951
LAND
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 and 7 in Gainesville Ga
Land in Cartersville Ga
Lots in Macon County
Land in Waycross for Shop
1 Acre Land in Moultrie Ga
Parcel of Land in East Point Ga
Land in East Point Ga
Land in Atlanta General Office
Quarry in Elbert County
2 Acres of Land in Chatham County
Lots in Cairo Ga
4062 Acres of Land adj to Glennville Shop
1 Acre of Land in Heard County
Tract of Land 120 x 132 in Heard County
Additions
Value Year Ended
6301950 6301951
8100
5000
18000
Total
8100
5000
18000
7500 7500
6000 6000
65000 65000
200000 200000
100000 100000
100000 100000
15000 15000
105000 105000
250000 250000
600000 600000
2190000 2190000
5535425 5535425
9300000 9300000
20000 20000
30000 30000
121860 121860
10000 10000
15000 15000
Depreciation
Year Ended
6301951
Junked
Year Ended
6301951
Value
6301951
8100
5000
18000
7500
6000
65000
200000
100000
100000
15000
105000
250000
600000
2190000
5535425
9300000
20000
30000
121860
10000
15000
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COLAND BUILDINGS AND EQUIPMENT
JUNE 30 1951
to
LAND
5116 Acres of Land Glennville Shop Bldg
160 Acres of Land in Bartow County
For Soil Pits
Value
6301950
0920 Acres of Land in Woodbury Ga
Total Land
BUILDINGS
General Office Bldg Atlanta
East Point Shop
Douglas
Additions
Year Ended
6301951
150000
600000
25000
24088132
14318500
2272782
Elbert Co Quarry 1723300
5489458
431049
514153
721376
8178154
19828
517900
679933
15800
Wayne Co Prison
Augusta
Cartersville
Gainesville
Glennville
Lincolnton
Louisville
Thomaston
Washington
32580
138525
Total
150000
600000
25000
18555025 921860 19476885
24088132
14318500
2272782
1723300
5489458
431049
514153
753956
8178154
19828
517900
818458
15800
Depreciation Junked
Year Ended Year Ended
6301951 6301951

Total
Buildings 58970365 171105 59141470
Value
6301951
150000
600000
25000
19476885
24088132
14318500
2272782
1723300
5489458
431049
514153
753956
8178154
19828
517900
818458
15800
59141470
H
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OIVll HI llllll lUr v
LAND BUILDINGS AND EQUIPMENT
JUNE 30 1951
EQUIPMENT
Passenger Equipment
Trucks
Additions
Value Year Ended
6301950 6301951
Bus
Tractors
Detail Page 267
30000
56748873
26505412
Power Graders 30952685
Graders 8874782
Other Road Equipment 56388879
Office Equipment 11566695
Engineering Equipment 11595705
Laboratory Equipment 1314658
Shop Equipment 7396549
45285717
21357566
24296481
11462392
55473668
5566749
1732462
124997
132591
Total
30000
102034590
47862978
55249166
20337174
111862547
17133444
13328167
1439655
7529140
Depreciation
Year Ended
6301951
7500
25500000
11970000
13800000
5080000
27960000
1710000
1330000
142500
750000
Junked
Year Ended
6301951
4279645
956000
515000
424500
595500
Value
6301951
22500
72254945
34936978
40934166
14832674
83307047
15423444
11998167
1297155
6779140
Total Equipment 211374238 165432623 376806861 88250000 6770645 281786216
Total Land Buildings and Equipment 288899628 166525588 455425216 88250000 6770645 360404571
Procedure for Junking Equipment
When equipment is worn to such an extent that the upkeep
and loss of time due to breakdowns makes the operating
cost prohibitive the Division Mechanic notifies the Main
tenance Engineers office through the Division Engineer
that he has a piece of equipment he thinks should be declared
junked Mr C S Furney Assistant Maintenance Engineer
who has had about twenty years experience with equipment
is sent to personally inspect this equipment with the Di
vision Mechanic and makes his recommendation to the Main
tenance Engineers office If the Maintenance Engineer con
curs in his opinion this office writes the State Highway Board
the recommendation and requests authority to junk certain
pieces of equipment by make number and location If the
Highway Board gives authorization to junk the equipment
the Division Engineer is notified that this particular piece
Continued on Page 66
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orof equipment has been declared junk and he can proceed to
salvage usable parts and move to the scrap pile all parts
not usable
Salvage of Parts
All salvage of parts from junked equipment is done at the
Division Shops The parts salvaged are any parts that may
be usable on other equipment such as bearings springs
rims lights radiators tires transmission differential etc
The parts or metal pieces that are not usable are placed on
the junk pile until such a time as enough is accumulated
for a sale by the Purchasing Department
Sale of Scrap Metal
The Division Engineer notifies the Maintenance Engineer
when they have a quantity of scrap metal to sell at the
Division Shop estimating tonnage to be sold or in case of
radiators number of junked radiators to be sold The Main
tenance Engineers office notifies the Purchasing Depart
ment of the junk to be sold and requests it to be sold to the
high bidder The Purchasing Department asks for bids by
gross tons and notifies this Department of the successful
bidder It is the responsibility of the Division Mechanic to see
that the metal is weighed correctly collect payment for the
metal and deliver payment to the Treasurers office
Occasionally a piece of junked equipment is sold as is
where is through the Purchasing Department by the same
procedure as outlined above to the high bidder as it will
bring more money than it would if cut up with a torch and
moved to a Division Shop to be sold for junk
8
H

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O267
Durham Iron Co Albany Ga
7650 98 Batteries 62 Tires
101350 40 Batteries 82 Tires
Easley Dr Sam M Dalton Ga
41851 500 Ft Junked Guard Rail
Flanders W H Tire Co Swainsboro Ga
102350 235 Tires
5251 145 Tires
62151 245 Tires
Floyd C F Loganville Ga
11151 6 Pieces Steel Rail
Gainesville Hardware Metal Co
8350 50 Batteries 75 Tires
Gainesville Radiator Co
91350 20 Junked Radiators
Georgia Tire Battery Co Albany Ga
7650 17 Batteries 33 Tires
102350 53 Batteries 185 Tires
STATE HIGHWAY DEPARTMENT OF GEORGIA
DETAIL OF JUNKED EQUIPMENT SALES
YEAR ENDED JUNE 30 1951
Beeker H Dealer Thomaston Ga
3551 77 Batteries
Crane Lewis S College Park Ga
8350 50 Batteries 100 Tires
3551 Junked P H Shovel
32351 43571 Tons Scrap Metal
52251 Deposit on app 150 Tons Scrap Metal
62751 116 Batteries
Mullins Bros East Point Ga
11950 1 Junked Caterpillar Tractor Engine
Siegel Samuel Atlanta Ga
6751 42 Batteries
Service Station Supply Co Atlanta
2951 98 Batteries 241 Tires
21651 93 Batteries 354 Tires
3551 165 Tires
6751 23 Batteries 194 Tires
Smith R L Swainsboro Ga
102350 79 Batteries
5251 65 Batteries
Walford R L Hinesville Ga
12850 Surplus Eq Saw Mill at Ludowici Ga
Gross SalesJunked Equipment
Less Cost of Dismantling Cutting Up
Net SalesJunked Equipment
Sale and delivery of equipment completed
after June 30 1951
7600
62750
139862
45800
32596
11760
7000
3525
2175
19110
2835
18975
21637
288608
18760
6000
24810
1800
7850
7525
21810
5000
11340
35570 38805 6600 27162 108137
18170 16250 34420
a 60000
617697 19017
598680
268
STATE HIGHWAY DEPARTMENT OF GEORGIA
DETAIL OF EQUIPMENT PURCHASES
YEAR ENDED JUNE 30 1951
Air Photo Supply Co
Photographic Equipment for Aerial Surveys
Alexander Motors
1 GMC Truck
Alexander Tractor Co
1 GMC Tractor Truck
Ivan AllenMarshall Co
4 K E Plainmeters
American Instrument Co
1 Flow Table
American Printing Stationery Co
1 Ditto Machine r
Andean Motor Co
7 Chev Trucks
R S Armstrong Bros Co
2 Car Unloaders
Traffic Roller
Asphalt Distributors
Sweeper Broom
Drilling Outfits
Dragline Bucket
Asphalt Kettles
Portable Air Compressors
Sand Blasting Machine
Asphalt Pumping Boosters
Tank Car Heater
Concrete Mixers
Arc Welders
Automotive Sales Service
2 GMC Trucks
1 GMC Tractor Truck
Baldwin Motor Co
28 Chevrolet Trucks
Beck Gregg Hdw Co
1 Gas Water Heater
1 y2 HP Elec Mtr Base
1 1 HP Injector for Asphalt Plant
1 Heavy Duty Drill
Black Decker Mfg Co
13 Hiway Loadmeters
Blalock Machinery Equip Co
2 Power Mowers
3 Industrial Tractors
486069
158270
1914038
191284
291290
65888
293910
607090
62230
804400
249500
694500
297472
499425
459000
4710
2925
7400
4463
12 Crawler Type Tractors
1 LeTourneau Carryall Scraper
439924
1024916
9846636
655970
59150
135000
431000
39200
22777
21000
1278270
6115941
958425
6207145
19498
617008269
STATE HIGHWAY DEPARTMENT OF GEORGIA
DETAIL OF EQUIPMENT PURCHASES
YEAR ENDED JUNE 30 1951
Blalock Machinery Equip Co Contd
1 Set Fairleads for P H Crane
1 Flexible Shaft Vibrator
1 P W Shovel
8 Asphalt Kettles
1 Dragline Bucket
2 Jack Hammers
Bostitch Atlanta Co
1 Bostitch Heavy Duty Stapler
Branner Motor Co
3 Ford Trucks
Brocks Auto Parts Co
1 Wet Reamer
Misc Shop Equip
R B Camp Co
1 5 Drawer Letter File
Capitol Office Supply Co
2 Lineatimes
10 4 Drawer Letter Files
1 Typewriter Desk
1 Storage Cabinet
CarithersWallaceCourtenay Inc
22 Letter Files
32 Chairs
10 Desks
2 Tables
4 Steel Cabinets
1 Desk Lamp
1 Typewriter Stand
3 Sections Steel Shelving
W C Caye Co
12 Asphalt Kettles
6 Motor Graders
1 Shovel
1 Crawler Type Tractor
Central Scientific Co
1 Morton Iron Vase Form
Chandler Tractor Equipment Co
1 8N Ford Tractor Trunch Attachment
Clements Chev Co
2 Chev Trucks
R M Coleman Motor Co
2 Chev Trucks
28600
45400
2093500
381200
84783
73150
68015
34820
6845
71540
14950
6950
14674079
3630
534400
102835
5665
100285
190102
145451
145586
12668
23550
1296
675
16947 536275
455112
6770528
1382780
1859412 10467832
582
504187
482385
482385270
STATE HIGHWAY DEPARTMENT OF GEORGIA
DETAIL OF EQUIPMENT PURCHASES
YEAR ENDED JUNE 30 1951
Collins Smith
1 Ford Truck
Columbus Iron Works
1 Coal Heater
Coogan Co
Photographic Equip for Aerial Surveys
T W Cullens Motor Co
6 Ford Trucks
Henry Darling Inc
4 Chev Trucks
Dawson Motor Co
6 Ford Trucks
Derrick Motor Co
1 Ford Tractor Truck
7 Ford Trucks
422223
1243300
Dykes Motor Co
1 Ford Tractor Truck
E F Supply Co
Photographic Equip for Aerial Survey
1 Stereoscope
39400
7000
East Point Warehouse
1 Flexible Metal Hose
Electrical Machinery Co
1 5 HP Mtr
Electrical Supply Inc
12 Elect Fans
Electrical Wholesalers Inc
3 Exhaust Fans
Equipment Supply Service Co
1 Acetylene Cutting Outfit
Faulk Chev Co
1 Chev Truck
Fitzgerald Motor Co
3 Ford Trucks
Foster Machinery Co
3 Towed Type Sweeper Blower
1 Force Feed Loader
1 Caterpillar Motor Grader
636400
938840
921800
Fox Truck Tractor Co
2 International Trucks
Franklin Chev Co
4 Chev Trucks
Fulton Printers Co
1 Lineatime
119750
4093
82150
1365050
923516
1439927
1665523
389500
46400
3025
23492
28344
11299
11326
229325
575802
2497040
513932
967775
3700
271
STATE HIGHWAY DEPARTMENT OF GEORGIA
DETAIL OF EQUIPMENT PURCHASES
YEAR ENDED JUNE 30 1951
The Furniture Market Co
1 Chair
G E Supply Co
16 Electric Fans
Garrett Chev Co
47 Chev Trucks
3 Chev Trucks
Georgia Blue Print Co
3 Gurley Transits Levels
2 Drafting Machines
6 Drawing Tables Chairs
13 Stools
Georgia Machinery Implement Co
4 Power Mowers
20 Tailgate Spreaders
Georgia Printing Co
1 Desk
Gibson Motor Co
1 Chev Truck
Gill Equipment Co
1 Force Feed Loader
Gleason Motor Co
2 Chev Trucks
Good Roads Supply Co
4 Motor Graders
1 Tandem Roller
Gordan Enterprises
Photographic Equip for Aerial Surveys
Gordy Tire Co
Tires for Asphalt Plant
Graybar Elec Co
4 Electric Fans
2 Desk Lamps
GriffithWhite Motor Co
1 Dodge Truck
Grindle Motor Co
2 Chev Trucks
HaleyCowart Motor Co
1 Ford Truck
John H Harland Co
2 Steel Cabinets
2 Letter Files
10464367
704010
280725
76385
76500
14625
673300
232000
4924205
480233
700
42853
11168377
448235
905300
12929
229325
858450
458650
5404438
263185
54436
Holman Tractor Implement Co
1 Woods Rotary Cutter
9694
2968 12662
119750
361825
134780
1282
10000 11282
39500
272
STATE HIGHWAY DEPARTMENT OF GEORGIA
DETAIL OF EQUIPMENT PURCHASES
YEAR ENDED JUNE 30 1951
Home Desk Fixtures Co
1 Oak Table
2 Chairs
1375
5335
Henry Motor Sales Co
2 Dodge Trucks
HinesRalls Chev
1 Chev Truck
I B M Corp
2 Electric Typewriters
Jackson Motor Co
1 GMC Truck
James Chev Co
7 Chev Trucks
Jeff Davis Motor Co
2 Ford Trucks
Johnson Motor Co
8 GMC Trucks
1 GMC Tractor Truck
E L Jones Motor Co
2 International Trucks
Lamar Implement Co
34 Power Mowers
Lane Office Supply Co
1 Desk
1 Chair
2050938
555015
2 Card Files
LayneAtlantic Co
1 1 HP Motor Tank
LeeMcEntire Motors
2 Dodge Trucks
Lilliston Implement Co
2 Rotary Type Mowers
F R Lowe Co
4 Power Mowers
Lucy Boiler Mfg Co
1 Lucy Loco Portable Boiler
Magic City Chev Co
1 Chev Truck
7995
2650
2160
Marchant Calculating Machine Co
3 Marchant Calculators
Martin Motor Co
1 Chev Truck
Mason Inc
1 Ditto Machine
6710
519400
253060
93500
372223
1486135
469852
2605953
360825
5916840
12805
57000
275850
70000
699285
552050
123115
118150
229325
28000STATE HIGHWAY DEPARTMENT OF GEORGIA
273
DETAIL OF EQUIPMENT PURCHASES
YEAR ENDED JUNE 30 1951
McConnell Lumber Co
1 Watchmans Clock
McCranie Motor Tractor Co
2 Power Mowers
DouglasMcCurdy Chev Co
1 Chev Truck
J L McGarity Co
2 Ford Trucks
Milner Motor Co
2 Ford Trucks
The Mimeograph Co
1 Mimeo Machine
Modern Office Equipment
1 Chair
2 Cabinets
Monroe Calculating Machine Co
17 Monroe Calculators
Montezuma Motor Co
2 Ford Trucks
Morgan Inc
1 Lowboy Trailer
9 Motor Graders
1 Cone Vibrator
1 Elect Pump
1 Oil Pump
3 Tandum Rollers
6 Storage Tanks
1 Gallon Roller
1 Michigan Shovel
1 Mounted Crane
1 Welding Outfit
1 Car Unloader
Moss Equipment Co
1 International Truck
Murray Motor Co
2 GMC Trucks
Nalley Nickolls
1 International Truck
Buddy NeSmith Motors
1 Ford Truck
Nimmer Chev Co
1 Chev Truck
Office Equipment Co
1 Mimeo Machine
2775
10062
234000
9871420
35486
23000
4300
1579512
772200
535000
1225000
1911000
14350
238000
6850
352960
119750
516319
441290
93500
12837
561350
515494
16443268
272901
462250
237860
253719
229325
17500274
STATE HIGHWAY DEPARTMENT OF GEORGIA
DETAIL OF EQUIPMENT PURCHASES
YEAR ENDED JUNE 30 1951
Oswald Hdw Supply Co
1 75 Rocket Mercury Motor
Ozalid
Photographic Equip for Aerial Surveys
PitneyBowers Co
1 Postage Machine
Reliable Tractor Co
1 Power Mower
RemingtonRand Co
3 Kardex Files
4 Adding Machines
1 Chair
8 New 3 Used Bkkpg Machines
6 Electric Typewriters
1 Drawer Cabinet
1 Stand Shelf
Reynolds Co
1 Lowboy Trailer
Roddenbury Hdw Co
1 Kerosene Heater
1 Pressure Reducing Valve
Royal Typewriter Co
10 Royal Typewriters
Saunders Motor Co
4 Ford Trucks
E Jack Smith
3 Storage Tanks
Smith Motor Co
3 Ford Trucks
60035
131040
8650
2913320
206500
7500
8000
1260
13500
Smith Tractor Implement Co
1 Power Mower
Soperton Motor Co
3 Chev Trucks
South Ga Engineers
3 Sets Steel Cap Desk Forms
Southern Scientific Co
1 Blaine Air Permeater
1 Dublin Elect Rotarex
7500
21500
Stanley Machinery Equipment Co
1 Portable Arc Welder
Statham Machinery Equip Co
1 Dragline Crane
1 Portable Impractor
1 Warco Motor Grader
1431976
69090
750000
15315
152051
23205
178000
3335045
471438
14760
135815
970787
70000
721927
174960
769305
525000
29000
135000
2251066STATE HIGHWAY DEPARTMENT OF GEORGIA
DETAIL OF EQUIPMENT PURCHASES
YEAR ENDED JUNE 30 1951
275
StreelerAmet Co
4 Traffic Counters
Stuckey Motor Co
1 Dodge Truck
T T Chev Co
1 Chev Truck
Tab Products Co
1 Tabulating Cabinet
Taylor County Motor Co
3 Chev Trucks
Telfair Motor Co
2 Chev Trucks
The Tidwell Co
4 Gurley Transits Levels
4 Plainmeters
Toledo Scales Co
1 Portable Dial Scale
Tractor Equipment Co
1 Crawler Type Tractor
Tractor Machinery Co
1 Marvel Vibrator
1 Dragline Bucket
TriState Inc
5 Crawler Type Tractors
14 Motor Graders
5 Crawler Type Tractors
12 Pull Type Graders
6 Hough Pay Loaders
1 810 Cu Yd Scraper
1 International Tractor
J M Tull Metal Supply Co
1 Portable Elect Shears
TurpinMortin Motor Co
1 Dodge Truck
Turpin Motor Co
3 Ford Trucks
Underwood Corp
5 Underwood Typewriters
381140
23760
39700
85750
5533207
6304192
3627568
815066
4736928
756378
1258051
Underwood Typewriter Sales Agency
1 Adding Machine
Walker Chev Co
1 Chev Truck
1 Chev Truck
Wansley Bros
1 Ford Truck
229325
129800
129816
259700
i
148500
8810
567120
351425
404900
42768
1174734
125450
23031390
8820
128250
456650
66853
16160
359125
229325
276
STATE HIGHWAY DEPARTMENT OF GEORGIA
DETAIL OF EQUIPMENT PURCHASES
YEAR ENDED JUNE 30 1951
Warren Motor Co
2 Ford Trucks
Woodson Bros
3 Exhaust Fans
Yancey Bros Inc
5 Grace Sweepers
4 Tailgate Spreaders
4 Motor Graders
2 Caterpillar Tractors
1 Tank Car Heater
4 Traffic Rollers
5 Force Feed Loaders
6 Asphalt Kettles
1 BarbeGreen Asphalt Plant
2 Asphalt Finishing Machines
2 Burners for Asphalt Plant
1 Steam Pump for Asphalt Plant
J R Youmans
1 Disc Harrow
Total Gross Purchases
DEDUCT EQUIPMENT SOLD NEW AND USED
Sold to Dept of Corrections charged to
Accounts Receivable
Prison Camps
Charlton Prison Camp
1 Caterpillar Motor Grader
Jefferson Prison Camp
1 810 Cu Yd Scraper 756378
I International Tractor 1258051
Wayne Prison Camp
1 Warco Motor Grader
1 Chev Truck
1 Crawler Type Tractor
3 Chev Trucks
750000
129800
1859412
704010
Total Net Purchases Accrual Basis
Accounts Receivable 63051
Accounts Receivable 63051
1000300
46000
4260960
2458820
517000
657560
5489000
294000
6479400
2620000
29408
12000
921800
2014429
5586201
18779834
399550
14950
23864448
35805
171812074
3443222 6379451
Total Net Purchases Cash Basis
165432623
13193633
152238990STATE HIGHWAY DEPARTMENT OF GEORGIA
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1951
277
Ablep P L
Acme Construction Co
Adair V C
Adams John N
Adams Leon
Adcock E L
Aderhold J M
Adkins F S
Adkins Homer
Adkins Ruby
Alexander S J Inc
Allgood Bros Inc
Altamaha Elec Memb Corp
Alvaton Mercantile Co
Amason H A
American Tel Tel Co
Amicolola Elec Memb Corp
Anderson W T Inc
Andrews W F
Arnold N D Tel Co
Ashworth Alton V
Atlantic Coast Line Ry Co
Attaway J G Constr Co
Austin W C
Avant W H
Ayers Joe M
Bailey Cooper
Bailey G R
Baker Clyde W Harold H
Banks Byrom
Barbee J T
Barber Leo T
Barnett L H
Batchelor O B
Battle R E
Beacham Cleon H
Beckham E M Constru Co
Bell Earl
Bell W F
Benefield J B
Bennett O W
Billingsley S F
Blount Geo C Son
Blue Ridge Elec Assoc Inc
Boswell J E
Boswell Otis
29500
23402378
130400
30605
186675
38818
4725
89661
38355
14745
808504
16777053
66425
214650
49562
1552245
86093
42455896
29310
4550
54650
2371824
38260634
22400
63070
8000
10180
50750
116982
41917
55842
36102248
53150
235550
87170
15324
21586114
61470
6927
446568
82500
48650
4960241
1148778
18175
25000278
STATE HIGHWAY DEPARTMENT OF GEORGIA
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1951
Bowe Contracting Co
Bowen R A
Bounds Osbort
Bracey B M
Brandenburg H L Jr
Brannon V V
Bradshaw Mrs Katie
Braselton Implement Co
Brooks Constr Co Inc
Brooks Earl
H
Brown Harry Genl Constr
Brown Mrs H M
Brown W H
Bryant John
Buchanan W
Buie John A
Bunn M A
Burger Otis
Burtz G W
Burch Dr R
Bussey C W
Buxton S H
Byrom Telephone Co
Cabaniss W H
Caddell Jackson
F Ill
O
Corp
Calhoun Lawson P
Camp R J Chaffin J
Camming A B
Campbell Gladys Y
Campbell Leonard
Canoochee Elec Membr
Carlisle G P
Carlton Constr Co Inc
Carroll Elec Membr Corp
Carroll W J Constru Co
Carruth R J
Central Ga Elec Membr Corp
Central of Ga Ry Co
Chalker L C
Chambliss V P
Chandler Mrs Louise
Chandler Wyatt
City of Atlanta Water Works Dept
City of Dublin
City of Hampton
4517113
27132941
16882
22575
27266
33300
73166
199680
72553
3813
14699601
77078
59850
89760
122730
131565
5000
103520
536400
40280
67140
57625
11500
35448
526973
61560
60225
76865
75675
98120
3530
33256
11522385
431892
46249054
148580
475844
3143549
43522
87547
61190
352450
1353239
4651111
14800STATE HIGHWAY DEPARTMENT OF GEORGIA
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1951
279
City of Macon
City of Perry
City of Rossville
City of Warner Robins
City of Waycross
Clark J W
ClaussenLawrence Constr
Clegg P C
Clement S G Sr
Clark L C
Coastal Elec Mbr Corp
Co
Cobb County Rural Elec Membr
Cobb W L Constru Co
Cochran Air Service Inc
Cochran J Hill
Cocon H T
Coffee Constru Co
Cole Grady
Coleman A T
Colbert W A
Corp
Collins W C Estate
Colston W M
Colquitt County Rural Elec Membr Corp
Conger Mrs S A
Cook C L
Cook Tip
CornellYoung Co
Couch Constru Co
Couey Clyde
CowetaFayette Elec Membr
Coxwell Mr Mrs M F
Crowell Constru Co
Crummey Crummey
Cumming Mrs A B
Cunahee Constru Co Inc
Curry J H
Dalton J H
Daniel F P
Corp
Daniels A K Hammock L
Davis E O
Davis John K
Davis Miss J L D
Davis M H
Davis R P
Dayton D B
DeBrabant V H
0
1061648
1275302
3924500
1610038
200000
168440
19246034
163605
80800
34935
98231
41912
99237578
16665
68410
47804
72261317
140970
15603
93365
56765
36220
75184
267
390150
127956
25427788
173019
95483
90097
103860
562204
16947449
272415
2086884
111915
39855
1522
38130
155530
12225
176992
12980
102720
16851
63695280
STATE HIGHWAY DEPARTMENT OF GEORGIA
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1951
Dept of Corrections
Diamond Constru Co
Dickens J Tom
Dillingham Robert
Dinsmore Ralph D
Dixie Constru Co
Dobbs Frank L
Dockery W W
Dominey Joseph C
Dooley W E
Douglas Co Elec Mbr Corp
Douglas R 0
Drew J A
Drew Mrs Jesse
Dunaway Mrs L F
Duggan C A
Duke B G
Duke M W Sr
Duncan John M
Dunn Constru Co
DuPree J A
DePress Geo W
Dye E B
Dyer W P
Edenfield Lonnie Jr
Edwards Ashbury
Edwards L F
Emory Mrs W A
Epps Brothers
Espy Paving Constru Co
Fain W W
Faulk Durham
Faulk Henry G
Ferguson May E
Ferrell Leland R Estate
Findley G W
Fleming B W
Flint Elec Membr Corp
Flint W T
Florence W L Constru Co
Flynt Walis
Foister Romee
Forsyth Co Elec Mbr Corp
Foster Constru Co
Foster F M
Fowler A R
84393545
65606947
84000
49340
34800
10052970
146463
1355
150225
31630
98361
123675
65740
10010
69260
30660
33760
107911
50500
14071650
19440
34440
53340
5592
45692
53000
32190
14325
3417280
6668955
14406
109850
175050
23299
1893
89900
20200
388757
83895
28557810
29125
130770
17027
243317
158345
233030STATE HIGHWAY DEPARTMENT OF GEORGIA
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1951
281
Futral W J
Gallman H E
Gatliff R A
George M C
GeorgiaAla Paving Co
Georgia Forestry Comm
Georgia Power Co
Georgia Sou Fla Ry Co
Gibson J B Constru Co
Gilder R T
Gilstrap H H
Glenn J E
Glenwood Telephone Co
Gordon Mose Lumber Co
Gordy Schley
Gordy W E
Green L D
Green D C
Green Tommie
Grady Co Elec Mbr Corp
Griffin C C
Grimes Munch
Griner Robt J
Groover E F
Gunn R W
Hagan R L
Hall F S
Hall J C
Hall W J
Hallford J B
Hancock D W
Hardaway Constru Co
Harper G E
Hart Co Elec Membr Corp
Harden James P
Harrell Ong Sr
Harris Ray C
Harrison G R
Harwell Chester W
Hasty W F
Hatcher Morrow
Hayes Hoyt
Hayes J A
Hembree G A
Hembree W L
Hendry Corp
1128
1052
453
1571
491615
1321
49007
7196
266946
1623
357
5174
440
60757
7180
489
88
9
100
1357
696
10
5039
7388
658
913
157
482
960
511
640
404851
309
4085
1073
1374
649
1216
905
362
118582
691
67
215
251
550836
11
10
00
97
86
69
51
95
11
14
30
85
87
78
41
75
00
60
00
87
00
00
60
80
40
45
50
60
57
50
20
11
00
80
30
00
60
50
62
30
49
50
52
90
70
24282
STATE HIGHWAY DEPARTMENT OF GEORGIA
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1951
Hendrick L W
Herndon R A
Higdon E R
Hill J E
R H
Himes E H Constru Co Inc
Hinson C E
Hix T R
Hobgood L M
Holland Constru Co
Holliday M W
Holmes R T
Hood Z S
Hooks Thomas N Mrs A S
Hooper W R
Horton Rosa Lee
Howard W L
Hudsons E A Sons
Hunt Nova R
Hutchinson L O
Hyers Clinton
Hynote John H
International Land Improvement Co
Irattlebaum G B
Irvin G E
Irwin County Elec Mbr Corp
Isbell M E
Ivey Ralph
Ivey W C
Jackson Co Elec Mbr Corp
Jackson P M
Jackson W J
James W C
Jarrard Luther B
Jarrard L V
Jefferson Contracting Co
Jefferson County Elec Mbr Corp
Johnson Mrs A E
Johnson George
Johnson Guy C
Johnson H L
Johnson Mrs H L
Johnson T J
Joiner A A
Jones B L Co
Jones Clarence C
Jones Homer
16850
38384
63085
435161
70790017
45090
4525
392562
20280973
85450
20925
15409453
7970
40830
40513
7791
58465217
37447
7143
32170
4231
202400
98570
22350
168338
127900
32185
32190
110879
58761
60090
13340
232
280000
12863959
56311
38650
1600
29280
9340
27498
18232
4020
2282956
6252940
68028STATE HIGHWAY DEPARTMENT OF GEORGIA
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1951
283
Jones I J
Jones Mrs I J
Jones Saxon
Jordan A M
Jordan J E Constr Co
Jordan James L
Jowers Lucile
Kay J C
Keith A L
Kelly Barfield Constr Co
Kirk Elizabeth Orr
Kitchens Mrs C S
Knight Fred W Estate
Knight Mr and Mrs M M
Knox Brothers Inc
Lamb T D Jr
Lambert C B
Lane J M
Landrum Mrs Eva
Landrum J W
Lanier R L
Lawson W H
Leach W C
LedbetterJohnson Co
Ledbetter W T Co
Lee J Harvey
Lewis Mrs Fain C
Lewis Goston
Lewis J V
Lindley H P
Lindley R H
Little Ocmulgee Elec Mbr Corp
Lofton J I
Lofton Will Cross Fred L
Lokey George Contracting Co
Lothridge Bros
Lothridge Bros Gentry Thompson
Lott J J
Lowe Lula H
Lowe Mrs Sam Dewitt
Lyle C M Construction Co
MacDougald Constr Co
MacDougaldWarren Inc
McCallister H B
McCollum G W1
McClure G W
18678
33399
40760
11748
6381467
107487
16563
2588130
18070
1388696
254780
6540
87020
56200
6913994
38638390
30500
134820
57690
83918
44791
131100
25619
40199832
2636422
60130
270500
4725
253100
12211
27260
132385
75885
85560
2691086
15353173
10528152
11535
24623
21114
22870074
140790727
213565
2399
5550
25740284
STATE HIGHWAY DEPARTMENT OF GEORGIA
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1951
McClure Willie
Mclver J J
McGinnis H G
McMath Hugh Construction Co
McMeekin Construction Co
McNair Mrs R L
McNiel Mrs G L
McRee Pat A
McRee W F
Mallard N N
Manly J D Construction Co
Mann David
Mapp Saddler
Marion Construction Co
Marks James H
Matthews G D
Merritt A T Jr
Mickle J T
Middle Ga Elec Mbr Corp
Milledgeville Tel Tel Co
Miller C V
Milner Rebecca B
Mills Sam
Mitchell County Elec Mbr Corp
Mitcham H C
Mitchell J H
Mitchell H T
Mixon Mrs Samuel
Monaghan John Inc
Moon W L
Moore F E
Moore G W
Morris T E
Morgan J F C B
Morgan W A
Moulder B E
Mozley John H
Murphy Mrs Lee L
Nash Contracting Co Inc
NashvilleChattanooga St L Ry Co
Nation Chester
Nations J A
Neal Ben
Neel Contracting Co
Nelson E A
NeSmith Clayton
36300
182770
82900
4099756
5652172
30345
44156
26860
29680
110025
1876930
156672
47327
7314467
26335
29010
6420
117157
85914
48781
85338
144770
296160
307967
10125
25006
38550
218910
5484783
10540
39300
180000
66400
71328
143940
118990
124160
390000
20013753
4126611
12480
86287
9425
2089625
24940
11640STATE HIGHWAY DEPARTMENT OF GEORGIA
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1951
285
Newell J P
Newton Henry Co
Nichols Creed
Nobles J M
I
North Ga Elec Mbr Corp
Norton A A
Ocmulgee Constr Co
Ocmulgee Elec Membr Corp
Oconee Elec Membr Corp
Okefenokee Rural Elec Membr Corp
Oglesby J R
ONeal R E
Overton Roy Florence
Owen S R Shepherd C M
Oxford Constru Co
Padgett J D
Pafford Byrd Co
Pafford H M Jr
Palmer R R
Pannell Chas A
Parham Mrs J A
Parrish Mrs Leona D
Parker Hubert M
Parrish Rupert
Paschall Mrs T O
Patterson W V
Perkins J B
Phillips B T
Pitner J H
Planters Elec Membr Corp
Pope John A
Powell W D
Prichard Mrs P
Puckett B R
Quillian Sally
Rainwater G C
Rames T B
Rayles Elec Membr Corp
Redding Geo W James W
Rees Willard
Reeves Thomas
Rehberg Lonnie A
Reynolds Mrs Ruby C
Rhodes C L
Ridley Tom
Richards W B
60150
3120843
18450
31250
391283
61650
34231753
78397
186717
103213
69550
44557
29340
11745
9840867
12485
1094512
23581766
9375
480030
58900
13533
90485
87580
9039
195426
68862
22120
40250
49369
251400
132710
36975
27000
17300
10305
153000
181172
22500
5887
33960
6372
12768
14935293
25360
32410286
STATE HIGHWAY DEPARTMENT OF GEORGIA
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1951
Robinson W L Constru Co
Roberts Doyle
Rogers Paul
Rogers W T
Rognemore F L
Rollins H R
Rountree C C
Royal D E
Rushin J F Constru Co
Ruthledge Estelle
Ruthledge John A
R R Constru Co
Ryals James
Rylee Wilkie
Salter Estella
Satilla Rural Elec Mbr Corp
Saunders V E
Savannah Atlanta Ry Co
Saville Carlisle
Sawnee Elec Membr Corp
Scott Constru Co
Scott N 0 C E
Seaboard Air Line Ry Co
Seaboard Constru Co
Sealy A L
Searing Glen G Co
Segars Constru Co
Shepherd Constru Co Inc
Shirah Nathan
Shoemaker E B
Shoemaker Geo H
Sibley C P
Siker Telephone Co
Singletary R C Estate
Slack S B
Sloan Constru Co Inc
Smith Mrs A B Sr
Smith Constru Co Inc
Smith Mrs Billie H
Smith Mrs Clyde M
Smith E J
Smith Frank D Knight F W Hardy W W
Smith H G
Smith J C
Smith J T
Smith Mrs Ola L Mary Nell
38117207
67950
15050
190857
26497
11820
52000
118290
16317557
261280
153500
1465979
104000
240450
143195
1102618
21727
7410
58050
61692
8141640
95500
985920
7343548
69275
20557264
9092717
6480335
34550
8257
9084
53715
37500
15525
7179416
6794619
13594
890544
389500
44634
61923735
25980
52574425
41850
51000
51780STATE HIGHWAY DEPARTMENT OF GEORGIA
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1951
287
Smth R L
Smith Mrs Shelby Sr
Smith Mrs J L
Snapping Shoals Elec Mbr Corp
Snider B G
Somers Constru Co
Sosby Bob
Southern Bell T T Co
Southern Ry Co
Southland Constru Co
Spalding Concrete Co
Spunks H L
Standard Telephone Co
State Constru Co
State Parks Dept of
Stapleton E J
Steele Hugh Constru Co
Stepp Engineering Co
Stevens Glen W
Stevens L E C
Stewart W H
Stidwell Charlie
Stockard Mrs Cecil
Strain N E
Strickler G L
St Regis Paper Co
Sullivan Joe G
Sumter Elec Membr Corp
Swanson Mrs Clara
Swoffard Edw Carrollton Fed Sav Loan Assn
Tanner Mrs Cleon I
Tanner Mrs I R
Taylor E C
Taylor Edward F
Taylor W R
Teasley Jewell G
Teasley Lizzie
Tharpe A W
Thomas Robert
Thomas W F
Thomason Constru Co
Thompson Golden
Thompson T R
ThrashMcDonald Constru Co
ThreeNotch Elec Membr Corp
Thornton T R
60745640
96770
42750
141943
27890
906722
73700
1479278
11865382
12147150
67359
67050
2000
8718331
250000
33675
60551374
14263
103200
171477
14500
33072
191601
72055
56667494
272987
166957
297645
33450
66340
27900
28475
78200
79160
27639
29600
35600
5890
30200
96770
9471870
26760
45575
1247691
681940
158157288
STATE HIGHWAY DEPARTMENT OF GEORGIA
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1951
Thornton W A
Tidwell W J Jr
Timsley W B
Tolbert John S
Town of Byromville
Towns W H
Trammell Charles
Trammell L N Constru Co
Trussell Constru Co
Tucker Harper P
Union Bag Paper Corp
Upshaw Murray
Upson County Elec Membr Corp
Vandigriff Constru Co
Veal Allen T
Walden Florence J John
Walden J M
Walker G C
Wallace J T Sr
Walton Elec Membr Corp
Walton L B
Warner Constru Co Inc
Wannamaker Wells Inc
Washington County Elec Membr Corp
Watkin E E
Webb Mrs V M
Weese Weeks Constru Co
Western Union Tel Co
Wheatley C H
Wheeler J C
Wheeler Mrs Thos R
Wheeler T W
White Mrs Ila
White Plains Union Point Elec Co
Whitley Constru Co
Whitlock W J
Wilder A U Jr
Wilkes Constru Co Inc
Williams Flora Y
Williams H S
Wilson George E
Wilson Sam
Wilson W H
Wilson Wm J
Wimberly Brown
Wimpy A G
39398
20040448
57486
200000
100000
23325
30757
78909
9577809
47495
163355
118210
35991
13120131
71575
60093
15050
57750
27600
33718
33700
4020467
15346804
461552
57678
24697
6187918
589978
4016777
107000
43600
86100
8934
39365
634121
14243
444843
1021859
60150
138225
463264
41830
26055
40000
10000
11770107289
STATE HIGHWAY DEPARTMENT OF GEORGIA
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1951
Winston Miss Jessie
Wolfe H E Constru Co Inc
Womack H V
Womack Ivey L
Wood W H
Woods Clinton S
Woodall M R Co Inc
Woodward Harry 1
WoodwardLentz Constru Co
Woody W P
Wooten Ben H
Worley D B
Wright Contracting Co
Wright W H Simaton R J
Wyche Annie
Wynn H Y Mado W
Young F R
51290
9316580
373100
76550
65200
50740
45136814
66380
32567201
12342
52936
74250
107156368
56400
20655
190692
56070
Total Payments to Contractors
2452742478290
STATE HIGHWAY DEPARTMENT OF GEORGIA
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1951
COUNTIES AS CONTRACTORS
Appling
Atkinson
Banks
Bartow
Berrien
Bibb
Bleckley
Brooks
Bryan
Bulloch
Burke
Butts
Calhoun
Camden
Candler
Carroll
Chatham
Chattahoochee
Chattooga
Cherokee
Clarke
Clay
Clayton
Clinch
Cobb
Coffee
Colquitt
Columbia
Cook
Coweta
Crisp
Dawson
Decatur
DeKalb
Dodge
Dooly
Dougherty
Douglas
Early
Echols
Effingham
Elbert
Emanuel
Fannin
653230
3131371
4070230
6150251
1660309
2170160
1681576
1551843
560205
1385583
2357660
2860627
25018
1643536
3058200
396525
264815
1693828
668775
2400938
1812628
770905
6462839
3197058
1248574
1455881
2290873
402200
1043188
2642930
7302505
690784
2248899
386813
2287595
1847880
845055
3328261
1840831
365783
3452140
2418374
10047054
2948134STATE HIGHWAY DEPARTMENT OF GEORGIA
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1951
291
COUNTIES AS CONTRACTORS contd
Fayette
Floyd
Franklin
Fulton
Gilmer
Gordon
Grady
Greene
Gwinnett
Habersham
Hall
Hancock
Haralson
Harris
Hart
Henry
Houston
Irwin
Jackson
Jasper
Jeff Davis
Jefferson
Jenkins
Jones
Laurens
Lee
Liberty
Lincoln
Lumpkin
Macon
Madison
Marion
McDuffie
Mclntosh
Meriwether
Mitchell
Monroe
Morgan
Murray
Newton
Oconee
Oglethorpe
Paulding
Peach
2898675
2170070
1338005
1580900
5785617
8799124
1434229
466236
9306455
546425
2166638
2292697
2586015
1872630
2659697
2454534
303930
876969
1614119
4104361
136140
10372947
1423175
11330791
2800067
1925675
2325151
536646
2452237
711816
4243887
1187538
226155
1785885
2173099
1584142
1347849
4189276
317831
4696530
3202338
1015650
925837
3560292
STATE HIGHWAY DEPARTMENT OF GEORGIA
PAYMENTS TO CONTRACTORS
YEAR ENDED JUNE 30 1951
COUNTIES AS CONTRACTORS contd
Pickens
Pierce
Pike
Pulaski
Putnam
Rabun
Richmond
Rockdale
Seminole
Stewart
Sumter
Talbot
Tattnall
Taylor
Telfair
Terrell
Thomas
Tift
Toombs
Troup
Turner
Twiggs
Union
Upson
Walker
Warren
Washington
Wheeler
White
Whitfield
Wilcox
Wilkes
Wilkinson
Webster
Total Payments to Counties
NONCASH PARTICIPATION
A C L Rwy Co
C of Ga Rwy Co
Total to Contractors Counties
2736710
1464652
1648361
2030077
1800540
450507
920882
662800
1428581
1017180
2568123
1530227
1053627
3325719
5883126
1112931
1976979
514840
3570968
2089159
106075
3733162
1942674
1685751
1535385
1866073
35000
2323103
1556055
533239
3163569
756120
1094615
1409948
69036
57721
SUMMARY
Maintenance 18456769
Construction 2709832636
275420170
126757
2728289405
2728289405293
STATE HIGHWAY DEPARTMENT OF GEORGIA
ANALYSIS OF CONSTRUCTION ALLOTMENTS
YEAR ENDED JUNE 30 1951
COMMERCIAL CONTRACTORS
215 Advertised Projects 2207670845
27 Extension Agreements 15613161 2223284006
NONCOMMERCIAL CONTRACTORS
210 County Contracts 263188364
79 Reimbursement Agreements with Public
Utilities 45887252
29 Dept of Corrections Contracts 81880123
560 New Contract Work
Add Allotments for costs incident to above
work but not a part of the contract
Engineering Supervision 272990310
Purchase of Soil Pits 30723535
Purchase of Rightsofway 62315000
Total estimated cost of new contract
work
Add Allotments for new work by State Forces
Total estimated cost of all new work
initiated in fiscal year ended June
30 1951
Add Net Allotments to cover additional costs
due to overrun and underrun adjustments
in original contracts on work initiated
prior to July 1 1950 which are not subject
to 20 limitations as extension agreements
Grand total of allotment transactions
year ended June 30 1951
390955739
2614239745
366028845
2980268590
241850093
3222118683
108533363
3330652046
ANALYSIS OF ABOVE ALLOTMENTS BY FUNDS
Work Begun During Work Begun
Year Ended 6301951 Prior to
b7iST 711950
Contract Forces All Types Total
State Funds 1858679897 241850093 101547707 2202077697
Federal Funds 1069735853 8985821 1060750032
Other Funds 51852840 15971477 67824317
Totals 2980268590 241850093 108533363 3330652046CONSTRUCTION PROJECTS AWARDED ON ADVERTISED COMPETITIVE
BIDS BY COMMERCIAL CONTRACTORS
YEAR ENDED JUNE 30 1951
to
to
COUNTY
Appling F
Appling F
Atkinson SER
Atkinson PR
Bacon PR
Baldwin F
Baldwin F
Baldwin PR
Baldwin S
Barrow S
Bartow PR
Bartow FI
Berrien
Berrien S
Bibb S
Brantley F
Brooks SAP
Bulloch S
Bulloch S
Butts S
Butts SAP
Calhoun S
Candler S
Carroll PR
Carroll S
PROJECT DATE
3812 251
7322 850
3 850
2973 451
2804 750
4221 451
4221 451
1065 850
10831 850
9102 750
49A4 351
4269 251
5531 351
5312 1250
6831 750
7312 750
1544A4 750
7231 850
11141 1150
15731 750
1644B8 750
5261 750
7292 750
5221 1250
8442 251
CONTRACTOR
H G Smith
John Monaghan Inc
G L Strickler
Leo T Barber
T D Lamb Jr
Leo T Barber
Wright Contracting Co
Harry Brown
Harry Brown
Lothridge Brothers
AMOUNT
5990156 H
12733547 H
8067820 S3
2900000 S3 33
5050593
8170165
5772700
4552956 a
9088167 a
2815741
4552294 H M
127942143
15104949 3
5218817 O
383140
Hugh Steele Construction Co
Ledbetter Johnson 127942143
H G Smith
Leo T Barber
Epps Bros
Glen G Searing Co 15777851
Acme Construction Co 5924667
J G Attaway Construction Co 12763410
Ocmulgee Construction Co 3706373
H G Smith 5054492
Acme Construction Co 1600506
Leo T Barber 1850000
Clarence C Jones 6991913
Allgood Bros Contr 244301
George W Burtz 8827214
98
OCONSTRUCTION PROJECTS AWARDED ON ADVERTISED COMPETITIVE
BIDS BY COMMERCIAL CONTRACTORS
YEAR ENDED JUNE 30 1951
COUNTY
Carroll S
Carroll SAP
Carroll S
Charlton F
Chattooga S
Cherokee S
Clay S
Clay S
Clayton F
Clayton FI
Clayton S
Clinch F
Cobb F
Cobb FG
Cobb S
Cobb S
Coffee SER
Colquitt S
Columbia SAP
Columbia SAP
Crawford S
Crawford S
Crisp FI
Crisp FGI
Crisp S
PROJECT DATE
8442 950
10962 750
13251 1250
7312 750
8151 950
8601 251
5023 1250
1571 1150
0742 1 251
0861 1 251
14151 950
3815 351
3712 251
3713 251
13821 1150
13822 1150
3 850
5191 750
9613 850
11174 1250
7642 950
15122 850
122 850
123 950
5331 1250
CONTRACTOR
W L Robinson Construction Co
E A Hudsons Sons
Allgood Bros Contr
Glen G Searing Co
G L Strickler
E A Hudsons Sons
R R Construction Co
Ocmulgee Construction Co
E A Hudsons Sons
E A Hudsons Sons
Hugh Steele Construction Co
Scott Construction Co
W L Cobb Inc
W L Cobb Inc
George W Burtz
George W Burtz
G L Strickler
Cecil H Dunn Constr
E H Hines
Leo T Barber
Crummey Crummey
Coffee Construction Co
W L Florence Const Co
H M Pafford Jr
Glen G Searing Co
AMOUNT
7517067
9099175
8374402
1007096
5935996
16675563
6179610
1253317
13049811
38859376
3549191
26401963
4723030
648400
679740
3509400
4344211
6930765
82737790
10596260
12764608
6301345
28061610
7054700
7734099
H
o
a
i
o
M
W
H
S
H
H
O
Si
53

to
COCONSTRUCTION PROJECTS AWARDED ON ADVERTISED COMPETITIVE
BIDS BY COMMERCIAL CONTRACTORS
to
as
COUNTY
PROJECT
Dawson
Decatur
Decatur
Dodge
Dooly
Dooly
Early
S
PR
s
is
Echols F
Echols F
Effingham S
Effingham s
Effingham S
Effingham SAP
Elbert s
Elbert SAP
Emanuel PR
Emanuel PR
Emanuel
Fayette s
Forsyth s
Franklin
Franklin
Fulton
Fulton u
Fulton F
13361
3557
11971
5741
8111
15851
11921
8811
8813
7221
7231
11311
1927A2
9891
15756
7254
7256
14741
1057a
8621
8721
8721
151
152
3712
YEAR ENDED JUNE 30 1951
DATE
950
651
351
351
950
950
1150
750
251
351
850
451
750
750
251
750
551
1250
750
351
1250
1150
351
251
251
CONTRACTOR
Mose Gordon Lbr Co
E F Groover
GaAla Paving Co
Coffee Construction Co
T D Lamb Jr
T D Lamb Jr
GeorgiaAla Paving Co
Hardaway Const Co
W T Anderson Inc
J G Attaway Const Co
J G Attaway Const Co
Seaboard Construction Co
Nash Contr Co
M R Woodall Co Inc
W T Anderson
ClaussenLaurence Co
Knox Bros Inc
Thomason Construction Co
W L Robinson Construction Co
J E Jordan Construction Co
Leo T Barber
Knox Bros Inc
R T Smith
AMOUNT m
H
4161774
15338545 H
3781676 X
8816369
13813004 X
4959352 3
9066626
29055718 o
36537409
9069694
3190852
2747885 BE
2796852 55
8761793 H
6891895 O
837359
1250500
3062430 O W O
7488380
11671810
4579080
4956463
24062879
Wright Contracting Co 23753151
W L Cobb Inc 3651122CONSTRUCTION PROJECTS AWARDED ON ADVERTISED COMPETITIVE
BIDS BY COMMERCIAL CONTRACTORS
YEAR ENDED JUNE 30 1951
COUNTY
Fulton UI
Pulton UI
Fulton S
Glynn FI
Gordon FI
Gordon FI
Gordon S
GreenePR
Gwinnett S
Hall S
Hancock S
Haralson S
Haralson S
Harris FG
Harris S
Harris S
Heard S
Henry F
Henry S
Henry S
Henry S
Henry PR
Henry S
Henry S
Irwin F
PROJECT
53626
536254
8601
926
2244
4268
8241
793
9102
9091
15681
6923
6925
1112
7342
7343
12581
3721
7541
8661
8681
13011
15772
15831
3612
DATE
1250
950
251
950
1150
1150
950
750
750
451
950
850
251
1150
750
1150
1250
251
351
750
950
451
750
1150
750
CONTRACTOR
W J Tidwell Jr
E A Hudsons Sons
E A Hudsons Sons
W J Tidwell Jr
LedbetterJohnson
LedbetterJohnson
J C Kay
T D Lamb Jr
Lothridge Bros
Lothridge Bros
Jefferson Contr Co
W L Florence Constr Co
C L Rhodes
Coffee Constr Co
Holland Constr Co
Hugh Steele Constr Co
Allgood Brof Contr
Wainer Constr Co
Hatcher Morrow
E A Hudsons Sons
R T Smith
E F Groover
E A Hudsons Sons
Hugh Steele Constr Co
H G Smith
AMOUNT
8414325
49714415
5130062
27379500
2823188
22164615
22710541
4307597
1956701
15851368
7507924
200708
6737790
9800390
347829
6324610
6784879
31776856
2999068
8906070
378563
4816725
4322032
8453817
4535103

H
O
W

O
H

so
H
S3
H
H
O
l
O
w
o
S3
O
to
toCONSTRUCTION PROJECTS AWARDED ON ADVERTISED COMPETITIVE
BIDS BY COMMERCIAL CONTRACTORS

COUNTY
PROJECT
Irwin S
Jackson S
Jeff Davis F
Jeff Davis F
Jeff Davis F
Jefferson F
Johnson S
Johnson S
JonesS
Jones SAP
Lamar
Laurens
S
UI
Laurens S
Lee S
Lee S
SAP
Lincoln
Lincoln
Lincoln SAP
Lincoln SAP
Lincoln SAP
Lincoln SAP
Lincoln SAP
Lumpkin S
Macon F
Macon S
15621
9911
9011
9013
9013
4312
14731
14741
7791
1782B4
14311
541
5802
5251
5262
9613
10931
15756
1575A4
1575A5
19152
19952
8761
2821
11721
YEAR ENDED JUNE 30 1951
DATE
251
850
351
750
750
351
251
1250
251
251
750
950
950
750
1150
850
750
251
950
1150
950
950
1250
1250
850
CONTRACTOR
R R Constr Co
A G Wimpy
H G Smith
H G Smith
Virginia Bridge Co
Henry Newton Co
Epps Bros
Thomasson Constr Co
Acme Constr Co
Coffee Constr Co
Hugh Steele Constr Co
Claussen Lawrence Co
Holland Constr Co
Oxford Constr Co
Carlton Contr Co
E H Hines
R A Bowen
W T Anderson
Trussell Constr Co
W T Anderson
Leo T Barber
Coffee Constr Co
Allgood Bros Ctr
Wainer Constr Co
Acme Const Co
AMOUNT
3575730
9656262
40496448
23500015
3167500
40973738
2516584
6389514
7387455
3751000
3998460
104010052
4189894
5079825
9251500
58456370
6068304
8204658
7986441
7499773
15056233
16453464
8774777
14781307
3990850
CO
H

H
H
a

a
o
H

73
H
H
H
O
a
o
H
O
SO
OCONSTRUCTION PROJECTS AWARDED ON ADVERTISED COMPETITIVE
BIDS BY COMMERCIAL CONTRACTORS
COUNTY
PR
PR
Madison
Madison
Madison PR
Madison S
Madison PR
Madison PR
Madison PR
McDuffie S
McDuffie SAP
Meriwether S
Meriwether S
Miller S
Miller S
Monroe S
Monroe S
Monroe PR
Monroe PR
Monroe SAP
Montgomery F
Montgomery F
Murray S
Muscogee F
Newton S
Oglethorpe S
Paulding S
PROJECT
167B3
5925
9256
9892
10843
1102B5
1121
802
1915
738
747
1192
15861
7642
9643
12421
12431
1999A2
901
901
10231
412
15731
9001
8451
YEAR ENDED JUNE 30 1951
DATE
51
51
51
51
51
51
51
750
950
750
451
1150
1250
950
850
750
750
850
750
750
750
1150
750
850
1150
CONTRACTOR
E H
E H
E H
Hines
Hines
Hines
Weese Weeks
E H Hines
E H Hines
E H Hines
W T Anderson
Leo T Barber
Co
Hugh Steele Constr
E F Groover
GaAla Paving Co
J B Gibson Const Co
Crummey Crummey
Acme Constr Co
Acme Constr Co
Acme Constr Co
Acme Constr Co
H G Smith
Virginia Bridge Co
Weese Weeks
Coffee Constr Co
H G Smith
S W Woodall Jr
Acme Constr Co
AMUUJNT in H
462359
871617 H
810035 X
17904592 O
959005
677390
1325205
9389582 O H
12565767
7273652 1j
2308862
563456
7808956 2
1907355
10456348 O
192125
515168
896977
23500015
3167500
4137240
17845777
17012708
10605343
7156642
O

CO
COCOUNTY
CONSTRUCTION PROJECTS AWARDED ON ADVERTISED COMPETITIVE
BIDS BY COMMERCIAL CONTRACTORS
YEAR ENDED JUNE 30 1951
CONTRACTOR
o
o
Peach PR
Peach SAP
Peach S
Pierce S
Polk F
Polk Pulacki S s
Putnam F
Putnam F
Quitman S
Randolph PR
Randolph Richmond s F
Richmond F
F
Richmond S
Rockdale Schley S s
Seminole s
Seminole SAP s
Stephens PR PR
PR
Stephens PR
PROJECT DATE
1232A1 750
1237B1 750
15122 850
14921 850
2012 1150
6923 850
6791 950
4221 451
4221 451
5082 750
584 1150
15761 1150
4312 351
4313 351
3703 750
11021 750
8681 950
6521 850
5041 750
1518 351
7541 351
9291 750
12361 750
12371 750
12381 750
Holland Constr Co
Holland Constr Co
Coffee Constr Co
H M Pafford Jr
M J Carroll Cont Co
W L Florence Const Co
Thomason Const Co
Leo T Barber
Wright Contracting Co
Oxford Const Co
Ocmulgee Const Co
Ocmulgee Const Co
Henry Newton Co
H M Pafford Jr
ClausenLawrence Co
Wm F Bowe Co
R T Smith
Coffee Constr Co
J B Gibson Constr Co
Signal Constr Co
Hatcher Morrow
Currahee Const Co
Currahee Const Co
Currahee Const Co
Currahee Const Co
AMOUNT
24
19
77
17
198
103
52
132
647
62
11
52
142
346
38
63
171
40
59
5
101
11
1
10
11
49271
28359
71521
41320
88441
34732
21136
75835
25315
37635
02618
70433
64511
98801
92815
56955
91796
23787
71946
88200
12349
19620
21940
i94532
42420
w
H

H
H
O
SB
Hi
o
H
SS
h3
3
H
H
O
1
O
H
O
70
OCONSTRUCTION PROJECTS AWARDED ON ADVERTISED COMPETITIVE
BIDS BY COMMERCIAL CONTRACTORS
YEAR ENDED JUNE 30 1951
COUNTY
PROJECT
DATE
Sumter S
Sumter PR
Sumter PR
Talbot F
Talbot S
TaliaferroSAP
Taylor S
Telfair F
Telfair SAP
Terrell F
Terrell S
Tift F
Tift S
TownsF
Towns F
Towns S
Twiggs S
Twiggs S
Twiggs PR
Union F
Upson S
Upson SAP
WalkerU
Walker S
Walker S
6471 750
705A2 750
13231 551
412 1150
7342 750
12311 750
6711 750
221 1250
1525C3 551
2612 451
11883 850
3612 750
5532 1250
5812 251
5813 251
9281 850
6831 750
10813 1250
11161 750
271 850
7622 850
1700B3 750
1732 251
10301 750
10331 950
CONTRACTOR
C H Wheatley
C H Wheatley
C H Wheatley
Coffee Con
Holland Const Co
Knox Bros Inc
B M Beekham Const Co
Ocmulgee Const Co
GaAla Paving Co
Wright Contr Co
Coffee Const Co
H G Smith
Leo T Barber
M R Woodall Co Inc
M R Woodall Co Inc
C M Lyle Const Co
Epps Bros
R A Bowen
Acme Const Co
Lothridge Bros
Trussell Const Co
Allgood Bros Contr
Dave L Brown
W L Cobb Const Co
W L Cobb Const Co
AMOUNT
7518320
746988
3879081
4915986
4621163
3045026
3938611
12393424
707529
35569521
7495425
4360330
1531182
11559916
10428916
4972302
3031778
6605368
4531572
31700798
4655940
7468556
5539565
6356888
5775200
m
H

H
H
B
lH
O
B

O
H
V

50
H
S
H
z
H
O
3
O
50
O
CO
oCOUNTY
CONSTRUCTION PROJECTS AWARDED ON ADVERTISED COMPETITIVE
BIDS BY COMMERCIAL CONTRACTORS
YEAR ENDED JUNE 30 1951
CONTRACTOR
o
Walton S
Walton S
Wayne F
Wheeler S
Wheeler SAP
Wilcox S
Wilcox SAP
Wilkes F
Wilkinson S
Wilkinson S
Wilkinson S
Worth S
Worth S
PROJECT DATE
9171 451
15931 351
811 850
5802 950
1525C3 551
5392 850
1909B7 251
6911 850
6862 451
7812 750
10812 351
5461 750
9441 950
AMOUNT
W L Robinson Constr Co
E H Hines
Scott Constr Co
Holland Const Co
GaAla Paving Co
Crummey Crummey
Crummey Crummey
M R Woodall Co Inc
Holland Constr Co
Harry Brown
Holland Constr Co
Holland Constr Co
Glen G Searing Co
96
81
75
17
51
49
60
166
85
78
34
54
91
83865
28071
81135
95668
88546
69380
54760
41089
85309
83888
23446
81586
28465
2207670845
NOTE When a project crosses a county line the allotment applicable to each county is shown under that county and is con
sidered for the purpose of this statement as a project in each county
Georgia Laws 1951Page 41The State Highway Board in the administration of the State Highway Department is
hereby expressly prohibited from making or contracting any debts or entering into any contract for which it does not
have funds on hand to pay at the time of making said debt or entering said contract The Chairman of the Highway Board
shall advertise for competitive bids on all road contracts bridge contracts and all other construction contracts involving
funds amount to 100000 or more all of which must be approved by the State Highway Board or a majority thereof
in writing and no contract shall be made or let without two or more bids from reliable individuals firms or corporations
except contracts with political subdivisions or other departments of the State which shall be let at the average bid price
of the same kind of work let to contract after advertisement during the period of sixty days prior to the letting of the
contract The provisions of this law have been complied with in the letting of all contracts listed in this schedule
in
t
H
a
d
H

so
H
H
2
H
O
J
O
H
O
SO
nCONSTRUCTION PROJECTS AWARDED AS EXTENSIONS OF EXISTING
CONTRACTS TO COMMERCIAL CONTRACTORS
County
Project Date
YEAR ENDED JUNE 30 1951
Contractor
Brantley SAP 1766B2 1050 Glen G Searing Co
Bulloch
Camden
Carroll
Carroll
Clinch
Cook
Dodge
Dooly
Franklin
Grady
Habersham
Jackson
PR 203 850 J G Attaway Const Co
SAP 1215B1 950 Seaboard Const Co
SAP 10963 451 E A Hudsons Sons
SAP 1975B2 251 W L Robinson Constr Co
F 1692 750 GaAla Paving Co
PR 12601 950 Marion Cont Co
PR 345A3 551 Coffee Const Co
PR 13211 551 T D Lamb Jr
SAP 1979B1 551 Knox Bros Inc
S 5171 750 J B Gibson Const Co
PR 13101 451 Southland Const Co
S 9101 750 M R Woodall Co Inc
Coffee Const Co
Wright Cont Co
Carlton Cont Co
R A Bowen
Hugh Steele Const Co
GaAla Paving Co
Jones SAP 1782B5 351
Lamar SAP 1917C4 151
Lee PR 12891 251
Lincoln PR 9562 151
Meriwether PR 414B4 850
Meri wether PR 12563 950
Morgan
9261
750 Knox Bros Inc
Contract Extended From Amount GO Hi
F073l2 Charlton Brantley 16784947 806900 H H 3 25 a
S733l Bulloch 7939425 260003
S616l Camden 8746662 1188100
SAP10962 Carroll 7116175 807473 i
S8442 Carroll 7517067 590971
F1692 Clinch 21562916 589084 o
S5592 Cook 6334547 1056537 H
S574l Dodge 8816369 263065 0
S1585l Dooly 4959352 859209 so H 3
S872l Franklin 4956463 99460
S517l Grady 9877792 300000 H 21 H
PR2412 Habersham 17798436 266458
S13492 O
S510l Barrow Jackson 9881949 1151131
SAP1782B4 Jones 4251000 615240 O
F0013l Lamar 42852724 720130 SO
S5262 Lee 8916100 242100
S1093l Lincoln 6068304 935841
S738l Meriwether 7273652 1398824
F0241CT1 Meriwether 31314675 278723
F025ll
S926l Morgan 2597754 67800
co
oCONSTRUCTION PROJECTS AWARDED AS EXTENSIONS OF EXISTING
CONTRACTS TO COMMERCIAL CONTRACTORS
OS

YEAR ENDED JUNE 30 1951
County
Stephens
Project Date
Contractor
9292
Stephens PR 12372 151
Stewart SAP 952D6 750
Sumter PR 705A3 551
Talbot SAP 1690A5 950
Telfair PR 345A3 551
Warren SAP 1718A4 850
151 Currahee Const Co
Currahee Const Co
T D Lamb Jr
C H Wheatley
Coffee Const Co
Coffee Const Co
Hatcher Morrow
Georgia Laws 1949 Page 374That said Highway De
partment shall be authorized to execute supplemental agree
ments to said original contract covering changes andor
revised or new unit prices and items and supplementing the
original contract not to exceed a 20 increase in cost of the
project and to execute extension agreements affecting the
Contract Extended From
PR12361 371
381
PR9291
PR9291
SAP95206Spur
PR705A2
S734l
S574l
S9622
Amount
Stephens 152550
Stephens 3578512 306010
4192429 65000
Sumter 7121083 55740
Talbot 8511753 156262
Dodge 8816369 263065
Warren 15309196 2117485
Total 15613161
length of the project which may be increased by adding
sections of said project or by relocation of said project not
to exceed 20 of the total length of the project or 20 of
total contract cost All extension agreements executed as
listed above are within this legal restriction
H

H
H
SI
O
a
o
H

SB
s
H
H
O
o
B
O
W
OREIMBURSEMENT AGREEMENTS WITH PUBLIC UTILITIES
FOR CHANGING FACILITIES
COUNTY
Appling F
Appling Appling Bacon SG
Baker
Baldwin F
Baldwin s
Banks s
Barrow s
Bartow FI
Bartow FI
Ben Hill S
Bibb s
Bleckley s
Bleckley s
Brooks s
Burke s
Burke SG
Butts SG
Camden FI
Candler Carroll s SG
Carroll s
Carroll SAP
Carroll s
PROJECT
381
606
1818
280
511
439
1083
887
910
426
484
539
683
941
951
566
715
807
1573
432
729
842
844
1096
1325
YEAR ENDED JUNE 30 1951
2
2
3
4
1
7
1
1
2
9
3
1
1
1
1
1
1
2
2
3
2
2
2
2
1
DATE
551
551
850
950
750
1150
1250
750
750
251
850
950
750
151
750
950
850
850
750
750
151
850
950
950
651
NAxME OF UTILITY
Elec Membr Corp
Southern R R
Elec Membr Corp
Elec Membr Corp
Elec Membr Corp
Ga Power Co
Miscl Public Utilities
Ga Power Co
Elec Membr Corp
AMOUNT
Louisville Nashville R R
Miscl Public Utilities
Elec Membr Corp
Ga Power Co
Miscl Public Utilities
A T T Co
Elec Membr Corp
Elec Membr Corp
Central of Ga R R
Southern R R
Miscl Public Utilities
Ga Power Co
Southern R R
Elec Membr Corp
Ga Power Co
Southern Bell T T Co
to
H
72500 it
580000 H
230000 a
125000
15132
100380
53500
88662 O
64047
141600 so
8250 H
22170
6930
16665 H
19000 O 3
75184 O
49369 H
690000 O
830000 o
7500
19600
570000
114593
74907
43777 o
COUNTY
Charlton
CF
ChattoogaSG
Cherokee S
Cherokee S
ClaytonF
Clayton FI
Clayton SG
Cobb FG
Cobb FI
Cobb S
Cobb S
CF
Coffee
Columbia SG
Columbia SAP
Cook SG
Crawford S
Crisp FI
Crisp FI
Crisp FI
Crisp FGI
Crisp FGI
Crisp FG
Crisp S
DawsonS
Dodge S
REIMBURSEMENT AGREEMENTS WITH PUBLIC UTILITIES
FOR CHANGING FACILITIES
YEAR ENDED JUNE 30 1951
PROJECT DATE NAME OF UTILITY
1667 2 750 Elec Membr Corp
817 1 1250 Central of Ga R R
828 1 1050 Elec Membr Corp
860 1 251 Elec Membr Corp
742 1 551 Ga Power Co
861 1 551 Ga Power Co
871 1 750 Southern R R
571 1 351 Louisville Nashville R R
484 1 251 Miscl Public Utilities
1382 2 1150 Western Union
1382 2 1150 Seaboard Airline R R
1202B 3 151 Elec Membr Corp
802 1 1250 Georgia R R
961 3 850 Georgia Power Co
1208 2 750 Georgia Southern Fla R R
764 2 950 Western Union
12 2 651 Southern Bell T T Co
12 2 850 Elect Membr Corp
12 2 850 Ga Southern Fla R R
12 3 950 Western Union
12 3 950 Ga Southern Fla R R
302 1 1250 Ga Southern Fla R R
533 1 251 Miscl Public Utilities
1336 1 151 Elect Membr Corp
574 1 351 Am Tel Tel Co
CO
o
AMOUNT
16446
540000
86093
19763
302300
402100
520000
577300
91750
52100
180000
260000
502866
16630
610000
15500
365000
153770
78000
207000
317000
980000
338700
60649
9000
CO
H
H
W
O
X

o
H
13

93
H
S
H
H
O
93
OREIMBURSEMENT AGREEMENTS WITH PUBLIC UTILITIES
FOR CHANGING FACILITIES
COUNTY
Dooly F
Dooly s
Dougherty Early PR SG
Early s
Echols F
Echols F
Echols F
Effingham Elbert SAP s
Elbert s
Emanuel s
Fayette s
Forsyth s
Franklin s
Fulton F
Fulton UI
Fulton UI
Fulton UI
Fulton UI
Fulton s
Gordon FI
Gordon FI
Gordon s
Greene PR
YEAR ENDED JUNE 30 1951
PROJECT
DATE
811 1 950
1585 1 950
1000 3 750
506 2 551
1192 1 1150
881 1 551
881 1 750
881 3 251
1927A 2 750
989 1 750
989 2 351
1474 1 1250
1057 2 151
862 1 351
872 1 451
371 2 750
536 2 950
5362 6 1250
53625 4 950
53625 4 950
860 1 251
224 4 351
426 8 151
824 1 950
79 3 750
R
Co
NAME OF UTILITY
Elect Membr Corp
Elect Membr Corp
Elect Membr Corp
Seaboard Airline R R
Elect Membr Corp
Atlantic Coast Line R
Miscl Public Utilities
Elect Membr Corp
Southern Bell T T
Elect Membr Corp
Elect Membr Corp
Elect Membr Corp
Elect Membr Corp
Elect Membr Corp
Elect Membr Corp
Miscl Public Utilities
Southern R R
Atlanta W Point R R
Southern Bell T T Co
Atlanta Gas Light Co
Elect Membr Corp
Southern Bell T T Co
Elect Membr Corp
Elect Membr Corp
Southern Bell T T Co
AMOUNT
27000
24500
36472
500000
495232
308300
273000
333973
114492
27737
5480641
38103
75970
8949
223130
20230
200000
186483
118824
3452200
1307
266508
209510
211921
166582
co
H

B
a

d
H

50
H
S
H
H
O
O
W
O
50
oREIMBURSEMENT AGREEMENTS WITH PUBLIC UTILITIES
FOR CHANGING FACILITIES
YEAR ENDED JUNE 30 1951
CO
o
GO
COUNTY
Greene FAS
Greene SG
Greene SG
Gwinnett S
Gwinnett SG
Habersham S
HallS
Hall SF
Hall SF
Hancock S
Hancock S
Harris FA
Harris FG
HarrisS
Heard S
Henry S
Henry S
Henry S
Houston SG
Irwin S
Irwin S
Jasper S
Jeff DavisFG
Jefferson F
Johnson S
PROJECT
107A 1
696 1
864 2
910 2
943 1
1349 2
909 1
2001B 2
2001B 2
1568 1
1568 1
111 2
111 2
734 2
1258 1
754 1
866 1
1577 2
675 1
540 1
550 1
102 3
21 1
431 2
1473 1
Co
DATE NAME OF UTILITY
950 Western Union
750 Southern R R
151 Southern R R
750 Elect Membr Corp
850 Southern R R
750 Miscl Public Utilities
651 Elect Membr Corp
651 Southern Bell T T
651 Miscl Public Utilities
950 Georgia R R
251 Ga Power Co
1150 So Central of Ga R R
1150 Western Union
451 Elec Membr Corp
351 Elec Membr Corp
551 Elec Membr Corp
1050 Ga Power Co
750 Central of Ga R R
750 Ga Southern Fla R R
750 Elec Membr Corp
950 Elec Membr Corp
1150 Elec Membr Corp
151 Southern R R
651 Miscl Public Utilities
451 Ga Power Co
AMOUNT
9655
1070000
1230000
44508
1100000
2000
509281
104883
84869
89950
82517
2586000
77900
8020
22270
29494
23755
50946
520000
80243
80869
10809
820000
100440
84371
to
H

H
H
a
o
X

O
M
3

H
3
H
H
O
o
H
o
w
oREIMBURSEMENT AGREEMENTS WITH PUBLIC UTILITIES
FOR CHANGING FACILITIES
YEAR ENDED JUNE 30 1951
COUNTY
Johnson S
Lamar FG
Lamar s
Lamar SG
Lairrens F
Laurens S
Lee S
Lincoln PR
Lincoln SAP
Lincoln S
Lincoln SAP
Long S
Lumpkin s
s
Macon s
s
Madison SG
McDuffie s
Meriwether Meriwether FG F
Meriwether Miller SG S
Miller s
Mitchell FG
Monroe SG
PROJECT 1 DATE
1474 1250
10 2 750
1431 1 950
1431 2 251
240 2 251
1581 1 750
526 2 151
956 2 551
961 3 850
1093 1 1250
1575A 5 451
1579 1 750
876 1 1250
876 1 551
1172 1 850
989 2 351
1089 1 750
802 2 750
251 2 351
741 2 750
738 2 551
1192 1 1150
1586 1 1250
61 1 1150
964 2 1150
Corp
Corp
Corp
NAME OF UTILITY
Elect Membr Corp
Ga Power Co
Western Union
Central of Ga R R
Elect Membr Corp
Western Union
Elect Membr Corp
Elect Membr
Ga Power Co
Elect Membr
Elect Membr
Mkcl Public Utilities
Southern Bell T T
Elect Membr Corp
Ga Power Co
Elect Membr Corp
Seaboard Airline R R
Elect Membr Corp
Central of Ga R R
Southern Bell T T Co
Central of Ga R R
Elect Membr Corp
Elect Membr Corp
Atlantic Coast Line R R
Central of Ga R R
Co
AMOUNT
79498
31992
102100
610000
11980
169038
24000
13340
9435
60075
4650
24563
96322
60658
42800
84964
960000
54308
710000
46150
780000
33297
104709
935000
700000
H

H
H
a
o
S3

o
H

W
H
H
z
H
O
J
O
B
O
S3
O
oREIMBURSEMENT AGREEMENTS WITH PUBLIC UTILITIES
FOR CHANGING FACILITIES
YEAR ENDED JUNE 30 1951
CO
o
COUNTY
Monroe S
Murray S
Muscogee F
Oconee SAP
Oglethorpe S
Oglethorpe S
Oglethorpe S
Paulding S
Peach SAP
Pierce S
Polk F
Polk S
Pulaski S
Putnam F
Richmond F
Richmond F
Richmond F
Richmond S
Richmond S
Rockdale S
Rockdale SG
Seminole S
Seminole S
Seminole SF
Spalding S
PROJECT 3 DATE
964 1150
1023 1 750
41 1 750
1882B 2 1250
899 1 1050
900 1 850
900 1 151
842 1 850
1237B 1 1050
1492 1 950
201 2 1150
692 3 551
679 1 1150
422 1 451
431 3 351
431 3 651
370 3 1150
1102 1 850
1102 1 750
868 1 950
869 2 1250
501 1 750
504 1 750
1233 1 1050
754 1 551
NAME OF UTILITY
Elect Membr Corp
Elect Membr Corp
Elect Membr Corp
Ga Power Co
Wectern Union
Elect Membr Corp
Miscl Public Utilities
Elect Membr Corp
Elect Membr Corp
Ga Power Co
Seaboard Airline R R
Elect Membr Corp
Ga Power Co
Western Union
Ga Power Co
Miscl Public Utilities
Elect Membr Corp
Southern Bell T T Co
Ga Power Co
Elec Membr Corp
Ga R R
Ga Power Co
Elec Membr Corp
Western Union
Elec Membr Corp
AMOUNT
172312
22500
55316
106237
17172
22440
4550
295029
72016
35000
45000
163328
56837
27000
12005
72800
13213
17173
21574
87500
39944
12800
58627
39600
46131
1
W2
H
IS

o
H
w
H
H
2
H
O
o
o
JO
oREIMBURSEMENT AGREEMENTS WITH PUBLIC UTILITIES
FOR CHANGING FACILITIES
YEAR ENDED JUNE 30 1951
COUNTY
SumterS
Sumter S
Sumter S
Taliaferro SAP
Tattnall S
Taylor S
Telfair FG
Telfair S
Telfair S
Terrell F
Terrell S
Turner SG
TwiggsS
TwiggsS
Twiggs S
UnionF
Union F
Union F
Upson SAP
Upson SAP
Walker S
Walton S
Walton S
Washington SG
Wayne F
PROJECT 1 DATE
647 750
734 1 750
734 2 451
1231 1 1150
1579 1 750
671 1 1250
303 1 151
248 3 950
573 1 750
261 2 451
1188 3 1050
1574 2 850
683 1 750
1081 1 251
1081 3 251
27 1 651
284 2 551
310 3 750
1700B 3 251
1700B 3 1150
1033 1 950
917 1 451
1593 1 351
689 2 351
81 1 1050
NAME OF UTILITY
Elec Membr Corp
Elec Membr Corp
Elec Membr Corp
Ga Power Co
Miscl Public Utilities
Elec Membr Corp
Southern R R
Elect Membr Corp
Elect Membr Corp
Western Union
Elect Membr Corp
Ga Southern Fla R R
Ga Power Co
Elect Membr Corp
Elect Membr Corp
Elect Membr Corp
Dept of State Parks
Elect Membr Corp
Elect Membr Corp
Elect Membr Corp
Elect Membr Corp
Elect Membr Corp
Elect Membr Corp
Central of Ga R R
Elect Membr Corp
AMOUNT H H
163050
120308 H
106562 a
19411
12937 a
98088
840000
4250 o
100000
193800 w H
7500
641998 H 2
53859
18256 H
38656 O o
1172646
250000
30000 o 58
35991 O
80600
6500
60000
10000
580000
10000
COREIMBURSEMENT AGREEMENTS WITH PUBLIC UTILITIES
FOR CHANGING FACILITIES
YEAR ENDED JUNE 30 1951
as
to
COUNTY
WhitfieldSG
Wilcox S
WilkesF
Wilkinson S
Wilkinson S
Worth S
WorthS
Worth S
PROJECT 2 DATE
1247 551
539 2 1050
691 1 1050
781 2 451
1081 2 351
546 1 750
546 1 1150
944 1 950
NAME OF UTILITY
Southern R R
Elect Membr Corp
Elect Membr Corp
Elect Membr Corp
Elect Membr Corp
Elect Membr Corp
Elect Membr Corp
Elect Membr Corp
Total
AMOUNT go H
600000
41700 H
60000 a
8431 o
53907 a
97040
14500 Mj
147700
45887252
WJ H H SI H
O 3
H O W
313
STATE HIGHWAY DEPARTMENT OF GEORGIA
CONSTRUCTION CONTRACTS AWARDED TO COUNTIES
YEAR ENDED JUNE 30 1951
COUNTY PROJECT 6 DATE AMOUNT
Appling SAP 1592 750 179413
Appling SAP 1592 8 1050 957259
Atkinson PR 158 7 251 1533075
Atkinson PR 158 8 551 1259636
PR 1216B 1205A 1283A 1283A 1607A 1136C 1 2 1 2 4 3 551 950 1250 251 850 551 1293309
Banks SAP 560279
Banks PR 1140110
Banks PR 1054302
SAP 1184616
Berrien SAP 1284679
Bibb SAP 1678 515 2 1 351 551 6200000
Bleckley PR 849166
Bleckley PR 516 2 1150 1115148
Bleckley PR 539 1 551 793148
Bleckley PR 1337 1 551 801759
Brooks PR 376A 3 651 1649956
Bulloch PR PR 1254 1339 2 1 1050 651 1432229
Bulloch 1135299
SAP 1988B 1644B 1644B 1644B 2 1 9 950 151 451 750 2056961
Butts SAP 981035
Butts SAP 10655 11
Butts SAP 1690577
Candler PR 421B 7 251 539735
Candler PR 912 3 750 1011037
Candler PR 912 4 850 1100099
Candler PR 912 5 251 1076998
PR SAP 792 577 1 3 351 251 2884461
Chattahoochee 954085
Chattahoochee PR 1297A 1 251 1473985
Chattooga PR 1143 2 750 1658180
Cherokee SAP 1164 3 750 1092945
Cherokee SAP 1164 4 251 547613
Clarke PR 918A 918A 1645 756 756 1302 1733B 1251B 2 3 5 3 4 1 5 1 351 551 351 251 451 351 750 251 121000
Clarke PR 1790842
Clarke SAP 524003
Clinch PR 1774619
Clinch PR 1539996
Cobb PR 1419648
Cobb SAP 654084
Colquitt SAP 10020 36
Colquitt SAP 1251B 2 551 1738079
Cook PR 1228A 1228A 1306 1 2 1 1150 551 451 994494
Cook PR 2102775
PR 326800

314
STATE HIGHWAY DEPARTMENT OF GEORGIA
CONSTRUCTION CONTRACTS AWARDED TO COUNTIES
YEAR ENDED JUNE 30 1951
COUNTY PROJECT DATE
Coweta PR 1307 1 451
Crisp SAP 1698A 5 151
Crisp SAP 1698A 6 251
Crisp SAP 1808B 4 750
Decatur PR 355 5 1150
Dodge SAP 1810A 551
Dodge SAP 1810A 9 351
Dougherty PR 1299 1 351
Douglas PR 779 4 950
Douglas PR 1244A 1 551
Early PR 59 5 850
Echols SAP 1646A 2 451
Effingham SAP 1637A 8 251
Effingham SAP 1927A 4 451
Elbert PR 911 3 351
Elbert PR 911 4 551
Elbert PR 1251 1 750
Elbert PR 1322 1 451
Emanuel PR 727 5 1050
Emanuel SAP 1987 4 151
Emanuel SAP 1987 5 451
Pannin PR 1157 2 1250
Fannin PR 1274 1 1250
FanninPR 1311 1 451
Fayette PR 1340 1 551
Fayette SAP 1932B 3 1250
Fayette SAP 1932B 4 351
Fayette SAP 1932B 5 551
Franklin PR 1328 1 551
Franklin SAP 1883B 4 251
Fulton UI 53625 4 950
Gilmer PR 679A 5 651
Gilmer PR 1257 1 850
Gilmer PR 1276 1 1150
Gilmer PR 1276 2 151
Gilmer PR 1296 1 251
GilmerPR 1296 2 451
Gilmer PR 1296 3 551
Grady SAP 1864A 5 451
Greene PR 79 4 850
Habersham PR 930 2 1150
Habersham PR 1272 2 551
Hall PR 1245 2 351
Hancock PR 80 2 351
AMOUNT
1489600
1439330
1180378
1281252
771585
1652807
1274712
1108800
1426990
1065982
2112457
258775
239320
1065594
1560456
1189798
1044759
1441360
1054759
1502216
2517888
1000000
924820
1273414
1370634
1157815
2230643
2196178
425816
1129830
338167
1297172
1093124
686900
1004556
1088990
1146792
826946
1692347
466236
1181764
1566964
151664
1034098 315
STATE HIGHWAY DEPARTMENT OF GEORGIA
CONSTRUCTION CONTRACTS AWARDED TO COUNTIES
YEAR ENDED JUNE 30 1951
COUNTY PROJECT 2 DATE AMOUNT
Haralson PR 1233 950 782790
Haralson PR 1233 3 551 602352
Haralson PR 1292 1 251 1056679
Haralson PR 1292 2 551 599100
Harris PR 28 4 351 1681210
Harris PR 28 589 5 2 551 551 1937104
Hart PR 481244
Hart PR 876A 876A 915 3 4 2 1250 351 1150 1129876
Hart PR 331510
Hart PR 115804
Hart SAP 1978B 645 1 3 651 1150 873564
Henry PR 1128721
Houston PR 1070 2 251 1337624
Houston PR 1070 3 551 2830608
Jackson PR 815B 2 351 1031930
Jasper PR 169B 3 750 1759589
Jasper SAP 1203 1653A 694B 2 5 5 251 551 950 1328168
Jasper SAP 1466561 1360817
Jefferson SAP
Jefferson SAP 694B 6 551 2175010
Jefferson SAP 1163B 3 551 2212388
Jefferson PR 1219 1 551 1239674
Jefferson SAP 1988A 6 750 4626006
Johnson PR 1312 1 651 1462450
Jones SAP 901 1782B 1906B 4 6 3 551 351 1250 6388500
Jones SAP 4188440
Lee SAP 1834405
Lee SAP 1906B 4 451 1082356
Liberty SAP 1942D 1942D 4 5 151 451 1111897
Liberty SAP 1534836
Lumpkin SAP 1779B 3 750 1739613
Macon PR 1334 1 551 769230
Madison PR 925 3 950 1088825
Madison PR 925 4 251 234000
Madison PR 925 5 251 406000
Madison PR 1084 2 251 221760
Madison PR 1102B 3 1250 988080
Madison PR 1102B 4 451 998792
Madison PR 1102B 6 551 455006
Marion SAP 1064A 1064A 1297B 1215 4 5 1 1 1050 451 551 551 1164403
Marion SAP 1182009
Marion PR 1803166
McDuffie PR 2683347
Mclntosh PR 1318 1 551 1143520
316
STATE HIGHWAY DEPARTMENT OF GEORGIA
CONSTRUCTION CONTRACTS AWARDED TO COUNTIES
YEAR ENDED JUNE 30 1951
COUNTY
MeriwetherPR
Mitchell PR
Mitchell PR
Monroe PR
Monroe PR
Monroe PR
Monroe PR
Monroe PR
Monroe PR
Monroe PR
Morgan PR
Morgan PR
Morgan PR
Morgan PR
Murray PR
Newton SAP
Oconee PR
Oconee PR
Oconee PR
Oglethorpe PR
Oglethorpe PR
Oglethorpe PR
Paulding PR
Pickens PR
Pike PR
Polk PR
Pulaski PR
Pulaski PR
Putnam PR
Putnam PR
Quitman SAP
Rabun PR
Richmond SAP
Seminole PR
Stephens SAP
Stewart PR
Stewart SAP
Sumter PR
Sumter SAP
Tattnall PR
Tattnall PR
Taylor SAP
Taylor SAP
TaylorSAP
PROJECT
1338 1
1082A 2
1082A 3
1242 2
1243 3
1284 1
1285 1
1304 1
1305 1
1329 1
208B 2
208B 3
208B 4
542 1
990 5
1644 7
895A 2
1178A 3
1178A 4
167 6
1084B 1
1084B 2
245B 1
1087A 3
1183 2
848 1
1252 1
1252 2
390 1
1249 1
1244 1
1205 1
1640A 4
248 6
1205B 1
120 5
636 2
121 4
1702A 8
151 5
151B 6
1180B 3
1180B 4
1256 1
DATE
551
750
351
950
950
1250
1250
351
351
551
850
151
351
551
451
750
950
750
351
1250
351
351
850
351
551
651
151
451
551
750
651
750
451
451
551
451
750
551
151
151
351
251
551
551
AMOUNT
535320
1217819
530738
748849
611732
84150
453943
621230
565232
259644
987910
1031358
1179170
1484877
1259239
1007867
709409
1322663
1492394
917351
1037063
959458
48600
1157150
1170365
1173062
890288
966060
1249883
1324386
1256790
455344
800000
2008097
1682623
1234361
86597
1382618
1347882
1029149
637089
1237038
1361032
732424317
STATE HIGHWAY DEPARTMENT OF GEORGIA
CONSTRUCTION CONTRACTS AWARDED TO COUNTIES
YEAR ENDED JUNE 30 1951
COUNTY PROJECT
Taylor SAP 1720A
Teifair PR 345B
Telfair PR 1097
Teifair PR 1137
Telfair PR 1258
TeifairSAP 1261
Telfair PR 1341
Telfair SAP 1851A
Terrell PR 1295
Terrell SAP 1611B
ThomasSAP 1767A
Toombs PR 1129
Toombs PR 1129
Toombs PR 1129
Turner SAP 1906D
Twiggs PR 213
Twiggs PR 213
Union PR 902
Upson PR 85B
Upson PR 1300
Walker PR 1004
Walker PR 1004
Walker PR 1092
Warren PR 499
Warren PR 737A
Washington SAP 1163A
Wheeler SAP 1597
Wilcox PR 1316B
Wilcox SAP 1598C
Wilcox SAP 1598C
Wilcox SAP 1909B
Wilkes PR 402 A
Wilkinson PR 276
Wikinson PR 1263
Total
DATE
151
1050
551
1050
251
551
551
850
551
750
750
1150
251
451
651
750
850
351
451
351
1150
651
651
551
850
551
551
651
251
351
850
251
451
451
AMOUNT
982158
460000
1480435
3226676
4101111
1601654
2744784
462757
1053000
1075590
876674
1431001
1699902
3055656
993535
1257971
859012
1118512
608170
1343249
522100
1257015
1546346
1853189
1293065
1416596
1950463
1285572
824684
1075307
1234818
1197553
1857273
116640
263188364
Georgia Laws 1949 Page 373That the State Highway Director andor
the State Highway Department be and they are hereby prohibited from negotiat
ing contracts with any person firm or corporation for the construction of high
ways roads and bridges except contracts with counties for work to be performed
by convict labor or county forces and not otherwise
Georgia Laws 1949 Page 277The State Highway Board is hereby em
powered to contract with the counties for the construction of rural post roads and318
STATE HIGHWAY DEPARTMENT OF GEORGIA
CONSTRUCTION CONTRACTS AWARDED TO COUNTIES
YEAR ENDED JUNE 30 1951
bridges upon such terms as they are empowered to contract for the construction
of any roads on the State Highway system That all such contracts made by the
State Highway Department with the counties shall not be subject or transferred
to any other person firm or corporation but shall be performed by the counties
with convict labor or county forces and not otherwise That the State Highway
Department will not be liable and will not be authorized to pay out any funds
upon a contract for construction executed between the State Highway Depart
ment and the counties unless the work is performed by convict labor or county
forces This provision shall apply to and give authority for construction of roads
and bridges on the State Highway system on the same terms and conditions as
for the construction of rural post roads and bridges This provision is not to
interfere with the authority of the State Highway Department in planning fur
nishing plans and specifications and engineering supervision over roads and
bridges being constructed by counties with convict labor or other county forces
under contract with the State Highway Department
Georgia Laws 1951 Page 41Contracts with political subdivisions or other
departments of the State which shall be let at the average bid price of the
same kind of work let to contract after advertsement during the period of sixty
days prior to the letting of the contract
All county contracts listed herein have been let in accordance with the price
required under the above cited laws Treasury of State Highway Department has
on file to support each payment a certificate from the resident engineer or
engineer in charge of each project and approved by division engineer that all
work has been performed in accordance with contracts Each contract contains
a provision which reads It is further expressly understood that the county
shall perform all work under this contract by convict labor or county forces and
not otherwise and that this contract shall not be sublet or transferred to any
other person firm or corporation319
STATE HIGHWAY DEPARTMENT OF GEORGIA
STATEMENT OF ALLOTMENTS FOR CONSTRUCTION WORK
PROJECTS BY STATE FORCES
YEAR ENDED JUNE 30 1951
State ForcesState paid labor State purchased materials and State
owned equipment
PROJECT DATE
COUNTY NUMBER B2 STARTED ALLOTMENT 4697000
Appling SF 0903 651
Appling SFPR 1234 1 451 621500
Appling SF 1841 A2 351 9757000 15075500
Bacon SF 0832 D3 1050 2680000
Baldwin SF 1010 B3 451 3500000
Banks SFPR 1275 1 1050 98397
Bartow SFPR 1271 1 1050 204471
Bartow SF 1631 B3 750 9171000 9375471
Berrien SFPR 813 1 451 810296
Berrien SFPR 1314 1 451 675105 1485401
Bryan SFPR 778 1 551 2750000
Bryan SF 786 0 451 3000000
Bryan SF 1198 Al 950 1945000 7695000
Bulloch SFPR 1254 1 750 387200
Bulloch SFPR 1320 1 451 304000
Bulloch SF 1716 2 850 227691 918891
Calhoun SF 1661 A0 1150 1386054
Catoosa SF 1774 B4 950 1387944
Chatham SFPR 661 3 1250 214
Cherokee SFPR 1268 1 950 134789
Clarke SF 1103 C2 1250 155000
Clay SF 732 A2 850 2807700
Colquitt SF 1767 B8 850 1364947
Columbia SFPR 1324 1 451 750000
Cook SFPR 1267 1 950 281986
Coweta SFPR 1230 3 1150 350000
Crawford SFPR 1255 1 750 346756
Dade SF 1773 8 750 2530000
Decatur SF 1254 1 351 1372350
Decatur SF 1968 A2 750 155100 1527450
DeKalb SF 1922 A4 1050 615777
Early SF 732 Bl 551 2189000
Early SF 732 B2 651 6160000 8349000
Emanuel SFPR 348 B6 1150 2727994
Emanuel SFPR 348 B7 151 1756000
Emanuel SF 1242 Al 950 6116000
Emanuel SFPR 1281 1 1150 1600000
Emanuel SFPR 1293 1 251 1000000
Emanuel SF 1663 B0 451 1717100 14917094
320
STATE HIGHWAY DEPARTMENT OF GEORGIA
STATEMENT OF ALLOTMENTS FOR CONSTRUCTION WORK
PROJECTS BY STATE FORCES
YEAR ENDED JUNE 30 1951
P ROJEC r DATE
COUNTY NUMBE1 A5 STARTED ALLOTMENT
Evans SFPR 151 850 1880854
Evans SFPR 151 A6 451 950827
Evans SFPR 1144 2 1150 968000 3799681
Floyd SFPR 1269 1 1050 84649
Franklin SFPR 1155 2 351 462275
Fulton SF 1681 Al 451 2530000
Fulton SF SF 1840 1777 0 C3 451 1050 66000 2596000
Glynn 209000
Glynn SF 1836 A6 1250 140000 349000
Gordon SF 1005 2 651 5687000
Gwinnett SFPR 270 3 850 813607
Habersham SFPR 1272 1 1050 193600
Hall SFPR 922 2 750 755000
Hall SFPR 922 4 1150 444290
Hall SFPR 1259 1 850 693220
Hall SFPR 1332 1 551 2178000
Hall SFPR 1348 1 651 608300
Hall SF 1997 A3 850 1432000
Hall SF 1997 A4 251 456775
Hall SF 2001 B2 551 2563000 9130585
Harris SF 1679 A5 850 1852560
Hart SFPR 1227 2 950 96673
Heard SF 1641 1 850 700000
Jackson SFPR 1120 4 950 1308175
Jeff Davis SFPR 339 A2 1150 1760000
Jeff Davis SF 832 A2 151 6081000 7841000
Jeffercon SFPR 124 3 1150 507151
Jefferson SFPR 1280 1 1150 885000
Jefferson SFPR 1287 1 151 390000 1782151
Jenkins SFPR 897 2 451 1500000
Johnson SFPR 1278 1 1050 800000
Johnson SF 1620 A4 750 271036 1071036
Jones SFPR 1054 6 1050 397952
Laurens SF 1561 A0 451 6968720
Laurens SF 1719 A4 750 300000 7268720
Liberty SF 478 A3 551 1485000
Liberty SF 1577 A6 551 1782000
Liberty SF 1801 0 451 1761000 5028000
Lumpkin SF 665 A4 151 102564
Lumpkin SFPR 1068 1 950 317680
321
STATE HIGHWAY DEPARTMENT OF GEORGIA
STATEMENT OF ALLOTMENTS FOR CONSTRUCTION WORK
PROJECTS BY STATE FORCES
YEAR ENDED JUNE 30 1951
PROJECT DATE
COUNTY NUMBEI 1 STARTED ALLOTMENT
Lumpkin SFPR 1262 950 922340
Lumpkin SFPR 1273 1 1050 84679
Lumpkin SF 1779 B4 1150 693000
Lumpkin SF 2001 A0 451 4204805 6325068
Macon SF 1788 B 750 54560
Meriwether SFPR 1256 4 551 100000
Mitchell SFPR 10 2 251 3524191
Mitchell SFPR 251 3 1250 2392674
Mitchell SFPR 251 4 451 2399250
Mitchell SFPR 1210 2 750 112251
Mitchell SFPR 1315 2 451 292425
Mitchell SFPR 1344 1 651 393250 9114041
Montgomery SFPR 456 B2 850 1024519
Montgomery SFPR 456 B3 151 600000
Montgomery SFPR 647 2 551 1650000
Montgomery SFPR 647 4 1150 638000
Montgomery SF 1049 7 950 660000
Montgomery SFPR 1176 Bl 551 1567500
Montgomery SFPR 1209 2 1050 1078000
Montgomery SFPR 1209 3 1150 825000
Montgomery SFPR 1266 1 950 968000
Montgomery SFPR 1325 1 451 2800000 11811019
Murray SF 993 5 750 374000
Muscogee SF 1548 C5 651 2846800
Oconee SF 1695 B2 551 550000
Paulding SFPR 1264 1 950 353650
Polk SFPR 1291 1 151 189200
Pulaski SFPR 1076 A7 1150 500000
Putnam SFPR 89 2 850 120000
Quitman SF 1006 A3 451 8910000
Rabun SF 1951 B3 451 3291200
Randolph SF 1006 B0 451 5472500
Richmond SF 960 2 850 1000000
Seminole SF 1233 1 1050 86134
Stephens SF 1819 B4 850 1580000
Sumter SF 1204 Al 750 541907
Tattnall SF 1721 A4 1250 2130000
Telfair SFPR 345 B4 1150 2185700
Telfair ST 1851 A4 750 7693433 9879133
Terrell SFPR 385 B2 750 1254944
Terrell SFPR 1265 1 950 902466 2157410
322
STATE HIGHWAY DEPARTMENT OF GEORGIA
STATEMENT OF ALLOTMENTS FOR CONSTRUCTION WORK
PROJECTS BY STATE FORCES
YEAR ENDED JUNE 30 1951
PROJECT DATE
COUNTY NUMBEF 1 STARTED ALLOTMENT
Thomas SFPR 1261 950 599035
Toombs Toombs Toombs Toombs SFPR SFPR SFPR SF 1129 1129 1176 1243 4 6 Al Al 251 651 551 1250 378400 1300000 880000 6600000 9158400
Treutlen Treutlen Treutlen Treutlen Treutlen SFPR SFPR SF SF SF 458 1093 1561 1663 1765 1 1 B2 CO 2 750 750 351 451 750 1979172 2015210 2050950 2937000 3064499 12046831
Turner SFPR 1282 1 1150 550263
Twiggs SF 1629 D4 1150 675337
Upson Walker SF SF 1928 1891 4 4 750 850 75270 2657500
Washington Washington SF SF 968 1070 3 4 651 850 3329400 450000 3779400
Wayne SF 1812 A8 750 8035000
Wheeler Wheeler SFPR SFPR 1253 1253 1 2 750 151 3000000 2020000 5020000
White SF 1043 B0 850 1550000
Whitfield Whitfield Whitfield Whitfield SFPR 247 2 SF 587 0 SF 806 0 SF 1217 BO nstruction by State p ials and State owned 1050 451 451 451 lid labor Stat equipment 231000 129800 129800 129800 620400
Total Cc e purchased J 241850093

323
STATE HIGHWAY DEPARTMENT OF GEORGIA
SUMMARY OF CONSTRUCTION
FROM BEGINNING OF CONSTRUCTION IN 1917 TO JUNE 30 1951
1942
1943
1944
1945
1946
Construction Cost
From Beginning of Construction
in 1917 to June 30 1941
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 1947
Fiscal Year Ended June 30 1948
Fiscal Year Ended June 30
Fiscal Year Ended June 30
Fiscal Year Ended June 30
Per Audit
Accts Payable Emp Ret System
for Construction
June 30 1951257965
Less June 30 1950 201259
1949
1950
1951
3219721787
56706
Per Books
Total Construction Cost
Add
Cost to CompleteBy Funds
State 1331979065
Federal 1278181382
NonCash Participation 2679200
Encumbrances
2612839647
60436330
24423749200
1743183623
1220606995
790498685
439721818
605351625
1877864648
1917643940
3226446183
3357525234
3219778493
42822370444
Total Construction Allotments
2673275977
45495646421
r324
STATE HIGHWAY DEPARTMENT OF GEORGIA
SUMMARY OF CONSTRUCTION AUTHORIZATIONS
FROM BEGINNING OF CONSTRUCTION IN 1917 TO JUNE 30 1951
STATE FEDERAL OTHER TOTAL
COUNTY FUNDS 202317340 FUNDS FUNDS ALLOTMENTS
Appling 102302477 34390000 339009817
Atkinson 101962887 50282276 8402291 160647454
Bacon 116067746 64596890 8781225 189445861
Baker 57997716 18737351 6292066 83027133
Baldwin 172303278 96700455 33773770 302777503
Banks 103053644 50041621 19774444 172869709
Barrow 92493314 55590018 26398577 174481909
Bartow 457549644 281306414 40647297 779503355
Ben Hill 82308290 30917662 14966917 128192869
Berrien 155911830 70312811 10193039 236417680
Bibb 144899423 360945050 193672107 699516580
Bleekley 86860986 33790156 15740528 136391670
Brantley 210956337 67982037 12318418 291256792
Brooks 216336044 127369931 45316387 389022362
Bryan 182699856 67345373 14723149 264768378
Bulloch 183985749 158228466 27075542 369289757
Burke 185934622 76746486 47634474 310315582
Butts 92276041 32921968 22058964 147256973
Calhoun 106900904 31971363 17958372 156830639
Camden 220980578 64776117 41986706 327743401
Candler 89291241 27454163 9768497 126513901
Carroll 199209191 182772541 66078182 448059914
Catoosa 81221839 22884756 12074355 116180950
Charlton 257031020 84980129 29767748 371778897
Chatham 197920209 275329534 176689132 649938875
Chattahoochee 76922561 153363722 796067 231082350
Chattooga 170937545 70692586 28518569 270148700
Cherokee 144528897 84866042 40101487 269496426
Clarke 102163998 74562250 58943198 235669446
Clay 83529305 41028075 13898920 138456300
Clayton 164551779 135015495 29829104 329396378
Clinch 262385241 96717549 10508619 369611409
Cobb 442866208 396354213 57919662 897140083
Coffee 256339830 48816472 17666665 322822967
Colquitt 151147573 119651415 37802315 308601303
Columbia 221796829 67687837 11865018 301349684
Cook 102138892 52885282 25948556 180972730
Coweta 319116255 162505216 65003851 546625322
Crawford 130100753 44765828 13128528 187995109
Crisp 145002047 82787268 19435181 247224496
Dade 180359631 69094570 11013519 260467720
Dawson 182600230 15057702 13727823 211385755
Decatur 199174246 87807153 49676095 336657494
325
STATE HIGHWAY DEPARTMENT OF GEORGIA
SUMMARY OF CONSTRUCTION AUTHORIZATIONS
FROM BEGINNING OF CONSTRUCTION IN 1917 TO JUNE 30 1951
STATE FEDERAL OTHER TOTAL
COUNTY FUNDS FUNDS FUNDS ALLOTMENTS
DeKalb 181028757 229785022 28770564 439584343
Dodge 244285096 67151380 18084210 329520686
Dooly 104250568 76105858 27235848 207592274
Dougherty 133611356 92249969 58551386 284412711
Douglas 65728657 55912742 14793116 136434515
Early 145140344 53350017 32208283 230698644
Echols 157624124 72040952 229665076
Effingham 152648998 68602362 16144809 237396169
Elbert 139000026 83984236 29720406 252704668
Emanuel 246514868 170146812 73122648 489784328
Evans 85491480 47371380 10350009 143212869
Fannin 134182009 23376228 45992969 203551206
Fayette 99597698 60368150 8459388 168425236
Floyd 215390857 136957416 59931713 412279986
Forsyth 81802594 56664527 21975614 160442735
Franklin 132422002 84679575 24276750 241378327
Fulton 453554645 693584188 194650591 1341789424
Gilmer 188891736 63214033 20786966 272892735
Glascock 45058234 17193023 2207750 64459007
Glynn 564024556 495199415 80823003 1140046974
Gordon 207246293 130897944 12859136 351003373
Grady 178633430 90229306 12252308 281115044
Greene 118816767 84204101 6166297 209187165
Gwinnett 177735045 168651519 55545487 401932051
Habersham 114505073 118059360 57984544 290548977
Hall 193804586 135727352 84671145 414203083
Hancock 145655696 67310344 10323391 223289431
Haralson 104268351 131855738 26369922 262494011
Harris 232301758 121223696 19911710 373437164
Hart 81409318 59077536 27144227 167631081
Heard 154442476 62930749 6784535 224157760
Henry 151170344 82207613 29775618 263153575
Houston 169475604 142182988 40260000 351918592
Irwin 118437876 48806713 12838874 180083463
Jackson 248128771 74781765 18511572 341422108
Jasper 170266652 39122657 18277692 227667001
Jeff Davis 94239301 60040948 19597495 173877744
Jefferson 235855870 102702053 47848313 386406236
Jenkins 113087679 72869521 17339983 203297183
Johnson 126467704 59951740 17957555 204376999
Jones 171362611 85370769 4287744 261021124
Lamar 113493549 84397665 12023568 209914782
Lanier 159646948 53279436 3308589 216234973
326
STATE HIGHWAY DEPARTMENT OF GEORGIA
SUMMARY OF CONSTRUCTION AUTHORIZATIONS
FROM BEGINNING OF CONSTRUCTION IN 1917 TO JUNE 30 1951
STATE FEDERAL OTHER TOTAL
COUNTY FUNDS 330591733 FUNDS 207804245 FUNDS ALLOTMENTS
Laurens 48651251 587047229
Lee 95058472 45134976 10020577 150214025
Liberty 169735354 62042078 28543620 260321052
Lincoln 257427650 29158773 6959783 293546206
Long 112126429 27735065 15302974 155164468
Lowndes 254776049 126587507 77522326 458885882
Lumpkin 207478001 112296617 23578769 343353387
Macon 159909236 67786496 25981942 253677674
Madison 115037455 83403808 26028894 224470157
Marion 62534781 24175659 9715197 96425637
McDuffie 107623379 72534903 11369168 191527450
Mclntosh 266306394 197698877 24001315 488006586
Meri wether 253139174 156118102 58583590 467840866
Miller 59669065 40760949 6685887 107115901
Mitchell 215223417 116978056 47847824 380049297
Monroe 165256465 61807743 39464501 266528709
Montgomery 129761009 60330722 33138370 223230101
Morgan 123144592 85845633 26724739 235714964
Murray 231427648 88753181 21619045 341799874
Muscogee 117939181 232275938 92519202 442734321
Newton 136112056 68941137 14288493 219341686
Oconee 76160674 51213991 10959134 138333799
Oglethorpe 99052965 77296032 10777908 187126905
Paulding 186787750 72681534 12205657 271674941
Peach 63241685 13194318 8218738 84654741
Pickens 280935370 38999822 19499604 339434796
Pierce 144038173 107122392 32579471 283740036
Pike 99699777 36476772 3385965 139562514
Polk 154321105 144617140 34653822 333592067
Pulaski 130893829 67563568 35467572 233924969
Putnam 175980455 113925521 40282427 330188403
Quitman 68352743 32513989 6092091 106958823
Rabun 164485889 133151253 54163809 351800951
Randolph 106480478 59848428 20921687 187250593
Richmond 156380756 162110192 151019831 469510779
Rockdale 88482525 39055609 254195 127792329
Schley 79522607 40466003 6834130 126822740
Screven 172324311 81404850 7561004 261290165
Seminole 101743188 25882110 12126970 139752268
Spalding 91248799 52879667 53255849 197384315
Stephens 96915219 88907235 34518725 220341179
Stewart 133898764 91027618 6046820 230973202
Sumter 207949272 108409846 40519661 356878779
327
STATE HIGHWAY DEPARTMENT OF GEORGIA
SUMMARY OF CONSTRUCTION AUTHORIZATIONS
FROM BEGINNING OF CONSTRUCTION IN 1917 TO JUNE 30 1951
STATE FEDERAL OTHER TOTAL
COUNTY Talbot FUNDS 162742003 FUNDS 91336196 FUNDS ALLOTMENTS
10697586 264775785
Taliaferro 63218835 18492879 7858607 89570321
Tattnall 219678691 104812207 9747741 334238639
Taylor 198810461 89712964 11192414 299715839
Telfair 273684621 65153736 16826811 355665168
Terrell 130157828 84644278 34109725 248911831
1 Thomas 206334236 150567320 73958960 430860516
Tift 102042969 65357756 21462656 188863381
Toombs 203145198 172172229 31918571 407235998
Towns 127713571 44897221 19141308 191752100
Treutlen 136900615 22061995 21400738 180363348
Troup 229151556 165420152 105057121 499628829
Turner 81155687 38729064 7429070 127313821
Twiggs 127615641 62633177 8901966 199150784
Union 193534780 119251441 16556440 329342661
Upson 167602187 77689074 20921782 266213043
Walker 218481048 53996975 40716524 313194547
Walton 122129403 97855499 31974528 251959430
Ware 230607710 150303186 93756282 474667178
Warren 71208685 70791047 4246250 146245982
Washington 138669165 92075753 17291897 248036815
Wayne 208606642 64666766 49678588 322951996
Webster 58280786 39301699 6881131 104463616
Wheeler 166665275 67603821 20989016 255258112
White 148982635 43831133 33215796 226029564
j Whitfield 113441203 34453787 42563758 190458748
I Wilcox 145352428 61418673 5107147 211878248
1 Wilkes 131197390 89295163 36502014 256994567
Wilkinson 159939096 114111549 10048111 284098756
Worth 155693863 84310370 28831333 268835566
25626749938 15007628983 4861267500 45495646421
328
STATE HIGHWAY DEPARTMENT OF GEORGIA
SUMMARY OF CONSTRUCTION AUTHORIZATIONS
FROM BEGINNING OF CONSTRUCTION IN 1917 TO JUNE 30 1951
Reconciliation with Construction Cost Payments
Total Construction Cost Payments
Add
Cost to CompleteBy Funds
State 1331979065
Federal 1278181382
Other 2679200
42822370444
Encumbrances
2612839647
60436330
Total Construction Allotments
2673275977
45495646421329
STATE HOUSING AUTHORITY330
STATE HOUSING AUTHORITY
RECEIPTS 1951
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
Total
1324248
1324248
1950
1500000
1500000
1500000
PAYMENTS
420000
102530
140000
30524
5228
EXPENSE
Personal Services
Travel
Supplies Materials
Total expense payments 522530 175752
CASH BALANCES JUNE 30th
Budget Funds 801718 1324248
Total 1324248 1500000331
STATE HOUSING AUTHORITY
SUMMARY
I INTRODUCTION
Legislative Act approved January 31 1949 abolished the office of
I the State Director of Housing and created in lieu thereof the State
I Housing Authority Board composed of the State Treasurer the
I Comptroller General and the Governor
I FINANCIAL CONDITION
The office of the State Housing Authority Board ended the fiscal
I year on June 30 1951 with a surplus of 801718 available for oper
I ations subject to budget approvals and reported no outstanding
accounts payable or other liabilities
1 AVAILABLE INCOME AND OPERATING COSTS
The Board had on hand at the beginning of the fiscal year a cash
1 balance in the State Treasury of 1324248 and no additional funds
I were required to meet the Boards operating costs in the year
3 522530 of the available funds was expended for expense of the
1 Board and 801718 remained on hand June 30 1951 and will be
1 available for expenditure in the next fiscal period subject to budget
I reapprovals
The State Treasurer is disbursing officer for the Board and
ai accounts were found in good condition333
JEKYLL ISLAND
COMMITTEE334
JEKYLL ISLAND COMMITTEE
RECEIPTS 1951
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustment 9608050
CASH BALANCE JULY 1st
Budget Funds
PAYMENTS
00
Total 9608050
1950
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Insurance
Equipment
Miscellaneous
1388292
270824
298482
58998
33360
17040
629482
1178548
980485
323731
Total expense payments 5179242
CASH BALANCE JUNE 30th
Budget Funds 4428808
9608050335
JEKYLL ISLAND COMMITTEE
INTRODUCTION
The Jekyll Island State Park Authority was created as a public
corporation by Legislative Act approved February 13 1950 and is
Lessee of Jekyll Island
The Jekyll Island Committee was appointed by the Governor and
is charged with the duty of repairing and improving the buildings
and grounds of Jekyll Island
Members of this Committee are
D B Blalock Chairman
John K Calhoun SecretaryTreasurer
H E Barrett
Mike Benton
J D Compton
FINANCIAL CONDITION
The Jekyll Island Committee ended the fiscal year on June 30
1951 with a surplus of 1856086 available for operations subject
to budget approvals after providing reserve of 2572722 for liqui
dation of outstanding accounts payable
AVAILABLE INCOME AND OPERATING COSTS
Allotment of State Appropriation Funds to the Committee through
budget approvals in the year was 9608050 Of this amount
5179242 was expended for personal services travel insurance
equipment and other expenses during the year and 4428808
remained on hand June 30 1951 the end of the fiscal period
This remaining cash balance of 4428808 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 re
approvals after providing for liquidation of outstanding accounts pay
able
At the close of the year on June 30 1951 there were three regular
employees and four laborers on the payroll of the Committee336
JEKYLL ISLAND COMMITTEE
GENERAL
Members of the Jekyll Island Committee are bonded for 1000000
each
Books and records are well kept all funds disclosed by examina
tion have been accounted for and expenditures were within the limits
of budget approvals and supported by proper voucher
Appreciation is expressed to the members and staff of the Com
mittee for the cooperation and assistance given the State Auditors
Office during this examination and throughout the year338
SUPREME COURT
RECEIPTS
1951
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustment Lapses
Revenues Retained
Earnings
11500000 11500000
1692868 1800000
230351
463403
Total income receipts 13423218 13763403
NONINCOME
State Revenue Collections Unfunded
17500
11500
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded
1923109
25500
1358205
37000
Totals 15389327 15147108
PAYMENTS
EXPENSE
Personal Services
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Pensions Benefits
Equipment
Miscellaneous
14439042
100981
122204
18750
29922
1000
132996
190791
60
12694871
113882
85285
28315
21480
1125
1000
58380
189436
4725
Total expense payments 15035746 13198499
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
310581
43000
Totals 15389327
1923109
25500
15147108339
SUPREME COURT
SUMMARY
FINANCIAL CONDITION
At the close of the fiscal year on June 30 1951 there was a surplus
of 310581 in the accounts of the Supreme Court after providing the
necessary reserves of 43000 for revenue collections to be transferred
to the State Treasury and 16500 for U S Withholding Taxes to be
remitted to the Federal Government
REVENUE COLLECTIONS
Court costs in the amount of 424000 were collected by the Clerk
which with 25500 collections held at the beginning of the fiscal year
made a total of 449500 to be accounted for 406500 of this amount
was transferred to the State Treasury in the year and 43000
remained on hand June 30 1951 to be transferred in the next fiscal
period
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the Supreme Court for the year ended
June 30 1951 was 11500000 This was increased to 13192867 by
transfer of 1692867 from the State Emergency Fund to meet expen
ditures given budget approvals as provided by law
In addition to State Appropriation funds 230351 was received
from fees for admissions and certified records after providing for
273439 expenses paid from fees collected making total income for
the year 13423218
The 13423218 income and the 1923109 cash balance at the
beginning of the year made a total of 15346327 available with which
to meet expenditures approved on budget for the year
15035746 of the available funds was expended for operating
expenses in the year and 310581 remained on hand June 30 1951
and will be available for expenditure in the next fiscal period subject
to budget reapprovals
COMPARISON OF OPERATING COSTS
Cost payments of 15035746 in the year just closed compare with
13198499 for the previous fiscal year and 11997639 two years ago
Beginning January 1 1951 each Justice of the Supreme Court was340
SUPREME COURT
paid a contingent expense allowance at the rate of 30000 per month
in addition to salary fixed by law as authorized in General Appropria
tions Act approved February 21 1951 Total of allowances paid under
this Act to the close of the fiscal period on June 30 1951 was 12
60000
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 receipts dis
closed by examination have been properly accounted for and expendi
tures were within the limits of budget approvals and provisions of
State law
341
COURT OF APPEALS
13 342
COURT OF APPEALS
RECEIPTS 1951
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
Revenues Retained
Earnings
NONINCOME
State Revenue Collections Unfunded
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded
10300000
1178845
390668

9500
1953220
65500
1950
10300000
500000
630790
Total income receipts 11869513 11430790
7500
1469198
58000
Totals 13878733 12965488
PAYMENTS
EXPENSE
Personal Services
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Pensions Benefits
Equipment
Miscellaneous

12004874
85876
80689
24199
17556
1500
62895
194866
300
Total expense payments 12472155
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
Totals
1350578
56000
10503393
108652
79325
15025
101607
1500
1500
20898
113308
1560
10946768
1953220
65500
13878733 12965488343
COURT OF APPEALS
SUMMARY
FINANCIAL CONDITION
The accounts of the Court of Appeals reflected a surplus of 13
50578 at the close of the fiscal year on June 30 1951 after providing
the necessary reserves of 56000 for revenue collections to be trans
ferred to the State Treasury and 28790 U S Withholding Taxes to
be remitted to the Federal Government
REVENUE COLLECTIONS
Court Costs are collected by the Clerk of the Court and imbursed
into the State Treasury
In the period under review 599500 was collected which with
65500 held at the beginning of the year made a total of 665000
to be accounted for Of this amount 609000 was transferred to the
State Treasury and 96000 remained on hand June 30 1951 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 1951 was 10300000 This was
increased to 11478845 by transfer of 1178845 from the State
Emergency Fund to meet expenditures given budget approval as
provided by law
In addition to State Appropriation funds 390668 was received
from fees for admissions and certified records after paying 282712
expenses from fees collected making total income for the year 118
69513
The 11869513 income and 1953220 cash balance at the begin
ning of the period made total available funds 13822733
12472155 of the available funds was expended for operating
expenses in the year and 1350578 remained on hand June 30 1951
and will be available for expenditure in the next fiscal period subject
to budget reapprovals
COMPARISON OF OPERATING COSTS
Cost payments of 12472155 in the year just closed compare344
COURT OF APPEALS
with 10946768 for the previous fiscal year and 10411847 two
years ago
Beginning January 1 1951 each Judge of the Court of Appeals
was paid a contingent expense allowance at the rate of 30000 per
month in addition to regular salary fixed by law These allowances
were authorized by General Appropriations Act approved February 21
1951 and to the close of the fiscal period on June 30 1951 amounted
to 1080000
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 law345
SUPERIOR COURTS346
SUPERIOR COURTS
RECEIPTS 1951 1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 34920000 30000000
Budget Balancing Adjustments Lapses 629460
Total income receipts 35549460 30000000
NONINCOME
Public Trust Accounts
Judges Retirement Fund 505811 48110
Land Title Guaranty Fund 15750 20505
Solicitors General Retirement Fund 282400 379779
CASH BALANCES JULY 1st
Budget Funds 2110072
Public Trust Accounts
Judges Retirement Fund 2005868
Land Title Guaranty Fund 678245
Solicitors General Retirement Fund 387279
Totals 41534885
PAYMENTS
EXPENSE
Personal Services 33763841
Travel 1836178
Total expense payments 35600019
CASH BALANCES JUNE 30th
Budget Funds 2059513
Public Trust Accounts
Judges Retirement Fund 2511679
Land Title Guaranty Fund 693995
Solicitors General Retirement Fund 669679
Totals 41534885 34396045
1324653
2053978
657740
7500
34396045
27904869
1309712
29214581
2110072
2005868
678245
387279347
SUPERIOR COURTS
SUMMARY
FINANCIAL CONDITION
The accounts for the Superior Courts of Georgia reflected a cash
surplus of 2059513 at the close of the fiscal year on June 30 1951
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 1951 was 34920000 This was
increased to 35549460 by transfer of 629460 from the State
Emergency Fund to meet expenditures given budget approvals as
provided by law
The 35549460 provided as the current years appropriation
together with the 2110072 cash balance at the beginning of the
fiscal period made a total of 37659532 available
35600019 of the available funds was expended for salaries and
travel of Judges and SolicitorsGeneral in the year and 2059513
remained on hand June 30 1951
This remaining cash balance represents the excess of funds which
have been provided over obligations incurred and will be available for
expenditure in the next fiscal period subject to budget reapprovals
COMPARISON OF OPERATING COSTS
Cost payments of 35600019 in the year just closed compare with
29214581 for the previous fiscal period and 27847680 two years
ago
Under authority of Act approved February 10 1951 each Judge of
the Superior Courts was paid a contingent expense allowance at the
rate of 20000 per month in addition to salary fixed by law The pay
ment of this allowance was effective from the date of approval of
the Legislative Act and the total of allowances paid at the close of
the fiscal year on June 30 1951 was 4109310
Payments to SolicitorsGeneral for travel and other expenses in
the fiscal year amounted to 448336 and were made under authority
of Act of the General Assembly approved February 21 1951 which
provides in part348
SUPERIOR COURTS
Section 1 That each solicitorgeneral of this State shall be paid
quarterly for travel expenses at the rate allowed for State
employees when traveling by privately owned motor vehicles
or for the actual cost of transportation when traveling by pub
lic conveyance for subsistence clerical help telephone calls and
other expenses incurred in connection with their official duties
provided however that the sum paid to each solicitorgeneral
shall in no event exceed two thousand dollars 200000 per
annum Be it further provided that each solicitorgeneral is
hereby authorized to include the expenses incurred by any
assistant solicitorgeneral
PUBLIC TRUST FUND ACCOUNTS
Public Trust Fund receipts in the period under review were
505811 for Judges Retirement Fund 282400 contributions to
SolicitorsGeneral Retirement Fund and 15750 Land Title Regis
tration Fees a total for the year of 803961
Public Trust Fund balances in the State Treasury for the three
accounts at June 30 1951 were as follows
Judges Retirement Fund 2511679
SolicitorsGeneral Retirement Fund 669679
Land Title Guaranty Fund 693995
3875353
GENERAL
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 year349
JUDICIAL COUNCIL350
JUDICIAL COUNCIL OF GEORGIA
RECEIPTS 1951
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustments
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
Totals
500000
500000
391765
891765
500000
500000
14517
514517
PAYMENTS
EXPENSE
Personal Services
Travel
Communication
Publications
Total expense payments
CASH BALANCES JUNE 30th
Budget Funds
Totals
97500
84064
181564
710201
90000
28005
3697
1050
891765
122752
391765
514517351
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 prac
tice 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 1951 was 500000 The funds provided by appro
priation together with cash balance of 391765 at the beginning of
the fiscal period made a total of 891765 available
181764 of the available funds was expended in the year for
budget approved items of expense and 710201 remained on hand
June 30 1951 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 law353
DEPARTMENT OF
LABOR
ADMINISTRATION354
DEPARTMENT OF LABOR
DIVISION OF ADMINISTRATION AND FACTORY INSPECTION
RECEIPTS 1951 1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
Total income receipts
7000000 7000000
183799 327151
CASH BALANCES JULY 1st
Budget Funds
Total
7183799 6672849
1313
11448
7185112 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
5875000
1102709
19585
43437
22500
1250
52500
5000
7121981
63131
5496000
1080172
2215
36026
9234
1250
27475
25612
5000
6682984
1313
7185112
6684297355
DEPARTMENT OF LABOR
DIVISION OF ADMINISTRATION AND FACTORY INSPECTION
SUMMARY
FINANCIAL CONDITION
The Division of Administration and Factory Inspection of the
Department of Labor ended the fiscal year on June 30 1951 with a
cash surplus of 63131 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 1951 was 7000000 This
was increased to 7183799 by transfer of 183799 from the State
Emergency Fund to meet expenditures approved on budgets as pro
vided by law
The 7183799 funds provided as the current years appropriation
together with the 1313 cash balance at the beginning of the fiscal
year made a total of 7185112 available
7121981 of the available funds was expended in the year for
budget approved items of expense and 63131 remained on hand June
30 1951
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
The Divisions expenditures for operations are compared for the
past three years in the following statement356
DEPARTMENT OF LABOR
DIVISION OF ADMINISTRATION AND FACTORY INSPECTION
YEAR ENDED JUNE 30
1951
1950
1949
Personal Services
Travel Expense
All other expenses
Number of Employees June 30
5875000 5496000 4773750
1102709
144272
7121981
17
1080172
106812
6682984
17
1032347
39354
5845451
16
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 con
dition 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 year357
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY358
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
RECEIPTS 1951
6500000
76452
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustments
Revenues Retained
Grants from U S Government 340214133
Transfers Other Spending Units 17760604
1950
6500000
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
Total
249603075
4804104
329029981 251298971
1454938287
233698101
25849865
280948
10656139
10394742913
109287
1696885
1298004320
220281789
283684962
1131219
11128206
10238514942
4953724
565666
12450783832 12299656351
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Pensions Benefits
Equipment
Miscellaneous
213605762
9601914
3820244
2902092
1065753
5295978
612134
15591155
27750
9050
14122884
1625273
563278
200265592
9122562
4002000
2701981
938408
6332021
951362
14816197
27750
45200
6383426
5738199
446340
Total expense payments
NONCOST
Public Trust Funds
Unemployment Benefits 731376369
Private Trust Account 25694700
CASH BALANCES JUNE 30th
Budget Funds 70842853
Public Trust Funds 11352002932
Private Trust Account 45878
Revenue Collections Unfunded 1977833
268843267 251771038
1362058138
278840525
10656139
10394742913
109287
16r 6885
Total 12450783832 12299656351DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
CURRENT BALANCE SHEET
JUNE 30 1951
359
ASSETS
CASH ASSETS
REVENUE FUND
Available Cash
PUBLIC TRUST FUNDS
Contrib and Benefit Funds
Deposits in U S Treasury
Available Cash
11334058383
17944549
1977833
11352002932
PRIVATE TRUST FUND
Veterans Readjustment Allowance Fund
Bank Overdraft
Accounts Receivable
Due from Veterans Adm
Employees Bond Purchasing Acct

6000
OPERATING ACCOUNT
Cash on Hand and in Bank
In State Treasury
Special Building Property Fund
6000 51878 51878
2034702 68800000 8151
70842853
11424875496
LIABILITIES
CASH LIABILITIES
Accounts Payable
Purchase Orders Outstanding
RESERVES
Public Trust Funds
Unemployment Compensation 11352002932
Private Trust Fund
Employees Bond Purchase Fund 51878
Revenue Funds
To be imbursed in State Treasury 1977833
SURPLUS
For Gen Operators Subject to Budget Approval 69750384
For OperationsBuilding Property 8151
1084318
11354032643
69758535
11424875496360
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 1951 was 11352002932 of which 11334058383 was held in
the U S Treasury Department and 17944549 was on deposit in bank
and in transit This compares with 10394742913 in the fund at the
beginning of the fiscal year the increase of 957260019 representing
the excess of taxes or contributions over amount of benefit payments
for the period as follows
Contributions and Interest 1688636388
Less
Benefits Paid 731376369
Increase 957260019
FINANCIAL CONDITIONBUDGET FUND
There was a surplus of 69750384 in the General Operating Fund
and 8151 in the Building Property Fund of the Division at the end
of the fiscal year on June 30 1951 after providing the necessary re
serve of 1084318 to cover outstanding accounts payable
PRIVATE TRUST FUNDS
Private Trust Funds held by the Department on June 30 1951
amounted to 51878 for Employees bond purchase funds
REVENUE COLLECTIONS
Interest and penalties collected from employers in the year
amounted to 2962432 and rent on State owned property amounted
to 244410 which with a balance of 1696885 on hand at the begin
ning of the period made a total of 4903727 to be accounted for Of
this 4903727 to be accounted for 2925894 was funded in the State
Treasury as provided by law and 1977833 remained on hand June361
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
30 1951 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 1951 were 339644233 and 569900 was received
from the Bureau of Labor Statistics making a total of 340214133
From the 340214133 received 683918 was transferred to the
Department of Revenue for expense of collecting delinquent accounts
of employers for unemployment benefits and 1076686 to the State
Personnel Board for pro rata cost of Merit System Administration
leaving net income available for general operations of 338453529
The 338453529 income together with the 4156139 cash
balance at the beginning of the fiscal period made a total of 3426
09668 funds available
271774966 of the available funds was expended in the year for
budgetapproved items of expense and 70834702 remained on hand
June 30 1951
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 of the Department for the past three years are
compared in the following statement362
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
YEAR ENDED JUNE 30
1951
Personal Services 213591247
9601914
3794519
2902092
1048032
5295978
609294
18591155
27750
9050
1625273
14122884
555778
Travel Expense
Supplies
Communication Services
Heat Light Power Water
Printing Publicity
Repairs Alterations
Rents
Insurance Bonding
Indemnities
Equipment
Pensions To E R S
Miscellaneous
1950
200265592
9122562
4002000
2701981
938408
6332021
951362
17816197
27750
45200
5738199
6383426
446340
1949
Totals 271774966 254771038
192546063
9520551
3358037
2405937
876174
4901750
453222
16993796
27750
141605
3489746
453886
235168517
Number of Employees at June 30
648
715
749
BUILDING PROPERTY FUND
State Appropriation to the Department to be used toward purchase
of property was 6500000 for the year ended June 30 1951 This was
increased to 6576452 by transfer of 76452 from the State Emer
gency Fund to meet expenditures approved on budgets for labor sup
plies and other expense necessary to renting building now standing on
the property purchased
The 6576452 appropriation funds and 6500000 cash balance
on hand at the beginning of the period made a total of 13076452
available From this amount 13000000 was transferred to the Cap
itol Square Improvement Committee to apply on purchase of property
which was approved as provided by law leaving net income of 76452
68301 of the available funds was expended for janitors wages
supplies and other expenses incident to renting the building and
8151 remained on hand June 30 1951363
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
GENERAL
The Department of Labor consists of the Employment Security
Agency and the Division of Administration and Factory Inspection
the latter division being reported under separate cover
The Chief Accountant Fiscal Accountant and Cashier are each
bonded in the amount of 500000 and field deputies and clerks for
200000 each
Delinquent accounts are certified and collections handled by the
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 year365
DEPARTMENT OF LAW366
DEPARTMENT OF LAW
RECEIPTS
1951
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
Total income receipts
14000000
2864749
14000000
1510500
16864749 15510500
CASH BALANCES JULY 1st
Budget Funds
Total
606607
380000
17471356 15890500
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
CASH BALANCES JUNE 30th
Budget Funds
Total
14872832 13583197
319613 389993
212741 134120
321026 338250
579408 497956
550903 92833
71370
3750 4695
377243 214754
87664 28095
17396550 15283893
74806
606607
17471356 15890500367
DEPARTMENT OF LAW
SUMMARY
FINANCIAL CONDITION
The Department of Law ended the fiscal year on June 30 1951 with
a cash surplus of 74806 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
fiscal year ended June 30 1951 was 14000000 This was increased to
16864749 by transfer of 2864749 from the State Emergency Fund
to meet expenditures given budget approvals as provided by law
The 16864749 provided as the current years appropriation
together with the 606607 cash balance at the beginning of the fiscal
period made a total of 17471356 available
17396550 of the available funds was expended in the year for
budgetapproved items of expense and 74806 remained on hand
June 30 1951 the end of the fiscal year
This remaining cash balance of 74806 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 re
approvals
COMPARISON OF OPERATING COSTS
Expenditures by the Department of Law for the past three years
are compared in the statement following368
DEPARTMENT OF LAW
Personal Services
Travel
Supplies
Communication
Printing Publications
Repairs
Rents
Insurance and Bonding
Equipment
Miscellaneous
Number of Employees
at June 30th
YEAR ENDED JUNE 30th
1951 1950 1949
14872832 13583197 11674333
319613 389993 211660
212741 134120 146364
321026 338250 352897
579408 497956 618911
550903 92833 10250
71370
3750 4695 1250
377243 214754 267142
87664 28095 32365
Totals 17396550
15283893
30
13315172
31
29
GENERAL
Legislative Act approved February 20 1951 created within the
Law Department a bill drafting unit the expense of this unit to June
30 1951 will be reported in audit of the accounts of the General
Assembly since the law provides that the expense of the unit be paid
from this fund This Act provides
That there shall be a Director of said unit who shall be the
AttorneyGeneral and said unit shall be under his supervision and
control The Director shall receive the sum of two hundred
20000 per month for his services in connection with the duties
and functions provided for in this Act
That there shall be a Deputy Director of said unit who shall
be appointed by the Director The compensation of the Deputy
Director shall be that as now or hereafter provided for Assistant
AttorneysGeneral The Deputy Director shall aid and assist the
Director in the performance of the duties and functions provided
for in this Act and shall perform such other duties as may be
required of him by the AttorneyGeneral in connection with the
work of the State Department of Law
That the Director and Deputy Director shall upon request aid
and advise the members of the General Assembly in the drafting of
proposed legislation The Director and the Deputy Director shall
also upon request aid and advise the Governor and the heads of the369
DEPARTMENT OF LAW
various departments boards commissions and agencies of the
State Government in the drafting of proposed legislation
That all requests for the drafting of proposed legislation shall
wherever possible be submitted in writing and the Director is
hereby authorized and empowered to require that any request be
submitted in writing Said requests shall contain a statement as to
the purpose or purposes desired to be accomplished by the proposed
legislation and as to how such purpose or purposes shall be accom
plished Said requests shall contain all the information possible in
order to enable the person drafting the proposed legislation to
effectuate the desires of the person requesting the draft Said
requests shall be signed by the person making same
That the Director and the Deputy Director are hereby author
ized and empowered to conduct research studies on the subject of
legislation and related fields and to submit reports and informa
tion thereon to the General Assembly the Governor State and
local officials and the public
That in order more competently to perform their duties the
Director and the Deputy Director are hereby authorized and em
powered to consult with and obtain information and advice from
experts and persons familiar with the subject matter of requests
and to exchange ideas and material with similar agencies in other
States
That the Director is hereby authorized and empowered to
employ competent personnel including clerical help at such times
and for such periods as he may deem necessary to properly perform
the duties and functions provided for in this Act and to fix the
compensation therefor The Director is hereby authorized and
empowered to call upon the Assistant AttorneysGeneral and other
personnel of the State Department of Law to aid in the perfor
mance of the duties and functions provided for in this Act
That the funds necessary to carry out the provisions of this
Act shall be paid from the appropriation provided for the Legisla
tive Department or from any other appropriation that might be
available
The AttorneyGeneral 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 and370
DEPARTMENT OF LAW

expenditures for the period under review were within the limits of
budget approvals and supported by proper voucher
Appreciation is expressed to the AttorneyGeneral and the staff
of the Department of Law for the cooperation and assistance given
the State Auditors office during this examination and throughout the
year372
STATE LIBRARY
RECEIPTS
1951
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustments
TransfersOther Spending Units
Total income receipts
NONINCOME
Private Trust Account

3100000
141230
9561
3231669
140
3100000
14524
4856
3109668
CASH BALANCES JULY 1st
Budget Funds
Total
427642
503912
3659451 3613580
PAYMENTS
EXPENSE
Personal Services
Supplies Materials
Communication
Publications
Repairs
Insurance
Pensions Benefits
Equipment
Total Expense Payments
NONCOST
Private Trust Account
CASH BALANCES JUNE 30th
Budget Funds
Total
1246471
16822
12680
1331814
15376
500
58050
335666
3017379
140
641932
1219459
19196
11808
1601686
1849
500
28650
302790
3185938
427642
3659451
3613580373
STATE LIBRARY
CURRENT BALANCE SHEET
JUNE 30 1951
ASSETS
Carh in Bank
Cash on Hand
In State Treasury
LIABILITIES RESERVE SURPLUS
LIABILITIES
Accounts PayableBooks
Accounts PayableOperations
RESERVE
For Printing Court Reports
SURPLUS
For Operations
43929
126
597877
25321
5760
641932
31081
597877
12974
641932374
STATE LIBRARY
SUMMARY
FINANCIAL CONDITION
The State Library ended the fiscal year on June 30 1951 with a
surplus of 12974 after providing the necessary reserve of 31081 to
cover outstanding accounts payable and reserving 597877 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 1951 were 285190 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 This was increased to 1741230 by transfer of
141230 from the State Emergency Fund to meet expenditures given
budget approvals as provided by law
From the 1741230 provided as the current years appropriation
9561 was transferred to the State Personnel Board for the pro rata
cost of administering the State Merit System leaving net income of
1731669 with which to meet general operating expenses
Appropriation for the cost of printing court reports in the fiscal
year was 1500000
The 1731669 net income for general operating expenses and the
1500000 appropriation for printing court reports together with
427642 cash balance at the beginning of the fiscal year made a total
of 3659311 available to cover expense of operating the Department
and printing Court Reports in the year
1697165 of the available funds was expended for operating ex
penses 1320214 was paid for printing court reports and 641932
remained on hand June 30 1951
Of this remaining cash balance 31081 is for liquidation of out
standing accounts payable 597877 is reserved for printing court
reports and 12974 is surplus available for expenditure in the next
fiscal period subject to budget reapprovals375
STATE LIBRARY
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the state
ment following
YEAR ENDED JUNE 30th
1951
Personal Services 1246471
Supplies Postage and
Other Expense 127499
Printing Court Reports 1320214
Books for Library 323195
Totals 3017379
Number of Employees
at June 30th 6
1950
1219459
73255
1594411
298813
3185938
1949
1311813
51354
1149669
299369
2812205
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 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 State Librarian and her staff for
the cooperation and assistance given the State Auditors office during
this examination and throughout the year378
MILK CONTROL BOARD
RECEIPTS 1951
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriations 8000000 8000000
Budget Balancing Adjustments Lapses 4150 316407
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
Total
PAYMENTS
7995850 7683593
8901
12580
8004751 7696173
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
CASH BALANCES JUNE 30th
Budget Funds
Total
5362282
1812497
86477
344594
84793
10260
129500
7720
36217
120474
9937
8004751
5629215
1568784
133492
417342
302275
5100
121400
8933
91643
9088
7994814 7687272
8901
7696173379
MILK CONTROL BOARD
SUMMARY
FINANCIAL CONDITION
The Milk Control Board ended the fiscal year on June 30 1951
with a surplus of 9937 available for operations subject to budget
approvals and reported no outstanding accounts payable or other
liabilities
REVENUE COLLECTIONS
In the year ended June 30 1951 the Board collected 11667338
from licenses and fees levied against Milk Producers Milk Distribu
tors MilkProducersDistributors and Milk Stores as provided by law
all of which was transferred to the State Treasury within the period
lows
Revenue Collections for the past three years are compared as fol
YEAR ENDED JUNE 30th
FeesDevelopment Services Milk Producers 1951 4675400 3961225 2742611 288102 1950 2899119 2058481 2189463 1776057 1949 2127912
Milk Distributors 1639090
Milk ProDistrib 1927158
1790978

11667338 8923120 7485138
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Milk Control Board
in the year ended June 30 1951 was 8000000
The amount provided with which to meet expenditures approved
on budget for the fiscal year was 7995850 and the remaining 4150
of the appropriation was lapsed to the State General Fund as provided
by law
The 7995850 funds provided as the current years appropriation
and the 8901 cash balance at the beginning of the fiscal year made
a total of 8004751 available to cover the expense of operating the
Milk Control Board in the year
7994814 of the available funds was expended in the year for380
MILK CONTROL BOARD
budget approved items of expense and 9937 remained on hand June
30 1951
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
Personal Services
Travel Expense
Supplies and Materials
Communication Services
Printing Publications
Repairs
Rents
Insurance and Bonding
Equipment
Miscellaneous
Totals
Number of Employees at June 30
YEAR ENDED JUNE 30th
1951 1950 1949
5362282 5029215 3893256
1812497 1568784 908730
86477 133492 59547
344594 417342 213054
84793 302275 896446
10260 5100 885
129500 121400 66275
7720 8933 10136
36217 91643
120474 9088 3725
21
7994814
7687272
22
6052054
19
GENERAL
The Chairman of the Milk Control Board is bonded in the amount
of 1000000 and seventeen employees for 200000 each to May 1951
at which time number of bonded employees was reduced to fourteen
There was a slight increase in area activity as well as personal ser
vices and travel expense paid the past year but other expenses were
somewhat lower
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 yearSUPERVISING INSPECTOR
OF
NAVAL STORES
381382
SUPERVISING INSPECTOR OF NAVAL STORES
RECEIPTS 1951 1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 360000 360000
Budget Balancing Adjustments Lapses 360000 360000
Total income receipts 384
OIL AND GAS COMMISSION
RECEIPTS 1951
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 600000 600000
Budget Balancing Adjustments Lapses 109130 278991
Total income receipts
CASH BALANCE JULY 1st
Budget Funds
Total
490870 321009
52346
490870
373355
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Insurance
Equipment
Miscellaneous
Total expense payments
CASH BALANCE JUNE 30th
Budget Funds
Total
325800
61584
24221
17360
652
22400
9415
1250
500
463182
27688
280833
27558
5165
5776
15285
2250
26488
10000
373355
490870
373355385
OIL AND GAS COMMISSION
SUMMARY
FINANCIAL CONDITION
The Oil and Gas Commission of Georgia endedthe fiscal year on
June 30 1951 with a surplus of 32688 available for operations sub
ject to budget approvals and reported no outstanding accounts pay
able or other liabilities
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Commission in the
year ended June 30 1951 was 600000 The amount provided with
which to meet expenditures approved on budget for the fiscal year
was 490870 and the remaining 109130 of the appropriation was
lapsed to the State General Fund as provided by law
The 490870 provided as the current years appropriation
together with the 5000 cash balance at the beginning of the fiscal
period made a total of 495870 available
463182 of the available funds was expended in the year for bud
getapproved items of expense and 32688 remained on hand June 30
1951 and will be available for expenditure in the next fiscal period
subject to budget reapprovals
COMPARISON OF OPERATING COSTS
The Commissions operating costs for the last three years are
compared as follows386
OIL AND GAS COMMISSION
EXPENDITURES
Personal Services
Travel Expense
Supplies
Communication Services
Printing Publicity
Insurance Bonding
Other Expense
Equipment
Totals
Number of Employees June 30
YEAR ENDED JUNE 30
1951 1950 280833 1949
325800 280333
61584 27558 98615
24221 5165 2773
17360 5776 11692
22400 15285 3775
1250 2250 1250
10567 10000 26488 11931
463182
373355
410369
GENERAL
All receipts disclosed by examination have been accounted for and
expenditures were within the limits of budget approvals387
OLD CAPITOL
MILLEDGEVILLE
REBUILDING COMMITTEE388
OLD CAPITOL REBUILDING MILLEDGEVILLE
RECEIPTS 1951
INCOME FROM STATE REVENUE ALLOTMENTS
TransfersOther Spending Units 1073639
CASH BALANCES JULY 1st
Budget Funds 1073639
1950
1073639
Total
1073639
CASH BALANCE JUNE 30th
Budget Funds
Total
1073639
1073639
Transferred to Dept of Audits to reimburse for amounts expended in the year
for repairs within the Capitol building under authority of a resolution dated
March 29 1951
From audit report of W R Osborn Co Certified Public Accountants389
BOARD OF PARDONS AND PAROLES390
STATE BOARD OF PARDONS AND PAROLES
RECEIPTS 1951
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 12000000 12000000
Budget Balancing Adjustments 130623 561673
Total income receipts 1 12130623 11438327
NONINCOME
Private Trust Accounts
375000
279935
CASH BALANCES JULY 1st
Budget Funds
Private Trust Accounts
Total
39539
79935
416735
12625097 12134997
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Insurance
Pensions Benefits
Equipment
Miscellaneous
8314284
3168959
79499
233236
143362
14725
10000
17520
81256
5461
8338962
2843792
74780
239255
88646
70245
10500
146009
3334
Total Expense Payments 12068302 11815523
NONCOST
Private Trust Account
50000
200000
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Accounts
101860
404935
39539
79935
Total 12625097 12134997391
STATE BOARD OF PARDONS AND PAROLES
SUMMARY
FINANCIAL CONDITION
The State Board of Pardons and Paroles ended the fiscal year on
June 30 1951 with a surplus of 99138 after providing the necessary
reserve of 2722 to cover outstanding accounts payable and reserv
ing 404935 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 1951 was 12000000 This was
increased to 12130623 by transfer of 130623 from the State Emer
gency Fund to meet expenditures given budget approvals as provided
by law
The 12130623 provided as the current years appropriation together
with the 39539 cash balance at the beginning of the fiscal period
made a total of 12170162 available with which to meet expenditures
approved on budget for the fiscal year
12068302 of the available funds was expended for budget
approved items of current expense and 101860 remained on hand
June 30 1951 the end of the fiscal year
This remaining cash balance of 101860 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 re
approvals after providing for liquidation of 2722 in outstanding
accounts payable
COMPARISON OF OPERATING COSTS
The Boards expenditures for operating costs the past three years
are compared in the following statement392
STATE BOARD OF PARDONS AND PAROLES
YEAR ENDED JUNE 30
1951
EXPENDITURES
Personal Services 8314284
Travel Expense 3168959
Supplies 79499
Communication Services 233236
Printing Publicity 143362
Repairs 14725
Insurance and Bonding 10000
Pensions 17520
Equipment 81256
Miscellaneous 5461
Totals 12068302
1950
1949

8338962 8230556
2843792 2723098
74780 68436
239255 272928
88646 93146
70245 14740
10500 8082
146009 90491
3334 2161
11815523 11503638
Number of Employees June 30
29
29
28
GENERAL
Official bonds are on file in the amount of 1000000 for the
Treasurer and 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 year393
DEPARTMENT OF PARKS
HISTORICAL SITES AND
MONUMENTS394
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
1951
Appropriation
Budget Balancing Adjustments Lapses
Revenues Retained
Donations
Earnings Recreational Services
39300000
10600000
2500000
5204666
1950
39300000
3824116
6024533
Transfers Other Spending Units 260000 125750
Total Income Receipts 57344666 49022899
NONINCOME
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Total
EXPENSE
PAYMENTS
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 Accounts
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Accounts
123480
6179553
64498
17055836
58982
10749325
63647699 59772224
17293868 12765615
1298096 1161203
6613671 3949111
454453 358714
524071 203861
345081 344490
3173548 1779232
66820 43040
50650 78149
11550
4287854 4241833
52172 134949 1
34160284 25071747
12308099 28520924
6179553
Total 63647699 59772224DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
CURRENT BALANCE SHEET
JUNE 30 1951
ASSETS
Cash and in Banks 9047354
In State Treasury Yets Mem Park 8067464
Accounts Receivable
A H Stephens Park Funds at Park 5470
Chehaw State Park Funds at Park 1560
Capitol Cafeteria Balance on Comm Due 4623
Ga CoOp Service for the Blind 1586
Due from Barney Whitaker under terms of
Jekyll Island Lease See Comments 41360
395
LIABILITIES RESERVES SURPLUS
Accounts Payable Current
Outlay Development Cloudland
Outlay Development Magnolia Springs
Outlay Development Ga Veterans Park
Contracts
C L Rhodes Bal Robertson Dam White Co
Highway DeptEngineering
RESERVES
Sales Tax
Veterans Memorial Park
SURPLUS
17169417
299390
107860
20619
718262
1146131
1228820
1500000
58982
7349202
5886282
17169417396
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 1951 with a surplus of 5886282 available
for operations subject to budget approvals after providing the neces
sary reserve of 299390 to cover outstanding accounts payable and
reserving 8195943 for park developments 2728820 for contract
for dam being constructed in White County and 58982 Sales tax col
lections to be remitted to the Department of Revenue
Assets on this date consisted of 17114818 cash in bank and held
by the State Treasury and 34599 due from the several State Parks
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation to the Department in the year ended June 30
1951 for conservation was 29300000 which was increased to 399
00000 by transfer of 10600000 from the State Emergency Fund to
meet expenditures approved on budget as provided by law
Appropriation for the development of Veterans Park was 100
00000 making total funds provided as the current years appropria
tion 49900000
The Department had additional income of 7704666 from dona
tions earnings from the several State Parks and other sources mak
ing total receipts for the year 57604666
From the years receipts 260000 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 57344666
The 57344666 income and the 6179553 cash balance at the
beginning of the period made a total of 63524219 available with
which to meet expenditures approved on budget for the fiscal year
34160284 of the available funds was expended for budget
approved items of current expense and 12308099 for land buildings
and permanent improvements as scheduled in report leaving a cash
balance of 17055836 on hand June 30 1951 the end of the fiscal year
The first lien on this remaining cash balance is for liquidation of
299390 in outstanding accounts payable 10924763 is reserved for397
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
i contracts and park developments in process and the remainder will be
I available for expenditure in the next fiscal period subject to budget
reapprovals
COMPARISON OF OPERATING COSTS
Expenditures by the Department for the past three years are com
di pared in the statement following
YEAR ENDED JUNE 30th
1951
EXPENSE
Personal Services 17293868
Travel Expense 1298096
Supplies Materials 6613671
Communication 454453
Heat Light Power Water 524071
Printing Publications 345081
Repairs Alterations 3173548
Rents 66820
Insurance Bonding 50650
Indemnities 7100
Equipment 4287854
Miscellaneous 45072
Total Expense Payments 34160284
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
25071747 34750261
OUTLAY
Land Buildings and
Improvements 12308099 28520924
Total Cost Payments 46468383
Number of Employees
on Payroll June 30th 61 98
29584566
53592671 64334827
52
GENERAL
The Director of the Department is bonded in the amount of 10
00000 the Chief Engineer and Cashier for 500000 each and Park
Superintendents are bonded for 500000 each
Activities at the various State Parks have been checked and opera
tions of each park shown in the within report
Parks and Concessions are operated by the Department as follows398
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
A H Stephens Park
Operated by R E Daniel
All revenue from operations paid to the State Mr Daniel is paid
a salary of 15000 per month At June 30 1951 5470 was due
to be remitted to State Parks Department for receipts at the Park
A H Stephens Park Recreational Demonstration
Area Operated by Thos E Darden
All income paid to State Mr Darden is paid a salary of 22500
per month
Chehaw Park Operated by W M Wadsworth
All income paid to the State and Mr Wadsworth paid a salary
of 15000 per month At June 30 1951 1560 was due to be
remitted to State Parks Department for receipts at the Park
Crooked River Park
Operated by J L Buie
All income is paid to the State and Mr Buie is paid a salary of
17500 per month
Hard Labor Creek
Recreational Demonstration Area
Operated by E G Estes
All revenue is paid to the State and Mr Estes is paid 20000 per
month salary
Indian Springs Park Operated by Spencer Johnson
All revenue paid to the State and Mr Johnson received 25000
per month salary
Beginning April 1 1951 Mr H C Bowen operated the Park for
10 of concession sales and 50 of vending machine sales
Jefferson Davis Park
Operated by Range Harper
Revenue paid to State and Mr Harper paid a salary of 15000
per month
Jekyll Island Park
The Jekyll Island Park was operated under lease agreement from
April 27 1949 to December 31 1950 by Mr Barney Whitaker and
under the terms of the lease agreement the State was to receive
20 of the gross income received by Mr Whitaker in connection
with the operation of the Park399
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
For the fiscal year under review in the period July 1 1950 to
December 31 1950 Mr Whitaker was due to pay the State Parks
Department on the 20 gross income the amount of 292744 and
at the beginning of the period July 1 1950 Mr Whitaker was due
the Parks Department 128590 which was unpaid from previous
period making a total of 421334 due and payable to the Parks
Department in the period under review
Mr Whitaker made payments to the State Parks Department of
379974 leaving a balance of 41360 still due to the State as of
this date
The General Assembly at its 1950 session passed a bill known as
the Jekyll Island State Park Authority Act under which Act
all property at Jekyll Island was transferred to the jurisdiction
of the Authority
The Honorable Eugene Cook Attorney General of Georgia under
date of July 26 1950 held that the State Parks Department had no
jurisdiction over the operation of the Island except for the col
lection of revenue under the terms of the existing lease between
the State and Mr Whitaker and the pertinent section of this
opinion is quoted as follows It is clear from the provisions of
the Act above quoted Jekyll Island State Park Authority Act
that the Department of State Parks is entirely relieved from any
responsibility jurisdiction or control of Jekyll Island property
except for the collection of revenue under the terms of the exist
ing lease between the Department and Mr Barney Whitaker
Under the above stated conditions Mr Moye Director of the
State Parks Department should immediately take action to
obtain payment of the 41360 due the Department by Mr
Whitaker or refer same to the Attorney General for action if
necessary
At the time of the execution of the lease with Mr Whitaker the
Department was operating the Park and had on hand an inven
tory of operating supplies such as fuel oil food etc in the
amount of 491699 all of which was turned over to Mr Whitaker
under terms of the lease When the lease was cancelled as of
December 31 1950 there was an inventory of like items of
46441 making the amount of the supplies consumed by Mr
Whitaker in his operation 445258400
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
In an opinion of the Honorable Eugene Cook Attorney General
dated November 20 1951 it is held that the State Parks Depart
ment is not entitled to reimbursement for the supplies consumed
and the pertinent paragraphs of the Attorney Generals opinion
are quoted as follows
I reach the conclusion that under the terms of the lease con
tract the lessee was authorized to use or consume the perishable
supplies without charge as provided in paragraph 3 in question
and that he was required to maintain all other properties inven
tory and equipment against loss or damage normal wear and
tear and fire and wind storm excepted as provided under para
graph 5 in question
Therefore it is my opinion that the lessee Mr Whitaker is
not indebted to the State Parks Department for the difference
between the original inventory of perishable supplies such as food
and fuel oil and the amount of such supplies he had on hand at
the termination of the lease
It is evident by the above quoted opinion that the State Parks
Department has been relieved of all responsibility in connection
with Jekyll Island except that of collecting the percentage of gross
income above cited and that the responsibility for accounting for
all lands buildings furniture fixtures equipment and other prop
erties of the State located at Jekyll Island is lodged in the Jekyll
Island State Park Authority created by Act of Legislature
Mr Whitaker is bonded in the amount of 2000000 to the State
of Georgia by the General Casualty and Surety Company
Kolomoki Park Operated by B H Collier
All revenue is transferred to the State and Mr Collier is paid
20000 per month salary
Laura S Walker Park Operated by C H Morgan
Revenue from the Park is paid to the State and Mr Morgan is
paid 22500 per month salary
Little Ocmulgee Park Operated by Lee Wilcox
Revenue from the Park is paid to the State and Mr Wilcox is
paid salary of 22500 per month401
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
Magnolia Springs Park
Operated to December 1950 by J W Poythress who was paid a
salary of 22500 per month and retained earnings from the park
Beginning April 1 1951 the Park was operated by M W Field
who is paid 25000 per month salary and he remits to the State
10 of sales
Franklin D Roosevelt Operated by Russell Hadaway
Revenue from Park is paid to the State and Mr Hadaway paid a
salary of 22500 per month
Veterans Memorial Park Operated by J P Bridges
Revenue is paid to the State and Mr Bridges paid 30000 per
month salary
The Club House was operated in July and August 1950 by R S
Rostella and remitted 107 of revenue to the State
By J P Bridges in September 1950
By Lovie Wells from October 1 1950 to April 22 1951 and re
mitted 5 of revenue to State
April 22 1951 to June 30 1951 included in report to Parks De
partment by J P Bridges
Vogel State Park
Operated by Frank Allison
Revenue is remitted to the State and Mr Allison received 25000
per month salary
The Walasiyi Inn is operated by Mrs W L Chambers and W of
revenue is remitted to the State
Capitol Cafeteria
Operated by Mrs Mary C Lee
3 of gross revenue is paid to the State At June 30 1951 4623
was due the State Parks Department as the unpaid balance of 3
of gross revenue
Georgia Coop State Office
Building Operated by Georgia Coop for the Blind
3 of gross revenue paid to the State At June 30 1951 1586
was due the State Parks Department as the unpaid balance of 3
of gross revenue402
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
During the period under review timber was cut at Chehaw and
Hard Labor Creek Parks for lumber for general use at the Parks The
Watkins Lumber Company was paid 604580 for cutting and sawing
at Chehaw Park and L A J Morris was paid 100455 for hauling
lumber to various parks B Richardson was paid 671600 for cutting
and sawing at Hard Labor Creek Park All of the above expense in
connection with providing lumber for repairs and construction at the
various parks was charged as repair expense
Included in expenditures for dam and sluiceway in the White
County Park Area is the amount of 500000 paid to C L Rhodes
Contractor for damages caused the contractor due to delay in the
State securing titles to land from the U S Government A new con
tract was made with C L Rhodes by the Parks Department in the
year on which 1832921 was paid for sluiceway extension and
5592330 on cost of dam to June 301951 Contract for construction of
dam was 6821150 leaving a balance of 1228820 unpaid on the
contract at June 30 1951 Engineering services in connection with
this project are being performed by the State Highway Department
The payment of 500000 to C L Rhodes Contractor for damages
is supported by Engineers recommendation Copy of which follows
Atlanta
November 27 1950
SP 1122 1 White County
Mr A N Moye Director
State Parks Department
State Capitol
Atlanta Georgia
Dear Mr Moye
You are acquainted with the facts concerning the delay to the
work of Mr C L Rhodes Contractor caused by our inability to
secure the land on which the dam is situated between August
13 and September 14 1950
Mr Rhodes claim for damages in the amount of 577070 is
attached as are the comments of the Resident Engineer Mr
L P Stapleton and the Division Engineer Mr Vernon Smith
Mr Bennett Mr Rhodes and I have discussed the claim at some
length this morning and the latter has offered to accept the403
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
amount of 500000 in full settlement It is my opinion that this
is a reasonable amount and I recommend the amount of 500000
be paid to Mr Rhodes in full settlement
Very truly yours
s M L Shadburn
State Highway Engineer
MLSRHBct
cc Mr L P Stapleton Mr R H Bennett Mr V W Smith
PAYMENT RECOMMENDED
AS ABOVE
s R H Bennett
Special Engineer
Books and records of the Parks Department were found much im
proved over conditions existing at time of previous examination
Receipts of the State Parks Department disclosed by examination
have been accounted for and expenditures were within the limits of
budget approvals and supported by proper voucher
Director Moye and his staff are to be commended for the legal and
proper manner by which the financial accounts of the Department were
handled in this last fiscal year under review
Appreciation is expressed to the officials and staff of the Depart
ment of Parks for the cooperation and assistance given the State Aud
itors office during this examination and throughout the year404
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
DETAIL OF EQUIPMENT PURCHASES
YEAR ENDED JUNE 30 1951
Pr Log TongsKolomoki
Paint BrushKolomoki
Chains and Chain HooksMagnolia Springs
Brass TagsVogel
Water HouseCrooked River
300 Checking PinsMagnolia Springs
3 Diving Boards FDR Park
24 Blankets 12 SpreadsWalasiyi Inn
6 Pr PillowsWalasiyi Inn
16 Doz Sheets Pillow Cases TowelsWalasiyi Inn
Kitchen Supplies EquipWalasiyi Inn
Cups Saucers Plates etcWalasiyi Inn
FilmsGeneral Office
Mower PartsA H Stephens Park
1 MowerA H Stephens Park
Fan ShutterKolomoki
Bath Room FixturesVeterans Park
16 Doz Spreads Pillow Cases TowelsVogel
Wild Life Slide CaseKolomoki
Saw PartsHard Labor Creek
4 Sets Pitching Horse ShoesVogel
Snack BlockGeorgia Veterans
Electric FansGeorgia Veterans Cafe
Fuel Gas SystemVogel
Drinking FountainsGeorgia Veterans
Kitchen Silver ChinaFDR Park
Egg BeaterWalasiyi Inn
2 Medicine CabinetsWalasiyi Inn
Tools Axes Hammers etcKolomoki
1 1950 Ford Pickup Truck
Smith Motor CoGeorgia Veterans 1
Shower Curtains HooksWalasiyi Inn
1 Desk 1 Desk Chair 2 Straight
Chairs 3 Filing CabinetsKolomoki
Miscellaneous ToolsKolomoki
Injector PumpChehaw
Weed CuttersMagnolia Springs
Circular SawHard Labor Creek
25 Drawers for MuseumKolomoki
Diving BoardCrooked River
Grease GunA H Stephens
FilesGeorgia Veterans
50 Wire Checking BasketsHard Labor Creek
ChairKolomoki
4 UniformsWalasiyi
1000
202
3085
1437
4578
2150
21261
15307
5100
13949
4272
5316
300
600
41410
8141
7507
29950
1817
2004
1372
1485
28283
32500
34418
9600
225
637
2498
28218
1920
29675
2385
24000
330
745
12500
6715
325
775
5450
300
5600405
DEPARTMENT OP PARKS HISTORICAL SITES AND MONUMENTS
DETAIL OF EQUIPMENT PURCHASES
YEAR ENDED JUNE 30 1951
Beach UmbrellasVogel 995
Beach UmbrellasMagnolia Springs 995
Beach UmbrellasLaura S Walker 995
2 Cast Iron Sugar KettlesPrison Crew 1876
200 Mattress CoversA H Stephens RDA 45000
Baseball BatsPrison Crew 882
Cooking Utensils ChinaA H Stephens RDA 19225
Cooking Utensils ChinaCrooked River 18176
CompressorCafeteria 16315
y2 Ton Chev Truck
Lamar Chevrolet CoGeneral Office 146930
625
2684
494
2185
350
70 MattressesA H Stephens RDA 87465
3000
510
Mail BoxAmicolola Falls
Recreation EquipmentPrison Crew
Towels 2 Oil DrumsLittle Ocmulgee
ShovelsPrison Crew
Mattress CoverA H Stephens
Shower CurtainsVogel
Life BuoyHard Labor Creek
RangeA H Stephens RDA 54423
4797
4320
4300
17600
1508
1385
850
9700
5692
613
27450
67900
6938
4595
858
China GlassesTavern
Life Saving RingsVogel
Cups GlassesFDR
36 BlanketsFDR
ToolsPrison Crew
Ice ChestGeneral Office
2 Garbage CansAmicolola
500 Plastic Card HoldersMuseum
HeatersChehaw
Mail BoxFort Yargo
Adding MachineGeneral Office
Camera Camera EquipGeneral Office
Window FansGeneral Office
1 PresToLineGeneral Office
1 ClockVeterans Mem Park
Concrete MixerVeterans Mem Park 229000
Wheel BarrowsVeterans Mem Park 22932
Weed CuttersUnderwaterVeterans Mem Park 32500
8 Costumers ChromeVeterans Mem Park 10840
Meat GrinderVeterans Mem Park 24700
Cooking Pots Equip 7010
Fire ExtinguisherVeterans Meim Park 49940
Drink BoxesVeterans Mem Park 154000
Outboard MotorVeterans Mem Park 29950
Play Ground EquipmentVeterans Mem Park 18250406
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
DETAIL OF EQUIPMENT PURCHASES
YEAR ENDED JUNE 30 1951
Play Ground EquipmentVeterans Mem Park 35334
TransplanterVeterans Mem Park 15000
1Ton Chev Truck
Brannon Motor CoVeterans Mem Park 195728
Sheets Pillow CasesVeterans Mem Park 16460
Bed SpreadsVeterans Mem Park 7428
Play Ground EquipmentVeterans Mem Park 70850
Spal Dispensers Kitchen EqVeterans Mem Park 4950
Ton Chev Truck
Lamar Motor CoVeterans Mem Park 130395
Coffee PotVogel 2160
Curtain RodsVogel 3156
Life Savers FrtVogel 93
Drink BoxesLaura S Walker 85000
Bush HooksWhite Co Area 675
Water HoseGa Veterans Park 1950
4287854407
DEPARTMENT OF PARKS HISTORICAL SITES AND MONUMENTS
PAYMENTS BY ACTIVITY
YEAR ENDED JUNE 30 1951
BY ACTIVITY
Allatoona Park
Amicolola
Black Rock Mountain
Cafeteria at State Capitol
Sales Previous Period
Chehaw State Park
Cloudland Canyon Park
Crooked River Park
Jeff Davis Memorial Park
Fort Mountain State Park
Ft Yargo State Park
General Office
Ga Vets Memorial Park

Veterans Memorial Park Cafe
Hard Labor Creek Park
Indian Springs Park
Jekyll Island Park
Kolomoki State Park
Little Ocmulgee Park
Magnolia Springs Park
Maintenance General
Prison Crew
Roosevelt State Park
Roosevelt Tavern
Museum
A H Stephens Park
A H Stephens RDA
Vogel State Park
Vogel Walasiyi Inn
Laura S Walker Park
White County Area Park
Confederate Battle Markers
Cassville
New Echota
New Hope
Resaca
Ringgold
Rocky Face
TOTAL
98119
95841
155525
162143
10000
443828
181757
658174
202759
261869
166438
5469773
9104524
87542
1358483
1172019
345705
5174021
837641
895647
1516624
3318328
1208135
615498
9700
568461
787786
1309117
135337
747803
9190582
35251
24000
18000
36000
51897
34056
46468383409
STATE PERSONNEL BOARD410
STATE PERSONNEL BOARD
RECEIPTS 1951
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 12761514
CASH BALANCE JULY 1st
Budget Funds
Total
PAYMENTS
877752
1950
10652512
574276
13639266 11226788
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Pensions Benefits
Equipment
Miscellaneous
CASH BALANCES JUNE 30th
Budget Funds
Total
10190116
231915
564569
308748
41289
115327
185791
348085
3000
590467
243128
56807
760024
7625562
204593
432870
258569
34085
297514
34324
333773
3000
1650
247916
826960
48220
Total expense payments 12879242 10349036
877752
13639266 11226788411
STATE PERSONNEL BOARD
SUMMARY
FINANCIAL CONDITION
The State Personnel Board ended the fiscal year on June 30 1951
with a surplus of 277537 available for operations subject to budget
approvals after providing the necessary reserve of 482487 to
cover outstanding accounts payable
AVAILABLE INCOME AND OPERATING COSTS
Income of the Personnel Board is derived from assessments on
the Department served based on a pro rata share of the Boards
operating cost Receipts from assessments in the year ended June 30
1951 amounted to 12761514 as follows
Banking Department of
Education Department of
Employees Retirement Fund
Entomology Department of
Highway Department of
Labor Employment Security Agency
Library
Military Department of
Mines Mining and Geology
Public Health Department of
Public Health Department ofAlto Medical Center
Public Health Department ofBattey 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
Revenue Department of
Supervisor of Purchases
28110
669056
8220
48130
2138114
1076686
9561
53036
16840
1605615
248697
1072810
592620
42681
1634119
15755
17345
2284272
122479
32981
6247
93428
904934
39778
12761514412
STATE PERSONNEL BOARD
The income from assesments together with 877752 cash balance
at the beginning of the fiscal period made a total of 13639266 avail
able
12879242 of the available funds was expended in the year for
budgetapproved items of expense and 760024 remained on hand
June 30 1951 the end of the fiscal year
The first lien on this 760024 cash balance is for liquidation of
482487 in outstanding accounts payable and the remainder of
277537 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 30th
1951 1950
Personal Services 10190116 7625562
Travel Expense 231915 204593
Supplies 564569 432870
Communication Services 308748 258569
Heat Light Power Water 41289 34085
Printing Publicity 115327 297514
Repairs 185791 34324
Rents 348085 333773
Insurance Bonding 3000 3000
Pensions 590467 247916
Indemnities 1650
Equipment 243128 826960
Miscellaneous 56807 48220
Totals 12879242 10349036
1949
5086469
125873
210787
188364
33568
193317
19510
326420
3000
246641
37195
6471144
Number of Employees June 30
33
33
21413
STATE PERSONNEL BOARD
The operating costs of the Board have increased the past two years
due to expansion taking additional State Departments into the Merit
System as authorized by Legislative Acts of 1949 and 1950
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 have been 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 year415
STATE BOARD
OF
PHARMACY
Drug Inspection
416
GEORGIA STATE BOARD OF PHARMACY
DRUG INSPECTION DIVISION
RECEIPTS
1951
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation

Budget Balancing Adjustment
Revenues Retained Earnings
Transfers Other Spending Units
Total Income Receipts
2400000
171756
4000
120000
2400000
290075
1000
120000
2112244 1990925
CASH BALANCES JULY 1st
Budget Funds
Total
13481
2125725
60156
2051081
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Insurance
Indemnities
Equipment
Miscellaneous
1483500
334875
24924
30681
1096
6300
2250
117000
11000
1000
1589500
353317
24985
32823
28800
4000
4175
Total Expense Payments
2012626
2037600
CASH BALANCES JUNE 30th
Budget Funds
Total
113099
2125725
13481
2051081417
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 1951 with a surplus of
113099 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 1951 was 2400000 The amount provided with
which to meet expenditures approved on budget for the fiscal year
was 2228244 and the remaining 171756 of the appropriation was
lapsed to the State General Fund as provided by law
In addition to the 2228244 provided as the current years appro
priation 4000 was received from miscellaneous sales making total
income receipts 2232244
From the 2232244 received 120000 as transferred to the
Department of Agriculture for laboratory services leaving net income
in the year 2112244
2112244 income together with the 13481 cash balance at the
beginning of the fiscal period made a total of 2125725 available
2012626 of the available funds was expended in the year for
budgetapproved items of expense and 113099 remained on hand
June 30 1951 the end of the fiscal year
This remaining cash balance of 113099 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
reapprovals
COMPARISON OF OPERATING COSTS
The Divisions operating costs for the past three years are com
pared in the statement following418
GEORGIA STATE BOARD OF PHARMACY
DRUG INSPECTION DIVISION
YEAR ENDED JUNE 30th
Personal Services
Travel Expensai
Supplies
Telephone Telegraph Postage
Heat Light Power Water
Printing Publicity
Repairs
Insurance Bonding
Indemnities
Equipment
Miscellaneous
1951
1483500
334875
24924
30681
1096
6300
2250
117000
11000
1000
1950
1589500
353317
24985
32823
28800
4000
4175
1949
1474192
401508
23147
27271
1750
5945
2012626 2037600
1933813
Number of Employees June 30
INDEMNITIES
The Workmens Compensation Board on May 11 1951 awarded
Mr J E Bush former employee injured on duty compensation of
2400 per week commencing September 27 1950 and continuing for a
period not to exceed 350 weeks less the number of weeks from Sep
tember 27 1950 through February 28 1951
He was awarded 75000 for hospital surgical ambulance doctors
and medical expenses
Payment on the award by the Pharmacy Board through June 30
1951 was 117000
GENERAL
The Chief Inspector is bonded in the amount of 500000
Secretary for 500000 and Drug Inspectors for 100000 each
the
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 year420
STATE PORTS COMMITTEE
RECEIPTS 1951
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 4000000
Budget Balancing Adjustments Lapses 916066
CASH BALANCES JULY 1st
Budget Funds
Total
526379
1950
4000000
1977953
Total income receipts 3083934
5977953
247047
3610313
6225000
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Repairs
Rents
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Equipment
CASH BALANCES JUNE 30th
Budget Funds
Total
2839992
338683
94724
116405
109000
48255
17500
3564559
45754
2069992
373821
35397
80401
61044
60000
26500
2707155
2991466
526379
3610313 6225000421
STATE PORTS COMMITTEE
SUMMARY
INTRODUCTION
The State Ports Committee was created by Executive Order dated
August 8 1951 and the Hon J D Robinson Jr of Fulton County
Hon Peter Roe Nugent of Chatham County and Hon M M Monroe
of Ware County were appointed members thereof
The members of this Committee were appointed and constituted
the Agents of the Governor of the State of Georgia to act collectively
to make capital improvements and purchases of necessary equipment
of the Georgia Ports Authority deemed advisable by them and to ap
propriate within and subject to the funds made available for such pur
poses by said Act the expenditure of such funds to be controlled by
and subject to all laws and regulations now in force and effect appli
cable to departments of the State Government
The Hon James W Smth was appointed SecretaryTreasurer of
the Committee and delivered to the Committee a fidelity bond in the
amount of 2500000
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the expenses of the Committee for the
year ended June 30 1951 was 4000000 The amount provided with
which to meet expenditures approved on budget for the fiscal year was
3083934 and the remaining 916066 of the appropriation was
lapsed to the State General Fund as provided by law
The 3083934 appropriation funds provided and the 526379
cash balance at the beginning of the fiscal period made a total of
3610313 available
3564559 of the available funds was expended for personal ser
vices travel and other budgetapproved items of expense and 45754
remained on hand June 30 1951
This remaining cash balance of 45754 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 re
approvals422
STATE PORTS COMMITTEE
COMPARISON OF OPERATING COSTS
The 3564559 expenditures in the year ended June 30 1951 are
compared with 5698621 expenses paid the previous year through
the Georgia Ports Authority Account as follows
YEAR ENDED June 30
EXPENSE
Personal Services
Travel
Supplies
Communication
Rents
Repairs
Miscellaneous
Equipment
Total Expense Payments
OUTLAY
Equipment
Total Cost Payments
1951 1950
2839992 2069992
338683 373821
94724 35397
116405 80401
109000 60000 61044
17500 26500
48255
3564559 2907155 2991466
3564559 5698621
Number of Employees June 30
GENERAL
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 members and staff of the Com
mittee for the cooperation and assistance given the State Auditors
office during this examination and throughout the year
423
STATE PROPERTIES
COMMISSION
Chattanooga Hotel Properties424
STATE PROPERTIES COMMISSION
RECEIPTS 1951 1950
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained
Rent on Investment Properties 649572 712950
Total Income Receipts 649572 712950
NONINCOME
State Revenue Collections Unfunded 1160424 907057
CASH BALANCES JULY 1st
State Revenue Collections Unfunded 1635222 728165
Total 3445218 2348172
PAYMENTS
EXPENSE
Publications 32760
Miscellaneous
Taxes State County City Tennessee 649572 680190
CASH BALANCES JUNE 30th
State Revenue Collections Unfunded 2795646 1635222
Total 3445218 2348172
425
STATE PROPERTIES COMMISSION
SUMMARY
I EASTERN HOTEL LEASE CONTRACT
The Eastern Hotel property of the State of Georgia the lease
contract of which is covered in the within report is situated in the
I City of Chattanooga Hamilton County Tennessee known as the East
ern Hotel Property fronting 61 feet on Market Street and extending
back along East Eleventh Street 167 feet
From June 1 1950 to October 31 1950 the property was leased to
tenant at will
On October 30 1950 lease agreement was made between the State
of Georgia acting through its State Properties Commission pursuant
to an Act of the General Assembly of Georgia approved March 28
1935 as amended by an Act of the General Assembly of Georgia ap
proved February 16 1950 and the Tennessee Valley Hotels Inc This
lease is for a term of ninetynine years beginning on November 1
1950 and expiring October 31 2049 and provides in part as follows
2 a The Lessee shall pay the following amounts as annual
rental in twelve equal installments payable monthly in
advance at the office of the State Treasurer State Capitol
Atlanta Georgia upon the first day of each month during
term of the lease towit
Prom Nov 1 1950 to Oct 31 1955 360000 per annum
From Nov 1 1955 to Oct 31 1965 480000 per annum
From Nov 1 1965 to Oct 31 1980 600000 per annum
From Nov 1 1980 to Oct 31 2000 750000 per annum
From Nov 1 2000 to Oct 31 2049 1000000 per annum
b In addition to the said amounts which shall be received
by the Lessor as net rental for said property Lessee agrees
agrees to pay during the entire term of this lease ad val
orem and other property taxes both on the lot and the
improvements as they are now or may hereafter be made
assessed against the demised premises levied by the City
of Chattanooga the County of Hamilton Tennessee and
the State of Tennessee and all street and sidewalk improve
ments curbing white lights sewers or any other kind of
assessments which may be lawfully assessed against the
said property
3 e Lessee agrees That it will begin to demolish dispose and426
STATE PROPERTIES COMMISSION
remove from said premises at its own expense and risk the
old building erected thereon and its contents provided that
salvage of said building and its contents shall be the abso
lute property of the Lessee and to erect in lieu of said
building a hotel office or other business building or struc
ture or combination of the same of fireproof construction
in accordance with the accepted meaning of the term fire
proof at its own expense and risk at a cost not to be less
than two hundred fifty thousand 25000000 dollars
however Lessee may utilize the old building now on said
premises or any part thereof which Lessee deems useable
without demolishing and removing the same and agrees
that it will commence erection of said building or structure
prior to November 1 1951 and that it will complete said
building or structure so as to be suitable for occupancy
within twelve months after commencement of construction
or begin payment of rent as though same were completed
g Lessee agrees That it will pay the fire insurance premiums
on not less than thirty thousand 3000000 dollars on the
said building and improvements as they are now and on not
less than five thousand 500000 dollars on its contents
and on not less than seventyfive percent of the value of
the building or structure to be erected and improvements as
they may hereafter be made and to pay the premiums on a
reasonable amount of liability insurance
4 b Lessor agrees That the rental installments shall abate
during the period of demolition and construction commenc
ing with such demolition and ending at such time as said
building or structure to be erected is suitable for occupancy
or for a period of twelve months whichever is the shorter
PLAZA HOTEL LEASE CONTRACT
This property is a four story brick building fronting 165 feet on
Market Street 128 feet on Georgia Avenue and 93 feet on 10th Street
The hotel is furnished
This property was leased to Plaza Hotel Company Inc for the
period from June 11945 to May 311950 for 1060000 annually and
lease was extended for five years to May 31 1955 at an annual rental
of 1300000427
STATE PROPERTIES COMMISSION
REVENUE COLLECTIONS
In the year ended June 30 1951 1524996 was received from the
Plaza Hotel lease and 285000 from the Eastern Hotel which with
1635222 cash balance on hand at the beginning of the fiscal year
made a total of 3445218 to be accounted for
Of the 3445218 to be accounted for 649572 was transferred to
the operating account to cover taxes and 2795646 remained on hand
June 30 1951 to be funded in the next fiscal period
TAXES PAID
Taxes paid to the City of Chattanooga on the hotel properties in
the year amounted to 414750 and State and County Taxes were
278712 making a total of 693462 of which 43890 was re
imbursed by the Tennessee Valley Hotels Inc leaving net tax pay
ments of 649572
GENERAL
Hon George B Hamilton State Treasurer also serves as Treas
urer of the State Properties Commission and his records were found
in good condition with all receipts properly accounted for and expend
itures within provisions of State law and limits of budget approvals429
DEPARTMENT OF
PUBLIC DEFENSE430
DEPARTMENT OF PUBLIC DEFENSE
RECEIPTS
1951
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
Revenues Retained
Earnings Protection
TransfersOther Spending Units
Total income receipts
CASH BALANCES JULY 1st
Budget Funds
Private Trust Accounts
Total
29500000 29500000
427689 740025
62040 2500
53036
29081315 28762475
6053231 1013741
37972 46087
35172518 29822303
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Material
Communication
Heat Light Power Water
Publications
Repairs
Rents for National Guard Units
Insurance
Pension Benefits
Equipment
Miscellaneous
Total expense payments
OUTLAYS
Lands Buildings
Contracts
NONINCOME
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Accounts
11553979
1231434
509023
580090
120009
67638
156412
9634943
210326
210445
496937
123950
5462686
4776674
37972
9639841
781581
393606
464163
239444
261605
500914
9086030
197192
132525
129739
24895186 21826640
1896345
8115
6053231
37972
Total
35172518 29822303431
DEPARTMENT OF PUBLIC DEFENSE
CIVIL DEFENSE432
DEPARTMENT OF PUBLIC DEFENSE
CIVIL DEFENSE
RECEIPTS
1951
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustment Lapses 4955412
CASH BALANCES JULY 1st
Budget Funds State Defense Corps
Total
297591
1950
4068000
Total income receipts 4955412 4068000
4364619
5253003
296619
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Equipment
Miscellaneous
1240474
250217
204862
331981
518977
24715
9588
980215
7250

Total Expense Payments 3568579
972
972
CASH BALANCES JUNE 30th
Budget Funds State Defense Corps
Budget Funds Civil Defense
Total
297591
1386833
297591
5253003
296619433
DEPARTMENT OF PUBLIC DEFENSE
CIVIL DEFENSE
SUMMARY
INTRODUCTION
The within report covers examination of the accounts of the Mili
tary Division and the Civil Defense Division of the Department of
Public Defense This department and the two divisions thereof were
created by Legislative Acts approved February 19 1951 prior to
which time the accounts of these activities were reported as the State
I Military Department
I FINANCIAL CONDITION
Military Division
The Military Division of the Department of Public Defense ended
the fiscal year on June 30 1951 with a surplus of 4301798 available
for operations subject to budget approvals after providing the neces
sary reserve of 199701 to cover outstanding accounts payable and
reserving 313147 for National Guard Units and private trust funds
held on this date
I Civil Defense Division
There was a surplus of 639631 in the Civil Defense Division of
the Department on June 30 1951 after making provision for payment
I of 747202 in outstanding accounts payable
AVAILABLE INCOME AND OPERATING COSTS
Military Division
State Appropriation for the operation of the Military Division in
the year ended June 30 1951 was 29500000 The amount provided
with which to meet expenditures approved on budget for the fiscal
year was 29072311 and the remaining 427689 was lapsed to the
State General Fund as provided by law
In addition to the 29072311 funds provided as the current years
appropriation the division received 63040 for insurance claim for
loss at the Milledgeville Armory making total income 29134351
From the 29134351 received 53036 was transferred to the State
Personnel Board for the pro rata cost of the Merit System Adminis
tration leaving net income of 29081315434
DEPARTMENT OF PUBLIC DEFENSE
CIVIL DEFENSE
The 29081315 income and the 6053231 cash balance at the
beginning of the period made a total of 35134546 available with
which to meet expenditures approved on budget for the fiscal year
24895186 of the available funds was expended for current ex
penses of operating the Division 1330509 was paid for construc
tion of a State Control Center consisting of a bombproof shelter and
a military building 4132177 paid on the Savannah QM Depot and
4776674 remained on hand June 30 1951
The first lien on this remainnig cash balance is for liquidation of
199701 in outstanding accounts payable 275175 is reserved for
National Guard Organization fund and the remainder will be available
for expenditure in the next fiscal period subject to budget re
approvals
Operating costs the past year include payments of 9624021 for
National Guard Units allowances
Payments for supplies and materials the past year include pur
chases of uniforms for officers as authorized by law as follows
Ernest Vandiver Jr Adjutant General22212
Homer R Flynn Public Inf Officer 20750
Kenneth M Goodrum Aide to Adj General 6365
Albert E Butler Aide to Adj General 12842
62169
COMPARISON OF OPERATING COSTS Military Division
Expenditures for the operating cost of the Department Military
for the past three years are compared as follows435
DEPARTMENT OF PUBLIC DEFENSE
CIVIL DEFENSE
YEAR ENDED JUNE 30th
BY ACTIVITY 1951 1950 1949
EXPENSE Office and Administration State Armories National Guard Units Savannah Q M Depot 13533396 1723951 9624021 8818 5000 10867847 1673771 9077230 7500000 207792 9009621 2571159 12503854 148511
Catoosa Rifie Range Camp Toccoa Caretaking 104057
Net Expense Payments 24895186 29326640 24337202
OUTLAY
Savannah Q M Depot State Control Center 4132177 1330509
30357872 29326640 24337202
BY OBJECT EXPENSE Personal Services Travel Expense Supplies and Materials Communication Services Heat Lights Power Waters 11553979 1231434 509023 580090 120009 67638 156412 10922 210326 496937 9624021 210445 123950 9639841 781581 393606 464163 239444 261605 500914 8800 197192 132525 9077230 7500000 129739 8433591 905459 409773 551725 552681 271532
52854

352808
179602
National Guard Units Savannah Q M Depot PensionsRetirement Costs Miscellaneous 12503854 123323
Net Expense Payments OUTLAY Savannah Q M Depot State Control Center 24895186 4132177 1330509 29326640 24337202
30357872 29326640 24337202
Number of Employees June 30
36
36
38436
DEPARTMENT OF PUBLIC DEFENSE
CIVIL DEFENSE
AVAILABLE INCOME AND OPERATING COSTS
Funds for the operation of the Civil Defense Division of Depart
ment of Public Defense were provided through budget approvals and
in the year ended June 30 1951 amounted to 4955412
Of this amount 3568579 was expended for the current operating
expense of the division and 1386833 remained on hand June 30
1951 the end of the fiscal year 747202 of this balance is for liquida
tion of outstanding accounts payable and the remainder of 639631
represents funds which have been provided in excess of obligations in
curred and will be available for expenditure in the next fiscal period
subject to budget reapprovals
No comparative statement is shown for the Civil Defense Division
as it was established in the fiscal period ended June 30 1951 and had
no expenditures the previous year The total number of employees on
the payroll in this division at June 30 1951 was 10
NATIONL GUARD ORGANIZATION RESERVE FUND
The National Guard Organization Reserve Fund in which there
was a balance of 275175 on June 30 1951 represents deposits by and
for the units and is reserved for expenditure under budget control for
the respective units
STATE HEADQUARTERS UNIT
The receipts for the operations of the State Headquarters Unit to
which the U S Government contributed 7210314 and the Military Di
vision of the Department of Public Defense 2571478 are 9781782
These receipts together with a cash balance of 9569 on hand at
the beginning of the fiscal period made total funds available 9771361
of which 7463886 was expended in the year and 2327475 remained
on hand June 30 1951
PRIVATE TRUST FUNDS
Private Trust funds held by the Department on June 30 1951
amounted to 37972 and represents funds belonging to the various
National Guard Companies437
DEPARTMENT OF PUBLIC DEFENSE
CIVIL DEFENSE
AUTOMOBILES USED BY THE DEPARTMENT OF PUBLIC
DEFENSE
The Department of Public Defense does not own any automobiles
However U S Governmentowned cars are used by the Military Divi
sion of the Department and repairs and upkeep of these cars paid for
by this division
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 Depart
ment of Public Defense for the cooperation and assistance given the
State Auditors office during this examination and throughout the
year
439
DEPARTMENT OF
PUBLIC HEALTH440
DEPARTMENT OF PUBLIC HEALTH
RECEIPTS 1951 1950
510000000
468953378
224407
3012148
Total Income Receipts 1112246059 976165637
226957
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 510000000
Budget Balancing Adjustments Lapses 250000
Revenues Retained
Grants from U S Government 599088493
Earnings Health Services 51662
Transfers Other Spending Units 2959228
NONINCOME
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds 420835279
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Pensions Benefits
196932836
35971933
68949086
5298021
2553492
11651259
4641519
3379729
214131
221574
18046812
Grants to Civil Divisions 640518588
Equipment 1504160
Miscellaneous 2783439
OUTLAYS
Land Buildings
Contracts
Equipment
NONCOST
Private Trust Accounts
3777053
15143090
94389
CASH BALANCES JUNE 30th
Budget Funds 521494616
Private Trust Accounts 132568
303486582
Ttotal 1533308295 1279652219
PAYMENTS
179327207
31516538
66885519
5906427
2405147
10409124
3007372
1929165
180705
295820
8097450
526881457
2364917
2452646
Total Expense Payments 992666579 841659494
635550
16521896
420835279
Total
1533308295 1279652219441
DEPARTMENT OF PUBLIC HEALTH
CURRENT BALANCE SHEET
JUNE 30 1951
ASSETS
Cash in Bank and in State Treasury
Allotment Receivable U S P H S for Alto
Medical Center
Accounts Receivable
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable Purchase Orders Contracts
RESERVES
Alterations State Office Building 215375
Construction Regional Bldgs 19793981
Hospital Construction Aid to Local Units 472531142
Alto Store 184850
Hunter St Employees CocaCola Fund 132568
SURPLUS
For General Operations and Alto Medical Cen
ter subject to Federal directives and to State
Budget approval
521627184
750000
6290
522383474
23379045
492857916
6146513
522383474
442
DEPARTMENT OF PUBLIC HEALTH
SUMMARY
FINANCIAL CONDITION
The Department of Public Health ended the fiscal year on June 30
1951 with a surplus of 6146513 available for operations subject to
Federal directives and State budget approval after providing the nec
essary reserve of 23379045 to cover outstanding accounts payable
and reserving 472531142 for Hospital Construction Aid to local
units 19793981 for construction of regional buildings and 532793
for other restricted or special purposes
REVENUE COLLECTIONS
This Department as a revenuecollecting agency collected in the
year ended June 30 1951 2744762 in Vital Statistics Fees and 18
33545 Bed Inspection Fees a total of 4578307 all of which was
transferred to the State Treasury in the period under review
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation to the Department for general operations in
the year was 210000000 which was increased to 210250000 by
transfer of 250000 from the State Emergency Fund to meet expen
ditures given budget approval as provided by law Appropriation for
Hospital Construction for the year ended June 30 1951 was 3000
00000
In addition to the funds provided through State Appropriation
599088493 was received from the several U S Government Grants
for Public Health services and a net amount of 2907566 from Store
Accounts and transfers as detailed on page 2 making total income
receipts for the year 1112246059
The 1112246059 income and the 420835279 cash balance at
the beginning of the year made a total of 1533081338 available
with which to meet expenditures approved on budget for the fiscal
year
992666579 of the available funds was expended for budget
approved items of expense and 18920143 for land buildings and
equipment leaving a cash balance of 521494616 on hand June 30
1951 the end of the fiscal year443
DEPARTMENT OF PUBLIC HEALTH
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the Department the past
three years are compared in the following statement
BY ACTIVITY
Administration Buildings
Local Health Organizations
Information and Statistics
Maternal and Child Health
Public Health Nursing
Public Health Engineering
Laboratories
Public Health Education
Tuberculosis Control
Dental Health Education
Malaria and Hookworm
Epidemiology
Venereal Disease Control
Venereal Alto R T C
Venereal Augusta R T C
Venereal Case Finding
Cancer Control
Typhus Control
Industrial Hygiene
Central Statistical Unit
Health Regions
Northwestern
Northeastern
East Central
West Central
Southwestern
Southeastern
Training
Field Orientation
Reserve Personnel
Mental Hygiene
YEAR ENDED JUNE 30th

Emergency Maternal and
Infant Care
School Health
Hospital Survey
Hospital Construction
Administration
Grants
Farm and Dairy at Alto
Organized City Health Units
Water Pollution
1951 1950 1949
31270957 22249224 37452784
3264944 3567140 3392632
11278559 11337669 11713834
20208942 16382664 26864325
2635697 2649563 2573071
9119756 8561875 13621052
37577085 36293891 40751481
5838378 5788864 7910505
23393811 22415326 24335785
1408272 4898856 9075367
2888504 2784170 2966866
2504100 1539048 3140722
9089167 6730825 14332580
65897987 60086878 64779650
93625 777425 563610
3413898 27635538 2697349
28905864 28778054 24739982
2279524 2536749 2759467
6307447 5087882 5672596
7224139 7132306 7202018
4709167 4055006 4172687
5530813 3852529 4866872
3984078 3210403 3963332
5651936 5343366 7168702
5632947 4670347 5287901
4310923 4685950 5703002
5003017 8237691 5037161 2276654
270074 670831 651752
8062006 10043937 3526059 1233973
6695640 6564839 2273499 981037
8997628 8803194 3876201
539911066 401813089 74712057
221017 326435 1437994
90650647 88128321 76108995
4818191 4056819
444
DEPARTMENT OF PUBLIC HEALTH
YEAR ENDED JUNE 30th
BY ACTIVITY Contd 1951 1950 1949
Heart Disease Control 5823462 4780923
Communicable Disease
Investigation 13500913 11372445
TB VD Mass Case Finding
Surveys 7337685 2869418
Serology Lab 4960344
Alcoholics Commission 137530
RetirementEmployers
Contributions 18046812 8097450
Totals 1011586722 858816940 509823554
This is not allocated to activities in records
BY OBJECT
Personal Services 196932836 179327207 184764231
Travel 35971933 31516538 30464590
Supplies Materials 68949086 66885519 76339589
Communication 5298021 5906427 5491231
Heat Light Power Water 2553492 2405147 2189199
Printing Publicity 11651259 10409124 10198927
Repairs 4641519 3007372 2347222
Rents 3379729 1929165 1803585
Insurance 214131 180705 1405971
Pensions 18046812 8097450
Grants to Local Health Units 640518588 526881457 157249452
Indemnities 221574 295820 201985
Equipment 1504160 2364917 1864670
Miscellaneous 2783439 2452646 2273473
Total Expense Payments 992666579 841659494 476594125
Outlay
Land Buildings and
Permanent Improvements 3777053 635550 14719519
Equipment 15143090 16521896 18509910
Total Cost Payments 1011586722 858816940 509823554
Number of Employees
at June 30th
General 585 566 544
Alto V D Rapid
Treatment Center 160 160 152
745 726 696445
DEPARTMENT OF PUBLIC HEALTH
GENERAL
Accounting records of the Battey State Hospital at Rome Georgia
under the control of the Department of Public Health are kept in the
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 year446
DEPARTMENT OF PUBLIC HEALTH
STATE AID INCLUDING FEDERAL PARTICIPATION TO COUNTY
HEALTH UNITS PAID OR ACCRUED IN
YEAR ENDED JUNE 30 1951
From Compilation by Health Department
County
Total
Appling 437750 277200
Atkinson 350300 334100
Bacon 362547 221797
Baker 138544 44149
Baldwin 574905 397075
Banks 530077 373564
Barrow 398623 182328
Bartow 460911 317890
Ben Hill 325296 265550
Berrien 449637 406587
Bibb 6035036 4249327
Bleckley 433735 339560
Brantley 63515 45315
Brooks 1011389 883509
Bryan 591371 560871
Bulloch 1197073 1036454
Burke 1863659 584469
Butts 447140 404690
Calhoun 389125 325195
Camden 304421 290071
Candler 443884 287849
Carroll 1174840 470055
Catoosa 232905 182105
Charlton 292820 267820
Chatham 5832256 3345034
Chattahoochee
Chattooga 362761 232684
Cherokee 103350
Clarke 1711327 1413035
Clay 76990
Clayton 631610 449310
Clinch 599160 545435
Cobb 2528304 1916779
Coffee 836475 640642
Colquitt 1590881 1239631
Columbia 595397 520097
Cook 216468 175293
Coweta 1592459 734364
Crawford 239730 172380
Crisp 942618 767089
Dade 227115 193765
Dawson 36075
Grants Grants Sur Cancer TB VD
in Aid veys Demon Treatment Fees
590169
1000000
961226
500000
160350 200
16200
140750
94395
138230 39600
146713 9800
176095 40200
122621 20400
48746 11000
23050 20000
833940 361600
83375 10800
18000 200
123680 4200
18500 12000
137419 23200
266990 12200
22000 20400
61930 2000
14350
148835 7200
668785 36000
8000 42800
9600 15400
1174396 351600
44477 85600
57150 46200
267892 30400
76990
147700 34600
43725 10000
433525 178000
126433 69400
287650 63600
72800 2500
32775 8400
331895 26200
65550 1800
158329 17200
33350
36075
DEPARTMENT OF PUBLIC HEALTH
447
STATE AID INCLUDING FEDERAL PARTICIPATION TO COUNTY
HEALTH UNITS PAID OR ACCRUED IN
YEAR ENDED JUNE 30 1951
From Compilation by Health Department
Grants Grants Sur Cancer TB VD
County Total in Aid veys Demon Treatment 253765 Fees
Decatur 1415521 1086956 74800
DeKalb 2266151 2174438 68113 23600
Dodge 607550 404800 192350 10400
Dooly 267188 160673 106515
Dougherty 2160673 1816700 219773 124200
Douglas 471711 218130 228781 24800
Early 519593 259105 259288 1200
Echols 219250 212400 6850
Effingham 807113 687133 117580 2400
Elbert 746076 501742 205734 38600
Emanuel 865786 449650 391336 24800
Evans 722692 554174 168518
Fannin 444619 249569 183450 11600
Fayette 223224 154114 48910 20200
Floyd 1956473 1259577 299896 397000
Forsyth 85900 74100 11800
Franklin 336483 152164 165719 18600
Fulton 79584749 4136142 3553907 268400
Atlanta 5633633 9433633 3800000
Gilmer 238467 144217 86250 8000
Glascock 188583 160533 28050
Glynn 3310044 1713031 1300000 244213 52800
Gordon 205061 78936 66525 59600
Grady 1103499 976699 126800
Greene 419067 278592 111075 29400
Gwinnett 822428 271500 495728 55200
Habersham 377918 319668 57650 600
Hall 1462604 1133429 185175 144000
Hancock 376920 327470 49450
Haralson 188575 174775 13800
Harris 469601 371716 93485 4400
Hart 342130 311930 9600 20600
Heard 75660 70860 4800
Henry 506306 386243 118263 1800
Houston 380162 242962 121200 16000
Irwin 181193 163955 13238 4000
Jackson 981426 139350 600000 215676 26400
Jasper 314405 196105 118300
Jeff Davis 135742 67842 52300 15600
Jefferson 498333 262343 231190 4800
Jenkins 501609 359690 137119 4800
Johnson 336518 262318 68000 6200
448
DEPARTMENT OF PUBLIC HEALTH
STATE AID INCLUDING FEDERAL PARTICIPATION TO COUNTY
HEALTH UNITS PAID OR ACCRUED IN
YEAR ENDED JUNE 30 1951
From Compilation by Health Department
County
Total
Grants Grants Sur Cancer TB VD
in Aid veys Demon Treatment Fees
Jones 426904 359904 58400 8600 i
Lamar 697340 608288 47652 41400
Lanier 360262 321262 37200 1800
Laurens 958953 609550 339403 10000
Lee 394170 369720 24450
Liberty 773999 639057 115942 19000
Lincoln 32250 32250
Long 334541 305913 20428 8200
Lowndes 1920027 1529346 282481 108200
Lumpkin 59375 48975 10400
Macon 399011 231940 167071
Madison 258416 141374 115842 1200
Marion 316738 263113 53625
McDuffie 377175 241775 134800 600
Mclntosh 280563 215280 61883 3400
Meriwether 705520 481850 186870 36800
Miller 159920 159920
Mitchell 1217763 809465 362398 45900
Monroe 461488 410188 40100 11200
Montgomery 376673 243573 127100 6000
Morgan 910515 185625 500000 209890 15000
Murray 407351 276451 4900 126000
Muscogee 8064166 5346208 1389000 880558 448400
Newton 1071583 259270 600000 203713 8600
Oconee 222242 172542 46100 3600
Oglethorpe 70100 62500 7600 i
Paulding 280945 51095 229850
Peach 458448 369098 79350 10000 l
Pickens 165450 148050 17400
Pierce 275633 223483 44550 7600
Pike 485647 353887 122960 8800
Polk 603544 355480 194864 53200
Pulaski 399594 265174 126420 8000
Putnam 440260 248616 92244 99400
Quitman 307973 304973 3000 0
Rabun 753567 648892 104675
Randolph 448301 290726 157575
Richmond 5489864 3417066 1310329 762469
Rockdale 313557 187032 111125 15400 0
Schley 12360 8560 3800 0
Screven 931000 525764 398436 6800 0
Seminole 261700 165750 95950
449
DEPARTMENT OF PUBLIC HEALTH
STATE AID INCLUDING FEDERAL PARTICIPATION TO COUNTY
HEALTH UNITS PAID OR ACCRUED IN
YEAR ENDED JUNE 30 1951
From Compilation by Health Department
Grants Grants Sur Cancer TB VD
County Spalding Total in Aid veys Demon Treatment 361380 Fees
2260289 1757109 141800
Stephens 739592 582585 105207 51800
Stewart 160752 149952 10800
Sumter 1065665 778822 229643 57200
Talbot 252720 195780 56140 800
Taliaferro 75178 15275 59903
Tattnall 397200 230505 161295 5400
Taylor 170564 76104 94460
Telfair 405770 246620 152550 6600
Terrell 624838 475708 143330 5800
Thomas 2321100 1696880 600820 23400
Tift 1050667 830734 145133 74800
Toombs 502151 222618 267933 11600
Towns 173525 68250 105275
Treutlen 287365 193765 93600
Troup 1974320 1555160 323360 95800
Turner 338453 236745 101708
Twiggs 226630 172380 54250
Union 79125 77725 1400
Upson 930266 572888 316178 41200
Walker 659061 522486 77975 58600
Walton 1176181 975162 185819 15200
Ware 1697014 1420314 187100 89600
Warren 229582 105645 122337 1600
Washington 2016391 743950 1000000 227841 44600
Wayne 503871 388616 107255 8000
Webster 34780 32580 2200
Wheeler 452730 300755 151975
White 52275 52275
Whitfield 1597579 1147904 183675 266000
Wilcox 151720 62375 79145 10200
Wilkes 650299 414924 180975 54400
Wilkinson 385819 280995 95024 9800
Worth Totals 444457 296084 148373
134729632 95168565 9596875 24679792 5284400


STATEFEDERAL AID TO LOCAL HOSPITAL CONSTRUCTION
1948 TO JUNE 30 1951
O
From Compilation by Health Department
Project Title
Project
Number
Gal
Ga2
Ga4
Ga5
Ga6
Ga7
Ga7a
Ga8
GalO
Ga12
Ga13
Ga14
Ga15
Ga16
Ga17
Ga18
Ga19
Ga20
Ga21
Ga22
Ga23
Ga24
Ga25
Ga26
Carroll CityCounty Hospital Authority
Greene County Hospital Authority
Hospital Authority of Upson County
Hospital Authority of Hall County and City of Gainesville
City of LaGrange and County of Troup
Hospital Authority of Mitchell County
Hospital Authority of Mitchell County
ElbertonElbert Co Hospital Authority
Hospital Authority of Worth County
Commrs Roads and Revenues Clarke County
StewartWebster Hospital Authority
DeKalb County
Commrs Roads and Revenue Fulton County
Lakewood
South Fulton
Alpharetta
Sandy Springs
Center Hill
Adamsville
Hospital Authority of Heard County
City of Macon Georgia
City of Macon Georgia
City of Atlanta Georgia
GriffinSpalding County Hospital Authority
Marietta Hospital Authority
Allotment
35200000
22334512
72400000
88610200
33600000
17875946
2860200
52018400
19540914
36860000
17035758
13014400
2529012
2207410
2510234
2418046
2808018
2866764
1147814
10306170
3855586
31792066
79049700
75877398
Paid
35200000
22334512
66711687
80270462
33600000
17875946
2860200
49123620
19540914
35017000
17035758
13014400
2529012
2207410
2510234
2418046
2808018
2866764
1147814
10306170
3855586
31792066
72124553
71958767
Balance
Due
5688313
8339738
2894780
1843000
O
H

H
3
H
O
t
a
W
5
O
a

a
6925147
3918631STATEFEDERAL AID TO LOCAL HOSPITAL CONSTRUCTION
1948 TO JUNE 30 1951
From Compilation by Health Department
Project
Number
Ga27
Ga28
Ga29
Ga30
Ga31
Ga32
Ga33
Ga34
Ga35
Ga36
Ga37
Ga38
Ga39
Ga40
Ga41
Ga42
Ga43
Ga45
Ga46
Ga47
Ga48
Ga49
Ga50
Project Title
Hospital Authority of Cook County
Commrs Roads and Revenue Fulton County
Howell Mill
Fairburn
Collins
Buckhead
Red Oak
Rockdale
Perkerson
Murray County Hospital Authority
Jasper County Hospital Authority
McRaeTelfair County Hospital Authority
WaynesboroBurke County Hospital Authority
Arlington Hospital
Hospital Authority of Rabun County
Towns County Hospital Authority
Terrell County Hospital Authority
SummervilleChattooga County Ga
Habersham County Hospital Authority
Baxley and Appling County Hospital Authority
Screven County Hospital Authority
Americus and Sumter County Hospital Authority
SwainsboroEmanuel County
CedartownPolk County Hospital Authority
Allotment
15504000
2111908
2713072
2625320
2581742
2805718
2193392
2545986
2733334
20800000
28800000
33285593
12712000
18960000
13845200
20333400
27600000
40523600
20641992
26560000
105600000
47343200
5560000
Paid
Balance
Due
14557001
2111908
2713072
2625320
2581742
2805718
2193392
2545986
2733334
9587062
12535415
31569159
11990841
12115130
8229580
18966220
18515965
15023584
15787579
21383537
17923863
25286056
4634801
946999
11212938
16264585
1716434
721159
6844870
5615620
1367180
9084035
25500016
4854413
5176463
87676137
22057144
925199
a
i
SO
H
s
H
O
a
13
w
r
a

r
H
X

wSTATEFEDERAL AID TO LOCAL HOSPITAL CONSTRUCTION
1948 TO JUNE 30 1951

From Compilation by Health Department
Project Title
Project
Number
Ga52
Ga53
Ga54
Ga55
Ga56
Ga57
Ga58
Ga59
Ga60
Ga61
Ga62
Ga64
Ga66
Ga67
Ga68
Ga69
Ga70
Ga71
Ga72
Ga74
Ga79
Ga82
FultonDeKalb Hospital Authority
Harris County Health Center
Wayne County Health Center
Wilkinson County Georgia
Atkinson County Health Center
Taylor County Health Center
Bulloch County
City of Griffin and County of Spalding
City of Barnesville and County of Lamar
Thomas County Georgia
City of Elberton and Elbert County
Oconee County Health Center
McDuffie County Hospital Authority
Hospital Authority of Barrow County
Dawson County
Gwinnett County
Stephens County Hospital
Battey State Hospital
Battey State Hospital
Hospital Authority of Bacon County
Meriwether County Georgia
Camden County Georgia
Allotment
137438721
2704000
7000640
2978400
1635200
1858400
4917600
13880000
13229760
13060000
6362400
1087500
26040000
44000000
3634880
9537200
32422016
8883600
8583025
26320000
6600000
3680000
Paid
51468433
2569721
1691341
1136175
1440473
3838701
10220407
3688032
5661121
16228499
28921415
2970372
5334964
23123079
4010786
618275
Balance
Due
859702
1342
53092
18422
16352
4179
10788
36595
95417
130600
7012
10875
98115
150785
6645
42022
92989
48728
85830
263200
59817
36800
79
99
25
00
27
99
93
28
00
79
00
01
85
08
36
37
14
25
00
25
00
o
M
0

H
3
H
Z
H
O
1
S

r
a

f
H
a
Totals
1462951347 1020446998 442504349STATEFEDERAL AID TO LOCAL HOSPITAL CONSTRUCTION
1948 TO JUNE 30 1951
From Compilation by Health Department
Project
Number
Ga2
Ga9
Gall
Ga65
Project Title
Projects paid direct by U S Public Health Service
Minnie G Boswell Memorial Hospital Inc
Cobb Memorial Hospital Assn
Sisters Hospital Fund of Columbus
Hospital of the Sisters of St Joseph of Carondelet
Administrative Costs 4849
Administrative Costs 4950
Administrative Costs 5051
Totals
Federal
State
Balance
Allotment 4415488 Paid Due
4415488 d
7115344 6300554 814790
63660229 59979440 3680789 93
93960000 40423436 53536564 g
3876201 3876201 7l
7747416 7747416 H
8618205 8618205 O
1652344230 1151807738 724338880 500536492 374216288 d Ed r
1098555168
553789062 427468858 126320204 o
1652344230 1151807738 500536492 H
f
H
a
00455
DEPARTMENT OF PUBLIC HEALTH
BATTEY STATE HOSPITAL ROME456
DEPARTMENT OF PUBLIC HEALTH
BATTEY STATE HOSPITAL ROME
RECEIPTS
1951
1950
INCOME FROM STATE REVENUE ALLOTMENTS
205000000
Appropriation
Budget Balancing Adjustments 100000000
Revenues Retained
Earnings Hospital Services 20484164
Transfers Other Spending Units 1620944

205000000
100000000
18419283
5330184
Total Income Receipts 323863220 318089099
CASH BALANCES JULY 1st
Budget Funds 57085805 10235057
Total 380949025 328324156
PAYMENTS
EXPENSE
Personal Services
Travel
146274340
268958
Supplies Materials 130146349
1033755
8389639
633026
3349810
115822
38756
179285
7459404
5039332
97228
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Pensions Benefits
Equipment
Miscellaneous
Total Expense Payments
OUTLAYS
Lands Buildings
Personal Services
Supplies Materials
Contracts
Equipment
CASH BALANCES JUNE 30th
Budget Funds
20951900
19025742
37947679
124023388
300048
100588235
931059
7973649
253540
6896805
123300
30650
100679
2784095
5168311
35383
303023704 249209142
919476
297766
9589359
11222608
57085805
Total 380949025 328324156ASSETS
DEPARTMENT OF PUBLIC HEALTH
BATTEY STATE HOSPITAL ROME
CURRENT BALANCE SHEET
JUNE 30 1951
457
CURRENT ASSETS
Cash in Bank
General Account
Coca Cola Account
37858725
88954
Allotment Receivable
Hospital Construction Account
Total Current Assets
37947679
4872814
42820493
LIABILITIES RESERVES AND SURPLUS
CURRENT LIABILITIES
RESERVES
For Building Contracts
Coca Cola Account
A Patients Activity Fund
11471740
88954
31259799
11560694
SURPLUS
Available for Operations
Total Current Liabilities
Reserves and Surplus
00
42820493458
DEPARTMENT OF PUBLIC HEALTH
BATTEY STATE HOSPITAL ROME
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
1951 with cash assets of 42820493 of which 31259799 has been
reserved to cover outstanding accounts payable 11471740 for build
ing contracts to be completed and 88954 for the patients activity
fund
Cash assets on this date consisted of 37947679 funds on deposit
in banks and 4872814 allotment receivable from the Hospital Con
struction Account
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Hospital in the year
ended June 30 1951 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 1010400 was received for patients board and
treatment 18977491 for employees subsistence 4010786 transfer
from the Department of Public Health Construction Account and
496273 from gifts and other sources making total receipts 3294
94950
From the 329494950 received 4494830 was transferred to the
Department of Public Health 1072810 to the State Personnel Board
for pro rata cost of Merit System Administration and 64090 to the
Department of Education for Surplus Commodity Distribution ex
pense leaving net income of 323863220
Of the 4494830 transferred to the Department of Public Health
3294000 was for central accounting office expense and 1200830
for medical laboratory cost
The 323863220 income and the 57085805 cash balance at the
beginning of the period made a total of 380949025 available with
which to meet expenditures approved on budget for the fiscal year
303023704 of the available funds was expended for budget ap
proved items of current operating expenses of the Hospital 399459
DEPARTMENT OF PUBLIC HEALTH
BATTEY STATE HOSPITAL ROME
77642 was paid for lands buildings and equipment and 37947679
remained on hand June 30 1951 the end of the fiscal year
Of the 37947679 remaining cash balance 37858725 is reserved
for outstanding accounts payable and building contracts to be com
pleted and 88954 for the Coco Cola Account a patients benefit fund
COMPARISON OF CASH DISBURSEMENTS
Cash disbursements for the period under review are compared for
the past three years in the following statement
YEAR ENDED JUNE 30
BY ACTIVITY
Administration
Medical
Nursing
Housekeeping
Culinary
Laundry
Plant
Farm and Dairy
Sickness Compensation
Totals
1951
21211473
51915177
43367069
30688630
107592545
7883765
65932411
14075071
335205
1950
16915176
36387764
35069562
22605735
92575239
7324557
47901731
12458587
1949
10809547
28591950
27798788
16395308
89514218
6365721
31453342
11152872
343001346 271238351 222081746
460
DEPARTMENT OF PUBLIC HEALTH
BATTEY STATE HOSPITAL ROME
YEAR ENDED JUNE 30
BY OBJECT 1951 1950 1949
Expense
Personal Services 146274340 124023388 107801067
Travel Expense 268958 300048 281597
Supplies Materials 130146349 100588235 88074136
Communication 1033755 931059 720012
Heat Light Power Water 8389639 7973649 8032674
Printing Publications 633026 253540 186882
Repairs 3349810 6896805 3192000
Rents 115822 123300 137708
Insurance Bonding 38756 30650 257226
Pensions 7459404 2784095
Indemnities 177285 100679 102332
Equipment 5039332 5168311 5340460
Miscellaneous 97228 35383 24140
Total Exp Payments 303023704 249209142 214150234
Outlay
Lands Buildings and
Permanent Improvements 20951900 10806601 426070
Equipment 19025742 11222608 7505442
Total Payments 343001346 271238351 222081746
Number of Employees at June 30
Number of Employees on Pay
roll at beginning of fiscal year
Added in year
Taken off Payroll in year
On Payroll end of Year
775
756
700
1456
681
775
756
644
721
1365
609
756
644
581
649
1230
586
644
The net operating cost for the year ended June 30 1951 by appli
cation of accounts payable and inventories to the cash disbursements
was 280312494 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 statement461
DEPARTMENT OF PUBLIC HEALTH
BATTEY STATE HOSPITAL ROME
YEAR ENDED JUNE 30
1951 1950 1949
Net Operating Cost 280312494 294764866 207703259
Totul Patient Days 586141 525629 489050
Average Daily Census 16059 14401 13399
Per Capita Cost Per Day 478 561 425
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 assis
tance given the State Auditors office during this examination and
throughout the year463
DEPARTMENT OF
PUBLIC SAFETY464
DEPARTMENT OF PUBLIC SAFETY
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
1951 1950
Appropriation 175000000
Budget Balancing Adjustments Lapses 2672
Revenues Retained
Sales 31133
TransfersOther Spending Units 592620
Total Income Receipt 174435841
NONINCOME
State Revenue Collections Unfunded
Private Trust Account 1264933
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded
Private Trust Accounts
Total
9224252
476925
4379
175000000
2589043
6596
179246
172596799
314462
1343168
13764742
791387
8036
185406330 188189670
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Pensions Benefits
Equipment
Miscellaneous
Total Expense Payments
NONCOST
Private Trust Accounts
81687380 81003256
405188 350940
62808471 64372520
3322540 4176996
1675192 1564466
1314553 1826640
4487032 4673815
145326 163200
84248 60500
140215 630038
8136938 3952266
12259741 14262746
41256 99906
176508080 177137289
1267390
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
Private Trust
Total
Includes subsistence and quarters allowance
1346825
7152013 9224252
476925 476925
1922 4379
185406330 188189670465
DEPARTMENT OF PUBLIC SAFETY
CURRENT BALANCE SHEET
JUNE 30 1951
ASSETS
CASH ASSETS
Budget Fund
Available Cash in Banks 7060663
Sale of Car May 15 1951 Cash 91350
Trust Fund
Cash in Bank
Revenue Collections Fund
Due from License Sales at Tifton June 1950
7152013
1922
476925
7630860
LIABILITIES RESERVES SURPLUS
CASH LIABILITIES
Accounts Payable
RESERVES
For Funding to State Treasury
Trust Funds for Bond Purchases
SURPLUS
For Operations Subject to Budget Approval
4881039
476925
1922 478847
2270974
7630860466
DEPARTMENT OF PUBLIC SAFETY
SUMMARY
FINANCIAL CONDITION
The Department of Public Safety ended the fiscal year on June 30
1951 with a surplus of 2270974 available for operations after mak
ing provision for payment of 4881039 in outstanding accounts pay
able and reserving 476925 revenue collections to be transferred to
the State Treasury and 1922 for private trust funds held on this date
REVENUE COLLECTIONS
This agency collects license fees from operators of motor vehicles
under the Drivers License Act
In the fiscal period ended June 30 1951 a total of 50578361 was
collected from this source as compared with 81286630 in the pre
vious year ended June 30 1950 and 81665071 two years ago
Legislative Act approved February 25 1949 provides for the
issuing of drivers licenses to Veterans without charge and Act of
February 19 1951 makes all drivers licenses presently in force per
manent with no further fee to be paid Consequently revenue from
drivers licenses has declined and in the future will be very small as
only fees for new applications will be collected
DISPOSITION OF REVENUE COLLECTIONS
The 50578361 revenue collected in the period under review
together with a balance of 476925 brought over from the previous
fiscal year made a total of 51055286 to be accounted for Of this
amount 50578361 was transferred to the State Treasury in the
period and 476925 was the amount of funds from license sales at
Tifton which is discussed in later sections of this summary
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation to the Department of Public Safety for the
year ended June 30 1951 was 175000000 The amount provided with
which to meet the expenditures approved on budget for the fiscal year
was 174997328 and the remaining 2672 of the appropriation was
lapsed to the State General Fund as provided by law
In addition to the 174997328 funds provided as the current
years appropriation the Department received 3675 from sale of
miscellaneous scrap and 27458 from insurance for damage to cars
making total receipts of 175028461467
DEPARTMENT OF PUBLIC SAFETY
From the 175028461 received 592620 was transferred to the
State Personnel Board for the pro rata expense of operating the State
Merit System Administration leaving net income to the Public Safety
Department of 174435841
The net income of 174435841 and the 9224252 cash balance at
the beginning of the fiscal year made a total of 183660093 available
176508080 of the available funds was expended in the year for
budgetapproved items of expense and 7152013 remained on hand
June 30 1951 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 statement468
DEPARTMENT OP PUBLIC SAFETY
BY ACTIVITY
YEAR ENDED JUNE 30th
1951
Ga Bureau of Investigation 20626372
Drivers License Bureau 23794672
Ga State Patrol 132087036
176508080
1950
19710050
24426453
133000786
1949
19171438
20623951
134210054
177137289 174005443
BY OBJECT
Personal Services
Subsistence Allowance
Travel Expense
Supplies and Materials
Communication Service
Heat Light Power Water
Printing Publicity
Repairs Alterations
Rents
Insurance Bonding
Pensions
Indemnities
Equipment
Miscellaneous
OUTLAY
Radio Tower
Bldgs Wells
176508080
Number of Employees
at June 30th 370
81687380 81003256 77903589
38476750 38244010 33221200
405188 350940 2996518
24331721 26128510 21370623
3322540 4176996 3676473
1675192 1564466 1345971
1314553 1826640 2153858
4487032 4673815 5174319
145326 163200 372738
84248 60500 136941
8136938 3952266
140215 630038 1936839
12259741 14262746 19088633
41256 99906 3208575
176508080 177137289 172586277 1305316 113850
177137289 174005443
391
399
MOTOR VEHICLE EQUIPMENT
In the period under review the Department of Public Safety pur
chased with the authority of the State Supervisor of Purchase 76 new
automobiles for 12032476 and sold on authority of the State Super
visor of Purchases 77 used automobiles for 5627618469
DEPARTMENT OF PUBLIC SAFETY
On June 30 1951 motor vehicles owner by the Department were
as follows
96 Fords
74 Pontiacs
3 Oldsmobiles
6 Chevrolets
3 Trucks
182
All the above cars were properly assigned to the legal activities of
the Department of Public Safety except one 1950 Pontiac Coach which
on June 30 1951 was held by Warden R P Balkcom Jr of Tattnall
State Prison on receipt dated June 7 1951
Under Code Section 402003 it is illegal for any officer or employee
of the State and of the various Departments and institutions to utilize
State purchased passengercarrying vehicles for travel required in
performance of his official duties The only exemptions from this
law are the Governor of the State of Georgia the State Public Safety
Department and what was formerly the Georgia State Guard
In view of this law it was illegal for the Department of Public
Safety to assign a car to Warden R P Balkcom Jr
Attention was called to this violation of law and under date of
August 17 1951 the passengercarrying vehicle above cited was re
turned to the Public Safety Department
Analyzing the sale of the 77 used automobiles sold for the Depart
ment of Public Safety by the State Supervisor of Purchases the
method of disposition is reported as follows
Under Georgia Laws Code Section 401902 Paragraph E it is the
responsibility of the State Supervisor of Purchases to sell all supplies
materials and equipment which are surplus obsolete or unused
Under this authority of law the Department of Public Safety noti
fied the State Supervisor of Purchases of the surplus used automobiles
for sales and the sales were authorized in the following manner470
DEPARTMENT OF PUBLIC SAFETY
DETAIL OF SALE OF USED PUBLIC SAFETY
AUTOMOBILES AUTHORIZED BY STATE SUPERVISOR OF PURCHASES
Written Bids Filed With State Sale Price
Supervisor of Purchases Authorized
No Funds Recvd
Bids 6 Low Bid High Bid 83650 Verbal Bid By Dept
1948 Pontiac 60150 838001 83800
1948 Pontiac 5 67600 85000 85000
1948 Pontiac 4 30000 62500 62500
1948 Pontiac 6 66600 95000 95000
1948 Ford 6 62250 76175 76175
1948 Ford 6 61300 75675 75675
1948 Pontiac 5 31800 59500 59500
1948 Pontiac 5 30000 80150 80150
1948 Pontiac 4 60000 86100 86100
1948 Pontiac 6 66600 79100 79100
1948 Pontiac 5 65000 80100 80100
1948 Pontiac 3 70000 82600 82600
1948 Pontiac 2 68600 80900 80900
1948 Pontiac 2 71250 79300 79300
1948 Pontiac 4 50000 80300 80300
1948 Pontiac 4 61300 72600 72600
1948 Pontiac 4 62500 77800 77800
1949 Ford 6 57000 81650 81650
1949 Ford 7 52500 82600 82600
1949 Ford 5 46000 80250 80250
1949 Ford 5 56500 81050 81050
1949 Ford 3 45600 52750 52750
1948 Ford 3 24000 30300 30300 5
1948 Pontiac 4 49500 71200 71200
1948 Pontiac 4 25000 58100 58100
1948 Pontiac 4 48700 77600 77600
1948 Ford 5 27500 51000 51000
1948 Pontiac 4 51000 60600 60600
1948 Pontaic 4 51000 75300 75300
1948 Pontiac 4 51000 74250 74250
1949 Ford 5 25000 62250 62250
1949 Ford 6 27500 60600 60600
1949 Ford 5 27500 70850 70850
1949 Ford 6 27500 62850 62850
1948 Pontiac 4 52200 59100 59100
1948 Pontiac 4 50675 61250 61250
1948 Ford 4 61750 72850 72850
1949 Pontiac 6 70150 100750 101000 3 101000
1949 Ford 5 32000 65100 65100
1948 Pontiac 6 39500 72676 72750 2 72750
1948 Pontiac 6 39500 82876 82876
471
DEPARTMENT OP PUBLIC SAFETY
DETAIL OF SALE OF USED PUBLIC SAFETY
AUTOMOBILES AUTHORIZED BY STATE SUPERVISOR OF PURCHASES
1949 Pontiac
1948 Pontiac
1949 Ford
1949 Ford
1949 Ford
1949 Ford
1949 Ford
1948 Pontiac
1948 Ford
1948 Pontiac
1948 Pontiac
1948 Pontiac
1949 Pontiac
1949 Ford
1949 Ford
1949 Pontiac
1949 Pontiac
1949 Pontiac
1948 Pontiac
1948 Pontiac
1949 Ford
1949 Ford
1949 Ford
1948 Pontiac
1948 Ford
1948 Ford
1949 Ford
1949 Ford
1950 Pontac
1950 Pontiac
1950 Pontiac
1950 Pontiac
1948 Pontiac
1949 Ford
1949 Ford
1949 Ford
Written Bids Filed With State
Supervisor of Purchases
No
Bids Low Bid High Bid
6
6
4
4
4
4
4
4
4
3
7
7
6
6
6
3
3
3
4
4
4
3
4
4
5
5
3
3
3
3
3
3
2
2
2
2
38500
40000
59100
26800
47300
45750
46500
52500
47500
51250
40000
40000
50190
57500
51450
50100
50100
50100
50100
62700
51300
63700
70700
62850
42850
45000
46750
68850
68200
60600
70100
76100
30000
41100
40000
49500
67800
82876
72776
52600
65776
61275
73750
80276
52776
62776
81000
83100
90300
69156
73155
103850
93100
85100
65675
72690
68700
72700
76196
68225
53000
57800
70000
72850
88500
89100
86000
91350
42500
70350
72150
71650
Verbal Bid
68500 3
72876 3
61375 3
62876 3
Sale Price
Authorized
Funds Recvd
By Dept
73000 3
69000 3
73000 3
76300 3
68500
82876
72876
52600
65776
61375
73750
80276
52776
62876
81000
83100
90300
69156
73155
103850
93100
85100
65675
73000
69000
73000
76300
68225
53000
57800
70000
72850
88500
89100
86000
91350
42500
70350
72150
71650
5627618
4472
DEPARTMENT OF PUBLIC SAFETY
Item No 1This was sold by verbal bid of J B Ward Atlanta
which was in addition to the six written bids received for said car
Item No 2This car was sold by verbal bid to Corporal Forest C
Wilson in addition to the six bids received for the car
Item No 3These nine cars were sold on verbal bids to G W
Smith Barnesville Georgia which bids were in addition to the number
of written bids indicated on the foregoing tabulation
Inquiry was made of the Supervisor of Purchases with reference to
the verbal bids and the following explanation was filed by the Super
visor of Purchases
August 15 1951
I have your letter of August 1 1951 pertaining to the sale of surplus
automobiles for the Department of Public Safety
You list certain instances wherein the bid documents supporting sales
authorizations were not complete You also mention that letters of
authorization in some instances referred to Smith Motor Company
Barnesville Georgia where as the actual transactions was handled by
G W Smith of Barnesville Georgia
Under the Rules and Regulations of our office the Assistant Super
visor designated to handle certain items decides how they should be
handled He may send out written request for bids either sealed or
unsealed setting a date for their return and he may solicit bids by
telephone from responsible bidders noting the bids received on the
requisition My investigation of the sale of these surplus automobiles
disclosed that both procedures were followed namely that written and
telephone bids were solicited Apparently in some instances the depart
ments employee handling the processing of the bid papers was lax in
making the proper notation on the requisition concerning the bid
the full name and address of the bidder and the exact amount of the
bid
With respect to the difference in name of the Smith Motor Com
pany Barnesville Ga and G W Smith Barnesville Ga my investiga
tion discloses that G W Smith is the brother of Mr J R Smith of the
Smith Motor Company and they have been associated in business
together for some time It appears there was an interval of time when
Mr G W Smith was in business for himself principally and did part
time work for his brother Mr J R Smith of Smith Motor Company473
DEPARTMENT OF PUBLIC SAFETY
My employees had associated and do associate Mr G W Smith with
Smith Motor Company in handling transactions with him had them
both in the name of G W Smith and Smith Motor Company thinking
that the name in which the transaction might have been handled was
of no particular significance G W Smith and Smith Motor Company
were identified as one and the same insofar as my department trans
actions were involved
In my survey of the transactions enumerated in your August 1st letter
I am convinced that the State of Georgia has realized top dollar value
for the vehicles disposed of and the taxpayers of the state have not in
any way suffered financial loss therefrom
It is apparent that employees handling such transactions should be
more detailed in their written memorandums and notations so that
all paper work in connection with the bids would be properly explicit
and leave no room for question as to exactly what transpired
With reference to telephone bid of J B Ward Inasmuch as the em
ployee who accepted this bid is no longer with the department it is
hard to obtain this information My opinion is that the price was mis
construed when accepting same
With further relation to the above we herewith enclose affidavit from
Mr G W Smith and Mr George Wilson
Your calling this matter to my attention is appreciated and I am
advising the department supervisors and employees to take every pre
caution in the disposition and sale of State surplus property so that
not only will the State realize the highest dollar for property sold but
also the bidders who offer us the medium through which we dispose
of the property will be fully informed protected and satisfied as to
the disposition of the article involved
Thanking you and assuring you of my appreciation I am
Yours very truly
B B George Signed
B B George
Supervisor of Purchases474
DEPARTMENT OF PUBLIC SAFETY
State of Georgia
County of Fulton
This is to certify that in the latter part of last year 1950 my
brother Corporal Forest C Wilson who was stationed at Camp
LaJuene N C as a Marine requested me to locate a used car for him
Either the latter part of December or the first of January the De
partment of Public Safety had several cars that were to be sold by the
Purchasing Department I inspected these cars and decided that a 1948
Pontiac would be suitable for him I then called Mr Pearlman of the
Purchasing Department and told him that I would give 72750 for this
automobile
This is the transaction exactly as it was
for exact price as bid
I received the above car
George W Wilson Signed
Sworn to and Subscribed before me
this 10th day of August 1951
S F Skrine Signed
Signature and Title of Officer
Authorized by Law to Administer Oath
State of Georgia
County of Fulton
This is to certify that I have been in the automobile business for
two and onehalf years at Barnesville Georgia and McDonough Ga
During this period I have purchased automobiles from the State of
Georgia for resale in my business I have purchased under the names
Hollins Smith Motor Company McDonough Ga and Smith Motor
Company Barnesville Ga and since January 1 1951 through June 30
1951 I have purchased them in the name of G W Smith I was asso
ciated in business with my brother J R Smith operating as Smith
Motor Company Barnesville Georgia from October 15 1950 to Jan
uary 1 1951 At this time I entered the used car business at Barnes
ville Georgia in which business I remained until about June 1 1951
at which time I went back to work with my brother J R Smith
operating as Smith Motor Company Barnesville Georgia
During the above period I have purchased several automobiles
from the State of Georgia I have purchased them by written bids475
DEPARTMENT OF PUBLIC SAFETY
which were submitted to the Purchasing Department I have entered
my bid over long distance phone from Barnesville at times and I have
entered my bids over phone from the State Patrol Headquarters where
I would inspect the automobiles I have entered my bids over the phone
at times from hotels in Atlanta where I might be staying and I have
entered my bids over the phone from Dixie Automobile Auction in
Atlanta Most of the time on the phone I would talk to Mrs Blanche
Lewis but on one or two occasions I entered my bid with Mr W G
Pearlman Phone bids were in my opinion a custom used by the
department and had cause to assume it was in order when using this
method to place my bids
I further state that I have never received an award for a car that
was higher than my original bid whether it be by phone or letter
G W Smith Signed
Sworn to and Subscribed before me
this 10th day of August 1951
S F Skrine Signed
Signature and Title of Officer
Authorized by Law to Administer Oath
September 10 1951
TO WHOM IT MAY CONCERN
As to request number one in letter of August 30 1951 from Hon
B E Thrasher Jr relative to whether or not written bids were opened
prior to the receipt of the verbal bids I wish to say that the former
procedure of the Department was to allow bids on automobiles up until
400 or 430 P M in the afternoon and bids to be opened the following
day At this time oral bids were allowed also and notations made of
said bids and placed in the file I was assisted in this procedure by
Mrs Lewis As to whether or not written bids were opened prior to
the receipt of verbal bids I can say that to my knowledge this never
occurred in the Department
As to item two requesting whether or not it was possible for the
information contained in the written bids to be obtained by the verbal
bidders before bidding it is the policy of the department to receive all
verbal bids before opening the written bids and it would be difficult for
any one to obtail the information before awards are made Every pre
caution is used to prevent information from being divulged and to my
476
DEPARTMENT OF PUBLIC SAFETY
knowledge this has never occurred
As to your request in item three as to whether or not it was possible
for anyone in the office of the Assistant Supervisor to divulge such
information I would like to say that it would be possible for informa
tion to be divulged as this is only one item of many items which my
personnel and I handle and with the number of visitors in my office
each day confidential information could be divulged However every
member of this department has been instructed to keep all matters
obtaining to the department confidential I would like to further say
that to my knowledge information was not divulged
As to item four relative to whether or not the Assistant Supervisor
approved all sales of cars in conformity with the rules and regulations
established by the Supervisor of Purchases I would like to say that I
did approve these sales in conformity with the rules and regulations
established by the Supervisor to the best of my ability knowledge and
belief Incidentally the Supervisor has established a rule that no bids
of this type can be received by any method other than in written
sealed bids I am in full accord with him on this and believe that this
system will eliminate the possibility of information being divulged as
far as such a possibility can be eliminated
Signed W G Pearlman
Sworn to and subscribed before
me this 10th day of Sept 1951
S F Skrine Signed
Notary Public
The rule established by the State Supervisor of Purchases referred
to in the affidavit of W G Pearlman Assistant Supervisor of Pur
chases is quoted as follows
NOTICE TO ALL SUPERVISORS
EFFECTIVE AT ONCE
1 In the future all surplus materials amounting to over 2500 must
be sold only after being advertised and sealed bids obtained
2 All telephone calls for bids on requisitions are not to exceed
10000 These must be recorded on requisition forms giving date
name of person calling and name of person with Vendor who
quoted price477
DEPARTMENT OF PUBLIC SAFETY
3 Each Supervisor will be held responsible for all purchases in his
department In other words you will be directly responsible for
any one in your department who handles bids by Telephone or
otherwise
4 Any requisition amounting to 50000 or more must be mailed out
as a sealed bid using our present regulation on time and etc and
must be open to any one for inspection at time of awarding bids
Your cooperation in carrying out the above at once will be appre
ciated
B B George
Supervisor of Purchases
Inasmuch as the sales of the motor vehicles listed in this report
were authorized by the Supervisor of Purchases as required by law
and inasmuch as the sales were in accordance with the rules and regu
lations in force and effect at the time of these sales as established by
the Supervisor of Purchases in conformity with law it is hereby held
that the sales were legally authorized
In June 1951 which is at the end of the fiscal year of the financial
operations being reviewed under this report the Supervisor of Pur
chases adopted a new rule for the disposition of surplus equipment
The rule which is published in the rules and regulations of the Office
of the Supervisor of Purchases revised as of June 1951 reads as fol
lows
Sec 4 Whenever a department certifies in writing to the Super
visor that certain described equipment is surplus unused and dis
posable he will advise its method of disposal either by gift or trans
fer to another department or by sale If it is necessary to sell such sur
plus equipment due notice to the public shall be given and written
bids received by the Supervisor or by the department at his request
and the highest and best bid will be accepted by the Supervisor The
item or items of equipment disposed of as above may then be taken
from the inventory the file of the transaction being attached to the
inventory
The Supervisor of Purchases is to be commended on the adoption of
the new rule established for the sale of public property as cited in
this report I concur heartily in the statement of the Supervisor of
Purchases contained in the letter quoted in this report that it is neces
sary to take every precaution in the disposition and sale of State sur478
DEPARTMENT OP PUBLIC SAFETY
plus property so that not only will the State realize the highest dollar
for the property sold but also the bidders who offer the State the
medium through which the State disposes of property will be fully in
formed and protected and satisfied as to the disposition of the article
involved
Item 5The sale of this motor vehicle was authorized by the Sup
ervisor of Purchases as provided by law and rules and regulations
however because of some unusual circumstances in connection with
the bids as cited in the following quoted letter it was necessary to
obtain affidavits in connection with the filing of the bids
Capt J Frank Jones
959 E Confederate Avenue S
Atlanta Georgia
E
Dear Capt Jones
In checking the records of the sale of surplus motor vehicle equipment
it is found that on September 21 1950 the Supervisor of Purchases
authorized the sale of one 1948 Ford Coach equipped with spot light to
J B Ward Atlanta Georgia for 30300
The records reveal that three bids were submitted by you one for
30300 signed in the name of J B Ward one for 24000 signed in
the name of D K Robertson and one for 24750 signed in the name of
John H Roberts
It was found in checking the bids that you in your own handwriting
wrote the J B Ward bid and the John H Roberts bid and submitted
these two bids written by you along with the unsuccessful bid of D K
Robertson
The records in the Public Safety Department reveal that this car was
paid for by a deposit of September 25 1950 by your check for 17560
and by cash of 12740
The records in the Motor Vehicle Division show that you registered
this car in your name
Upon questioning you on this matter you presented a bill of sale exe
cuted to you by J B Ward which indicated that this car was sold to
you on September 22 for 100 and other valuable consideration479
DEPARTMENT OF PUBLIC SAFETY
You produced bills and statements showing that you expended 36562
on repairing this car which made your investment in the car 66962
You presented an affidavit from one Louis Banks at Barnesville
Georgia in which he stated that he purchased the car from you at
the price of 72500
Legally you or Mr Ward have a perfect right to purchase any item de
clared to be surplus by the State in the same manner as any other
citizens provided same is purchased on properly executed bids
The question that is unanswered and one that must be cleared up is
the execution of the bids
Please furnish me immediately an affidavit under oath stating exactly
why or how the bids submitted to the Supervisor of Purchases Office
included two bids one in the name of J B Ward and the other in the
name of John H Roberts both of which were executed personally by
you
Trusting that you will furnish me the information needed as called for
in this letter promptly I am with best wishes
Sincerely yours
B E Thrasher Jr Signed
B E Thrasher Jr
State Auditor
Reference is made to your request of October 26th for an affidavit
under oath stating exactly why and how the bids submitted to the
Supervisor of Purchases Office included two bids one in the name of
J B Ward and the other in the name of John H Roberts both of
which were executed personally by me
In response to your request the affidavit is attached please be assured
that I possessed no unworthy intentions regarding this matter and
hope this information to be as desired by you
With best wishes I am
Most sincerely
J Frank Jones Signed
J Frank Jones
Captain G S P
Treasurer Disbursing Officer480
DEPARTMENT OF PUBLIC SAFETY
October 31 1951
Fulton County Georgia
TO WHOM IT MAY CONCERN
This it certify that I J Frank Jones CaptainState of Georgia
Department of Public Safety 959 E Confederate Ave S E Atlanta
Georgia did in Sept 1950 receive three written bids from three per
sons interested in purchasing one 1948 Ford automobile that was in
the process of being declared as surplus and disposable property of the
Department of Public Safety for transmittal to the State Supervisor
of Purchases for consideration in disposing of the car
These bids were given to by by Mr J B Ward and was to be
attached to a letter addressed to the Supervisor of Purchases and were
from the following persons
1JBWard30300
2John H Roberts24750
3D K Robertson24000
Each of these bids were written in longhand and signed by the
individual submitting same
In preparing these bid papers for the purpose of transmitting them
to the State Supervisor of Purchases I had the misfortune of acciden
tally upsetting a bottle of ink on the J B Ward and the John H
Roberts bids This accidental upsetting of the ink took place on my
desk and the paper on which each of these bids was written rapidly
absorbed the spilled ink damaging the articles to the extent that I
considered them worthless and in the haste usually exercised in clean
ing up such a mess placed these papers in the trash can In an effort
to submit the bids that had been given to me for passage to the Super
visor of Purchases I in my own handwriting rewrote the two bids in
question in longhand using the name of the bidders concerned passing
same on to the Supervisor of Purchases for his consideration and final
handling
Sworn affidavits from each of the two persons submitting the ori
ginal bids are attached for your consideration
Signed
J Frank Jones
J Frank Jones
Captain G S P
Treasurer Disbursing Officer481
DEPARTMENT OF PUBLIC SAFETY
I Sworn to and subscribed before me this
1 date
I October 31 1951
I Gertrude S Banks Signed
Notary Public Fulton County Georgia
My Commission Expires Feb 3 1953
October 31 1951
Fulton County Georgia
This is to certify that I J B Ward 1552 Alder Lane S W Atlanta
Georgia in September 1950 did submit a written bid for one 1948
Ford Coach offered for sale by the Department of Public Safety This
bid was written in longhand for the amount of 30300 and signed
by me personally
I addressed this bid to Capt J Frank Jones of the Georgia State
Patrol carrying it to him for his transmittal to the State Supervisor
of Purchases for his consideration
I am advised that this bid became damaged by the accidental
upsetting of a bottle of writing ink and that he rewrote the bid sign
ing my name in his own handwriting which is and was of my approval
Respectfully
J B Ward Signed
J B Ward
Sworn to and subscribed before
me this dayOctober 31 1951
Gertrude S Banks Signed
Notary Public Fulton County
October 30 1951
Clayton County Georgia
This is to certify that I John H Roberts 114 South Avenue For
rest Park Georgia did in September 1950 submit a bid for one 1948
Ford Coach which was the property of the Department of Public
Safety This bid was written in longhand and signed by me personally
The amount of the bid being 24750
This bid was addressed to Captain Frank Jones of the Georgia
State Patrol and was given to Mr J B Ward to carry to Capt Jones
for the purpose of transmitting it to the State Purchasing Depart482
DEPARTMENT OF PUBLIC SAFETY
ment for consideration
I am advised by Captain Jones that this bid was almost totally
damaged by the accidental upsetting of a bottle of ink on same and
that he rewrote the bid for me signing my name to the bid in his own
handwriting which is and was with my approval
Respectfully submitted
John H Roberts Signed
John H Roberts
Sworn to and subscribed before me this day
October 31 1951
Gertrude S Banks Signed
Notary Public Fulton County Georgia
My Commission Expires Feb 3 1953
Upon review of the above quoted affidavits which are being quoted
in the report for permanent record it is determined that the final
result of the transaction was proper However it must be reported that
under any circumstances the rewriting of official bids which are
received and in turn submitted to the Supervisor of Purchases are
highly irregular
It is recommended that in the future that no bids be submitted
to the Supervisor of Purchases unless same is executed by and over the
personal signature of the bidder
Item 4Under date of May 15 1951 the Supervisor of Purchases
authorized the sale of a Pontiac car to H L Dobson of Atlanta for
91350 and the Public Safety Department sold the car in accordance
therewith The receipt of the funds from this sale did not appear of
record and the cash was not deposited in the bank at the date of sale
This was called to the attention of the Treasurer of the Department
and the funds received from this sale were found in the safe of the rf
Department of Public Safety The proper recording and deposit of I
this money was made as of July 17 1951 The Treasurer of the Public tl
Safety Department failed to perform his duty as required by law
when he allowed these funds to be placed in the safe without recordingb
the receipt of same and also he failed to perform his duty by notl
promptly depositing the money in the Departments bank account
Code Section 89810 provides It shall be the duty of every col
lecting officer and every officer to hold public money upon any money483
DEPARTMENT OF PUBLIC SAFETY
belonging to a public body coming into his hands promptly to deposit
same in a bank or depository
PRIVATELY OWNED STOCK CAR REPAIRS IN PUBLIC SAFETY
SHOP BUILDING MATERIALS FOR REPAIRS LOST OR MIS
PLACED DRIVERS LICENSES APPLICATIONS OR MONEY
AUTOMOBILE GENERATORS USED TIRES NEW TIRES RADIO
EQUIPMENT
During the course of this examination for the State Auditor to
comply with the provision of Georgia Law Code Sections 401815 and
401817 it was necessary to very thoroughly check the items tabulated
in the caption above this paragraph
Based on the evidence made available to the examiner during the
period of this audit and based on the sworn affidavits of several of
the responsible persons in the Patrol it is hereby reported that all
transactions in connection with items are legal and all funds are
accounted for with the exception of the items specifically enumerated
in this report as being illegal irregular or as being a shortage
The following quoted sworn affidavit was obtained from several of
the responsible personnel of the Public Safety Department
CERTIFICATION
I the undersigned do hereby certify under oath that I have reviewed
the attached statement statement on file State Auditors office and
certify to the correctness of same I also hereby certify under oath
that not to my knowledge has any property of the State Department
of Public Safety listed in the attached or other similar property been
disposed of or used for any purpose other than official requirements in
connection with the operation of the State Department of Public
Safety
This is to further certify that I have read provisions of Code Section
899903 providing for penalty for falsification of public documents
and I do hereby execute this certification under oath
The following listed personnel subscribed under oath to the above
quoted certification
George W Wilson Director Department of Public Safety
Delmar Jones Capt and Director Georgia Bureau of
Investigation
J Frank Jones Capt Treasurer and Disbursing Officer
484
DEPARTMENT OF PUBLIC SAFETY
H D David Sgt Chief Mechanic
R H Weaver Sgt Assistant Treasurer
Claude B Archibald Building and Maintenance Supervisor
E D Mink SgtMajor Assistant Treasurer
F M Davies Lt Supvr of Drivers License Division
R E Starr Sgt Chief Drivers License Examiner
J W Armstrong SgtMajor Chief Drivers License Examiner
J T Davis Sgt Supply Sergeant
ILLEGAL AND IRREGULAR ITEMS AND SHORTAGES
On the date of October 30 1950 a Mercury engine and parts there
for was purchased and confirmation purchase order 144489B was
issued on November 14 1950 by the State Supervisor of Purchases
authorizing the purchase of this equipment in the name of the State
Two unusual circumstances were of record in connection with this
transaction one the invoice from the motor company was made
out as being sold to Governor Herman E Talmadge and on the invoice
in possession of the Department of Public Safety there was written the
words Received on authority of Col George W Wilson is assigned to
garage stock
It was necessary to request Col George W Wilson Director of the
Department for an explanation of this item and the following informa
tion was received from the Treasurer of the Department of Public
Safety
In compliance to your request for an explanation concerning the
purchase of a motor two cylinder heads and one complete set of engine
gaskets on October 30 1950 from the Decatur Lincoln Mercury Co
Decatur Ga the following is submitted
The parts in question are
Mercury engine Part 8CM6011 List price 22500 Net Price
Mercury head Part 8CM6049 List price 1950 Net Price
Mercury head Part 8CM6050 List price 1950 Net Price
Mercury gasket Part 8CM6008 List price 580 Net Price
16875 J
1131 t
1131
528 8
Total19665
As orally given these parts were used in the Reverend Billy
Grahams personal car by reason of his engine being faulty A diag
nosis of the trouble being that of a busted block or piston due to the
loss of compression on one of the cylinders The work of installing this485
DEPARTMENT OF PUBLIC SAFETY
engine was done by and at the Dixie Auto Alignment Co Shop on Stew
art Ave this City with no one being charged for this service
After the original Ford engine was removed and disassembled for
inspection it was learned that a broken valve spring was the cause of
all the trouble The required spring was replaced in this engine which
had only approximately 1400 miles on it returning it to the same
condition so far as performance is concerned when new This Ford
engine was then taken over and brought into the State Patrol Head
quarters Garage and used within the next few days to replace an
engine in a Patrol Car that had become faulty in operation through
fair wear and tear in South Georgia Our records reveal that as of this
date this engine has operated normally since being used by the Depart
ment
The engine taken in exchange is a Ford eight cylinder engine
Carrying the following price extensions as of October 30 1950
Ford engine part 8BA6011A List 23100 Net 20790
Ford head part 8BA6050C List 1150 Net 850
Ford head part 8BA6049C List 1150 Net 735
Total22375
Less price of one valve spring 18
22357
We are now able to determine that as a result of this EXCHANGE
of motors this Department received items valued at 22357 after
involving an amount of 19665 in the course of the transaction mak
ing a gain of 2692 in the value of items exchanged
With best regards
Respectfully submitted
Signed J Frank Jones
J Frank Jones
Captain G S P
Treasurer Disbursing Officer
Governor Talmadge verbally states that above transaction was
erroneously handled by the Department of Public Safety as a State
transaction as the transaction was a personal commitment made by
him with no intention whatsoever of the Department of Public Safety
being involved therein This statement is substantiated by the fact
that the original invoice billing was in the name of Governor Talmadge
486
DEPARTMENT OF PUBLIC SAFETY
The General Assembly of Georgia exercising its wisdom enacted
laws which would prevent public officials or employees or private per
sons from making purchases for their own use or for the personal use
of any other person by or through the State or in the name of the
State thereby giving advantage of the savings by State discounts and
exemptions from various excise taxes The officials of the Department
of Public Safety placed themselves in the position of committing and
having recorded on the records of the Department an illegal trans
action when the purchase entered into the official State records
as a state transaction This item should have been transmitted for the
personal attention of Governor Talmadge
Code Section 401936 reads as follows It shall be unlawful for
any employee or official of the State of Georgia to purchase directly or
indirectly through the Supervisor of Purchases or through any
agency department board of bureau of the State any article
material merchandise ware commodity or other thing of value for
the personal or individual ownership of himself or other person or per
sons
The penalty for violation of this provision is provided in Code Sec
tion 409904
In connection with this examination it was ascertained that all
radio equipment is installed and in use in Stateowned motor vehicles
or stored in the radio shop at the Department of Public Safety with
the exception of one unit as follows
One unit was installed in a car in possession Sheriff D S Hudson
of Worth County who is a member of the Board of the Department of
Public Safety Unit is described as follows
Once RCA Mobile unit consisting of R C A transmitter service
number 1807 and R C A receiver service number 3852 price 49500
Said unit has been serviced during its use by Sheriff Hudson by the
Department of Public Safety
All equipment purchased in the name of the State and for the De
partment of Public Safety is for the use of the Department of Public
Safety in carrying on its official duties unless same is transferred to
another State Department after same is declared to be surplus and
there is no provision of law which authorizes the State to furnish
equipment to any Sheriffs office for use in performing the duties
required by law in his capacity as Sheriff of a county therefore it is487
declared improper and illegal for the Department of Public Safety to
furnish this equipment and to service same at the expense of the State
The duties of a member of the Board of the Department of Public
Safety are confined to such duties as are exercised in regular meet
ings of the Board and the only compensation that can be allowed under
the law is such legitimate expense as may be incurred in discharging
duty as a Board Member
We have been advised that under date of September 18 1951 which
is after the closing date of the audit June 30 1951 Sheriff D S
Hudson returned to the Department of Public Safety the said radio
equipment which was in his possession
In the State Auditors Report for the year ended June 30 1950 a
report was made of a shortage of 476925 in drivers licenses receipts
at the Tif ton Patrol Station chargeable to one Preston Holden who was
a member of the Public Safety Department and statement was quoted
from Honorable Eugene Cook Attorney General of Georgia that he
was withholding civil suit to recover the shortage against Mr Pres
ton Holden or the bond company until disposition of the criminal case
The full amount of this shortage of 476925 was still due the State
at the close of the fiscal year June 30 1951 which is the period covered
by this audit
As a matter of current information it is hereby reported that since
the close of the fiscal year ended June 30 1951 the full amount of
100000 bond of Preston Holden has been collected and applied in
part payment of this shortage and with this credit there is still
376925 due the State and this matter is still in the hands of the
States Attorney General for collection The principal Preston Holden
is now deceased
An additional shortage occurred in the fiscal year under review
and same is set forth in the following quoted statement
September 5 1951
SUBJECT Shortage of H A McElroy
TO Captain J Frank Jones Treasurers Office
Georgia State Patrol
P O Box 1456
Atlanta Georgia
The undersigned contacted Trooper H A McElroy 98 on Wednes
day 13151 for the purpose of making an inspection of the validating
488
DEPARTMENT OF PUBLIC SAFETY
machine 593 assigned to the State Capitol Atlanta Georgia At this
time Trooper McElroy had a report made up in which there was some
errors and Trooper McElroy and myself attempted to find these errors
but were unable to do so I then ask Trooper McElroy if he was ready
for me to check the machine he stated that he had taken the money
home the night before as he was late in closing and that the safe in the
Tag Department was locked and as he was making out a report he
had left the money and the stubs at home He then offered to go to
his home and return with the money and stubs but I told him that it
would not be necessary as I would return the first thing the next morn
ing and that I expected him to have his report corrected and in shape
for an inspection At this time I ask Trooper McElroy this question
Mac are you short He replied he was not I then repeated the ques
tion and received the same reply
On Thursday 2151 I returned to the Capitol at approximately
920 AM and found that Trooper McElroy had not reported for duty
I then left and returned at approximately 940 AM and Trooper Mc
Elroy still had not reported for duty I then called Lieutenant Davies
who advised that I stay and work the machine which I did until approx
imately 11 AM When Trooper McElroy came up to me ond offered to
turn his badge over to me and stated he was 406 short I told him
that I did not have authority to accept his badge but that I would
call Lieutenant Davies and ascertain what was to be done When I
informed Lt Davies what McElroy had told me he ask me to let
him talk to Tpr McElroy which he did Trooper McElroy then left to
make a telephone call Around 1130 AM Tpr McElroy informed me
that he had a friend who was going to bring him the money to
make up the shortage Mr D A Chastain relieved me at the Capitol
and I returned to Headquarters with 25100 in cash and credits of
the validating machine report for the period of January 19th through
January 31st which called for a total of 65600 Trooper McElroy
informed me that as quickly as he received the money he would come
to Headquarters and we would then check out the report Around 2
PM Trp McElroy arrived at Hdqrs with the money and after check
ing the stubs against the machine readings it was found that Tpr
McElroy was short in the sum of 40500 which he then turned over
to me The money and original report was turned over to the Treas
urers office on 2151 There was no inspection report made by the
undersigned for this shortage as the same was reported to Lieutenant
Davies Supervisor Drivers License Division who advised that the
matter had been turned over to the Director for the necessary action489
DEPARTMENT OF PUBLIC SAFETY
In witness whereof I have hereunto set my hand this 5th day of
Sept 1951
Signed J W Armstrong
Sworn to and subscribed before me this 5th day of September 1951
MY COMMISION EXPIRES
Notary Public Fulton County Ga
My Commission expires Aug 3 1953
Signed Betty Fincher
Notary Public
A general store room is kept for general supplies and automobile
tires and tubes This store room was found in good order and good
records are maintained covering stocks of supplies and equipment on
hand
Automobile repair parts are kept at the garage but no inventory
record is being kept of these
Troopers use public filling stations over the State for purchases
of gasoline when they are away from District Stations It was found
that Federal taxes are not being deducted from a large number of these
gas purchases The State is exempt from the payment of this tax and
refunds should be obtained
The Director of the Department is bonded in the amount of 10
00000 the Treasurer and Assistant Treasurer for 500000 each and
other employees are under schedule bond of 100000 each
Except as had been noted in these Comments all receipts disclosd
by examination have been accounted for and expenditures for the per
iod under review were within the limits of budget approvals and sup
ported by proper voucher
Under the laws of Georgia the State Auditor is required in his
audits of each agency to call special attention to any illegal improper
or unnecessary expenditures all failures to keep records and vouchers
required by law and all inaccuracies irregularities and shortages The
law also provides that a copy of this report be made available for the
use of the Press of the State
Appreciation is expressed to the officials and staff of the Depart
ment for the cooperation and assistance given the State Auditors
office during this examination and throughout the year
490
DEPARTMENT OF PUBLIC SAFETY
DETAIL OF AUTOMOBILE PURCHASES AND SALES
YEAR ENDED JUNE 30 1951
AUTOMOBILE PURCHASES
8 850 Joe B Ward Commerce
11950 Pontiac 165000
8 950 Jones Motors Dallas
11950 Pontiac 165000
81050 L K Stephens Milledgeville
11950 Pontiac 165000
81250 Johnson Motor Co LaGrange
11950 Pontiac 165000
81450 Garrard Pontiac Co Washington
11950 Pontiac 165000
8 950 GouldmanTaber Co Atlanta
11950 Pontiac 165000
81750 Fred Jones Chev Co Dahlonega
21950 Chevrolet 264000
81850 Franklin Chev Co Statesboro
11950 Chevrolet 132000
82250 Hunter Motors Quitman
11950 Ford 151000
82450 Collins Motor Co McDonough
11950 Ford 151000
82150 Montezuma Motor Co Montezuma
21950 Ford 302000
82150 Smith Motor Co Barnesville
11950 Ford 151000
82150 Jeff Davis Motors Hazlehurst
11950 Ford 151000
82450 Jackson Motor Co Forsyth
11950 Oldsmobile 207500
92550 Hunter Motor Co Quitman
11950 Ford 151000
103050 Wansley Bros Motor Co Carnesville
11950 Ford 151000
103050 Hair Motor Co Summerville
11950 Ford 151000
103050 Claud Groover Inc Toccoa
11950 Ford 151000
102750 Turpin Motor Co Ringgold
11950 Ford 151000
102750 Montezuma Motor Co Montezuma
11950 Ford
102750 Milner Motor Co Rome
11950 Ford
103050 Smith Motor Co Barnesville
11950 Ford
151000
151000
151000DEPARTMENT OF PUBLIC SAFETY
DETAIL OF AUTOMOBILE PURCHASES AND SALES Contd
YEAR ENDED JUNE 30 1951
491
AUTOMOBILE PURCHASES Contd
101050
103050
103050
121950
121050
121850
121850
11151
11751
11751
11651
11751
11651
11551
11951
11951
11551
11951
11751
11951
11751
11751
170000
Collins Motor Co McDonough
11950 Ford 151000
Sanders Motor Co Eastman
11950 Ford 151000
H N Ramsey Motor Co Springfield
11950 Ford 151000
Garrard Motor Co Washington
11950 Pontiac 170000
L K Stephens Milledgeville
11951 Pontiac
Lamar Implement Co Barnesville
11951 Pontiac 170000
Jones Motor Co Dallas
11951 Pontiac 170000
Wilkes Pontiac Co Lyons
11951 Pontiac 170000
Buddy NeSmith Mtr Co Cochran
11951 Ford 155500
Montezuma Motor Co Montezuma
11951 Ford 155500
Turpin Motor Co Ringgold
11951 Ford 155500
Kilgo Motor Co Tallapoosa
11951 Ford 155500
Smith Motor Co Barnesville
11951 Ford 155500
Milner Motor Co Rome
11951 Ford 155500
Claud Groover Inc Toccoa
11951 Ford 155500
Derrick Motor Co Clayton
11951 Ford 155500
Milner Motor Co Rome
11951 Ford 155500
Derrick Motor Co Clayton
11951 Ford 155500
Collins Motor Co McDonough
11951 Ford 155500
Saunders Motor Co Eastman
11951 Ford 155500
Smith Motor Co Barnesville
11951 Ford 155500
Montezuma Motor Co Montezuma
11951 Ford 155500492
DEPARTMENT OF PUBLIC SAFETY
DETAIL OF AUTOMOBILE PURCHASES AND SALES Contd
YEAR ENDED JUNE 30 1951
AUTOMOBILE PURCHASES Contd
2 851
22151
21951
21951
22051
21951
22751
22151
21951
22651
22651
21651
22451
3 351
3 551
32851
21951
31351
3 551
3 951
3 951
41951
A M Chandler Decatur
11951 Ford 155500
Moody Motor Co Perry
11951 Ford
Slade Motor Co Talbotton
11951 Ford
155500
155500
155500
155500
155500
Warren Co Motor Co Warrenton
11951 Ford
Cullens Motor Co Soperton
11951 Ford
Ramsey Motor Co Springfield
11951 Ford
Brannen Motor Co Unadilla
11951 Ford 155500
Whitfield Motors Blue Ridge
11951 Ford 155500
Derrick Motor Co Clayton
11951 Ford 155500
11951 Ford 167500
Morton Motor Co Cedartown
11951 Ford 167500
Richland Motor Co Richland
11951 Ford 155500
Lamar Implement Co Barnesville
21951 Pontiac 330000
GouldmanTaber Co Atlanta
21951 Pontiac 330000
Joe B Ward Commerce
21951 Pontiac
Fred Jones Dahlonega
11951 Chevrolet
Saunders Motor Co Eastman
11951 Ford
Jones Motors Dallas
11951 Pontiac
Wilkes Pontiac Co Lyons
11951 Pontiac
Johnson Motor Co LaGrange
11951 Pontiac
Garrard Pontiac Co Washington
11951 Pontiac
Hunt Holmes Moultrie
11951 Oldsmobile
330000
153226
155500
165000
165000
165000
165000
200000493
DEPARTMENT OP PUBLIC SAFETY
DETAIL OF AUTOMOBILE PURCHASES AND SALES Contd
YEAR ENDED JUNE 30 1951
AUTOMOBILE PURCHASES Contd
51151 L K Stevens Milledgeville
21951 Pontiac 337250
52851 Smith Motor Co Barnesville
11951 Ford 145000
52851 Fred Jones Chev Co Dahlonega
21951 Chevrolet
314000 12032476
LESS CARS SOLD THROUGH STATE SUPERVISOR OF PURCHASES
72750
82550
82550
82550
82550
82550
82950
91250
91250
91250
91250
92250
92850
J B Ward Atlanta
11948 Pontiac
West Georgia Motors Co Bremen
41948 Pontiac
J A Webster Atlanta
11948 Pontiac
James V Wilbanks Atlanta
11948 Ford
11948 Ford
R L Knight Thomson
11948 Pontiac
11948 Pontiac
D K Robertson Atlanta
11948 Pontiac
11948 Pontiac
Harper Dolvin Motor Co Atlanta
11948 Pontiac
11948 Pontiac
C V Wilbanks Atlanta
11949 Ford
11949 Ford
11949 Ford
11949 Ford
J A Webster Atlanta
11948 Pontiac
11948 Pontiac
Harper Dolvin Motor Co Atlanta
11948 Pontiac
L W Dobson Atlanta
11949 Ford
J B Ward Atlanta
11948 Ford
J A Dobson Atlanta
11948 Pontiac
11948 Ford
11948 Pontiac
83800
327900
80150
76175
75675
62500
59500
85000
95000
80900
79300
81650
82600
80250
81050
72600
77800
80300
52750
30300
71200
58100
77600
494
DEPARTMENT OF PUBLIC SAFETY
DETAIL OF AUTOMOBILE PURCHASES AND SALES Contd
YEAR ENDED JUNE 30 1951
CARS SOLD THROUGH STATE SUPERVISOR OF PURCHASES Contd
12 650
12 650
121350
121350
13051
12 650 L W Dobson
11948 Pontiac 74250
11949 Ford 62250
11949 Ford 62850
12 650 B B Webster
11948 Pontiac 60600
11948 Pontiac 59100
11949 Ford 60600
L H Dobson Atlanta
11948 Pontiac 75300
11949 Ford 70850
Posey and McMillan Garage Griffin
11948 Ford 51000
L W Dobson Atlanta
11949 Ford 72850
L H Dobson Atlanta
11948 Pontiac 61250
Johnson Motor Co LaGrange
11948 Pontiac 82876
11948 Pontiac 82876
13051 Smith Motor Co Barnesville
11949 Pontiac 101000
11949 Pontiac 68500
13051 Hosch Motor Co Atlanta
11949 Ford 65100
13051 Cpl Forrest C Wilson Camp LeJeune N C
11948 Pontiac 72750
22151 H D Williams Forest Park
11949 Pontiac 90300
2 851 Johnson Motor Co LaGrange
11949 Ford 65776
11948 Pontiac 80276
11948 Ford 52776
2 851 Smith Motor Co Barnesville
11949 Ford 72876
11948 Pontiac 62876
11949 Ford 61375
2 951 J A Webster Atlanta
11949 Ford 73750
2 951 C V Wilbanks
11949 Ford 52600495
DEPARTMENT OF PUBLIC SAFETY
DETAIL OF AUTOMOBILE PURCHASES AND SALES Contd
YEAR ENDED JUNE 30 1951
CARS SOLD
THROUGH STATE SUPERVISOR OF PURCHASES Contd
22151
22151
31551
31351
31351
5 251
5 351
5 351
5 351
51551
51551
62151
62151
62151
G W Smith Barnesville
11948 Pontiac
11948 Pontiac
11949 Ford
11949 Ford
L W Dobson Atlanta
11949 Pontiac
J B Norton Atlanta
11948 Pontiac
G W Smith Barnesville
11948 Pontiac
11949 Ford
11949 Ford
11949 Ford
W A Ward Atlanta
11949 Pontiac
11949 Pontiac
Luke Warren Tennille
11948 Pontiac
Lamar Implement Co Barnesville
11948 Ford
11948 Ford
Franklin Motor Co Metter
11949 Ford
J A Webster
11949 Ford
R M Campbell St Petersburg Fla
11950 Pontiac
11950 Pontiac
11950 Pontiac
L H Dobson Atlanta
11950 Pontiac
Smith Motor Co Barnesville
11948 Pontiac
B B Webster Atlanta
11949 Ford
11949 Ford
B B Webster Atlanta
11949 Ford
81000
83100
69156
73155
103850
65675
73000
69000
73000
76300
93100
85100
68225
53000
57800
70000
72850
88500
89100
86000
91350
42500
70350
72150
71650 5627618
6404858497
PUBLIC SERVICE
COMMISSION
498
PUBLIC SERVICE COMMISSION
RECEIPTS
1951
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 17500000
Budget Balancing Adjustments Lapses 686635
Revenues Retained
Earnings from Services 40502
Transfers Other Spending Units 42681
NONINCOME
State Revenue Collections Unfunded
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded
PAYMENTS
1950
17500000
3418450
110760
3953642
Total Income Receipts 18184456 24982852
12161000 1234150
1163142
774600
592419
2008750
Total 32283198 26349871
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Pensions Benefits
Equipment
Miscellaneous
Total Expense Payments
OUTLAYS
Lands Improvements
Personal Services
Publications
Contracts
Equipment
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
Total
13790854 12930694
1934056 1949574
369968 348262
699256 676266
117486
488630 882148
72819 57967
10408 11797
5250 27350
717055 347663
99440 295881
82912 245656
18388134 17773258
584879 319848 250732 2968 6022678 362493
54737 935600 1163142 774600
32283198 26349871499
PUBLIC SERVICE COMMISSION
SUMMARY
FINANCIAL CONDITION
The Public Service Commission ended the fiscal year on June 30
1951 with a surplus of 54737 available for operations subject to
budget approvals and reported no outstanding accounts payable or
other liabilities
REVENUE COLLECTIONS
The Public Service Commission is the revenuecollecting agency
for licenses and fees levied against Motor Carriers coming under the
jurisdiction of this office as provided by law
In the year ended June 30 1951 14559000 was collected from
licenses issued to Motor Carriers and 264500 from certificates of pub
lic convenience making a total of 14823500
The 14823500 revenue collected in the fiscal year ended June
30 1951 together with 774600 held by the Commission at the
beginning of the period made a total of 15598100 to be accounted
for Of this 15598100 in revenue funds 2662500 was transferred
to the State Treasury in the fiscal year and 12935600 remained on
hand June 30 1951 to be transferred to the State Treasury in the
next fiscal period
Funds from revenue collections are transferred by the Commission
to the State Treasury the last of December and last of June each year
The check of June 30 1951 did not reach the State Treasury in time
to be shown on the Treasurys books for the fiscal year ended June 30
1951 and therefore had to be shown as held by the Public Service Com
mission on this date
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Public Service Com
mission in the year ended June 30 1951 was 17500000 This was
increased to 18186635 by transfer of 686635 from the State Emer
gency Fund to meet expenditures given budget approval as provided by
law
Receipts for the year were further increased by 40502 received
from sale of transcripts old equipment and other sources500
PUBLIC SERVICE COMMISSION
From the years receipts 42681 was transferred to the State Per
sonnel Board for the pro rata cost of that agencys operations leaving
net income of 18184456
The 181 84456 income and the 1163142 cash balance at the
beginning of the period made a total of 19347598 available with
which to meet expenditures approved on budget for the fiscal year
183 88134 of the available funds was expended for budget
approved items of current expense and 904727 for balance of re
modeling new office space and purchase of new equipment leaving a
cash balance of 54737 on hand June 30 1951
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 30
Personal Services
Travel Expense
Supplies Materials
Communication Services
Heat Light Power Water
Printing Publications
Repairs
Rents
Insurance Bonding
Pensions To Emp Ret Fund
Equipment
Miscellaneous
Total Expense Payments
Outlay
Remodel BldgNew Office
Furniture Equipment
1951
13790854
1934056
369968
699256
117486
488630
72819
10408
5250
717055
99440
82912
584879
319848
1950
12930694
1949574
348262
676266
882148
57967
11797
27350
347663
295881
245656
6276378
362493
Number of Employees on
Payroll June 30
1949
12622346
2018727
349071
535044
332906
54862
14199
6250
303798
80757
18388134 17773258 16308960
Total Cost Payments 19292861 24412129 16308960
32
32
33501
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 Inspectors for 200000 each
Books and records of the Public Service Commission 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 Commis
sion for the cooperation and assistance given the State Auditors office
during this examination and throughout the yearDEPARTMENT OF
PUBLIC WELFARE
503
Administration and Benefits504
1950
DEPARTMENT OF PUBLIC WELFARE
ADMINISTRATION PUBLIC ASSISTANCE
RECEIPTS 151
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 813500000 813500000
Budget Balancing Adjustments Lapses 334353373 127329750
Revenues Retained
Grants from U S Government 3022892397 2581273832
County Participation 158820993 156364355
Transfers Other Spending Units 1634119 1425808
Total Income Receipts 4327932644 3677042129
CASH BALANCES JULY 1st
Budget Funds 308049602 258463538
Total 4635982246 3935505667
PAYMENTS
EXPENSE
Personal Services 53959269
Travel 4614603
Supplies Materials 1783121
Communications 6239703
Publications 2923381
Repairs 367849
Rents 2834584
Insurance 549886
Indemnities I700
Pensions Benefits 4026338162
Grants to Counties 180618660
Equipment 3414250
Miscellaneous 174474
Total Expense Payments 4283819642
CASH BALANCES JUNE 30th
Budget Funds 352162604
Xotal 4635982246
45971838
3200682
1135326
1976624
2176741
167561
1006201
157026
3412564997
156583764
2353628
161677
3627456065
308049602
3935505667DEPARTMENT OF PUBLIC WELFARE
505
BENEFITS AND ADMINISTRATIVE FUNDS
CURRENT BALANCE SHEET
JUNE 30 1951
ASSETS
CASH AND IN BANKS
Budget Funds
State Funds 41095784
Federal Funds 311045574
County Funds 21246
Private Trust and Agency Funds
352162604
2202760
354365364
LIABILITIES RESERVE SURPLUS
ACCOUNTS PAYABLE AND ENCUMBRANCES
Salaries and Wages
Supplies and Materials
Communication Services
Printing
Miscellaneous
PensionsEmployee Retirement System June
Equipment
Administrative Grants to
County Welfare Depts June 1951
Benefits Crippled ChildrenAllocation
UNALLOTTED FUNDS ON DEPOSIT
Federal Funds
Public Assistance
Child Welfare
Crippled Children
County Funds
Public Assistance
4700
517209
3729
707296
380
1336935
101110
2671359 16760000 5976741 25408100
300328589 4698904 6018081 21246 311066820
PRIVATE TRUST AND AGENCY FUNDS
Retirement System Withholdings
SURPLUS
State Funds
For Benefits
For Administrative Operations
For Adms Grants to Counties
13484129
1776716
426839
2202760
15687684
354365364506
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 1951 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 1951 with sur
plus State Funds of 15687684 of which 13484129 was for Benefit
payments 1776716 for Administration and 426839 for Admin
istrative Grants to County Welfare Departments Necessary reserves
have been provided to cover 25408100 outstanding accounts payable
and encumbrances and 311066820 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 obli
gations 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 advances 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 Appropriations for payment of benefits in the year ended
June 30 1951 was 720000000 This was increased to 1027713041
by transfer of 307713041 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 82612221 by transfer of 146
12221 from the State Emergency Fund507
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
The years appropriation of 25500000 for Administration was
increased to 37528111 by transfer of 12028111 from the Emer
gency Fund to meet expenditures approved on budget as provided by
law
Receipts from the Federal Government for benefits and administra
tion amounted to 3022892397 and 158820993 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 1951 amounted to 4329566763
From the Funds received in the year 1634119 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 1951 4327932644
The 4327932644 net income together with cash balance of
308049602 at the beginning of the fiscal year made total funds
available in the period under review 4635982246
From the 4635982246 funds available 4022808382 benefits
were paid 180618660 Grants were made to County Welfare De
partments and 80392600 used for administrative expense of the
State Office and 352162604 remained on hand June 30 1951
Of this 352162604 remaining cash balance 41095784 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 311066820 was
the amount of unallotted Federal and County funds on deposit with the
state
BENEFIT PAYMENTS
Benefit payments for the year were 3973808950 for Public Assis
tance 45056603 for Crippled Children Benefits and 3942829 for
ChildWelfare Benefits a total of 4022808382
Public Assistance Benefit payments in the year ended June 30
1951 are summarized as follows508
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
PUBLIC STATE
ASSISTANCE FUNDS
Old Age 726781401
Blind 27198775
Dependent
Children 250854873
Totals 1004835049
PERCENTAGES
Old Age 2500
Blind 2844
Dependent
Children 2583
Totals 2529
FEDERAL FUNDS COUNTY FUNDS TOTAL
2064039400 64620575 681362000 116283999 3825800 38842127 2907104800 95645150 971059000
2810021975 158951926 3973808950
7100 6756 7017 400 400 400 10000 10000 10000
7071 400 10000
On pages of the within report there is a summary of Public Assis
tance 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 payment
for the month of September 1950 as compiled by the Welfare Depart
ments Division of Research and Statistics are shown in the following
statement509
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
NUMBER OF PAYMENTS
Amount
Less
than
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
100
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
Aid to
Old Age Aid to Dependent
Assistance the Blind Children
6 0 0
82 0 1
106 0 10
160 0 5
295 4 13
282 2 12
372 6 18
451 2 16
524 4 28
688 2 33
989 10 2T
1135 9 39
1419 11 51
1778 24 55
2240 23 67
3206 40 79
3752 44 98
4169 56 112
4781 80 144
10846 255 492
7879 199 201
6563 167 175
6506 151 186
5572 148 157
5113 144 162
4095 106 149
3280 97 142
3047 89 3257
2764 81 68
1974 70 64
2399 78 93
1729 59 70
1677 47 92
1270 49 89
1198 44 91
1106 29 121
966 37 115
704 22 93
699 35 100
897 53 303
729 30 148
510
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
NUMBER OF PAYMENTS
4100 4199
4200 4299
4300 4399
4400 4499
4500 4599
4600 4699
4700 4799
4800 4899
4900 4999
5000 5099
5100 5199
5200 5299
5300 5399
5400 5499
5500 5599
5600 5699
5700 5799
5800 5899
5900 5999
6000 6099
6100 6199
6200 6299
6300 6399
6400 6499
6500 6599
6600 6699
6700 6799
6800 6899
6900 6999
7000 7099
7100 7199
7200 7299
7300 7399
7400 7499
7500 7599
7600 7699
7700 7799
7800 7899
7900 7999
8000 8099
8100 8199
8200 8299
Aid to
Old Age Aid to Dependent
Assistance the Blind Children
625 35 104
534 41 159
455 39 108
472 37 123
499 29 2757
382 32 55
322 27 68
293 30 61
231 14 70
2567 180 72
0 0 58
0 0 61
0 0 75
0 0 64
0 0 74
0 0 62
0 0 161
0 0 82
0 0 92
0 0 67
0 0 76
0 0 61
0 0 1828
0 0 35
0 0 46
0 0 34
0 0 42
0 0 38
0 0 36
0 0 42
0 0 30
0 0 55
0 0 49
0 0 86
0 0 41
0 0 35
0 0 43
0 0 39
0 0 33
0 0 34
0 0 1000
0 0 23
511
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
NUMBER OF PAYMENTS
Amount
8300
8400
8500
8600
8700
8800
8900
9000
9100
9200
9300
9400
9500
9600
9700
9800
9900
8399
8499
8599
8699
8799
8899
8999
9099
9199
9299
9399
9499
9599
9699
9799
9899
Aid to
Old Age Aid to Dependent
Assistance the Blind Children
0 0 19
0 0 21
0 0 23
0 0 22
0 0 14
0 0 24
0 0 23
0 0 19
0 0 10
0 0 14
0 0 16
0 0 18
0 0 14
0 0 20
0 0 22
0 0 17
0 0 954
Note The 2567 Old Age Assistance payments and the 180 Aid to the Blind
payments in September 1950 represent exactly 5000 each this being
the maximum amount allowed for a Grant for Old Age Assistance or Aid
to the Blind in the State of Georgia512
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
Cancelled September 1950 checks have not been deducted in
compiling data for the number of payments in the foregoing state
ment
Payments for Crippled Children Benefits in the year ended June 30
1951 were as follows
NATURE OF EXPENDITURE
AMOUNT PER CENT
Medical and Surgical Services
Physicians and Surgeons 4920568
Field Services
Physical Therapist Nursing and
Clerical Services 3679701
Clinical Expense 1451285
Hospitalization 20306382
Convalescent and Foster Home Care 9440511
Applies 5258156
Totals 45056603
1092
817
322
4507
2095
1167
10000
FUND DISTRIBUTION
State Funds
Federal Funds
22408309
22648294
45056603
4973
5027
10000
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 3942829 and these payments are summarized
COMPARISON OF BENEFIT PAYMENTS
Benefit payments for the past three years are compared in the
statement following513
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
YEAR ENDED JUNE 30
PUBLIC ASSISTANCE
1951
1950
1949
Old Age 2907104800 2599877900 2162956500
Blind j 95645150 83691500 70399350
Dependent Children 971059000 687422900 487933550
3973808950 3370992300 2721289400
CRIPPLED CHILDREN
Benefits
45056603 39225856 36629577
CHILD WELFARE BENEFITS
Boarding Care of Children
3942829
1141148
A comparison of Public Assistance Benefits paid in the month of
June 1951 with payments for the same month in 1950 and 1949 is
shown below
Average
Number of Net Amount Allowance
JUNE 1951 Individuals Paid per Individual
Old Age 101188
Blind 2856
Dependent Children 48695
152739
JUNE 1950
Old Age 100239
Blind 2661
Dependent Children 38317
141217
JUNE 1949
Old Age 92937
Blind 2522
Dependent Children 31188
126647
244589550
8276150
88817250
341682950
234398850
7380050
69862700
311641600
190840650
6480500
49339350
246660500
2417
2898
1824
2237
2338
2773
1823
2207
2053
2570
1582
1948
Since the beginning of the program in 1937 20333550365 has
been paid in Public Assistance Benefits old age assistance aid to the
blind and aid to dependent children 309073048 for crippled child
ren benefits in the form of medical and hospital care furnished 50
83977 Child Welfare for boarding care of children and 720329
Civilian War Assistance benefits a grant total of 20648427719 and
these payments are tabulated by fiscal years as follows514
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
Year Public Crippled Child Civilian
Ended Assistance Children Welfare War
June 30 Benefits Benefits Benefits Assistance
1938 324057772 2229201
1939 471555000 16266325
1940 345578450 16505304
1941 532871050 18293223
1942 747343500 21388607
1943 939433550 12758559 25000
1944 1036331150 14842149 43550
1945 1058929500 13967299 34640
1946 1126281393 16792214 125177
1947 1641375200 23393243 491962
1948 2043703150 31724888
1949 2721289400 36629577
1950 3370992300 39225856 1141148
1951 3973808950 45056603 3942829
Totals20333550365 309073048 5083977 720329
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 1951 was 261011260
of which 80392600 was for State Office expense and 180618660
Grants to County Welfare Departments
The cost of administrative operations of the State Office of the
Department amounting to 80392600 consists of 57959153 expense
incurred in administering the Public Assistance Program 5298328
for Crippled Children Program 2729286 cost of administering the
State Institutions under the control of the Department 14268127
for Child Welfare Services and 137706 for other relief programs
Grants to Counties for administrative purposes amounting to
180618660 represent payments of 162072535 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 appro
priation plus 9741451 representing Federal 50rr participation in
other administrative expenses of the County Welfare Departments
distributed to the aged blind and dependent children programs and
8804674 paid as employers contribution to the Employees Retire
ment System for member employees County Welfare Departments515
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
By other Administrative Expenses in which the Federal Govern
ment will participate to the extent of 50 of such expenditures charge
able to oldage assistance aid to the blind and aid to dependent chil
dren is meant those expenses in addition to salaries and travel that
are necessary for the effective and efficient operation of the County
Departments These include office supplies communication services
equipment etc together with certain expenditures in connection with
the establishment and maintenance of eligibility of applicants and
recipients of Special Public Assistance
COMPARISON OF ADMINISTRATIVE EXPENSE
The administrative expenses of the Department of Public Welfare
and Grants to County Welfare Departments for the past three years
are compared in the following statement
YEAR ENDED JUNE 30
BY ACTIVITY
1951
Public Assistance Program 238577813
Crippled Children Program 5298328
State Institutions 2729286
Child Welfare Services 14268127
Other Relief Programs 137706
1950
196502027
4020604
2444507
12965234
164389
1949
167684309
5122107
2306872
10593323
196630
Totals 261011260 216096761 185903241
BY OBJECT
State Office
Personal Services
Travel
Supplies and Materials
Communication Services
Printing Publicity
Repairs
Rents
Miscellaneous
Insurance and Bonding
Pensions
Indemnities
Equipment
53959269 45971838 41441818
4614603 3200682 2471879
1783121 1135326 947377
6239703 1976624 1588665
2923381 2176741 1421676
367849 167561 133404
2834584 1006201 771050
174474 161677 179070
549886 157026 151288
3529780 1205693
1700
3414250 2353628 1073548
Subtotals
Administrative Grants
to County Depts 180618660
80392600 59512997
156583764
50179775
135723466
261011260 216096761 185903241516
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
YEAR ENDED JUNE 30
BY FUNDS 1951 I950
State Funds 116413103
Federal Funds 144598157
Number of Employees
at June 30
219
188
1949
95987637 81874273
120109124 104028968
Total 261011260 216096761 185903241
156
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds handled by the Department in the
year ended June 30 1951 were 6068414 U S Income taxes with
held from salaries and remitted to the Federal Government and 240
27880 contributions by employees to the Employees Retirement
System
The 24027880 contributions by employees to the Retirement
System together with a balance of 1357740 on hand at the begin
ning of the fiscal period made a total of 25385620 to be accounted
for Of this amount 23182860 was remitted to the Employees Retire
ment System and 2202760 remained on hand June 30 1951
U S Income tax withholdings 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
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 supported
by proper voucher Salary payments to all employees of the Depart
ment coming under the provisions of the Merit System are supported517
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
by payrolls certified as correct under Merit System rules and regula
tions 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 yearBENEFIT AND ADMINISTRATIVE FUNDS
STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTSINAID BY COUNTY
YEAR ENDED JUNE 30 1951
00
COUNTY
Appling
Atkinson
Bacon
Baker
Baldwin
Banks
Barrow
Bartow
Ben Hill
Berrien
Bibb
Bleckley
Brantley
Brooks
Bryan
Bulloch
Burke
Butts
Calhoun
Camden
Candler
Carroll
Public Assistance Benefits
Total Payments for the Year
Old Age
8358500
9093250
9536800
8398900
14079300
7738600
10049200
20723150
12858500
8522200
82777950
8643200
6726950
18522400
5979150
17188100
22516350
8440750
9717850
5305100
7932200
50421150
650350
393250
383300
429800
489100
111900
105050
397200
466250
582450
3604700
157700
421750
408200
301400
344300
674700
203550
397100
172650
377750
1419200
Dependent
Children
4810350
6141000
5611150
2263950
2127300
1970000
1628300
5405850
3047100
3525900
29620200
1178500
5712200
1940350
3048450
2852200
3229050
536700
1746800
2503250
2835850
6969300
Average per Month Crippled Children Ben
Total
Public
Assistance
13819200
15627500
15531250
11092650
16695700
9820500
11782550
26526200
16371850
12630550
116002850
9979400
12860900
20870950
9329000
20384600
26420100
9181000
11861750
7981000
11145800
58809650
Allow Number
Number of per Children Total
Indiv Indiv Treated Payments
536
596
513
390
709
398
577
1042
611
493
4185
399
511
882
356
740
1169
374
561
336
419
1959
2146
2185
2524
2370
1964
2058
1700
2122
2232
2134
2310
2084
2100
1972
2186
2295
1884
2045
1763
1982
2215
2501
14
16
18
10
15
13
9
30
9
22
76
19
6
18
15
52
14
16
12
5
20
25
Admin GrantsinAid to
County Departments
66044
125293
35182
438612
102033
165793
91184
513172
26793
420253
969229
489237
27205
316601
28620
447167
175787
17419
111311
0
86684
247207
Regular
623231
465070
383066
502513
1011046
437582
646668
1109760
746888
551475
5994140
465897
404210
887784
412085
745862
1364759
480555
757580
316957
520682
1678012
Other
29929
26958
12575
35833
26896
14241
14768
78743
33141
32576
354437
19195
14285
48708
27475
30001
62118
29371
30478
14794
27932
121247
O
W
0

H
w
z
H
o

r
ft
H
F

W
HBENEFIT AND ADMINISTRATIVE FUNDS
STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTSINAID BY COUNTY
YEAR ENDED JUNE 30 1951
Public Assistance Benefits
Total Payment s for the Year Average per Month Crippled Children Ben Admin GrantsinAid to County Departments
Dependent Total Public Number of Allow per Number Children Total

COUNTY contd Old Age 10957600 Blind 265500 Children Assistance Indiv Indiv 2268 Treated Payments 6263 Regular 517866 Other 35390
Catoosa 4726100 15949200 586 9 O
Charlton 5423800 132100 1924200 7480100 276 2256 16 31500 412300 13553 3
Chatham 94102450 6904600 62023850 163030900 5463 2486 88 620217 5738892 241062
Chattahoochee 1545700 106100 958850 2610650 105 2082 6 15135 230998 5621 J8 H
Chattooga 17874450 415600 6818700 25108750 917 2282 21 292797 662621 25308 3
Cherokee 23863850 314050 9440450 33618350 1240 2258 19 122942 1326756 49317 H 2
Clarke 30186600 940200 5226950 36353750 1247 2429 27 471893 1239687 51819 H
Clay Clayton Clinch 4210850 89700 90900 4391450 201 1824 5 200548 412300 26734 O
14229400 234700 3756250 18220350 643 2362 27 220756 570377 41692
6387700 87900 2231950 8707550 316 2296 4 149332 412354 27355
Cobb 40302850 498600 12432800 53234250 1975 2305 81 584785 2147360 181294 r
Coffee 16850350 876150 10061300 27787800 1025 2259 41 753662 1135297 34151
Colquitt Columbia 22835950 1120200 4877750 28833900 1086 2213 58 1960930 1385408 77973 so
13426650 263400 3434050 17124100 615 2321 18 82170 715372 33237
Cook 10076500 379100 4075250 14530850 544 2224 13 300394 600395 31891
Coweta 28933450 1261450 6067250 36262150 1325 2281 24 363348 1192989 73766
Crawford 7031050 126400 1027650 8185100 338 2018 4 207360 354325 31960
Crisp 18082300 313500 4708250 23104050 859 2240 7 526039 898001 37899
Dade 5891600 140300 2962850 8994750 382 1961 4 345579 347971 8749
Dawson 5662600 69350 1441400 7173350 293 2038 3 42417 399058 24638
Decatur 17008850 411900 4975550 22396300 902 2070 27 487003 1187367 70361
DeKalb 71180950 2349300 30556400 104086650 3634 2387 68 425150 4499974 618284 en
Dodge 16810350 527550 7960700 25298600 967 2180 14 204685 1133768 90908 O

BENEFIT AND ADMINISTRATIVE FUNDS
STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTSINAID BY COUNTY
YEAR ENDED JUNE 30 1951
or
O
Public Assistance Benefits
COUNTY contd
Dooly
Dougherty
Douglas
Early
Echols
Effingham
Elbert
Emanuel
Evans
Fannin
Fayette
Floyd
Forsyth
Franklin
Fulton
Gilmer
Glascock
Glynn
Gordon
Grady
Greene
Gwinnett
Habersham
Total Payments for the Year
Average per Month Crippled Children Ben
Old Age
16110350
32138100
14038100
17636100
3448650
10533400
22111050
20033800
7358050
9801550
10130400
42084500
11598150
20577100
324358250
7370900
5771850
15355250
19217800
14618750
12803900
34029900
19009150
Blind
618500
2230150
413150
796600
127650
385600
461100
636650
221500
232000
410400
1147500
137100
502900
11566400
67750
96000
1313300
168250
961300
209200
455850
219700
Dependent
Children
6258100
14425650
3102450
4302400
1955300
2943150
2195000
6870550
3711950
1908100
1797800
12432250
4642450
5767800
167694600
3698900
1718900
4869650
3902100
4313400
1619150
11074500
7100000
Total
Public
Assistance
5 22986950
48793900
17553700
22735100
5531600
13862150
24767150
27541000
11291500
11941650
12338600
55664250
16377700
26847800
503619250
11137550
7586750
21538200
23288150
19893450
14632250
45560250
26328850
Allow Number
Number of per Children
Indiv Indiv Treated
845
1804
654
956
196
530
988
1153
425
562
511
2235
614
963
17363
510
265
794
923
840
723
1666
967
2266
2254
2236
1982
2357
2178
2089
1990
2215
1769
2013
2075
2225
2323
2417
1821
2388
2260
2102
1974
1686
2278
2270
12
104
11
22
3
8
14
46
7
14
16
50
10
11
493
14
9
34
17
18
9
51
9
Total
Payments
125319
869469
236409
131293
80126
116168
26480
670478
381227
112484
116706
415714
210763
160973
3950880
119623
145518
301896
258623
168622
90434
483526
122249
Admin GrantsinAid to
County Departments
Regular
771388
1830766
645731
1144169
288339
594207
974799
1116840
408876
704975
523602
2260166
629097
912042
20875983
595183
301615
862778
797127
774363
800809
1891392
1005850
35030
271369
26071
55192
17860
41402
20985
61926
16063
25259
21872
137236
29456
56525
1332316
28587
5034
61051
33631
32718
17230
94335
31609
O
H
0
H
H
H
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o
H
r
BENEFIT AND ADMINISTRATIVE FUNDS
STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTSINAID BY COUNTY
YEAR ENDED JUNE 30 1951
Public Assistance Benefits
Total Payments for the Year Average per Month Crippled Children Ben Admin GrantsCounty Dei inAid to mrtments
Dependent Total Public Number of Allow per Number Children Total

COUNTY contd Old Age 34144750 Blind 465250 Children Assistance Indiv 1643 Indiv 2333 Treated Payments 343865 Regular 1824025 Other 163788
Hall 11396700 46006700 36 6
Hancock 10427750 482150 1368550 12278450 537 1904 10 60137 673567 42841 fd
Haralson 19687650 565650 7604950 27858250 946 2453 9 113387 787029 59805 S
Harris 12295150 500500 2873550 15669200 609 2145 4 93024 737117 41982 2
Hart 21088950 490550 4777350 26356850 884 2484 5 141883 827273 29325 H
Heard 8542050 321300 1730050 10593400 455 1940 7 97492 430290 15869 O
Henry 14918950 302550 1131000 16352500 655 2080 22 440012 604449 24119
Houston 11217650 419400 3291500 14928550 605 2056 16 341893 822225 87678
Irwin 8349250 307000 1493100 10149350 420 2012 17 410311 482600 18152
Jackson 15564350 157400 2756300 18478050 796 1934 19 170006 1020403 24040
Jasper 8551750 341550 2393950 11287250 463 2031 19 405281 493808 22604 3 i
Jeff Davis 5781550 227650 3902500 9911700 411 2008 13 143999 306374 13773
Jefferson 20728050 485350 4199200 25412600 975 2173 26 109793 1116034 31951 r
Jenkins 9152800 352900 1418950 10924650 454 2008 25 300884 468312 21547 fe
Johnson 13136800 349300 4012650 17498750 614 2373 12 219812 677290 38987 5S
Jones 6338850 135350 1303900 7778100 345 1876 9 71827 524400 14601
Lamar 15081650 411700 6855600 22348950 790 2356 28 249206 611228 41203
Lanier 5950000 267800 2335500 8553300 322 2215 15 72113 402443 22094
Laurens 29774400 802400 9340300 39918100 1489 2234 27 521178 1409648 155875
Lee 7036250 305800 664200 8006250 281 2377 id 155193 299415 11587
Liberty 8398300 278450 3730250 12407000 497 2079 21 160513 524919 27722
Lincoln 7787250 120600 779950 8687800 369 1962 21 162226 518439 8168 to
Long 4275150 233300 2124550 6633000 250 2208 3 10840 341072 10945
BENEFIT AND ADMINISTRATIVE FUNDS
STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTSINAID BY COUNTY
YEAR ENDED JUNE 30 1951
Public Assistance Benefits
to
to
Total Payment s for the Year Average per Month Crippled Children Ben Admin GrantsCounty Dei inAid to
Total Allow Number artments
Dependent Public Number of per Children Total
COUNTY contd Old Age 43101400 Blind 1552250 Children Assistance Indiv 2412 Indiv 2367 Treated Payments 15935 Regular 2136459 Other
Lowndes 23853500 68507150 9 180238
Lumpkin 7758550 17600 465100 8241250 340 2022 64 1761663 432198 15119
Macon 17487100 375650 2959800 20822550 820 2115 8 218701 938144 29302
Madison 15922350 223350 3911800 20057500 793 2108 17 252825 849949 41122
Marion 7573650 213000 5089650 12876300 524 2046 9 143954 393669 17730
McDufJie 13787250 290450 2887650 16965350 591 2393 19 127857 561575 18946
Mclntosh 6749550 253850 1700100 8703500 342 2121 5 83290 387004 7223
Meriwether 19666200 444300 1779450 21889950 914 1996 23 350200 1082297 41006
Miller 8133950 386900 2093900 10614750 419 2111 107 205933 505200 36535
Mitchell 20673450 890400 5304500 26868350 1024 2188 35 225371 1128984 46200
Monroe 10207500 320250 1323400 11851150 459 2150 13 100926 609461 26784
Montgomery 11075600 520800 3942450 15538850 507 2552 12 259638 416423 26338
Morgan 16781450 337650 2550100 19669200 699 2345 14 431896 841946 34722
Murray 8980700 121300 2612800 11714800 467 2093 7 84995 414644 20411
Muscogee 55970750 2427850 33826350 92224950 3366 2283 102 1317636 3866879 553835
Newton 18378650 322350 1940300 20641300 794 2167 17 416271 757709 37813
Oconee 6587300 95500 725050 7407850 325 1899 6 43598 424680 21505
Oglethorpe 13395550 435300 2346200 16177050 649 2077 6 2326 625302 22195
Paulding 15468300 443150 4090750 20002200 747 2234 6 212497 531342 43664
Peach 16936600 439250 8286100 25661950 921 2323 7 11660 863106 58302
Pickens 7375400 19200 2726850 10121450 424 1988 7 28975 503774 24634
Pierce 8420650 406100 3551950 12378700 507 2034 24 235273 595016 27705
Pike 8241100 286700 662100 9189900 320 2394 21 407019 425165 26405
o
H

H
PJ
H
O
M
r
o
M
r
50
H
BENEFIT AND ADMINISTRATIVE FUNDS
STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTSINAID BY COUNTY
YEAF 1 ENDED JUNE 30 1951
Public Assistance Benefits Average per Month Crippled Children Ben Admin GrantsinAid to County Departments
Total Payments for the Year
Dependent Total Public Number of Allow per Number Children Total

COUNTY contd Old Age 21662900 Blind 534300 Children Assistance Indiv 1082 Indiv 2155 Treated Payments 34363 Regular 846596 Other 50656 0
Polk 5790300 27987500 17
Pulaski 8747400 377350 1513500 10638250 462 1920 7 183647 459020 21218
Putnam 9429650 67700 2164150 11661500 471 2065 9 22480 596086 20752 1
Quitman 3971450 149000 1290900 5411350 206 2185 4 71439 223526 13760 55
Rabun 10843850 158100 5221750 16223700 569 2375 13 788442 539156 58100 H
Randolph 13290250 343500 2165850 15799600 710 1854 14 44825 755005 57472 O
Richmond 61075600 2576300 18393300 82045200 3001 2278 118 1103237 3468286 263826 1
Rockdale 9154100 209750 1959650 11323500 430 1964 9 75264 409153 31838 d
Schley Screven 5082600 81800 950850 6115250 237 2155 9 177758 403106 12786 a
12294700 424700 2492850 15212250 724 1740 30 541133 732166 33944 o
Seminole 7699550 166250 3241550 11107350 444 2083 9 6216 450939 23349 i
Spalding Stephens Stewart 30291200 1427300 5286000 37004500 1247 2472 57 660800 1665488 109536
19823700 495700 6037250 26356650 921 2385 4 27923 1054940 35802 r
10770100 191400 1192850 12154350 534 1898 13 257072 691503 24507 g
Sumter 22807600 913250 3548500 27269350 1109 2049 15 167453 1167516 66740
Talbot 8015700 233150 1321300 9570150 428 1864 8 85451 594312 12982
Taliaferro 4127450 35400 438150 4601000 270 1421 4 42341 399310 17448
Tattnall 12881450 570600 4213500 17665550 745 1976 12 132561 852598 34145
Taylor Telfair 12191850 176350 3129250 15497450 677 1906 3 18156 766578 21013
16344600 464000 6837200 23645800 850 2319 19 268142 811075 37658
Terrell 13088300 566500 654000 14308800 643 1854 18 194339 775853 32077
Thomas 35129050 1176350 10797250 47102650 1673 2347 46 582071 1715004 173979 to
Tift 19533700 376850 8051250 27961800 969 2405 29 215843 931463 73522 CO

BENEFIT AND ADMINISTRATIVE FUNDS INS
STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTSINAID BY COUNTY ifit
YEAR ENDED JUNE 30 1951
Public Assistance Benefits Average per Month Crippled Children Ben Admin Grants inAid to
Total Payment s for the Year
Dependent Total Public Number of Allow per Number Children Total
COUNTY contd Old Age 11767900 Blind 1064350 Children Assistance Indiv 724 Indiv 2041 Treated Payments 143636 Regular 733797 Other 30246 a
Toombs 4890600 17722850 21 0
Towns 5212150 44400 1843400 7099950 315 1880 10 358556 376479 9783 50
Treutlen 8481000 292700 2482450 11256150 417 2248 21 160396 492841 16026
Troup 54671700 1113050 7706150 63490900 2207 2398 36 470390 1776710 70583
Turner 9820050 288600 3246450 13355100 497 2238 15 164384 462916 41062 i3
Twiggs 6399350 209600 887850 7496800 308 2028 3 108983 428466 14657 Q
Union 6629200 67200 2205650 8902050 480 1546 9 70836 422427 16746 1
Upson 22912950 540250 3547250 27000450 960 2343 25 94661 1158711 73825 0
Walker 33871600 711550 8953600 43536750 1506 2409 31 1011542 1391911 65837 a
Walton 18429150 432300 5991750 24853200 1006 2058 29 365909 1129525 43372
Ware 26066500 1212850 19394800 46674150 1764 2205 19 163847 1545646 64618 o
Warren 11187550 299200 2289350 13776100 530 2167 9 40910 548069 26733 i
Washington 20241950 574200 5471750 26287900 1180 1856 31 284631 1295414 45163 38048 r
Wayne 7137950 498250 3085850 10722050 475 1880 8 76588 563877 50
Webster 2863000 193000 456700 3512700 178 1646 16 133277 291650 12054
7906050 244500 2322250 10472800 412 2845 9 52314 455947 12897 M
White 7477100 18400 1360850 8856350 376 1961 5 40525 451837 10405
Whitfield 35663100 1199900 18432200 55295200 1921 2399 36 539233 1111638 100112
Wilcox 14017200 550100 2033650 16600950 553 2502 12 225732 641327 27936
Wilkes 18115900 429600 1622100 20167600 879 1912 12 224846 914932 29770
Wilkinson 8561850 155800 1652100 10369750 446 1938 7 142790 578253 36649
Worth 17972100 944850 5589400 24506350 895 2281 21 3764 137636 1060842 70009
Totals 2907104800 95645150 971059000 3973808950 148786 2226 45056603 162072535 9741451

525
DEPARTMENT OF
PUBLIC WELFARE
Institutions526
DEPARTMENT OF PUBLIC WELFARE
INSTITUTIONS DIVISION
RECEIPTS 1951 1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 643000000 643000000
Budget Balancing Adjustments Lapses 80929152 25744567
Transfer Other Spending Units 723929152 668744567
Total Income Receipts 0 0
527
DEPARTMENT OF
PUBLIC WELFARE
Confederate Soldiers Home
Atlanta528
DEPARTMENT OF PUBLIC WELFARE
CONFEDERATE SOLDIERS HOME ATLANTA
RECEIPTS 1951
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 2640359
Revenues Retained
Earnings Veterans Aid Services 61200
Total Income Receipts
2701559
1950
2376568
61300
2437868
CASH BALANCES JULY 1st
Budget Funds
Total
PAYMENTS
149530
2851089
251082
2688950
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Repairs
Insurance
Indemnities
Pensions Benefits
Equipment
Miscellaneous
Total Expense Payments
CASH BALANCES JUNE 30th
Budget Funds
Total
1148474
2005
1090350
17138
30395
22305
18390
84291
44733
150093
242915
1108780
580
1019412
16914
26471
81592
3922
38030
85819
157900
2608174 2539420
149530
2851089 2688950529
DEPARTMENT OF PUBLIC WELFARE
CONFEDERATE SOLDIERS HOME ATLANTA
SUMMARY
FINANCIAL CONDITION
The Confederate Soldiers Home ended the fiscal year on June 30
1951 with a cash surplus of 63149 available for operations subject to
budget approvals after providing the necessary reserve of 179766
to cover outstanding accounts payable
AVAILABLE INCOME AND OPERATING COSTS
Allotment of State Appropriation funds by the Department of
Public Welfare to the Confederate Soldiers Home in the fiscal year
ended June 30 1951 was 2656114
In addition to the 2656114 funds provided by the Department of
Public Welfare from appropriation 61200 was received from rents
and sales making a total of 2717314 From this amount 15755 was
transferred to the State Personnel Board for the pro rata share of
the cost of the Merit System Administration leaving 2701559 net
income available to the Confederate Soldiers Home
The 2701559 net income and the 149530 cash balance at the
beginning of the fiscal year made a total of 2851089 available
2608174 of the available funds was expended in the year for
budgetapproved items of expense and 242915 remained on hand
June 30 1951 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
COMPARISON OF OPERATING COSTS
Expenditures for operations by the Confederate Soldiers Home for
the past three years are compared in the following statement530
DEPARTMENT OF PUBLIC WELFARE
CONFEDERATE SOLDIERS HOME ATLANTA
YEAR ENDED JUNE 30th
1951 1950 1949
Personal Services 1148474 1108780 886212
2005 580 100
Supplies and Materials 1090350 1019412 874312
Communication Services 17138 16914 12985
Heat Light Power Water 30395 26471 24060
Printing Binding Publicity 790
Repairs and Alterations 22305 81592 144762
Insurance and Bonding 3922 27809
Pensions To Errp Ret System 84291 38030
Equipment 44733 85819 80098
Miscellaneous 168483 157900 123803
Totals 2608174 2539420 2174931

Number of Employees June 30 11 11 9
Confederate Veterans in Home
at June 30th 0 0 0
Veterans Widows in Home
at June 30th 12 10 18
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 year531
DEPARTMENT OF
PUBLIC WELFARE
Training School for Girls
Atlanta532
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR GIRLS ATLANTA
RECEIPTS 1951
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 17065905
Revenues Retained
Earnings Corrections 49450
Total Income Receipts
CASH BALANCES JULY 1st
Budget Funds
Total
17115355
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Insurance
Indemnities
Pensions Benefits
Equipment
Miscellaneous
1405092
18520447
1950
8181964
9500
8191464
658650
8850114
3308756 3067402
21159 15457
3683500 3123129
86998 87901
422563 390330
1566
293089 232196
1500 10124
7650 14020
252640 95552
974940 408311
9226 600
Total Expense Payments 9063587 7445022
OUTLAYS
Lands Buildings
Personal Services
Contracts
352523
3725239
CASH BALANCES JUNE 30th
Budget Funds
Total
5379098
1405092
18520447 8850114533
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 1951 with a cash surplus of 273395 after providing the
necessary reserve of 4605703 to cover outstanding accounts payable
and reserving 500000 for Improvement Fund
AVAILABLE INCOME AND OPERATING COSTS
Allotment of State Appropriation funds by the Department of Pub
lic Welfare to the School in the year ended June 30 1951 was 81
76941 for general operations and 8921945 for buildings and improve
ments In addition to the allotment of State Appropriation funds the
School received 37450 fire insurance claim and 12000 for boarding
making total receipts for the year 17148336
From the total receipts 32981 was transferred to the State Per
sonnel Board for the pro rata share of the cost of the Merit System
Administration leaving 17115355 net income available to the Train
ing School for Girls
The 17115355 net income and the 1405092 cash balance at the
beginning of the fiscal year made a total of 18520447 available
9063587 of the available funds was expended in the year for
current operating expenses of the School and 4077762 paid for new
buildings and improvements and 5379098 remained on hand June
30 1951 the end of the fiscal year
Of this remaining cash balance 261520 is for liquidation of
accounts payable for general maintenance and 4344183 for improve
ment fund accounts payable and encumbrances outstanding and
the remainder will be available for expenditure in the next fiscal period
subject to budget reapprovals534
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR GIRLS ATLANTA
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
ment
YEAR ENDED JUNE 30th
EXPENSE 1951 3308756 21159 3683500 86998 422563 1566 293089 1500 252640 7650 974940 9226 1950 3067402 15457 3123129 87901 390330 232196 10124 95552 14020 408311 600 1949 3153933 503 3281084 63322 354482 300 287338 89928 259473 735
Personal Services
Supplies and Materials Communication Services Heat Light Power Water Printing Publicity Repairs Alterations Insurance Bonding Pensions To Em Ret Sys
Equipment Miscellaneous
Total Expense Payments OUTLAY Building and Improvements Personal Services Contract 9063587 352523 3725239 7445022 7491098
Total Cost Payments 13141349 7445022 7491098
Number of Employees at June 30th Average Number of White Girls in School Annual Per Capita Cost Exclusive of Outlayj 24 89 101838 24 76 97895 23 102 73442
An extraordinary expenditure at the Training School for Girls
White Division the past year was 4077762 paid for new residences
and apartments for personnel535
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR GIRLS ATLANTA
GENERAL
Books and records of the Training School for Girls White Division
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 Training School for Girls White
Division for the cooperation and assistance given the State Auditors
office during this examination and throughout the year537
DEPARTMENT OF
PUBLIC WELFARE
Training School for Colored Girls
Macon538
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR GIRLS
COLORED DIVISION
RECEIPTS
1951
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 2848090
Total Income Receipts 2848090
1950
2618731
2618731
CASH BALANCES JULY 1st
Budget Funds
Total
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Repairs
Rents
Insurance
Indemnities
Pensions Benefits
Equipment
Miscellaneous
372116
565187
2018
1613930
42792
78345
123039
800
3747
3150
33660
133170
450
282944
3220206 2901675
581164
200
1536859
32141
79963
45965
600
6943
16050
184183
300
Total Expense Payments 2600288
2484368
OUTLAYS
Lands ImprovementsContracts
Equipment
CASH BALANCES JUNE 30th
Budget Funds
Total
158743
27832
433343
3220206
45191
372116
2901675539
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 1951 with a cash surplus of 205680 available for operations sub
ject to budget approvals after providing the necessary reserve of
183839 to cover outstanding accounts payable and reserving 43824
allocated for 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 1951 was
2854337 From the total received 6247 was transferred to the State
Personnel Board for the pro rata share of the cost of the Merit System
Administration leaving 2848090 net income available to the Train
ing School for Colored Girls
The 2848090 net income and the 372116 cash balance at the
beginning of the fiscal year made a total of 3220206 available
2600288 of the available funds was expended in the year for
budgetapproved items of expense and 186575 paid for new build
ings and equipment and 433343 remained on hand June 30 1951 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 follow
ing statement540
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR GIRLS
COLORED DIVISION
YEAR ENDED JUNE 30th
EXPENSE
Personal Services
Travel Expense
Supplies and Materials
Communication Service
Heat Light Power Water
Repairs Alterations
Rents
Insurance and Bonding
Pensions To Emp Ret Sys
Equipment
Miscellaneous
Total Expense Payments
OUTLAY
Land Bldgs and Equipment
Total Cost Payments
Number of Employees at
June 30th
Number of Colored Juvenile
Delinquent Girls in School
June 30
Annual Per Capita Cost
Exclusive of Outlay
1951 565187 2018 1613930 42792 78345 123039 800 3747 33660 133170 3600 1950 581164 200 1536859 32141 79963 45965 600 6943 16050 184183 300 1949 487850
5133 1363453
24586
71097 36507 2400
18100 310162 608
2600288 2484368 2319896
186575
45191
40
65007
124565
2786863 2529559 2444461
41
60594
41
56583
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
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 year541
DEPARTMENT OF
PUBLIC WELFARE
School for Mental Defectives
Gracewood542
DEPARTMENT OF PUBLIC WELFARE
SCHOOL FOR MENTAL DEFECTIVES GRACEWOOD
RECEIPTS
1951
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communications
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Pensions Benefits
Equipment
Miscellaneous
OUTLAYS
Lands Improvements
Personal Services
Supplies Materials
Contracts
Equipment
CASH BALANCES JUNE 30th
Budget Funds
14006793
99985
20275789
224046
661409
4689
130881
13760
958691
1988972
39042
2030252
2791832
6511881
2437735
9455401
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 40438868 43069966
Revenues Retained
Earnings Hospital Services 2416958 649701
Total Income Receipts 42855826 43719667
CASH BALANCES JULY 1st
Budget Funds 18775332 5073020
Totai 61631158 48792687
10274584
14041
13525584
136261
582515
2675
103164
1920
70013
328593
1474626
4664
Total Expense Payments 38404057 26518640
144864
2914782
439069
18775332
Total 61631158 48792687543
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 1951
with a cash surplus of 2250346 after providing the necessary
reserve of 4629817 to cover outstanding accounts payable and
encumbrances and reserving 2575238 for funds which have been
allocated 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 1951 was
40532296 of which 39261791 was for current operating expenses
and 1270505 for building and improvements
In addition to the allotment of State Appropriation funds the
school received 2416958 from pay patients sales rents and other
sources making total receipts for the year 42949254
From the total receipts 93428 was transferred to the State Per
sonnel Board for the pro rata share of the cost of the Merit System
Administration leaving 42855826 net income available to the School
for Mental Defectives
The 42855826 net income and the 18775332 cash balance at the
beginning of the fiscal year made a total of 61631158 available
38404057 of the available funds was expended in the year for
budgetapproved items of current operating expense 13771700 was
paid for new buildings improvements land and equipment and 94
55401 remained on hand June 30 1951 the end of the fiscal year
The first lien on this remaining cash balance is for liquidation of
outstanding accounts payable 2575238 is reserved for funds allo
cated for improvements and the remainder will be available for expend
iture in the next fiscal period subject to budget reapprovals544
DEPARTMENT OF PUBLIC WELFARE
SCHOOL FOR MENTAL DEFECTIVES GRACEWOOD
COMPARISON OF OPERATING COSTS
Expenditures of the School for Mental Defectives for the past three
years are compared in the following statement
YEAR ENDED JUNE 30th
EXPENSE
Personal Services
Travel Expense
Supplies and Materials
Communication Services
Heat Light Power Water
Printing and Publicity
Repairs and Alterations
Rents
Insurance and Bonding
Pensions To Emp Ret Sys
Equipment
Miscellaneous
1951 1950 1949
14006793 99985 10274584 14041 7832065 4260
20275789 224046 661409 4689 13525584 136261 582515 2675 11637891 120515 499117 3350
130881 13760 103164 1920 177984 1920
70013 408626
958691 1988972 39042 328593 1474626 4664 683866 4327
Total Expense Payments 38404057 26518640 21373921
OUTLAY
Land Buildings and
Permanent Improvements
Equipment
Total Outlay Payments
Total Cost Payments
Number of Employees at
June 30th
Average Enrollment of Mentally
Defective Children for the
Year ended June 30th
Annual per Capita Cost Ex
clusive of Outlay Payments
11333965
2437735
90
697
3059646
439069
55099
73
686
9623296
4004846
13771700 3498715 13628142
52175757 30017355 35002063
38657
57
626
34144
Due to personnel changes and additional employees the operating
expenses of the School for Mental Defectives increased the past year
from 26518640 to 38404057 or 11885417 This represents an545
DEPARTMENT OF PUBLIC WELFARE
SCHOOL FOR MENTAL DEFECTIVES GRACEWOOD
increase in operating cost of the school of 448 while average enroll
ment increased from 686 to 697 or 17
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
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 year547
DEPARTMENT OF
PUBLIC WELFARE
Training School for BoysWhite Division
Milledgeville548
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS WHITE DIVISION MILLEDGEVILLE
RECEIPTS
1951
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Pensions Benefits
Equipment
Miscellaneous
Total Expense Payments
OUTLAY
Lands Improvements
Supplies Materials
Contracts
Equipment
CASH BALANCES JUNE 30th
Budget Funds
Total
11606023
185975
12213885
177418
1351011
10630
149237
6570
1446
841193
1062922
508651
216925
641563
1291076
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 26771639 29368128
Revenues Retained
Earnings Corrections Service 132968 13034
Total Income Receipts 26904607 29381162
CASH BALANCES JULY 1st
Budget Funds 3359918 3418553
Total 30264525 32799715
11847920
174067
11182702
141026
1377665
30299
117389
7738
48487
341213
2699081
268493
28114961 28236080
592602
14000
597115
3359918
30264525 32799715549
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 1951 with a cash surplus of 675728 after providing the
necessary reserve of 615348 to cover outstanding accounts payable
and encumbrances
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 1951 was
26894118 In addition to the allotment of State Appropriation funds
the School received 132968 from rents and sales making total
receipts for the year 270 27086
From the funds received 122479 was transferred to the State
Personnel Board for the pro rata share of the cost of the Merit Sys
tem Administration leaving 26904607 net income available to the
Training School for Boys
The 26904607 net income and the 3359918 cash balance at the
beginning of the fiscal year made a total of 30264525 available
28114961 of the available funds was expended in the year for
budget approved items of current expense and 858488 paid for build
ings improvements and equipment and 1291076 remained on hand
June 30 1951 the end of the fiscal year
The first lien on this remaining cash balance is for liquidation of
615348 in outstanding accounts payable and the remainder of
675728 represents funds which have been provided in excess of obli
gations incurred and will be available for expenditure in the next fiscal
period subject to budget reapprovals
COMPARISON OF OPERATING COSTS
Expenditures of the Training School for Boys White Division at
Milledgeville for the past three years are compared in the following
statement550
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS WHITE DIVISION MILLEDGEVILLE
YEAR ENDED JUNE 30th
EXPENSE 1951 1950 1949
Personal Services 11606023 11847920 11091360
Travel Expense 185975 174067 73161
Supplies and Materials 12213885 11182702 10287004
Communication Services 177418 141026 136503
Heat Light Power Water 1351011 1377665 1350580
Printing Publicity 10630 30299 21949
Repairs and Alterations 149237 117389 170378
Rents 6570 7738 3671
Insurance and Bonding 1446 48487 546720
Pensions To Emp Ret Sys 841193 341213
Equipment 1062922 2699081 1496462
Miscellaneous 508651 268493 335526
Total Expense Payments 28114961 28236080 25513314
OUTLAY
Buildings and Improvements 216925 606602 6715642
Equipment 641563 597115
Total Cost Payments 28973449 29439797 32228956
Number of Employees at
June 30th 61 55 64
Average Number of White and
Colored Boys in School at
Milledgeville in year
ended June 30th 297 306 310
Annual per capita cost
exclusive of outlay 94663 92274 82301
GENERAL
Books and records of the Training School for Boys White Davision
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 Training School for Boys for the
cooperation and assistance given the State Auditors office during
this examination and throughout the year551
DEPARTMENT OF
PUBLIC WELFARE
Training School for Boys
Colored Division
Gracewood552
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS COLORED DIVISION GRACEWOOD
RECEIPTS
1951
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 8798192 15926185
Total Income Receipts 8798192 15926185
CASH BALANCES JULY 1st
Budget Funds 8553137 7580731
Total 17351329 23506916
PAYMENTS
EXPENSE
Personal Services 3130884
Travel 63113
Supplies Materials 5008739
Communication 60869
Heat Light Power Water 204827
Repairs 45685
Insurance 2000
Pensions Benefits 239913
Equipment 213150
Miscellaneous 128950
Total Expense Payments
OUTLAYS
Lands Improvements
Personal Services
Materials
Contracts
Equipment
CASH BALANCES JUNE 30th
Budget Funds
Total
493331
1657607
695019
5407242
1901231
36198
3050575
37186
143262
30223
29754
93769
41942
2700
9098130 5366840
81559
209927
4117494
5177959
8553137
17351329 23506916553
DEPARTMENT OF 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 a portion of the colored boys for
merly 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 1951 the School had a
cash surplus of 308255 available for current operating expenses sub
ject to budget approvals after providing the necessary reserve of
1392908 to cover outstanding accounts payable and encumbrances
and reserving 3706079 for funds allocated for improvement of facil
ities 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 1951
was 8798192
The 8798192 income and the 8553137 cash balance at the begin
ning of the fiscal year made a total of 17351329 available
9098130 of the available funds was expended in the year for
budgetapproved items of current expense 2845957 was paid for
buildings improvements and equipment at the School and 5407242
remained on hand June 30 1951 the end of the fiscal year
The first lien on this remaining cash balance is for liquidation of
outstanding accounts payable 3706079 has been allocated for
improvements to be made at the school and the remainder represents
excess of funds provided over obligations incurred and will be avail
able for expenditure in the next fiscal period subject to budget re
approvals
COMPARISON OF OPERATING COSTS
Expenditures of the Training School for Boys Colored Division
for the past three years are compared in the following statement554
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS COLORED DIVISION GRACEWOOD
YEAR ENDED JUNE 30th
EXPENSE
Personal Services
Travel Expense
Supplies and Materials
Communication Services
Heat Light Power Water
Repairs Alterations
Insurance and Bonding
Pensions To Emp Ret Sys
Equipment
Miscellaneous
Total Expense Payments
1951 3130884 63113 5008739 60869 204827 45685 2000 239913 213150 128950 1950 1901231 36198 3050575 37186 143262 30223 29754 93769 41942 2700 1949
29719


169473

9098130 5366840
199192
OUTLAY Buildings and Improvements Equipment 2150938 695019 4408980 5177959 27964226 188993
Total Cost Payments 11944087 14953779 28352411
Number of Employees at at June 30th 25 22
Average number of Colored Boys
In School at Gracewood
Year ended June 30th
125
102
00
Annual per capita cost
exclusive of outlay
72785
52616
The school was opened during the fiscal year ended June 30 1950
Cost payments for the 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 Defectives
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 condition555
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS COLORED DIVISION GRACEWOOD
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 on the Depart
ment of Public Welfare for the cooperation and assistance given
the State Auditors office during this examination and throughout the
year557
DEPARTMENT OF
PUBLIC WELFARE
Factory for the Blind
Bainbridge558
DEPARTMENT OF PUBLIC WELFARE
FACTORY FOR THE BLIND BAINBRIDGE
RECEIPTS
1951
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 11026669
Revenues Retained
Earnings Veterans Aid Services 85925983
Total Income Receipts 96952652
CASH BALANCES JULY 1st
Budget Funds 772575
Total
PAYMENTS
EXPENSE
Personal Services
Travel
Supples Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Pensions Benefits
Equipment
Miscellaneous
Total Expense Payments
OUTLAYS
Lands Improvements
Supplies Materials
Repairs
Equipment
CASH BALANCES JUNE 30th
Budget Funds
Total
1950
17457296
13834967
31292263
4635312
97725227 35927575
17653371
687966
69308280
232511
185349
40386
474808
82160
36918
107550
201838
812669
120356
8886805
461469
19832003
154506
94825
76392
241369
22887
112230
78715
711495
137568
89944162 30810264
92180
97575
440300 4154981
7340765 772575
97725227 35927575DEPARTMENT OF PUBLIC WELFARE
FACTORY FOR THE BLIND BAINBRIDGE
CURRENT BALANCE SHEET
JUNE 30 1951
559
ASSETS
Cash in BankOperating Account
Other Assets
Accounts Receivable 12499758
Unremitted Collections 1293347
Inventories Supplies Material 11455117
Total Assets
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable and Purchase Orders
Maintenance Including 21266 June
Employees Ret Contrib 5314438
Improvement 1022500
RESERVES
InventoriesSupplies Materials
SURPLUS JUNE 30 1951
Current Operations 14774432
Improvement Fund 22500
7340765
25248222
32588987
6336938
11455117
14796932
32588987560
DEPARTMENT OF PUBLIC WELFARE
FACTORY FOR THE BLIND BAINBRIDGE
SUMMARY
INTRODUCTION
The within report covers an examination of the records kept in the
office of the State Department of Public Welfare in Atlanta covering
the cash receipts and disbursements for the Factory for the Blind At
a later date an examination will be made and separate report filed
covering the income cost inventory and other records maintained at
the Factory Bainbridge Georgia
The Factory for the Blind was created by Legislative Act approved
March 30 1937 which was amended February 14 1949 providing 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 1951 was as
follows
Alan Kemper Director State Department 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 Georgia
Dr P Lee Williams Crisp County Cordele Georgia
Ralph Primm Floyd County Rome Georgia
Roy Sewell Haralson County Bremen Georgia
Charles Baggarly Crawford County Roberta Georgia
Vaughn Terrell blind Decatur County Bainbridge Georgia
Duties of the Board are advisory only
The factory began operations in June 1949561
DEPARTMENT OF PUBLIC WELFARE
FACTORY FOR THE BLIND BAINBRIDGE
FINANCIAL CONDITION
The Factory for the Blind ended the fiscal year on June 30 1951
with a surplus of 14796932 after providing the necessary reserve of
6336938 to cover outstanding accounts payable and encumbrances
and had 11455117 invested in inventories on this date
AVAILABLE INCOME AND OPERATING COSTS
Allotment of State Appropriation funds by the Department of Pub
lic Welfare to the factory in the fiscal year ended June 30 1951 was
11044014 of which 9558714 was for current operating expenses
and 1485300 for buildings and improvements
In addition to the allotment of State Appropriation funds the fac
tory received 83462228 from sales of manufactured products 10
99631 from the Trainees Fund of the Division of Vocational Rehabil
itation 1336467 from insurance for loss claim and 27657 from
other sources making total receipts for the year 96969997
From the 96969997 received 17345 was transferred to the State
Personnel Board for the pro rata share of the cost of the Merit Sys
tem Administration leaving 96952652 net income available to the
Factory for the Blind
The 96952652 net income and the 772575 cash balance at the
beginning of the fiscal year made a total of 97725227 available
89944162 of the available funds was expended in the year for
budgetapproved items of expense and 440300 paid for purchase of
equipment leaving a cash balance on hand of 7340765 at June 30
1951 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 of the Factory for the Blind for the past three years
are compared in the following statement562
DEPARTMENT OF PUBLIC WELFARE
FACTORY FOR THE BLIND BAINBRIDGE
YEAR ENDED JUNE 30
EXPENSE 1951 1950 1949
Personal Services J 17653371 8886805 494358
Travel 687966 461469 83506
Supplies Materials 69308280 19832003 173377
Communication 232511 154506 9534
Heat Light Power Water 185349 94825
Printing Publicity 40386 76392
Repairs Alterations 474808 241369
Rents 82160 22887
Insurance Bonding 36918 112230 2050
Indemnities 107550
Pensions 201838 78715
Equipment 812669 711495
Miscellaneous 120356 137568 300
Total Expense Payments 89944162 30810264 763125
OUTLAY
Buildings Improvements
Supplies and Materials 92180 67120
Repairs and Alterations 97575 169600
Equipment 440300 4154981 854037
Total Cost Payments 90384462 35155000 1853882
Number of Employees June 30 137 92 1
Average Number of Blind
Employees Year Ended June 30 70 61 0
As previously stated the factory did not begin operations until
June 1949
GENERAL
Books and records of the Factory for the Blind as maintained in
the Ceneral Accounting Office of the Department of Public Welfare
were found in good condition
All receipts disclosed by examination of these records have been
properly accounted for and expenditures were within the limits of
budget approvals and supported by proper voucher
Appreciation is expressed to the officials and staff of the Depart
ment of Public Welfare and the Factory for the Blind for the coopera
tion and assistance given the State Auditors office during this examin
ation and throughout the year563
DEPARTMENT OF
PUBLIC WELFARE
Milledgeville State Hospital564
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
RECEIPTS 1951
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 611329363
Revenues Retained
Earnings Hospital Service 10117909
Donations Surplus Commodities 20823805
Total Income Receipts 642271077
NONINCOME
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Private Trust Funds
Total
546975530
8563902
37227324
592766756
18646277 10346696
100007088 129448900
6587745 6096962
767512187 738659314
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Pensions Benefits
Equipment
Miscellaneous
231647857
598629
267705190
950963
7119661
369214
1665267
1280988
85665
109888
18012461
17398792
141995
209852669
496822
260321720
807276
5852925
437939
1942142
117221
386646
77580
7102407
33923310
106887
Total Expense Payments 547086570 521425544
OUTLAY
Lands Improvements
Personal Services
Supplies Materials
Contracts
Equipment
6582027
13668440
70830316
9702241
Total Outlay Payments 107596628 100783024
NON COST
Private Trust Accounts 17586481 9855913
5957500
34503761
61683055
5452312
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Funds
87594967
7647541
100007088
6587745
Total 767512187 738659314DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
565
CURRENT BALANCE SHEET
JUNE 30 1951
ASSETS
CASH ASSETS
Budget Funds
Regular Account
Business Managers Fund
Div of Institution Account
Institution Bldg Fd Acct
In State Treasury
Private Trust and Agency Funds
Patients Deposits
Patients Benefit Fund
Accounts Receivable
Inventory Supplies and Materials
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable and Purchase Orders
Maintenance Fund
Improvement Fund
RESERVES
Private Trust and Agency Fund
Patients Deposits
Patients Benefit Fund
Improvement FundAllocations
SURPLUS JUNE 30 1951
Maintenance Fund
Improvement Fund
Surplus Invested in Other Assets
23413568
5000000
38886793
20198491
96115
6633723
1013818
33764281
35930698
6633723
1013818
13773575
4030298
96115
87594967
7647541
118036
39499674
134860218
69694979
21421116
4126413
39617710
134860218566
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
SUMMARY
The Milledgeville State Hospital which is under the control of the
Department of Public Welfare ended the fiscal year on June 30 1951
with a cash surplus of 4126413 and had allocated 13773575 for
improvements after providing the necessary reserve of 69694979 to
cover outstanding accounts payable
In addition to the cash surplus the Hospital also had 39617710
invested in accounts receivable and inventories on this date and held
7647541 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 1951 614051195 from State Appropriation
funds for regular operations and building program This was supple
mented by 20823805 in donated commodities and equipment and
10117909 income from sales rents pay patients and other sources
making total receipts for the year 644992909
From the 644992909 received 2284272 was transferred to the
State Personnel Board for the pro rata share of the cost of administer
ing the Merit System and 437560 to the State Department of Educa
tion for Surplus Commodity Distribution expense leaving 6422
71077 net income
The 642271077 income together with the 100007088 cash
balance at the beginning of the fiscal year made a total of 742278165
available
547086570 of the available funds was expended in the year for
budgetapproved items of expense and 107596628 for new build
ings improvements and equipment and 87594967 remained on hand
June 30 1951 the end of the fiscal period
The first lien on this 87594967 cash balance is for liquidation of
69694979 in outstanding accounts payable 13773575 has been
allocated for improvements and the remainder of 4126413 repre
sents funds which have been provided in excess of obligations incurred
and will be available for expenditure in the next fiscal period subject
to budget reapprovals567
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
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 1951 1950 1949
Personal Services 231647857 209852669 142946827
Travel 598629 496822 329603
Supplies Materials 267705190 260321720 201623690
Communication 950963 807276 488764
Heat Light Power Water 7119661 5852925 4750848
Printing Publications 369214 437939 317607
Repairs 1665267 1942142 1492957
Rents 1280988 117221 42406
Insurance Bonding 85665 386646 4593325
Pensions 18012461 7102407
Indemnities 109888 77580
Equipment 17398792 33923310 20647270
Miscellaneous 141995 106887 70510
Total Exp Payments 547086570 521425544 377303807
OUTLAY
New Bldgs Improv 102144316 91080783 86200741
Equipment 5452312 9702241 2053720
Total Outlay Pay 107596628 100783024 88254461
Total Cost Payments 654683198 622208568 465558268
Average Daily Hospital
Population for Year
Ended June 30th 10077 9740 9448
Per Capital Cost Per Year
Exclusive of Outlay 54291 53534 39945
Per Capita Cost Per Day
Exclusive of Outlay 1489 1467 1094
Number of Employees
at June 30th 1489 1519 1236568
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
The average daily population of the Hospital in the year ended
June 30 1951 was 10077 and daily per capita cost based on the expen
ditures of 547086570 was 1489 Included in these operating costs
was the 20823805 value of commodities donated to the institution
and by deducting this amount from the total expenditures a net daily
per capita cost to the State is shown as follows
DAILY PER CAPITA COST
Total Expenditures Less Outlay 547086570
Less Value of Donated Commodities 20823805
14890
0566
526262765 14324
In addition to the cost of operations for the period under review
as reflected by expense payments the following products having a
value of 151466014 were produced and consumed at the Hospital
but do not enter into the cash receipts and disbursements
AbattoirMeat Products
DairyDairy Products
FarmFarm Products
Poultry FarmBroiler Proj
Poultry FarmEgg Project
CanneryFruits Vegetables
Value of
Commodities Production Net
Produced Costs Savings
77674946 71132847 I 6542099
21408208 10047380 11360828
32239625 16154302 16085323
8205904 5866831 2339073
3100 361849 358749
11934231 9783383 2150848
151466014 113346592 38119422
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the Hospital at the close
of the fiscal year on June 30 1951 amounted to 7647541 and con
sisted of 6633723 deposits to patients personal accounts and 10
13818 in the Patients Benefit Fund569
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
ANALYSIS OF EXPENDITURES ENCUMBRANCES AND
ALLOTMENT BALANCES FOR BUILDINGS AND
IMPROVEMENTS
Total Unliquidated Unencumbered
Expenditures Contracts and Allotment
Project Description To Date Encumbrances Balances
Administration Bldg 8180165
Auditorium 43573224
Boiler Plant Addition 16168410
Boiler for Laundry 2309766 67228 123006
Central Warehouse 29676353 8580418 2993229
Cabaniss Powell Whittle Bldg 13296341
Chicken Farm 2113504
Chicken Farm Proj 2 3086173 369823 661363
Dental Clinic 6948927
Dental ClinicPower Line 92848
Dining RmKitchen Colony 5463508
Dormitory Green Bldg 55828317
Dormitory Three Story 79458918
Dormitory Cold 1000 Beds 52580300
Dormitory White 1000 Beds 48656509 16548491
Extension to Utility Lines 444124
Maximum Security Bldg 37663953
New Cold Bldg Annex 500000
Old Peoples Building 1187500 3312500
Personnel Dwellings 1038425
Personnel Dwellings 4969391
Boads Drives 1300000
Steam Plant Improvements 3922851 677149
Steam Plant Conversions 1134173 3812082 5053745
Steam Tunnel 1203324
Utilities Dormitory White 27535 2311962 910503
Utilities New Whse 15273 928194 6533
Water System Expansion 4317057
Equipment
Auditorium 1921391
Bakery 1384309
DormitoryGreen Bldg 3308167
DormitoryThree Story 1994525
Farm Equipment 409125
Fire Equipment 466700
Irrigation Equipment 1004909
Jones Building 851336
Laundry 12092678
Maximum Security Bldg 3801683
Patio BldgWhite 2735849
Patio BldgColored 1287802 112198
Misc Equip Various Bldgs 1155799
Totals 454335323 35930698 13773575570
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
GENERAL
Examination revealed accounts receivable of 118036 carried on
the books of the Milledgeville State Hospital at June 30 1951 a detail
of which follows
Charles R Cottle
Bess J Smith
Ben I Holder
David Reid
Ferman Avery
James R Yarbrough
Veneda R Adams
James Simmons
Former employee
10 days house rent
Employee
Telephone to be collected on
July payroll
Former employee
Hospital bill
Discharged 9850
Entire earnings for Sept
applied on bill Refuses to pay
balance as of June 30 1951
Employee
Monthly collections being
made from salary
Former employee
Hospital charge received
in Business Office after
release
Former employee
Hospital charge received
in Business Office after
release
Employee
Monthly collections being
made from salary
Former employee
Inducted into Army 1943
2000
319
4650
June Payroll Deductions
4400
600
6500
3050
1618
94899
Total accounts receivable 118036
It is noted that these items are due and payable to the Milledge
ville State Hospital by persons no longer in the service of the Hospital
and who have no earnings accruing from which the amounts due can
be collected It is the duty of the officials of the Hospital to collect all
moneys due the Hospital and if the employee owing the State money
is not bonded in such a manner that would protect the State against
any financial loss because of unpaid obligations to the State for ad571
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
vances of State funds or for the sale or use of State property then
the official of the Hospital authorizing the advances or sale or use of
State property is responsible to the State under the terms of his public
official bond for payment of the items It is recommended that the
responsible officials of the State Welfare Department immediately
take the necessary action to collect any which are due from former
employees and if unsuccessful it is recommended that the items
together with the name of the official at the Hospital approving same
be transmitted to the State Attorney General for legal action
Books and records covering the cash receipts and disbursements
of the Milledgeville State Hospital are maintained in the Central
Accounting Office of the Department of Public Welfare in Atlanta
with cost accounts carried at Milledgeville and all were found in excel
lent condition
Except as noted all receipts disclosed by examination have been
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 both the De
partment of Public Welfare and the Milledgeville State Hospital for
cooperation and assistance given the State Auditors office during this
examination and throughout the year572
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
ANALYSIS OF COST PAYMENTSBY ACTIVITY
YEAR ENDED JUNE 30 1951
SUMMARY OUTLAY IMPROVEMENT COST BY ACTIVITY
28738853
15273
3086173
3641174
92848
47969009
27535
15876546
337467
1187500
881150
6450
1134173
1004909
2309766
1287802
Central Warehouse
Central Warehouse Utilities Line
Chicken Farm Project No 2
Dental Clinic
Dental Clinic Power Line
Dormitory White Psychiatric Bldg
Dormitory White Utilities Line
Dormitory Colored
Personnel Dwellings
Old Peoples Building
Steam Tunnel
Steam Plant Improvement
Steam Plant Conversion
Irrigation Equipment
Laundry Boiler
Patio Bldg Equipment Colored
Total
107596628573
SUPERVISOR OF
PURCHASES574
SUPERVISOR OF PURCHASES
RECEIPTS
1951
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation p
Budget Balancing Adjustments Lapses
TransfersOther Spending Units
Total Income Receipts
CASH BALANCES JULY 1st
Budget Funds
Total
EXPENSE
PAYMENTS
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Pension Benefits
Equipment
Total Expense Payments
CASH BALANCES JUNE 30th
Budget Funds
Total
10000000
228186
39778
9732036
78151
9810187
1950
10000000
1505910
8494090
248999
8743089
f 7652050 6817392
259587 30939
370568 773177
815552 834637
69762 16058
39755 24225
13200 13200
14500 9500
189084
131737 145810
9555795 8664938
254392
78151
9810187
8743089575
SUPERVISOR OF PURCHASES
SUMMARY
FINANCIAL CONDITION
The office of the Supervisor of Purchases ended the fiscal year on
June 30 1951 with a cash surplus of 254392 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 1951 was 10000000
The amount provided with which to meet expenditures approved on
budget for the fiscal year was 9771814 and the remaining 228186
of the appropriation was lapsed to the State General Fund as provided
by law
From the 9771814 provided as the current years appropriation
39778 was transferred to the State Personnel Board for the pro rata
cost of that agencys operations leaving net income of 9732036
The 9732036 net income and the 78151 cash balance at th3
beginning of the period made a total of 9810187 available with which
to meet expenditures approved on budget for the fiscal year
9555795 of the available funds was expended for budget
approved items of expense and 254392 remained on hand June 30
1951 the end of the fiscal year
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the office for the past
three years are compared in the following statement
YEAR ENDED JUNE 30th
Personal Services
Travel Expense
Supplies
Communication Services
Printing
Repairs
Rents
Pensions To Emp Ret Sys
Insurance Bonding
Equipment
1951 1950 1949
652050 6817392 6555517
259587 30939 36009
370568 773177 857835
815552 834637 632573
69762 16058 96711
39755 24225 58371
13200 13200 12850
189084
14500 9500 25099
131737 145810 15476
Totals 9555795
8664938
8290441
Number of Employees June 30th
23
25
25576
SUPERVISOR OF PURCHASES
GENERAL
The State Supervisor of Purchases is bonded in the amount of
1500000 Assistant Supervisor and Bookkeeper are under 500000
bonds
Books and records were found in good condition all known receipts
for the period under review were properly accounted for and expendi
tures were within the limits of budget approvals and supported by
proper voucher
A separate examination of the records of this office pertaining to
the sale of surplus automobiles of the State Public Safety Department
is being made in connection with the audit of the Public Safety Depart
ment and the results of the examination will be reported in that
audit
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 year577
DEPARTMENT OF
REVENUE578
DEPARTMENT OF REVENUE
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
1951
Budget Balancing Adjustments Lapses
Revenues Retained
Taxes Retained at Source
Earnings
Transfers Other Spending Units

235000000
6380621
200147067
3753264
221016
NONINCOME
State Revenue Collections Unfunded
Private Trust Account
CASH BALANCES JULY 1st
Budget Funds
State Revenue Collections Unfunded
Total
5135405
29648536
512131
9538591
PAYMENTS
EXPENSE
Personal Services
Departmental
Retained at Source
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Pensions Benefits
Equipment
Miscellaneous
147763373
200147067
29952413
2075137
9669871
96028
37729762
943797
3155027
179445
26160
3583603
4764728
1518793
NONCOST
Private Trust Account
CASH BALANCES JUNE 30th
Budget Funds
State Revenue Collections Unfunded
Private Trust Accounts
29510719
3966863
4403186
137817
1950
200000000
11131020
172164393
676626
Total Income Receipts 445059936 361709999
4190383
26337747
7286052
5348208
479623789 404872389
126953267
172164393
25081159
2821534
6267625
64351
28997515
300517
2637835
206613
81200
54192
1451527
1402192
Total Expense Payments 441605204 368483920
26337747
512131
9538591
Total 479623789 404872389579
DEPARTMENT OF REVENUE
SUMMARY
FINANCIAL CONDITION
The State Department of Revenue had an operating surplus of
254717 on June 30 1951 after making provisions for liquidation of
3712146 in outstanding accounts payable and reserving 3535580
revenue collections to be transferred to the State Treasury 867606
held in escrow and 137817 collections for the Department of Labor
REVENUE COLLECTIONS
This Department is the principal taxcollecting agency of the State
Government
In the year ended June 30 1951 the Department collected or had
accounting control of 14730764816 in State revenue of which 94
58739172 was from taxes based on sales 3658674318 income taxes
781447052 property taxes and 831904274 from other taxes and
earnings
Revenue collections the past year were 2769232722 in excess of
the 11961532094 collected the previous year ended June 30 1950
and 4250072836 more than the 10480691980 collections two years
ago as shown in the following comparative statement580
DEPARTMENT OF REVENUE
YEAR ENDED JUNE 30th
1951
Taxes based on Sales
Sales and Use
Alcoholic Beverages
Liquor
Beer
Wine
834752683
903532686
678571743
128699859
1374173758
15053285
73188823
Motor Fuels 5446624233
Malt Syrups 459378
Soft Drink Syrup 3682724
Cigar and Cigarette
Carbonic Acid Gas
Ins PremiumRefund
Kerosene
Subtotals 9458739172
Income Tax 3658674318
Property Tax 781447052
Business License Tax 121867423
NonBusiness License Tax
Motor Vehicle License Tax 544181900
Other NonBusiness
License Tax
Corporation Franchise Tax
Inheritance Est Tax
Earnings
Fines and Fofeitures
Poll Tax
76215890
86148369
297200
3193492
1950
863176358
686951166
169426910
1338913282
13905550
618943
67729293
4786728009
391853
3475106
P 7930078584
2547254827
750918542
125758003
469714816
259606
72348325
61318050
314386
3566955
1949
940486123
351300603
86630725
923254486
15409898
63047920
3859262451
12250
3611240
6243015696
2699875750
714831973
143424090
414891082
47080825
70422275
146310274
269800
549815
20400
Totals
14730764816 11961532094 10480691980
The above collections are shown net after deducting the following
refunds made through the State Treasury during the year
Refunds of Machinery Equip Dealers Tax
Refunds of Property Tax
Refunds of Occupational Tax
Refunds of Corporation Tax
Refunds of Corporation Income Tax
Refunds of Corp Income Tax Interest
Refunds of Individual Income Tax
Refunds of Individual Income Tax Interest
Refunds of Inheritance Tax
Refunds of Farmused Gasoline Tax
Refunds of Retailer Gasoline Tax
Refunds of Water Craft Gasoline Tax
1000
740703
21780
254325
32451431
3462526
6345619
418196
6188168
155565846
50790900
1597772
257838266581
DEPARTMENT OF REVENUE
Detail of the 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 for liquor warehouse charges and chain mail order and roll
ing stores taxes
Refunds by the Department of Liquor Tax and Liquor Warehouse
charges in the year were as follows
Warehouse District
Date Company Tax Charges Warehouse
July 1950 Savannah Distrib Co 20219 80875 Savannah
Fulton Distrib Co 3482 13930 Savannah
United Distrib Co 2515 10060 Augusta
Augusta Distrib Co 20659 82635 Augusta
Fulton Distrib Co 39000 156000 Atlanta
Aug 1950 State Distrib Co 25497 42050 Atlanta
Dixie Bottle Beverage Co 8326 33305 Atlanta
General Wholesale Co 3100 12400 Atlanta
Capitol Distrib Co 87269 261806 Atlanta
Southern Wholesale Dist Co 900 3600 Albany
Sept 1950 Fulton Distributors 925 3700 Atlanta
Southern Wholesale Dist Inc 11460 45840 Albany
National Distrib Co 100 Atlanta
Standard Distrib Co 3000 Atlanta
Fulton Distributors 15950 63800 Atlanta
National Distrib Co 122958 491830 Atlanta
Oct 1950 Fulton Distributors Inc 29280 117120 Atlanta
State Distrib Co 1034 4135 Atlanta
Dodd Distrib Co 8442 33770 Atlanta
Consolidated Distrib Co 960 Macon
Nov 1950 Dodd Distrib Co 4447 17790 Atlanta
Empire Distrib Inc 12260 49040 Atlanta
General Adjustment Bureau 1807 6630 Macon
Dodd Distrib Co 240 960 Atlanta
General Wholesale Co 5400 3600 Atlanta
Jan 1951 Southern Wholesale Distrib 29650 22600 Albany
Feb 1951 Chattahoochee Beverage Co 51840 207360 Columbus
Beverage Sales Co 1580 6320 Savannah
The State Companies 2798 11190 Atlanta
McKesson Robbins Inc 4500 18000 Atlanta582
DEPARTMENT OP REVENUE
Warehouse District
Date Company Tax Charges Warehouse
Mar 1951 McKesson Robbins Inc 3600 14400 Atlanta
The State Companies 788 3926 Atlanta
Dixie Bottle Beverage Co 10850 43400 Atlanta
Dodd Co 8400 33600 Atlanta
Empire Distrib Co 27149 108595 Atlanta
Dodd Distrib Co 115419 461680 Atlanta
Fulton Distributors 5075 20300 Savannah
Dixie Distrib Co 1312 5250 Macon
Savannah Distrib Co 2700 10800 Savannah
Apr 1951 Chattahoochee Beverage Co 3600 Columbus
May 1951 Chattahoochee Beverage Co 9600 38400 Columbus
Savannah Distrib Co 2580 10320 Savannah
McKesson Robbins Inc 480 1920 Atlanta
Augusta Distrib Co 1500 6000 Augusta
Dixie Bottle Beverage Co 7500 Columbus
June 1951 Dixie Bottle Beverage Co 165120 65940 Atlanta
Empire Distrib Co 2880 Atlanta
Capitol Distrib Co 30915 30915 Atlanta
General Wholesale Co 44916 25700 Atlanta
Empire Distrib Co 1358 2550 Atlanta
General Wholesale Co 24000 7216 Augusta
Southern Wholesale Distrib 208020
1190420 2698198
DISPOSITION OF REVEUNE COLLECTIONS
The 147 30764816 revenue collected in the fiscal year ended June
30 1951 together with 9538591 held by the Department at the begin
ning of the period made a total of 14740303407 to be accounted for
Of this 14740303407 in revenue funds 14536620760 was
funded in the State Treasury 200147067 was retained as collecting
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 3535580 remained as
cash on hand June 30 1951 to be paid into the State Treasury in the
next fiscal period
The 200147067 in fees and allowances retained by Tax Collec
tors Sheriffs etc is a part of the cost of collecting State revenue and583
DEPARTMENT OF REVENUE
is treated as expense in summarizinig operations of the Revenue De
partment
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Department of Rev
enue in the year ended June 30 1951 was 235000000 This was
increased to 241380621by transfer of 6380621 from the State
Emergency Fund to meet expenditures approved by budget as pro
vided by law
In addition to the 241380621 provided as the current years
appropriation 683918 was transferred to the Department by the
Labor Department Compensation Bureau for expense of collecting
delinquent accounts 3744764 was received from sale of liquor which
had been purchased for evidence for confiscated and 8500 from sale
of comptometer making total receipts for the year 245817803
From the 245817803 received 904934 was transferred to the
Merit System Council for the pro rata expense of operating that State
Agency leaving net income of 244912869
The net income of 244912869 and the 512131 cash balance at
the beginning of the fiscal year made a total of 245425000 available
to cover the expense of operating the Department of Revenue for the
fiscal year ended June 30 1951
241458137 of the available funds was expended in the year for
budgetapproved items of expense and 3966863 remained on hand
June 30 1951 the end of the fiscal year
The first lien on this 3966863 cash balance is for liquidation of
3712146 in outstanding accounts payable and the remainder repre
sents 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
In addition to the 241458137 expended by the Department from
its operating account there is also considered as cost the 200147067
fees and allowances retained at the source by outside tax collecting
agencies as follows584
DEPARTMENT OF REVENUE
FOR COLLECTINGFees and Allowances to Outside Agencies
Property Tax Digest Accounts
Occupation Tax
Professions Tax
Domestic Corporation Franchise
Sales and Use
Cigar and Cigarette
Motor Fuel Tax
Kerosene Tax
Wine Tax
Sheriff PenaltiesMotor Vehicle Regis
FOR ASSESSINGFees and Allowances to Outside Agencies
Property TaxDigest Accounts 16372905
Names on Digest 241345
Total
18318018
6253621
568891
1978992
23796514
67965960
56350019
729764
6398935
1172103
183532817
16614250
200147067585
DEPARTMENT OF REVENUE
COMPARISON OF OPERATING COSTS
Operating costs of the Department for the past three years are
compared in the following statement
YEAR ENDED JUNE 30th
EXPENDITURES
BY DEPARTMENTAL UNITS 1951 1950 1949
Executive Office 3952865 4097017 4053314
Chain Store 3926767 3283036 1967898
Cigar and Cigarette 5937827 6676806 5666590
Delinquent Tax 3384509 3138214 3689517
Fuel Oil 6605089 6171416 5889026
Income Tax 49957124 43320139 37595795
Liquor Tax 55672245 46402250 43527760
Malt Beverage 3932097 3635704 3164162
Motor Fuel 8450394 7120537 14261707
Motor Fuel Refund Division 10770369 7359724
Motor Vehicle Tag Regis 51617485 43947222 47753813
Property Tax 17756823 15275985 14961859
Rolling Store 550554 837030 1851761
Veterans Licenses 915922 730339 624264
Wild Life 139889 995231
Wine Tax 4385450 4184219 3612394
Sales Tax 13642617
Totals 241458137 196319527 189615091
BY OBJECT OF EXPENDITURE
Personal Services 147763373 126953267 122861273
Travel 29952413 25081159 23692316
Supplies 2075137 2821534 3895769
Communication 9669871 6267625 6293611
Heat Light Power Water 96028 64351 53705
Printing Publications 37729762 28997515 25895910
Repairs 943797 300517 208018
Rents 3155027 2637835 2901134
Insurance Bonding 179445 206613 613159
Indemnities 26160 81200 11385
Pensions To Retirement Sys 3583603 54192
Equipment 4764728 1451527 1795860
Miscellaneous 1518793 1402192 1392951
241458137 196319527 189615091
FEES AND ALLOWANCES RETAINED
AT SOURCE BY COLLECTING
AGENCIES 200147067 172164393 185944626
441605204 368483920 375559717
Number of Employees
at June 30th 687 567 491586
DEPARTMENT OF REVENUE
The cost to collect 14730764816 revenue in the period under
review was 441605204 or 299 In the previous fiscal year ended
June 30 1950 revenue collections were 11961532094 and were
collected at a cost of 368483920 or 309
GENERAL
Under the laws of Georgia the State Auditor is required in his
audits of each agency to call special attention to any illegal improper
or unnecessary expenditures all failures to keep records and vouchers
required by law and all inaccuracies irregularities and shortages
The law also provides that a copy of this report by made available
for the use of the Press of the State
Motor Vehicle License Tag Division
Schedule B pages 45 through 54 shows the Motor Vehicle tag
sales by classes for the last six months of 1950 1950 tags issued and
for the first six months of 1951 1951 tags issued and total sales for
the fiscal year ended June 30 1951 less refunds and adjustments
Ledger record on these sales was posted only through April 1951
Sales for May and June were taken from the daily reports
There was a noted improvement in the accounting for daily window
reports of tag sales The following shortages are reported for such
action as is required by law The overages and shortages in the Cash
iers Office of the Motor Vehicle Division were smaller than heretofore
and were made generally during the rush months from January
through April Net shortage for the entire fiscal year was 38928
There was a credit adjustment of 15462 from the previous year leav
ing a net accumulated shortage at June 30 1951 of 23466 Only two
of the clerks had a net shortage of 2000 or over H R Geer had a
net shortage of 34643 for the year and R L Horton had a net
shortage of 4965 for the past of January and February that he
worked at the window The bulk of Mr Geers shortage was March 31
1951 which amounted to 19980 Mr Geer is no longer with the Tag
Department
To eliminate mistakes entirely in window sales the Department
should have well trained personnel to man the windows and they
should be held responsible for the shortages in accounting for the sales
All overpayments made by taxpayers in the period under review587
DEPARTMENT OF REVENUE
of over sixtytwo cents 62c were refunded those under sixtytwo
62c were placed in the State Treasury with the tag sales as revenue
Overpayment listed in the last report on this Department were not
refunded
Funds held in suspense pending receipt of additional information
before issuing 1951 tags have been placed in the bank since July 1
1951 and tags will be issued as soon as the information is received A
list of these suspense items is on file in the office of State Auditor
Motor Fuel
The Department of Revenue Motor Fuel Tax Unit holds a receipt
of Deputy Sheriff W R Johnson Jenkins County for a fifa dated June
25 1951 against U I West doing business as Aycock Oil Company
Millen Georgia covering fuel oil taxes due the State for the months
of September October and November 1949 the total principal amount
is 479046 with 95809 penalty added making a total of 574855
accruing interest to June 20 1951 there is also added 69431 This fifa
has been credited with 200000 paid on the account by the United
States Fidelity and Guaranty Company under date of June 22 1951
Returned Checks
A supplemental report will be made and filed on checks received
in payment of taxes and when deposited were returned for various
reasons and are now held in the various divisions of the State Revenue
Department including Income Motor Fuel and Sales Tax Divisions
Stamp Inventory
A physical inventory was made of the revenue stamps on hand and
compared with the book inventory
Liquor purchased for evidence
The records supporting purchase of evidence from State funds
should be improved When purchases are made of liquor for the pur
pose of detecting law violations and for the purpose of obtaining evi
dence for prosecution the liquor should be turned over to a State ware
house and a warehouse receipt should be issued describing the liquor
purchased and turned over to the warehouse This receipt together
with a signed statement from the Revenue agent making the pur
chase should be transmitted to the Cashier of the Revenue Depart588
DEPARTMENT OF REVENUE
ment and attached to the voucher making the payment to the Revenue
agent
In all cases of evidence purchased the Revenue agent should pre
pare a detailed description of the purchase showing date purchased
from whom purchased and the amount paid This should be attached
to the above suggested warehouse receipt Most of the purchases in
the period covered by this report did not carry the above suggested
supporting vouchers All of the documents recommended as being
necessary to properly account for funds expended for evidence should
bear the written approval of the Director of the Liquor Tax Unit and
the Commissioner of Revenue
U S Tax on Telephone Tolls Transfer Bills
Federal tax has been paid on telephone tolls and transfer bills dur
ing the fiscal year ended June 30 1951 in the amount of 7382 The
State is exempt from the payment of this tax and refund should be
immediately requested Such items of tax should be deducted before
payment of an account in the future
Unallowable items on travel expense vouchers
D J HancockCar Storage 70
Jas D AyersRadio RentalHotel 350
W W ClarkRadio RentalHotel50
N M TaylorCar Storage 600
Legal allowance of six cents 6c per mile covers all expenses allow
able for travel in personally owned automobiles and radio rental for
use in hotel rooms of employees is not a proper charge against the
State A refund of the items should be immediately requested by the
Cashier of the State Revenue Department
Sale of Comptometer
In the year ended June 30 1951 a comptometer was sold to Rushin
Bryan by the Income Tax Division for 8500 and the funds were de
posited in the Department funds There is no evidence that this was
reported to the Supervisor of Purchases as being surplus property and
the sale authorized as required by law
Wine Escrow Account
This account is for cash required to be deposited with the Depart589
DEPARTMENT OF REVENUE
ment of Revenue for carload shipments of wine to be bottled in this
State until stamps can be affixed to bottles
Warehouse Charges
It is recommended that monthly reports of warehouse charges be
more carefully checked and balanced
Sales Tax
Sales tax remittances to the Cashier of the Revenue Department at
present are for cash receipts and the commission is established by
arbitrarily applying 3 The sales tax remittances to the Cashier
should be reported as gross collections with credit for actual commis
sion allowed and the net collections received being clearly and accur
ately reported
Sale of Confiscated Liquor
The sale of confiscated liquor by the Department produced 86
79870 in the year ended June 30 1951 and this amount was credited
to Revenue Collection Account Of this amount 5905362 was trans
ferred to the Operating Account and 446760 used for purchase of
liquor stamps leaving net credit to Revenue Collection Account of
2327748
3744764 of the 5905362 credited to operating account is shown
as a receiptsale of liquor and was used for expense of running down
liquor violations The remaining 2160598 of the 5905362 was
credited to expenditures for evidence purchased
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 has been noted in this Summary all receipts disclosed by
examination have been accounted for and expenditures for the period
under review were within the limits of budget approval and supported
by proper voucher
Commissioner C D Redwine is to be commended for his diligent
and conscientious efforts towards the proper collection of state rev
enue590
DEPARTMENT OF REVENUE
The prompt and efficient establishment of the machinery for the
collection of the newly enacted sales tax is an outstanding feat of
organization and all persons connected therewith are commended for
the results obtained
Appreciation is expressed to the Revenue Commissioner and the
staff of the Department of Revenue for the cooperation and assistance
given the State Auditors office during this examination and through
out the year591
SCHOOL BUILDING
AUTHORITY COMMITTEE592
SCHOOL BUILDING AUTHORITY COMMITTEE
RECEIPTS 1951
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustment 2500000
CASH BALANCE JULY 1st
Budget Funds

PAYMENTS
00
2500000
EXPENSE
Personal Services
CASH BALANCE JUNE 30th
Budget Funds
362750
2137250
2500000
Note
The State School Building Authority was created by Act approved Feb 19 1951
The School Building Committee composed of the same personnel as the Author
ity acts under executive appointment preliminary to the activation of the
Authority593
SECRETARY OF STATE594
SECRETARY OF STATE
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
1951
Appropriation
Budget Balancing Adjustments Lapses
Revenues Retained
Earnings Education Library Service
Total Income Receipts
NONINCOME
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Totals
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Pensions Benefits
Equipment
Miscellaneous
Total Expense Payments
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Totals
23800000
3174305
94096
182081
135000
584577
1950
23800000
326708
28338
27068401 24155046
135000
72368
27385482 24227414
18055723 16216723
3257653 3010694
1502420 1233797
1572919 1630704
70156 70456
1027146 831822
234709 160658
102000 130900
19000 22500
100293 33462
499463 502842
224423 200775
26665905 24045333
182081
27385482 24227414595
SECRETARY OF STATE
SUMMARY
FINANCIAL CONDITION
At the close of the fiscal year on June 30 1951 the office of the
Secretary of State had a cash surplus of 584577 of which 23311
was available for general administrative expenses 62370 for the
Archives and History Division and 498896 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 26515083
all of which was transferred to the State Treasury
Revenue collections the past three years are compared as follows
YEAR ENDED JUNE 30th
1951
General Fees 1988290
Corporation Registration 1095890
Corporation Charter Fees
Domestic 1906745
Foreign 514000
Bldg and Loan Assn Fees 136500
Securities Fees 3075444
Fees from applications for Ex
amination and Registration for
professions through the office
of the Joint Secretary of Ex
amining Boards 17798214
Totals 26515083
1950
16213242
1949
1950795 1857862
1088021 719255
3584083 1844220
393000 361000
127000 243000
2251356 2028591
13941924
25607497 20995852
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the office of the Secretary
of State for the fiscal year ended June 30 1951 was 12500000 which
was increased to 13525687 by transfer of 1025687 from the
State Emergency Fund to meet expenditures given budget approval
as provided by law596
SECRETARY OF STATE
Appropriation for the Archives and History Division of the office
for the year was 1800000 which was increased to 1998618 by
transfer of 198618 from the State Emergency Fund to meet expen
ditures approved on budget
Appropriation for the Examining Boards was 9500000 This was
increased to 11450000 by transfer of 1950000 from the Emergency
Fund to meet expenditures given budget approval
Income receipts for the year were further increased by 94096
from earnings retained
Total receipts from appropriated funds and revenue retained in the
fiscal year were 27068401 which with cash balance of 182081 at
the beginning of the period made a total of 27250482 available
26665905 of the available funds was expended for budget ap
proved items of expense in the fiscal year and 584577 remained on
hand June 30 1951 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 fol
lowing statement
YEAR ENDED JUNE 30th
BY DIVISIONS
1951
1950
1949
Constitutional Office 7179551
Archives and History 2062483
Securities 767150
Building and Loan 23975
Joint Secy Exam Boards 4328359
Commissions 1212140
Subtotals 15573658
Professions Exam Boards 11092247
Totals 26665905
6344449 6120608
1744301 1234197
1128233 592976
70006 124218
4175043 4002751
782611 861370
14244643
9800690
12936120
7764456
24045333 20700576597
SECRETARY OF STATE
YEAR ENDED JUNE 30
BY OBJECT 1951
Personal Services 18055723
Travel Expense 3257653
Supplies 1502420
Communication Services 1572919
Heat Light Water 70156
Printing Publicity 1027146
Repairs 234709
Rents 102000
Insurance and Bonding 19000
Pensions 100293
Equipment 499463
Miscellaneous 224423
Totals 26665905
Number of Employees June 30th 49
1950
1949
6216723 13368964
3010694 2328416
1233797 1884200
1630704 1183356
70456 65054
831822 729437
160658 99743
130900 127670
22500 20500
33462
502842 670218
200775 223018
24045333 20700576
47
43
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 Clerk 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
accounted for and expenditures were within the limits of budget
approvals and supported by proper voucher except as follows
Travel expense accounts of Mr Fortson Secretary of State and
also Board Members of the various examining boards were incomplete
in that mileage tickets were not attached to support the claims for
mileage or transportation as required by law
The practice of paying certain salaries in advance of the regular
pay day as adopted by the Department should be discontinued and
all officials and employees paid on the same date for each pay period
Executive Order dated July 13 1938 banned the practice of paying
salaries andor travel expense in advance and this order is still in
force and effect
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 year599
STATE TREASURY600
STATE TREASURY
ADMINISTRATION
RECEIPTS
1951
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
Total Income Receipts
NONINCOME
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Totals
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Insurance
Pensions Benefits
Equipment
Miscellaneous
Total Expense Payments
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds Treasury Administration
Totals
5000000 5000000
345753
5000000 4654247
25685
151949
25685
29724
25272
5177634 4679519
3782625 3338000
155066 91078
58961 52441
173863 156668
406657 112231
142987 298255
173246 369051
70900 33810
140039 47991
17881 28045
5122225 4527570
151949
5177634 4679519601
STATE TREASURY
ADMINISTRATION
SUMMARY
FINANCIAL CONDITION
There was a balance of 29724 in the State Treasurers operating
account at the close of the fiscal year on June 30 1951 which has
been reserved for liquidation of an equal amount of accounts payable
outstanding on this date
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the administrative expense of the Treasury
Department for the year ended June 30 1951 was 5000000
The 5000000 appropriation funds provided and the 151949
cash balance at the beginning of the fiscal period made a total of
5151949 available
5122225 of the available funds was expended in the year for
budgetapproved items of expense and 29724 remained on hand
June 30 1951
COMPARISON OF OPERATING COSTS
Administrative costs of the Treasury Department for the past
three years are compared in the following statement
YEAR ENDED JUNE 30th
EXPENDITURES
Personal Services
Travel Expense
Supplies
Communication Services
Printing
Repahs Office and Equipment
Insurance and Bonding
Pensions Emp Ret System
Equipment
Miscellaneous
Totals
Number of Employees June 30th
1951 1950 1949
3782625 3338000 3022000
155066 91078 95774
58961 52441 63876
173863 156668 118589
406657 112231 104704
142987 298255 29715
173246 369051 220295
70900 33810
140039 47991 125327
17881 28045 20243
5122225 4527570
3800523
9
9602
STATE TREASURY
ADMINISTRATION
GENERAL
The State Treasurers official bond is 20000000 the Assistant
Treasurer 20000000 Cashier 2500000 Clerks and Secretaries are
bonded for 1000000 each 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 year603
STATE TREASURY
SINKING FUND604
STATE TREASURY
PUBLIC DEBT
RECEIPTS
1951
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustments Lapses
Total Income Receipts
CASH BALANCES JULY 1st
Sinking Funds
Budget Funds
Totals
3850500
500000
530505
530505
31150500
1032671
4350500 31652666
PAYMENTS
EXPENSE
Interest
On Fixed Debt
On Highway Bonds
Total Expense Payments
NONCOST
Fixed Debt
Bonds General
W A Rental Warrants
Highway Bonds
CASH BALANCES JUNE 30th
Sinking Fund
Budget Funds
Totals
2166
2166
27100000 200000
3850500 500000 3850500 500000
4350500 31652666605
STATE TREASURY
STATE AID TO COUNTIES606
STATE TREASURY
STATE AID TO COUNTIES
RECEIPTS I951
1950
INCOME FROM STATE REVENUE ALLOTMENTS
4 817 01303 481701303
Appropriation p
PAYMENTS
EXPENSE
Grants to Counties 481701303 481701303
SUMMARY
StateAid Grants to Counties are made through the office of the
State Treasurer but prior to the fiscal year ended June 30 1951 were
reflected in the report of the State Highway Department
Funds for these payments were provided by State Appropriation
of 481701303 for Grants to Counties for aid in County road con
struction and maintenance as provided by law authorizing the State
Treasury to make such Grants
In the schedule of these Grants in the within report are shown by
Counties
lGrants made in the fiscal year ended June 30 1951
2Grants made in the period from January 1 1924 to June 30
1951
Legislative Act of 1945 fixes the amount of Grant to be paid to
each county in the State607
STATE TREASURY
STATE AID TO COUNTIES FOR ROADS
YEAR ENDED JUNE 30 1951 JAN 1 1924 JUNE 30 1951
State Aid to Counties
COUNTY
Appling
Atkinson
Bacon
Baker
Baldwin
Banks
Barrow
Bartow
Ben Hill
Berrien
Bibb
Bleckley
Brantley
Brooks
Bryan
Bulloch
Burke
Butts
Calhoun
Camden
Candler
Carroll
Catoosa
Charlton
Chatham
Chattahoochee
Chattooga
Cherokee
Clarke
Clay
Clayton
Clinch
Cobb
Coffee
Colquitt
Columbia
Cook
Coweta
Crawford
Crisp
Year Ended
June 30 1951
3807469
2760969
2156295
2225120
1884071
2057360
2421762
3686104
2501648
3944811
2310844
1799886
2813509
3886535
2842390
6446557
7500000
1846278
2140625
2603040
2484441
5009745
1750000
3211399
2700132
1750000
2245399
4021623
1750000
1750000
1910187
4476664
3591778
3984139
4377421
2470922
1872087
3769062
2457403
3324161
Jan 1 1924
June 30 1951
72738319
52522174
42706041
38489840
42680935
40224185
43502693
72056215
40571738
71494532
48459989
33250636
53712814
73621294
60840778
95277402
102639021
39738165
43296337
54813257
38666066
89547151
26625353
55102354
54211923
34123879
38935538
60027101
32218406
35545280
39364674
77972574
68478063
69874982
80971986
47170929
36507848
71442056
51327568
52149409608
STATE TREASURY
STATE AID TO COUNTIES FOR ROADS
YEAR ENDED JUNE 30 1951 JAN 1 1924 JUNE 30 1951
State Aid to Counties
COUNTY
Dade
Dawson
Decatur
DeKalb
Dodge
Dooly
Dougherty
Douglas
Early
Echols
Effingham
Elbert
Emanuel
Evans
Fanning
Fayette
Floyd
Forsyth
Franklin
Fulton
Gilmer
Glascock
Glynn
Cordon
Grady
Greene
Gwinnett
Habersham
Hall
Hancock
Haralson
Harris
Hart
Heard
Henry
Houston
Irwin
Jackson
Jasper
Jeff Davis
Year Ended
June 30 1951
1869015
2783397
4391862
4457307
4219801
4234242
2310229
2161213
3165619
2631000
5107760
3301424
6096497
1809408
1988536
2380590
3424325
2361540
3090035
7500000
2757282
1750000
2479832
2650972
4575599
2989563
4625067
2812586
3759230
3104783
2952079
3725432
2866970
2661725
3224612
2694909
2258303
2910293
3759537
2507177
Jan 1 1924
June 30 1951
37281477
48005645
72887770
62271757
74961275
62573123
47240102
35741181
61108352
49377426
59664201
64197855
116371219
31021982
39580932
39579469
70112921
39920914
60271203
111869500
47176754
26929775
54404091
54931460
77124872
59214470
89964080
54766620
76008455
60687942
47762297
66772880
52378400
43881720
58326374
62182617
46624191
63892362
69115477
37949612609
STATE TREASURY
STATE AID TO COUNTIES FOR ROADS
YEAR ENDED JUNE 30 1951 JAN 1 1924 JUNE 30 1951
State Aid to Counties
COUNTY
Jefferson
Jenkins
Johnson
Jones
Lamar
Lanier
Laurens
Lee
Liberty
Lincoln
Long
Lowndes
Lumpkin
McDuffie
Mclntosh
Macon
Madison
Marion
Meriwether
Miller
Mitchell
Monroe
Montgomery
Morgan
Murray
Muscogee
Newton
Oconee
Oglethorpe
Paulding
Peach
Pickens
Pierce
Pike
Polk
Pulaski
Putnam
Quitman
Rabun
Randolph
Year Ended
June 30 1951
5786787
2252465
2319754
2732701
1750000
3106320
6465200
2686920
3699010
2160904
1929236
4685902
2286878
2394723
1785749
4827238
2991407
2333273
4339322
1750000
4882544
3975843
2317910
3038724
2007585
2707813
3529098
1782062
2855604
3230142
1750000
2820575
2310843
1839825
2231880
1962112
2624855
1750000
2032166
2173809
Jan 1 1924
June 30 1951
98626047
46780960
46181999
59019276
35924735
52095961
113242589
40077069
61587263
39188845
42713509
90779693
50541278
41753682
37449881
79079950
62072445
43610008
80414218
34494991
89983293
76027925
41934246
53290053
42720777
56206765
60324818
39470042
52377524
56852345
30677834
52291476
40936891
35792279
47694635
46237351
55609970
33136634
45406082
42132497610
STATE TREASURY
STATE AID TO COUNTIES FOR ROADS
YEAR ENDED JUNE 30 1951 JAN 1 1924 JUNE 30 1951
State Aid to Counties
COUNTY
Richmond
Rockdale
Schley
Screven
Seminole
Spalding
Stephens
Stewart
Sumter
Talbot
Taliaferro
Tattnall
Taylor
Telfair
Terrell
Thomas
Tift
Toombs
Towns
Treutlen
Troup
Turner
Twiggs
Union
Upson
Walker
Walton
Ware
Warren
Washington
Wayne
Webster
Wheeler
White
Whitfield
Wilcox
Wilkes
Wilkinson
Worth
Year Ended
June 30 1951
3804396
1821391
1750000
6054713
1939375
2195009
2010965
2005127
3859089
3128441
1750000
3731577
3210478
4510461
2289950
5485065
2538210
3416337
1750000
2315452
3295279
2446649
2891857
1939683
2289336
3576415
3077437
4260973
2837166
6036276
3294972
1750000
2616252
1753795
2302855
3215702
2580918
2744376
4226560
Jan 1 1924
June 30 1951
65384262
29626523
31728641
75924763
29607878
41262247
32983620
53874438
75219000
61055873
29801371
75347128
60691610
80210223
46632485
97895968
50245403
62636247
34136838
39626526
67493917
44185244
53430031
43197336
49709853
61877114
59715800
84370823
50436825
87989634
67784208
32898996
54751004
36734187
42094666
55716067
54006164
54679243
75936554
481701303 8822668804611
TEACHER RETIREMENT SYSTEM612
TEACHER RETIREMENT SYSTEM
RECEIPTS
1951
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 260000000
Budget Balancing Adjustments 100000000
NONINCOME
Public Trust Fund
Contributions
Members 233869727
State Contra Budget Fund Payment 327791929
Interest on Investment 44248981
CASH BALANCE JULY 1st
Budget Funds 310467
Public Trust Fund 153671192
1950
260000000
38594060
241216639
291710971
27801795
253699
135551983
Total
1119919296 995129147
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
5120772
138529
276399
218606
46215
40923
1047259
Pensions Benefits To Public Trust Fund 327791929
Miscellaneous 183372
4852124
107850
325106
213269
40320
101400
51200
669754
39370
291710971
197821
Total Expense Payments
OUTLAYS
Equipment
NONCOST
Public Trust Fund
Benefits Pensions
334864004 298309185
Investm ents
CASH BALANCE JUNE 30th
Budget Funds
Public Trust Funds
175910 228107
95949278 48510196
589500000 494100000
25270553 310467
74159551 153671192
Total 1119919296 995129147
From report by W R Osborn Co C P ATEACHERS RETIREMENT SYSTEM OP GEORGIA
BENEFIT FUND
BALANCE SHEET AS AT JUNE 30 1951
613
ASSETS
CURRENT ASSETS
Cash Balance With State Treasurer
Cash on DepositBanks
Balance Due From State of Georgia
Total Current Assets
Investments
47730893
26428658
4669657
78829208
2506900000
2585729208
LIABILITIES
CURRENT LIABILITIES
Annuity Savings
FUNDS
Annuity Reserve
Pension Reserve
Pension Accumulation
Pension Floor Fund
19223022
18378
1517188059
388341
1048911408
1536817800
2585729208614
TEACHER RETIREMENT SYSTEM
W R Osborn Company
Certified Public Accountants
Atlanta Georgia
October 24 1951
Honorable B E Thrasher Jr
Member of Board of Trustees
Teachers Retirement System of Georgia
Atlanta Georgia
Sir
We have made an audit of the records of the Teachers Retirement
System of Georgia for the year ended June 30 1951 and submit here
with our report
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 1945 General
Election are the same as in the 1943 amendment
The Act passed by the General Assembly provides for a retirement
system for aged and incapacitated teachers who qualify for benefits
a board of trustees to serve as a governing body and a method of
financing said system All teachers in the public schools of the State
are automatically admissable as members and it has been determined
by the proper legal authority that all State employees actively engaged
in educational work are also eligible to participate
The Board of Trustees consists of seven qualified members who are
citizens of the State of Georgia and who are not employed by the
Retirement System If a vacancy occurs it shall be filled for the unex
pired term by the remaining trustees The trustees shall serve without
compensation but shall be reimbursed for all necessary expenses that
they may incur through service on the Board of Trustees The Board
of Trustees shall elect one of its members as chairman and shall also
elect a secretary who shall not be one of its members
The duly elected and qualified members of the Board of Trustees as
at June 30 1951 are as follows615
TEACHER RETIREMENT SYSTEM
Honorable B E Thrasher Jr State Auditor
Honorable Zack D Cravey Insurance Commissioner
Dr George M Sparks Member of Board of Regents Staff
Miss Maryella Camp Classroom Teacher
Honorable Harold Saxon Secretary of Georgia Educational Asso
ciation
Dr Mark Smith Superintendent of Bibb County Schools
Honorable James S Budd VicePresident Citizens and Southern
National 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
hereinafter for the fiscal year ended June 30 1951 We made verifi
cations of controls postings of system reports to books of original
entry postings of details to system member cards and balancing sal
aries paid and contributions received with control accounts In our
report we have not made any actuarial calculations but confined our
examination to the verification of the accounts We will submit an
actuarial valuation balance sheet in a supplementary report at such
time as the actuarial information is received from the actuary
ASSETS
The Balance Sheet showing the financial condition of the System at
June 30 1951 is presented herein The cash balance with the State
Treasurer 47730893 was verified by the books in the State Treas
urers office
The cash balance on demand deposit 26428658 was verified by
direct communication with the depositories 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 1951 on
demand deposit are as follows616
TEACHER RETIREMENT SYSTEiM
Ctiizens and Southern National Bank Atlanta Georgia
Trust Company of Georgia Atlanta Georgia
26054234
374424
26428658
The balance due from the State of Georgia 4669657 represents
the amount due from the State on the States contribution of 683 of
the State salaries paid to members of the Retirement System from
July 1 1950 to June 30 1951
Investments 2506900000 represent authorized purchases of
stocks and bonds 2447700000 and demand deposits 34500000 in
Federal Savings and Loan Associations throughout Georgia and 247
00000 in mortgages secured by security deeds The stocks and bonds
were not inspected by us however we inspected the trust receipts
from the Trust Department of the Citizens and Southern National
Bank Atlanta Georgia for all securities under their control 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
herein
LIABILITIES
The annuity savings 1048911408 represent an accumulation of
contributions from members with accumulated interest on contribu
tions The annuity savings balance as at June 30 1951 was adjusted
to the amount as shown by the individual members history cards
this was accomplished by an adjustment of the estimated interest at
June 30 1950 A record of the total interest on the balances of the
individual members history cards was not compiled for the year
ended June 30 1950 making it impossible to determine that the balance
is correct at June 30 1951 Interest in the amount of 26870956 has
been credited to the individual members for the year ended June 30
1951
The annuity reserve 19223022 represents transfers from the
annuity savings less the annuity payments to retirants whose savings
were transferred upon retirement
The pension reserve 18378 represents pensions to be paid to
retirants who did not have prior service
The pension accumulation 1517188059 is the accumulation of617
TEACHER RETIREMENT SYSTEM
employer contributions and State appropriations and adjustments for
interest overpayments benefits refunds etc
The pension floor fund 388341 represents the balance of the
appropriation after payments to retirants
RECEIPTS AND PAYMENTS
A comparative statement of receipts and payments for the years
ended June 30 1950 and June 30 1951 is presented The net income
for the year under review was 614805667 The fund from the State
of Georgia in the amount of 326611929 was drawn on statements
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 1950 to June 301951 of 4669657
GENERAL
The minutes of all meetings held by the Board of Trustees during
the year under review were examined and at the time such minutes
were examined they were found to be unsigned and the minutes of the
last meeting were not written up
There were 1014 retirants receiving monthly benefits at June 30
1950 During the period under review 236 were approved for benefits
51 were terminated because of death 30 were terminated by lump sum
settlements 25 were terminated because they returned to duty leaving
1144 receiving benefits at June 30 1951 Benefit payments were veri
fied and found to be as authorized
In the course of our examination we found the records to be in
good condition with the exception of the individual members history
cards which were changed from an accounting machine to Interna
tional Business Machine Equipment and the change resulted in several
errors We believe that the majority of the errors have been found
and corrected All empoyees with the exception of the Treasurer Mr
J L Yaden are covered by a blanket bond of 1000000 The bond
of the Treasurer is 2500000
Respectfully submitted
W R Osborn Company
Certified Public Accountants618
TEACHER RETIREMENT SYSTEM
W R Osborn Company
Certified Public Accountants
Atlanta Georgia
August 31 1951
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 1951 and submit
our report together with the relative statements enumerated in the
index
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 1950 and June 30 1951 is presented Cash made
available by appropriation amounted to 260000000 and by Execu
tive order amounted to 100000000 of which 24915713 was in the
State Treasury undrawn on June 30 1951 Cash receipts were verified
by inspection of the books of the State Treasurer in the State Treas
urers office
Payments amounting to 7247985 for the year ended June 30
1951 were verified by comparison of paid checks with the cash book
entries and the vouchers therefor with supporting data were in
spected
The cash balance 354840 on demand deposit 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 Accountants619
STATE OF GEORGIA
TEACHERS RETIREMENT SYSTEM OF GEORGIA
BENEFIT FUND
SCHEDULE OF INVESTMENTS
AS AT JUNE 30 1951
Interest Par Value Market Value
Description Date Due Rate or Cost June 301951
U S Treasury Bonds 6157267 2 655000000 635350000
U S Treasury Bonds
Series A 10 165 2 51000000 48282210
U S Treasury Bonds
Series G 4 158 2 10000000 9490000
U S Treasury Bonds
Series G 1 159 2 10000000 9470000
U S Treasury Bonds
Series G 1 160 2 10000000 9510000
U S Treasury Bonds
Series G 7 160 2V2 90000000 86040000
U S Treasury Bonds
Series G 1 161 2 10000000 9620000
U S Treasury Bonds
Series G 1 162 2V2 10000000 9780000
U S Treasury Bonds
Series G 1 163 2 10000000 10000000
U S Treasury Bonds
Investment Series B 4 18075 2 390000000 390000000
City of Cedartown 1 171 thru
School Improvement Bonds 1 177 2 6700000 6281920
City of Cedartowri 1 168 thru
School Improvement Bonds 1 178 3 3300000 3669930
Glynn County Georgia 1 174 thru
Park Bonds 1 178 2 5900000 6347220
Cherokee County Georgia 11558 thru
School District Bonds 11562 3 3600000 3826080
Meriwether County Georgia 2 164 thru
School District Bonds 2 172 2 20000000 21224000
Walker County Georgia 7 159 thru
School District Bonds 7 160 2V2 6200000 6315940
City of Greensboro 1 168 thru
School Bonds 1 177 34 4100000 4455880
Jones County Georgia 2 162 thru
School District Bonds 2 178 3 10000000 10984000
Fulton County Georgia
School District Bonds 3 172 2 43000000 45119900
Fulton County Georgia
School District Bonds 3 173 2V2 6500000 6832800620
STATE OF GEORGIA
TEACHERS RETIREMENT SYSTEM OF GEORGIA
BENEFIT FUND
SCHEDULE OF INVESTMENTS
AS AT JUNE 30 1951
Interest Par Value Market Value
Description Date Due Rate or Cost June 301951
Cook County Georgia 5 155 thru
District Bonds School 5 172 2 24000000 24619200
Dade County Florida 1 161 thru
General 7 161 3 20000000 21120000
Chattooga County Georgia 7 162 thru
Hospital Bonds 7 169 3 4800000 5192640
Pierce County Georgia 1 173 thru
School District Bonds 1 179 3 6300000 6958350
Bacon County Georgia 1 158 thru
School District Bonds 1 165 3 6500000 6773000
City of Columbus Georgia 5 166 thru
Housing Authority 5 170 3 34000000 36798200
University System of Georgia
Building Authority
3 Revenue Bonds 10179 3 20000000 20772000
University System of Georgia
Building Authority 6 179 thru
3 Revenue Bonds 6 181 3 60000000 62100000
Long County Georgia 3 156 thru
School District Bonds 3 174 2 8800000 9055200
Catoosa County Georgia 2 165 thru
School District Bonds 2 178 2 8900000 9248880
Public Utility District No 1
Chelan County Washington
Electric Revenue Bonds 7 12005 3 10000000 10000000
American Telephone
Telegraph Co Debentures 12 173 3 50000000 51062500
Pacific Gas Electric Co
First and Refunding
Bonds Series S 6 183 3 50000000 48625000
Delaware Power Light Co
First Mortgage and
Collateral Trust Bonds 7 179 278 20000000 19400000
Standard Oil of New Jersey
Debentures 71574 2 9500000 9167500
Pacifia Telephone Telegraph
Co Debentures 91583 3 25000000 24718750
The Gas Service Company
First Mortgage Bonds 9 169 2 24700000 23465000621
STATE OF GEORGIA
TEACHERS RETIREMENT SYSTEM OF GEORGIA
BENEFIT FUND
SCHEDULE OF INVESTMENTS
AS AT JUNE 30 1951
Interest Par Value Market Value
Description Date Due Rate or Cost June 301951
Shell Union Oil Corp
Debentures 4 171 2 25000000 22875000
Westchester Lighting Co
General Mortgage Bonds 5 179 3 25000000 24500000
American Telephone Telegraph
Co Debentures 4 182 2 25000000 23062500
Georgia Power Company
First Mortgage Bonds 4 180 2 60000000 54300000
Interstate Telephone Co 123151 thru
First Mortgage Serial Bonds 123170 3 17500000 17500000
Northwestern Bell Telephone
Co Debentures 6 184 2 35000000 32200000
New England Telephone
Telegraph Co Debentures 31574 3 25000000 24750000
American Telephone Telegraph
Co Debenture Bonds 2 171 2 25000000 23312500
Commonwealth Edison Co
Sinking Fund Bonds 4 199 2 30000000 27600000
Columbia Gas System Inc
Debenture Series A Bonds 6 175 3 30000000 28425000
Panhandle Eastern Pipe Line
Co Debenture Bonds 6 175 2 25000000 24937500
Municipal Authority of
Westmoreland County Penn
Water Revenue Bonds
Series A 7 184 28 11000000 11000000
Plantation Pipe Line Co
Sinking Fund Debentures 9 170 2 25000000 24125000
Indiana Gas Water Co Inc
First Mortgage Bonds 9 180 2 20000000 19600000
Tennessee Gas Transmission
Co First Mortgage Bonds 9 170 3 25000000 23437500
Walker County Georgia
Telephone Co First 9 161 thru
Mortgage Serial Bonds 9 170 4 14000000 14000000
Utah Power Light Co
First Mortgage Bonds 10 180 2 10000000 10050000622
STATE OF GEORGIA
TEACHERS RETIREMENT SYSTEM OF GEORGIA
BENEFIT FUND
SCHEDULE OF INVESTMENTS
AS AT JUNE 30 1951
Interest Par Value Market Value
Description Date Due Rate or Cost June 301951
Seaboard Airline R R Co
First Mortgage Bonds
Series B 5 180 3 20000000 18600000
Niagara Mohawk Power Corp
General Mortgage
Temporary Bonds 10 180 2 20000000 19200000
La Power Light Co First
Mortgage Temporary Bonds 11 180 3 20000000 18800000
Southern Natural Gas Co
First Mortgage Pipe Line
Sinking Fund Bonds12170 2 20000000 19300000
Thomaston Telephone Co 1 152 thru
First Mortgage Bonds 1 171 ZVi 40000000 40000000
Consolidated Edison Co of NY
First and Refunding
Mortgage Bonds Series P 2 181 3 25000000 24125000
Arkansas Power Light Co
First Mortgage Bonds10 174 3y8 10000000 9600000
Consumers Power Co
First Mortgage Bonds 4 181 3V8 35000000 34825000
Duke Power Co First and
Refunding Mortgage Bonds 4 181 3 15000000 15525000
Consolidated Natural Gas Co
Debentures 5 176 3 20000000 20350000
Alabama Power Co 950 Shares
460 Preferred Stock 9500000 9785000
Texas Eastern Transmission
Corp 500 Shares 4
Preferred Stock
Temporary Certificates
Convertible Series 5000000 5100000
Texas Eastern Transmission
Corp 500 Shares 4 Pfd
Stock Convertible Series 5000000 5100000
San Diego Gas Electric Co
1200 Shares 440 Pfd Stock 2400000 2370000
Southern Union Gas Co
500 Shares 4y2
Cumulative Pfd Stock 5000000 5150000623
STATE OF GEORGIA
TEACHERS RETIREMENT SYSTEM OF GEORGIA
BENEFIT FUND
Description
SCHEDULE OF INVESTMENTS
AS AT JUNE 30 1951
Interest Par Value
Date Due Rate or Cost
Market Value
June 301951
Northern States Power Co
1000 Shares 410 Pfd
StockNo Par
Virginia Electric Power Co
1000 Shares 500 Pfd Stock
Celanese Corp of America
740 Shares 4 Pfd Stock
National Tea Co
300 Shares 420
S P Richards Paper Co Semi
Security Deed Annually
Interstate Investment Monthly
Corp First 61451
Mortgage thru
Security Deed 51461
First Federal Savings Loan
Assn Augusta Ga Demand
First Federal Savings Loan
Assn Atlanta Ga Demand
Albany Federal Savings Loan
Assn Albany Ga Demand
Atlanta Federal Savings Loan
Assn Atlanta Ga Demand
Carrollton Federal Savings
Loan Assn Carrollton GaDemand
Cobb County Federal Savings
Loan Assn Marietta Ga Demand
Decatur Federal Savings Loan
Assn Decatur Ga Demand
DeKalb County Federal Savings
Loan Assn Decatur GaDemand
Fulton County Federal Savings
Loan Assn Atlanta GaDemand
Home Building Loan
Assn Atlanta Ga Demand
Marietta Federal Savings
Loan Assn Marietta Ga Demand
Meriwether Federal Savings
Loan Assn Manchester Ga Demand
10100000 9700000
10000000 11400000
7400000
3000000
12700000
8103000
3030000
12700000
4 12000000 12000000
Current 1000000 1000000
Current 1000000 1000000
Current 1000000 1000000
Current 1000000 1000000
Current 1000000 1000000
Current 1000000 1000000
Current 1000000 1000000
Current 1000000 1000000
Current 1000000 1000000
Current 1000000 1000000
Current 1000000 1000000
Current 1000000 1000000
624
STATE OP GEORGIA
TEACHERS RETIREMENT SYSTEM OF GEORGIA
BENEFIT FUND
SCHEDULE OF INVESTMENTS
AS AT JUNE 30 1951
Interest Par Value Market Value
Description Date Due Rate or Cost June 301951
Moultrie Federal Savings
Loan Assn Moultrie Ga Demand Current 1000000 1000000
Northside Federal Savings
Loan Assn Atlanta Ga Demand Current 1000000 1000000
Peachtree Federal Savings
Loan Assn Atlanta Ga Demand Current 1000000 1000000
Quitman Federal Savings
Loan Assn Quitman Ga Demand Current 1000000 1000000
Rossville Federal Savings
Loan Assn Demand Current 1000000 1000000
Southern Federal Savings
Loan Assn Atlanta GaDemand Current 1000000 1000000
Standard Federal Savings
Loan Assn Atlanta Ga Demand Current 1000000 1000000
First Federal Savings Loan
Assn Gainesville Ga Demand Current 1000000 1000000
First Federal Savings Loan
Assn McRae Ga Demand Current 500000 500000
First Federal Savings Loan
Assn Winder Ga Demand Current 1000000 1000000
First Federal Savings Loan
Assn Valdosta GaDemand Current 1000000 1000000
Pelham Federal Savings
Loan Assn Pelham GaDemand Current 1000000 1000000
Vidalia Federal Savings Loan
Assn Vidalia Ga Demand Current 1000000 1000000
Bruncwick Federal Savings
Loan Assn Brunswick GaDemand Current 1000000 1000000
First Federal Savings
Loan Assn Waycross Ga Demand Current 1000000 1000000
Cooperative Federal Savings
Loan Assn Columbus GaDemand Current 1000000 1000000
Donaldronville Federal Savings
Loan Assn
Donaldsonville Ga Demand Current 1000000 1000000
Tifton Federal Savings Loan
Assn Tifton GaDemand Current 1000000 1000000
Dalton Federal Savings
Loan Assn Dalton GaDemand Current 1000000 1000000625

STATE OF GEORGIA
TEACHERS RETIREMENT SYSTEM OF GEORGIA
BENEFIT FUND
SCHEDULE OF INVESTMENTS
AS AT JUNE 30 1951
Description
Interest Par Value Market Value
Date Due Rate or Cost June 301951
Cook County Federal Savings
Loan Assn Adel GaDemand
Calhoun Federal Savings
Loan Assn Calhoun Ga Demand
Augusta Federal Savings
Loan Assn Augusta Ga Demand
TriCity Federal Savings
Loan Assn Hapeville GaDemand
Current 1000000
Current 1000000
Current 1000000
Current
1000000
1000000
1000000
1000000
1000000
2506900000 2466614100627
DEPARTMENT OF
V ETERANS SERVICE628
DEPARTMENT OF VETERANS SERVICE
RECEIPTS 1951 1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 70000000 J 70000000
20178 927440
Budget Balancing Adjustments
Revenues Retained
Grants from U S Government
Transfers Other Spending Units
Total Income Receipts
NONINCOME
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Totals
13760155
83739977
15403531
4399
84480490
994150
143907 192904
84878034 84287586
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Pensions Benefits
Equipment
Miscellaneous
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Accounts
67824916
7243559
1082753
3464954
386035
831030
519502
916161
12500
47460
536381
533498
973125
485135
21025
69730743
6521177
1017926
3508247
392823
906609
162224
1152951
13327
11577
159631
566444
Total Expense Payments 83398749 84143679
143907
Totals 84878034 84287586629
DEPARTMENT OF VETERANS SERVICE
SUMMARY
FINANCIAL CONDITION
The Department of Veterans Service ended the fiscal year on June
30 1951 with a surplus of 1068388 after providing the necessary
reserve of 485136 to cover outstanding accounts payable and 21025
held for purchase of U S Bonds for employees
Assets on this date consisted of 506160 cash in bank and State
Treasury and 1068389 reimbursements due from the Federal
Government
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Veterans Service De
partment for the fiscal year ended June 30 1951 was 70000000 The
amount provided with which to meet expenditures approved on budget
for the fiscal year was 69979822 and the remaining 20178 of the
Appropriation was lapsed to the State General Fund as provided
by law
Receipts from the Federal Government in the year amounted to
13760155
The 69979822 appropriation funds and 13760155 reimburse
ments from the U S Government together with 143907 cash balance
at the beginning of the period made total of 83883884 available
with which to meet expenditures in the fiscal year
83398749 of the available funds was expended in the year for
budgetapproved items of expense and 485135 remained on hand
June 30 1951
The first lien on this remaining cash balance is for liquidation of
outstanding accounts payable in the amount of 485136
I
COMPARISON OF OPERATING COSTS
Expenditures for the operating cost of the Department for the
past three years are compared in the statement following630
DEPARTMENT OF VETERANS SERVICE
Personal Services
Travel Expense
Supplies and Materials
Communication Services
Heat Light Power Water
Printing Publicity
Repairs and Alterations
Rents
Insurance and Bonding
Pensions To E R S
E quipment
Miscellaneous
Totals
Number of Employees June 30
YEAR ENDED JUNE 30
1951 1950 1949
67824916 69730743 77124485
7243559 6521177 5656797
1082753 1017926 1035938
3464954 3508247 2568296
386035 392823 239710
831030 906609 431484
519502 162224 865653
916161 1152951 1392357
12500 13327 37550
47460 11577
536381 159631 1341755
533498 566444 165083
246
83398749 84143679 90859108
268
303
GENERAL
The Director of the Department is bonded in the amount of 20
00000 the Treasurer for 2000000 and the Accountant for 500000
It was noted that mileage tickets in many instances were incom
plete with respect to speedometer readings purpose of trip and
license number of car Particularly was this noticeable in travel
expense vouchers submitted by the Director and the Assistant Direc
tor of the Department In the future mileage tickets should meet
requirements of State law
Travel expenses in the amount of 11002 paid to Blake C Craft
as shown in this report was illegal and improperly paid from this
account as Code Section 78403 provides that board members shall not
receive compensation or expenses except for meetings of the board
It was found that this payment was made in accordance with the Exec
utive order dated August 15 1950 which was executed in error and has
been corrected by amendment to the order dated August 28 1951 direc
ting that these funds be reimbursed to the Veterans Service Office
from the Governors Contingent Fund from which the expense should
have originally been paid since Mr Blake C Craft was appointed as
representative of the State of Georgia to perform a special service fot
the State This refund by the Executive Department to the Veterans631
DEPARTMENT OF VETERANS SERVICE
Service Office is now in process of being made which will clear this
transaction
Inasmuch as there was some criticism during the 1951 session of
the General Assembly of outofState travel expenses incurred by
officials and employees of the Veterans Service Office it is recom
mended that the State Veterans Service Board adopt rules and regu
lations whereby outofState travel will only be authorized by specific
action of the Board and recorded in the minutes of said Board For
the information of the Board a memorandum of the outofState travel
in the fiscal year audited is included in this report for review of the
Board
All receipts disclosed by examination have been accounted for and
expenditures for the period under review were within the limits of
budget approvals and supported by proper voucher except as noted
Appreciation is expressed to the Director and the staff of the
Department for the cooperation and assistance given the State Audi
tors office during this examination and throughout the yearMEMO OF OUTOFSTATE TRAVEL
W K Barrett Director
71950
72350 Washington D C
8 150
8 650 Washington D C
82950
9 750 Washington DC
101450 Los Angeles Calif
102650 Washington D C
111850 Miami Fla
1 351
1 651 Washington D C
22451
3 151 Washington D C
41551
41851 New Orleans La
Garland T Byrd Asst Director
8 150
8 550 Washington D C
10 550
101450 Los Angeles Calif
EXPENSE INCLUDED IN PREVIOUS SCHEDULE OF TRAVEL EXPENSES PAID
YEAR ENDED JUNE 30 1951
Note Vouchers show official business
only and the notations under this
caption were furnished by Miss
Lena Dixon Accountant
Purpose of Trip
To secure contracts for reimbursement of onthejob training funds 13455
To secure contracts for reimbursement of onthejob training funds 14355
To secure contracts for reimbursement Institutional Training 19252
Attending Convention 48 States Representatives 32450
To secure contracts for reimbursement Institutional Training 12355
Attending National Asrn of State Vets and S E Conference 15470
To secure more hospital facilities for Vets 15090
To secure more hospital facilities for Vets 17785
Attending Fourth Annual ConferenceNational Assn of State App Agency 11405
151617
To secure contracts for reimbursement onthejob training funds 13080
Attending Convention 48 States Representatives 32450
CO
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MEMO OF Garland T OUTOFSTATE TRAVEL Byrd Asst Director Contd EXPENSE INCLUDED IN PREVIOUS SCHEDULE OF TRAVEL YEAR ENDED JUNE 30 1951 Purpose of Trip To secure more hospital facilities for Vets EXPENSES PAID 12660
11851 12151 Washington D C 12551 12751 Washington D C 22751 Washington D C Peter Wheeler Dir Rehab Divn
To secure more hospital facilities for Vets 11280 S i
To secure more hospital facilities for Vets 11055
To secure contracts for reimbursement onthejob training W
80525 3 H O
10303
72050 72250 9 650 101750 102150 111550 111850 11851 12151 12551 12751 41551 41851 Washington D C PassaGrille Fla Washington D C Miami Fla Washington D C Washington D C New Orleans La H H H
Studying Florida system for proposed changes in Georgia 126 25 73 oo w H SO
To secure contracts for reimbursement Institutional Training 6140
Attending National Assn of State Vet and S E Conference 14655
To secure more1 hospital facilities for Vets 123 64 o
To secure more hospital facilities for Vets Attending Fourth Annual ConferenceNational Assn of State App 11135 Agency 10305
77527 as
CO
MEMO OF OUTOFSTATE TRAVEL
EXPENSE INCLUDED IN PREVIOUS SCHEDULE OF TRAVEL EXPENSES PAID
YEAR ENDED JUNE 30 1951
J5
OS
Earl E Griffin Jr Supv of Inst Trg Purpose of Trip
101750
102150 Wasington D C
41551
41951 New Orleans La
J H Crutchfield Supv Inst Trg
71950
72250 Washington D C
Lanier B Craft Inspector Inst Trg
82050
82450 Washington D C
James R Segler Asst Field Supv
82550
9 150 Chicago 111
George R Mills Field Supervisor
Washington D C
102550
102850
111550
111850 Miami Fla
To secure contracts for reimbursement of Inst Funds
13592
To attend 4th Annual Conf Natl Assn of State Approv Agency 7705
21297
Assisting in securing contracts Institutional Trg 10973
To assist in securing more hospitals for mentally ill Vets 6648
Convention Delegate
18969
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To secure contracts for reimbursement Institutional Funds
11980
Attending Natl Assn of State Vet and S E Conference 14470
26450MEMO OF OUTOFSTATE TRAVEL
Albert E Cutler Spanish American
92450
92850 Atlantic City N J
James E Powers
22551
22851 Washington D C
Joan R Williams
22551
22851 Washington D C
Fred N Phillips Chief Coordinator
41551
41951 New Orleans La
Paul D Leverette
51951
52051 Montgomery Ala
B B Matherson Mgr Hartwell
7 550
7 850 Asheville N C
8 250
8 450 Asheville N C
9 650
9 850 Asheville N C
EXPENSE INCLUDED IN PREVIOUS SCHEDULE OF TRAVEL EXPENSES PAID
YEAR ENDED JUNE 30 1951
Purpose of Trip
Attending Natl EncampmentSpanish War Vets
To assist in securing more hospital facilities for Vets
To attend 4th Annual Conf Natl Assn of State App Agency
Service Georgia hospitalized Veterans
Service Georgia hospitalized Veterans
Service Georgia hospitalized Veterans
6430
14934
To assist in securing more hospital facilities for Vets 16697
7755
3755
3670
3845
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To attend Amercan Legion Rehabilitation Conference 3930
03MEMO OF OUTOFSTATE TRAVEL EXPENSE INCLUDED IN PREVIOUS SCHEDULE OF TRAVEL EXPENSES PAID
YEAR ENDED JUNE 30 1951
B B Matherson Mgr Hartwell Contd Purpose of Trip
Service Georgia hospitalized Veterans 3805
Service Georgia hospitalized Veterans 3710
Service Georgia hospitalized Veterans
OS
CO
10 450
10 650 Asheville N C
11 150
11 350 Asheville N c
12 650
12 850 Asheville N c
31451
31651 Asheville N c
4 451
4 651 Asheville N c
5 251
5 451 Asheville N c
61351
61551 Asheville N c
3700
Service Georgia hospitalized Veterans 3795
Service Georgia hospitalized Veterans 3700
Service Georgia hospitalized Veterans 3795
Service Georgia hospitalized Veterans 3805
37580
b
0

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BFRANKLIN D ROOSEVELT
WARM SPRINGS
MEMORIAL COMMISSION
637638
FRANKLIN D ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION
RECEIPTS 1951 1950
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained
Donations 360
Earnings from Services 5937525 5560977
Total Income Receipts 5937525 5561337
NONINCOME
Private Trust Accounts 1201999 786414
CASH BALANCE JULY 1st
Budget Funds 530915 896806
Private Trust Accounts 66074 85410
Total 7736513 7329967
PAYMENTS
EXPENSE
Personal Services 3876498 4405102
Travel 50767 68702
Supplies Materials 291959 497577
Communication 91109 123977
Heat Lights Power Water 108758 133257
Publications 512917 105306
Repairs 232448 48804
Rents 6790 7070
Insurance 78237 96044
Miscellaneous 55646 65569
Total Expense Payments 5305129 5551408
OUTLAYS
Lands Improvements
Contracts 33190 178630
Equipment 384812 197190
NONCOST
Private Trust Accounts 1095919 805750
CASH BALANCE JUNE 30th
Budget Funds 745309 530915
Private Trust Accounts 172154 66074
Total 7736513 7329967
From report by W R Osborn Co C P A639
FRANKLIN D ROOSEVELT WARM SPRINGS
MEMORIAL COMMISSION
BALANCE SHEET
AS AT JUNE 30 1951
ASSETS
Current Assets CashBudget FundOn Hand 40000 10240
Private Trust FundOn Hand 50240

Budget FundOn Deposit 705309 181134
Private Trust FundOn Deposit 886443
Accounts Receivable 2770586 7426056 2960745 89710 500
InventoriesResale Merchandise 835344

Total Current Assets 1772527 97754
Prepaid Expenses Insurance
Fixed Assets At Cost Land and Land Improvements
Buildings and Structures
Equipment
Roads and Bridges

LessReserve for Depreciation 13247097 801184 12445913

14316194
LIABILITIES
Current Liabilities
Trust Funds
Federal Withholding Tax Deductions 19220
Federal Excise TaxesAdmissions Jewelry 128380
State Sales and Use Taxes 27934
Montage Sales for March of Dimes 5600
Wishing Well Collections for March of Dimes 10240
Accounts Payable
Commitments for Outlay Merchandise
and Operating Expenses
Total Current Liabilities
Deferred Liabilities
State Treasurer
Surplus
Available Funds Deficit 18750190
Invested in Land Land Improvements
Buildings Equipment Roads and Bridges 12445913 6304277
191374
429097
620471
20000000
14316194640
FRANKLIN D ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION
W R Osborn Company
Certified Public Accountants
Atlanta Georgia
September 18 1951
Franklin D Roosevelt Warm Springs
Memorial Commission
State of Georgia
Atlanta Georgia
Gentlemen
We have made an audit of the records of the Franklin D Roosevelt
Warm Springs Memorial Commission of the State of Georgia for the
year ended June 30 1951 and submit herewith our report together
with the relative statements enumerated in the index
Your Commission was created by the 1946 General Assembly of
Georgia to serve as an agency to accept the deed to property of the
Georgia Warm Springs Foundation at Warm Springs Georgia for the
State of Georgia and to develop and maintain a memorial to perpetu
ate the memory of the late Franklin D Roosevelt The Commission
was granted a perpetual existence and received the deed on behalf
of the State of Georgia on June 26 1947
The original seventeen members were appointed by the Honorable
Ellis Arnall Governor and were sworn in September 23 1946 The
present members and the expiration dates of their respective terms are
as follows
MEMBERS OF BOARD
EXPIRATION DATE
C F Palmer lJanuary 1 1953
Mrs John B GuerryJanuary 1 1953
N Baker MaddoxJanuary 1 1953
Max L SegallJanuary 1 1953
Earl Staples January 1 1953
R Eve January 1 1954
G Clarence ThompsonJanuary 1 1954
J J BaggettJanuary 11956
Cason J CallowayJanuary 1 1956
Miss Lucy R MasonJanuary 1 1956
R Carter PittmanJanuary 1 1956
R W WoodruffJanuary 1 1956
Ivan Allen SrJanuary 1 1958641
FRANKLIN D ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION
John A SibleyJanuary 1 1958
L J MooreJanuary 1 1958
W T BennettJanuary 1 1958
T W StarlinJanuary 1 1958
Officers duly elected by the Board are as follows
C F Palmer Chairman
Basil OConner Honorary Chairman
Clarence Thompson ViceChairman
Lee S Trimble Secretary and Treasurer and General Manager
On or about August 18 1951 Mr Lee S Trimble Secretary and
Treasurer and General Manager submitted his resignation to the
Board effective August 31 1951 It was accepted and Mr J E
Smenner was elected to fill the vacancy He assumed the duties of the
office on September 1 1951 which was during the period of our exam
ination
Our audit consisted of a verification of the asset and liability
accounts at June 30 1951 as hereinafter described We also reviewed
and verified the receipts and payments for the year then ended
OPERATIONS
Profits from operations resulted in a net profit of 250210 for the
year ended June 30 1951
ASSETS
Cash on hand 50240 was verified by count and cash on deposit
886443 was verified by certificates obtained from the depositories
Cash on deposit was as follows
Trust Company of Georgia Atlanta Georgia
Bank of Manchester Manchester Georgia
100000
786443
886443
Accounts receivable 500 represent an amount due from the
March of Dimes for a premium paid on Fidelity Bond on the Book
keeper Charles G Eckford
Inventories of resale merchandise 835344 represent merchan
dise items on hand at June 30 1951 which were on hand for resale in
the souvenir shop and cafe located on the grounds of the Little White642
FRANKLIN D ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION
House The inventories were taken and priced by employees of the
Commission and were not verified by us
Prepaid expenses 97754 represent insurance premiums appli
cable to the period subsequent to June 30 1951
Fixed assets are stated at cost 13247097 with adequate reserves
for depreciation in the amount of 801184
Additions to land buildings and equipment were as follows
Payments 418002
Accounts Payable
June 30 1951 11135
June 30 1951 34352 23217
394785
Equipment Sold
Coffee Urn 700
394085
LIABILITIES
The records were carefully examined as to liabilities and from such
examination we believe that all known liabilities for transactions
effecting outlay and operations are fully disclosed in the Balance
Sheet at June 30 1951
Trust Fund Liabilities are as follows
Federal Excise Taxes Admissions Jewelry 128380
Federal Withholding Tax Deductions 19220
State Sales and Use Tax Collections 27934
Montage Sales and Wishing Well
Collections for March of Dimes 15840
191374
Accounts payable for commitments are as follows
Outlay 11135
Resale Merchandise 118217
Operating Expenses 299745
429097
Deferred liabilities 20000000 to the State Treasurer represent
an appropriation approved January 31 1946 The appropriation is643
FRANKLIN EK ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION
treated as a loan and is to be repaid to the State of Georgia from the
first funds available for this purpose
GENERAL
The Management removed the March of Dimes contribution box
that was in the breezeway of the Administration Building and con
tributions are now made in a Wishing Well located on the grounds of
the Little White House This Wishing Well is a well curb built
during the month of January 1951 of rock and concrete The cost
amounting to 8683 and equipment provided in the amount of 4216
The bookkeeper was bonded by the Management in the name of the
March of Dimes The cost of the Bond 500 was charged to accounts
receivable The receipts from the wishing well were verified from Jan
uary 15 1951 to June 30 1951 and were traced as deposits to the
bank The receipts were recorded on the books as a private trust
account which shows a credit balance of 10240 at June 30 1951 This
balance was deposited on July 1 1951
Respectfully submitted
W R Osborn Company
Certified Public Accountants645
BOARD OF
WORKMANS COMPENSATION646
BOARD OF WORKMENS COMPENSATION
1951
1950
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 16000000 16000000
Budget Balancing Adjustments Lapses 467826 1736521
Transfers Other Spending Units 699996 699996
Total Income Receipts
NONINCOME
Private Truct Accounts
CASH BALANCES JULY 1st
Budget Funds
Private Trust Accounts
Totals
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications
Repairs
Rents
Insurance
Pension Benefits
Equipment
Miscellaneous
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Accounts
14832178 13563483
198041
139401
8613
12949776
587629
270848
375498
48321
55860
2217
6000
90720
315882
38500
200029
230328
6625
44238
133431
15178233 13741152
12062836
598262
195128
386529
49615
19109
14500
6000
197534
28000
Total Expense Payments 14741251 13557513
35625
139401
8613
Totals 15178233 13741152647
BOARD OF WORKMENS COMPENSATION
SUMMARY
FINANCIAL CONDITION
The State Board of Workmens Compensation ended the fiscal year
on June 30 1951 with a surplus of 230328 available for operations
subject to budget approvals and reported no outstanding accounts
payable or other liabilities
6625 was on hand on this date in trust funds for purchase of
U S Bonds for employees from deductions from salaries for that pur
pose
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 1951 13405364 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 1951 was 16000000
The amount provided with which to meet expenditures approved
on budget for the fiscal year was 15532174 and the remaining
467826 of the appropriation was lapsed to the State General Fund as
provided by law
From the 15532174 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 14832178 for the year
The 14832178 net income and the 139401 cash balance at the
beginning of the fiscal year made a total of 14971579 available
14741251 of the available funds was expended in the year for
budgetapproved items of expense and 230328 remained on hand
June 30 1951 and will be available for expenditure in the next fiscal
period subject to budget reapprovals648
BOARD OF WORKMENS COMPENSATION
COMPARISON OF OPERATING COSTS
Expenditures for operating costs the past three years are com
pared in the statement following
YEAR ENDED JUNE 30
1951 1950
Personal Services 12949776 12062836
Travel Expense 587629 598262
Supplies 270848 195128
Communication 375498 386529
Printing Publications 48321 49615
Repairs 55860 19109
Rents 2217 14500
Insurance Bonding 6000 6000
Pensions To E R S 90720
Equipment 315882 197534
Miscellaneous 38500 28000
Totals 14741251 13557513
Number of Employees
on Payroll June 30 38 38
1949
11570665
555551
181133
345728
33281
35232
10050
37122
442953
7500
13219215
37
GENERAL
The Chairman Directors SecretaryTreasurer and the Assistant
SecretaryTreasurer are each bonded in the amount of 1000000
Books and records of the Board were found in excellent condition
all receipts disclosed by examination were properly accounted for and
expenditures were within the limits of budget approvals and supported
by proper voucher
Appreciation is expressed to the officials and staff of the Board for
the cooperation and assistance given the State Auditors office during
this examination and throughout the year649

UNIVERSITY SYSTEM
OF
GEORGIA650
UNIVERSITY SYSTEM OF GEORGIA
ALL UNITS CONSOLIDATION
RECEIPTS
1951
1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 517800000
Budget Balancing Adjustments 109200000
Transfers Other Spending Units
State Department of Public Health 653055
State Department of Education 17837301
University System Public Trust Funds 10150758
Revenues Retained
Grants U S Government 190653620
Grants Counties 15004680
Donations 73741131
Earnings Educational Services 1179676020
Earnings Development Services 36180484
517800000
105000000
384684
28142969
3234246
174400061
13889126
30594532
1231475049
28278946
Total Income Receipts 2150897049 2133199613
NONINCOME
Public Trust Funds
Gifts for Principal
Investments
Income on Investments
3955078 5290667
98198840 80618001
371320 72 25971236
Transfers to Budget Funds 10150758 3234246
Total Public Trust Funds
Private Trust Funds
129135232 56703186
364420872 350222063
Total NonIncome Receipts 493556104 406925249
CASH BALANCES JULY 1st
Budget Funds 369350413
Public Trust Funds 32369966
Private Trust Funds 36834275
315806802
31535014
33702164
Total Cash Balances 438554654 381043980
Totals 3083007807 2921168842UNIVERSITY SYSTEM OF GEORGIA
ALL UNITS CONSOLIDATION
651
PAYMENTS
EXPENSES
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
1951
1317197467
58743889
317628490
15271634
49038068
19366128
Repairs 24509554
Rents
Insurance
Indemnities
Pensions Benefits
Equipment
Miscellaneous
Total Expense
59663394
31891140
46710
15239378
78499046
29844887
1950
1295928936
55211132
325640512
14021256
50407548
19030779
25702902
9495612
6559584
71190
22574200
94117864
15933107
2016939785 1934704622
OUTLAYS
Lands Improvements
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Rents
Repairs
Insurance
Contracts
Equipment
Total Outlay
3701896 17666650
120322 85465
7259418 9355863
7100 410
9606 100
17224
71082 161337
6757666 418582
118035
67387175 109178716
31106330 7966222
116437819 144951380
NONCOST
Public Trust Funds
Investment 129478040
Expenses Objects of Trust 1151779
Total Public Trust Funds
Private Trust Funds
Total NonCost
130629819
351373787
54602276
1497191
56099467
346858719
482003606 402958186652
UNIVERSITY SYSTEM OF GEORGIA
ALL UNITS CONSOLIDATION
PAYMENTS 1951
CASH BALANCES JUNE 30th
Budget Funds 386869858
Public Trust Funds 30875379
Private Trust Funds 49881360
1950
369350413
32369966
36834275
Total Cash Balances 467626597 438554654
Total Payments 3083007807 2921168842653

UNIVERSITY SYSTEM
REGENTS OFFICE654
UNIVERSITY SYSTEM OF GEORGIA
REGENTS OFFICE
RECEIPTS 1951 1950
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 517800000 517800000
Budget Balancing Adjustments 109200000 105000000
Transfers Other Spending Units613143200 558631800
Revenues Retained
Earnings Educational Services 617192 15325
Total Income Receipts 14473992 64183525
NONINCOME
Private Trust Accounts 119244121 137902129
CASH BALANCES JULY 1st
Budget Funds 57687313 17261971
Totals 191405426 219347625
PAYMENTS
Personal Services
Travel
Supplies Material
Communication
Publications
Repairs
Rents
Insurance
Pensions Benefits
Equipment
Miscellaneous
Total Expense Payments
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Totals
9534139 11156045
770024 815049
435769 189335
273539 327854
212820 936260
17276 5547
35868096 2117046
57397 35389
8097817
2250 64450
11731397 13400
58902707 23758183
119244121 137902129
13258598 57687313
191405426 219347625655
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
CURRENT BALANCE SHEET
JUNE 30 1951
ASSETS
CASH ASSETS
Available Cash
Allotment Account 7828846
Central Office 2937809
Graduate Education 881274
Soil Conservation 1610669 13258598
Advance Payment of Rent 1500000
14758598
LIABILITIES
CASH LIABILITIES
None Reported
RESERVES
For Abraham Baldwin Agri College
For Land Purchase 1459000
881274
1610669 1
3950943
SURPLUS
For OperationsSubject to Budget Approval 10807655
14758598
656
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
SUMMARY
FINANCIAL CONDITION
The Regents Office of the University System of Georgia ended
the fiscal year on June 30 1951 with a surplus of 10807655 after
providing reserve of 3950943 to cover the following allotments
For Graduate Education 881274
For Soil Conservation Program 1610669
For Purchase of Real Estate for
Abraham Baldwin Agri College 1459000
3950943
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 1951 was
517800000 This was increased to 627000000 by transfer of
109200000 from the State Emergency Fund to meet expenditures
given budget approval as provided by law
Other income available to the Regents consisted of 1012524733
transferred to the Regents Office by the various units of the Univer
sity System and 617192 interest earned on funds invested in U S
Treasury Certificates making total receipts for the year 16401
41925
Transfers to the several branches of the University System and the
University Building Authority by the Regents amounted to 16256
67933 which left 14473992 income available for operations
The 14473992 income and the 57687313 cash balance at the
beginning of the period made a total of 72161305 available with
which to meet expenditures approved on budget for the fiscal year
58902707 of the available funds was expended for budget
approved items of expense in the year and 13258598 remained on
hand June 30 1951
Of the 13258598 cash balance remaining on hand 3950943 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 reapprovals657
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
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
Plant
Post Graduate Education
for Negroes
Soil Conservation Committee
Univ System Survey
Motion PictureBetter Farms
Regional Ed Program
Job Evaluation
Totals
1951 1950 1949
7847798 7901535 9902003 2206583
37534558
8843032 6172817 4742877
1802319 1587012 4272790 55106
2875000 1925000 399029
58902707 22258183 16906569
BY OBJECT
Personal Services
Travel Expense
Supplies
Communication Services
Printing Publications
Repairs
Rents
Insurance and Bondings
Equipment
Miscellaneous
Totals
9534139 11156045 9772552
770024 815049 709532
435769 189335 187216
273539 327854 356290
212820 936260 121142
17276 5547 20141
35868096 617046 796696
57397 35380 39562
2250 64450 147561
11731397 8111217 4755877
58902707 22258183 16906569
Number of Employees June 30
13
14
18
In the period 35253000 was paid to the University Building
Authority This payment represents rent paid by the Regents at the
rate of 3917000 per month in the nine months period from October
1 1950 to June 30 1951 on buildings being erected and to be erected
at the various units of the University System which are being leased
to the University System by the Authority658
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
The payment of rent in this amount was the the principal factor
in increasing cost of the Regents office from 22258183 for the
previous fiscal year to 58902707 in the year ended June 30 1951
GENERAL
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 year659

UNIVERSITY SYSTEM
ALBANY STATE COLLEGE
ALBANY660
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGE ALBANY
RECEIPTS
1951
14455000
INCOME FROM STATE REVENUE ALLOTMENT
Transfers Other Spending Units
Revenues Retained
Grants U S Gov 500000
Earnings Educational Services 16616043
Total Income Receipts
NONINCOME
Public Trust Funds
Investments
Income on Investments
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Private Trust Accounts
Totals
44250
706646
2024627
3604841
104994
202495
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
Repairs
Equipment
NONCOST
Public Trust Funds
Investments
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
Private Trust Accounts
1950
12647400
17121986
30571043 29769386
149994
2118460
3060387
130620
37258896 35228847
19806426 19269596
238626 238270
7712312 6519786
217249 190196
841795 854001
308774 227469
472027 610305
91611 94891
702351 46204
598274 902275
337467 271939
31326912 29224932
495000
716300
172535
181734 45000
2156588 2046585
2455137 3604841
674156 104994
70534 202495
Totals 37258896 35228847UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGE ALBANY
CURRENT BALANCE SHEET
JUNE 30 1951
ASSETS
Cash and in Bank
Accounts Receivable
Veterans Administration
Students Fees
Less Estimate Doubtful
Trust Fund Investments
Student Loans
Equity Post Office Equip
Total Assets

82484
100000
661
3199827
1172814
1158639
200000
182484
5513764
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable and Purchase Orders
RESERVES
Revenue Collections to be trans
Public Trust Funds
Private Trust Funds
Plant Funds Post Office Equip
Unearned Income
SURPLUS JUNE 30 1951
For Operations
1055303
1213240
856640
70534
52865
200840
2394119
2064342
5513764662
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 1951 with a surplus of 2064342 after provid
ing the necessary reserve of 1055303 to cover outstanding accounts
payable and purchase orders and reserving 2394119 for trust
accounts unearned income and plant additions
REVENUE COLLECTIONS
In the period under review the College collected 7951567 in
tuition and fees and 60700 from rentals and other sources making a
total of 8012267
The 8012267 collected in the year together with a balance of
1228250 on hand at the beginning of the fiscal period made a total
of 9240517 to be accounted for Of this amount 8027277 was
transmitted to the Central Office of the Board of Regents within the
year and 1213240 remained on hand June 30 1951
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet the years educational and general
operating expenses amounted to 22707677 and was provided by allot
ment of 22482277 made to the College by the Regents of the Univer
sity System and transfer of 225400 from the Auxiliary Enterprises
The 22707677 income provided and the 1709079 cash balance
at the beginning of the period made 24416756 available with which
to meet educational and general costs in the year
22422958 of the available funds was expended for educational
and general operating expenses 893835 for buildings and improve
ments and 1099963 remained on hand June 30 1951 the end of the
fiscal year
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Income from operation of the auxiliary enterprises in the year was
8603776 of which 1137522 was from dormitory rents 607177663
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGE ALBANY
veterans housing 6837386 from dining halls and 21691 from book
store and other sources From the 8603776 receipts 225400 was
transferred to the educational and general fund account leaving
net receipts of 8378376
The 8378376 net income and the 667512 cash balance at the
beginning of the fiscal year made a total of 9045888 available
8903954 of the available funds was expended in the year for cur
rent operating expenses of the auxiliary enterprises leaving a cash
balance on hand June 30 1951 of 141934
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 EDUCATIONAL AND GENERAL Admin and General 1951 5273974 3713629 1070910 9919107 1961813 483525 893835 1950 4640444 2637702 1075164 10061245 2107499 472907 1949 3596105 3498637
Library Instruction 1213858 10219826 1887661
Extension Plant Additions 497927
Total Educ and General 23316793 20994961 20914014
AUXILIARY ENTERPRISES 1291907 6874497 674282 63268 1160342 6560543 483403 25683 1030506
Dining Halls Veterans Housing Book Store 7099515 601980 34191 250000

Total Aux Enterprises 8903954 8229971 9016192
Total Cost Payments 32220747 29224932 29930206
664
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGE ALBANY
YEAR ENDED JUNE 30th
BY OBJECT
Personal Services
Travel Expense
Supplies Materials
Communication
Heat Light Power Water
Printing Publicity
Repairs Alterations
Rents
Insurance Bonding
Equipment
Miscellaneous
1951
19806426
238626
7712312
217249
841795
308774
472027
91611
702351
598274
337467
1950
19269596
238270
6519786
190196
854001
227469
610305
94891
46204
902275
271939
OUTLAY
Land Buildings Improvements
893835
Total Cost Payments
Number of Employees June 30th
Average Student Enrollment
Fall Quarter
Winter Quarter
Spring Quarter
AverageRegular Term
Summer School
Cost PaymentsRegular Term
Fall Winter Spring Quarters
Expense
Outlay
63
452
453
454
453
666
29365099
893835
Total Cost Payments
Annual Student Pe r Capita Cost
Regular Term
Fall Winter Spring Qtrs
Expense
Outlay
64824
1973
1949
17576034
357861
7498523
158593
793352
123357
907023
126642
483340
1357376
298105
Total Expense Payments 31326912 29224932 29680206
250000
32220747 29224932 29930206
62
445
453
436
445
619
27117433
60
476
485
464
475
735
27792545
250000
Total CostReg Term 30258934 27117433 28042545
Cost PaymentsSummer School 1961813 2107499 1887661
32220747 29224932 29930206
60938
58511
526
66797
60938
59037665
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGE ALBANY
PUBLIC TRUST FUNDS
Public Trust Funds held by the College on June 30 1951 amounted
to 856640 and consisted of 674156 cash in bank 82484 student
loans and 100000 equity in Post Office equipment
Receipts in the year were 704396 from sale of sand 2250 inter
est on student notes and 44250 collected on loans a total of 750896
which with a cash balance of 104994 on hand at the beginning of
the year made 855890 available
Of this 855890 Public Trust Funds 81734 was loaned to stu
dents 100000 was invested in equity in Post Office equipment and
674156 was on deposit in bank at June 30 1951
The investment of the 100000 in Post Office equipment was
authorized by the Board of Regents in minutes dated March 21 1951
and is to be refunded to the Trust Fund from income derived from
rental of boxes
GENERAL
All employees of the College are under schedule bond in the amount
of 1000000
Books and records were found in good condition
All receipts disclosed by examination have been accounted for
and expenditures for the period under review were within the limits
of budget approvals and supported by proper voucher
Appreciation is expressed to the officials and staff of the College for
the cooperation and assistance given the State Auditors office during
this examination and throughout the year667
UNIVERSITY SYSTEM
GEORGIA SOUTHWESTERN COLLEGE
AMERICUS668
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Grants U S Gov
Earnings Educational Services
Total Income Receipts
NONINCOME
Public Trust Funds
Income
Investments
1951
8563300
400000
11689587
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Private Trust Accounts
Totals
129866
177639
1619415
2545452
569919
143505
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Pensions Benefits
Equipment
Miscellaneous
12451412
115289
4581686
166122
681775
283728
1612909
32600
652318
9096
924886
60142
Total Expense Payments
OUTLAYS
Lands Improvements
Personal Services
Supplies Materials
Contracts
NONCOST
Public Trust Funds
Investments
400000
Expense Objects of Trust
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
Private Trust Accounts
Totals
569200
858
1591506
1226375
307366
171414
25038683
1950
8790300
141804
14419607
19852887 23351711
137000
202900
1934816
575879
672428
149485
25038683 27024219
12190504
110787
5660545
149011
616335
280284
498107
15429
55038
1181885
133157
21571964 20891082
254521
236535
433099
9310
1940796
2545452
569919
143505
27024219UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
669
CURRENT BALANCE SHEET
JUNE 30 1951
ASSETS
CASH ASSET
Available Cash
Educational and General 485920
Auxiliary Enterprises 740455
Public Trust Fund 307366
Agency Funds 171414
Investments
Public Trust Funds
Bonds 4650000
Student Notes 671760
Accounts Receivable
Educational and General
Auxiliary Enterprises
LIABILITIES RESERVES SURPLUS
CASH LIABILITIES
Accounts Payable
Auxiliary Enterprises
RESERVES
For Purchase Orders and Contracts Outstanding
Educational and General 8015
Auxiliary Enterprises 1800
Unearned Income Summer
School and Health Fees
Public Trust Funds
Agency Funds
SURPLUS
Educational and General
Auxiliary Enterprises
1500
17795
9815
86350
5629126
171414
393055
672485
1705155
5321760
19295
7046210
83965
5896705
1065540
7046210
Campus store inventory of 702827 not included in above670
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 1951 with a surplus of 393055 in its educational
and general fund after providing the necessary reserves of 8015 for
purchase orders outstanding and 86350 unearned income or fees
collected for the summer school
AUXILIARY ENTERPRISES
Surplus available for operation of the dining halls dormitories and
other auxiliary enterprises at the College on June 30 1951 was
672485 after providing reserve of 85765 for accounts payable and
purchase orders outstanding
REVENUE COLLECTIONS
Tuition and fees collected in the period under review amounted to
3605133 and 89818 was received from various sources making
total revenue collections 3691351 Of this amount 86350 was trans
ferred to the Educational and General Fund leaving a net collection
of 3605001 This net collection plus 78500 on hand at the beginning
of the period made a total of 3683501 which was transmitted to the
Central Office of the Regents of the University System in the fiscal
year ended June 30 1951
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Allotments to the College by the Board of Regents in the year
ended June 30 1951 for educational and general operations was 114
83501 and for plant improvements 763300
Old apartment buildings on the campus were sold for 200000
150000 was transferred from the Auxiliary Enterprises account and
86350 from Revenue Collection Account making total receipts in
this account 12683151 of which 400000 was refunded to the Fed
eral Government for architects fees advanced to the College in 1947
and 1948 This left net income receipts of 12283151 which with a671
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
cash balance of 1901967 at the beginning of the period made total
funds available 14185118 with which to meet the years operating
expenses for educational and general purposes
13699198 of the available funds was expended for the current
expenses of educational and general activities at the College and
485920 remained on hand June 30 1951 the end of the fiscal year
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Auxiliary Enterprises income from earnings in the year was 77
98236 of which 1628301 was from dormitories 5542072 from
dining halls 353371 net sales of the bookstore 192492 from vet
erans apartments and 82000 from dwelling house 150000 of this
income was transferred to the Educational and General Fund account
for major repairs to plant leaving a net income of 7648236 for the
auxiliary enterprises
The 7648236 net income and the 564985 cash balance at the
beginning of the year made a total of 8213221 funds available for
operation of the auxiliary enterprises at the College in the year ended
June 30 1951
7472766 of the available funds was expended for cost of operat
ing the auxiliary enterprises in the year and 740455 remained on
hand June 30 1951672
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
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 EDUCATIONAL AND GENERAL 1951 3003927 4991611 428479 4821124 454057 1950 3132799 3125328 387912 4827835 404157 1949 3704618
Plant 2836449
384938
6089105
Student Welfare 298252
Totals
13699198 11878031 13313362
AUXILIARY ENTERPRISES
Dining Halls
Dormitories
Store
Veterans Apartments
Dwelling
5216107 6014094 6331661
1548128 2317713 1654262
391496 707417 609333
240902 464883 355281
76133
Totals
7472766 9504107 8950537
Total Cost Payments 21171964 21382138 22263899
BY OBJECT
EDUCATIONAL AND GENERAL
Personal Services
Travel Expense
Supplies Materials
Communication
Heat Light Power Water
Printing Publications
Repairs Alterations
Rents
Insurance Bonding
Pensions
Equipment
Miscellaneous
9446729 8479143 10308819
115289 98252 83758
1161519 1153860 632152
161920 130058 84898
146360 165411 149997
283728 274384 229457
1429620 371865 367633
32600 9029 13376
430887 27778 451005
9096
824351 551663 1598
57099 125532 183022
Outlay
Buildings Equipment
14099198
400000
11386975
491056
12505715
807647
Total Educ and General 13699198 11878031 13313362673
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
YEAR ENDED JUNE 30th
BY OBJECT Cont 1951 1950 1940
AUXILIARY ENTERPRISES
Personal Services 3004683 3711361 3202408
Travel Expense 12535 7060
Supplies Materials 3420167 4506685 3794269
Communication Services 4202 18953 68105
Heat Light Power Water 535415 450924 374893
Printing Publications 5900 10013
Repairs Alterations 183289 126242 280877
Rents 6400 17460
Insurance Bonding 221432 27260 123133
Equipment 100535 630222 137294
Miscellaneous 3043 7625 4128
7472766 9504107 8019640
Outlay
Buildings Equipment 930897
Total Auxiliary
Enterprises 7472766 9504107 8950537
Total Cost Payments 21171964 21382138 22263899
Number of Employees June 30th 42 46 41
Average Enrollment
Fall Quarter 314 380 314
Winter Quarter 291 375 319
Spring Quarter 280 358 301
AverageRegular Term 295 371 311
Summer School 42 66
Cost PaymentsRegular Term
Fall Winter Spring Qtrs
Expense 21438084 20891082 20277855
Outlay 400000 491056 1738544
Total CostReg Term 21038084 21382138 22016399
Cost PaymentsSummer School
Expense 133880 247500
Total Cost Payments 21171964 21382138 22263899
Annual Student Per Capita Cost
Regular Term
Fall Winter Spring Qtrs
Expense 72671 56310 65202
Outlay 1356 1323 5590
Totals I 71315 57633 f 70792674
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE AMERICUS
PUBLIC TRUST FUNDS
On June 30 1951 the College held 5629126 for Mrs Deborah
Jackson Loan Fund consisting of 4650000 invested in bonds
671760 in student notes and 307366 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 1951 amounted to 171414 These accounts
are shown in detail of the within report
GENERAL
The College has a blanket performance bond covering each em
ployee in the amount of 1000000
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

675
UNIVERSITY SYSTEM
DIVISION OF AGRICULTURAL EXTENSION676
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF AGRICULTURAL EXTENSION ATHENS
RECEIPTS 1951 1950
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Grants from U S Government
Grants from Counties
Donations
Earnings Development Service
43520000 44400000
124770783
432000
1078215
5031360
Budget Funds
Private Trust Accounts
6341440
308916
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
134161676
34078612
6029205
1233380
160134
941058
209480
3300
113708
1771485
16212
Budget Funds
Private Trust Accounts
2455548
2575993
121961850
432000
1088624
5186746
Total Income Receipts 174832358 173069220
NONINCOME
Private Trust Accounts 9433172 4623907
CASH BALANCES JULY 1st
8266296
268764
Total 190915886 186228187
131682686
31169928
4990404
1253649
122242
4571850
208901
9400
450
693061
291505
Total Expense Payments 178718250 174994076
NONCOST
Private Trust Accounts 7166095 4583755
CASH BALANCES JUNE 30th
6341440
308916
Totals 190915886 186228187677
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF AGRICULTURAL EXTENSION ATHENS
CURRENT BALANCE SHEET
JUNE 30 1951
ASSETS
CASH ASSETS
Available Cash
Budget FundsFederal 491544
Budget FundsState and Other 1964004
2455548
Priv Trust Agency Funds 3833660
Accounts Receivable
Tenn Valley Authority
6289208
559584
6848792
LIABILITIES RESERVES SURPLUS
LIABILITIES
None reported
RESERVES
For Extension ProgramFederal Funds
Regional Film CommitteeRestricted Fds
Conservation MovieDonated Funds
Ga Eggs Inc
Wit Waterman FundDonated Funds
Private Trust Agency Funds
SURPLUS
Unappropriated Surplus
491544 144451 134487 7588 735000 3833660 5346730
1502062
6848792
678
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF AGRICULTURAL EXTENSION ATHENS
SUMMARY
FINANCIAL CONDITION
The Division of Agricultural Extension at Athens Georgia ended
the fiscal year on June 30 1951 with a surplus of 1502062 after
providing reserves of 491544 for unallotted Federal Funds 144451
Regional Film Committee funds for restricted purposes 134487
funds donated for Conservation Movie 7588 donated for Georgia
Eggs Inc 735000 for William Waterman donated funds and
3833660 private trust and agency funds
Assets on this date consisted of 6289208 cash in banks and
accounts receivable due from the Tennessee Valley Authority amount
ing to 559584
The unexpended Federal Funds held on this date amounting to
491544 are deductible from future appropriation and are distributed
as follows
BankheadFlanagan
Research and Marketing
1546
489998
491544
REVENUE COLLECTIONS
Federal Grants in the period under review to the Division of Agri
cultural Extension were 124770783 and 6138909 was received
from the Tennessee Valley Authority Clarke County and other
sources making total revenue collections for the year 130909692
all of which was transmitted to the Board of Regents within the fiscal
year ended June 30 1951
AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet the years general operating expenses
was 174832358 and was provided by 174429692 allotment to the
Division by the Regents of the University System and 402666 re
ceived from the Regional Film Committee
The 174832358 income together with the 6341440 cash balance
at the beginning of the fiscal period made a total of 181173798 avail
able679
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF AGRICULTURAL EXTENSION ATHENS
1 787 182 50 of the available funds was expended in the year for
budgetapproved items of expense and 2455548 remained on hand
June 30 1951 the end of the fiscal period
Of this remaining cash balance 491544 is in unallotted Federal
Funds 1021526 donated and restricted funds and the remainder
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 statement
YEAR ENDED JUNE 30
BY ACTIVITY
Administration
Publications
County Agent Work
Home Dem Agent Work
Home Improvement
Nutrition
Textiles Clothing
Utilization
Child Development
Home Industries
Program Analysis
Negro County Agent Work
Negro Home Dem Agent Work
Four H Club Work
Economics Marketing
Research Marketing
Consumer Education
Beef Cattle Sheet
Dairying
Poultry
Swine
Agronomy
Horticulture
Agri Engineering
Forestry
Soil Conservation
Recreation
Wildlife Conservation
1951 1950 1949
4480352 2602306 2751794
5380659 9403513 6725472
76446596 71960415 70477232
37270956 37590573 35847363
598434 596296 580492
1094852 1075751 1062453
499194 334963 526611
1103756 1095517 1081883
585974 576306 575692
567101 535878 511958
47856 189102
11063609 10246865 9609533
6547911 6215578 6055815
6402330 5995290 4936417
5264612 4608780 4783990
684934 717840
472943 277346
673633 654748 647692
2694563 2736326 2655124
1308172 1351449 1309378
745881 727979 736592
3594231 3673346 3528789
1641866 1622748 1523494
1665116 2586197 2433425
1195541 839392 1402674
157500 155625 948784
671635 642984 641945
115240 441562
680
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF AGRICULTURAL EXTENSION ATHENS
YEAR ENDED JUNE 30
BY ACTIVITY Contd 1951
Bee Culture 513914
Egg Marketing 520515
Georgia Eggs Inc
See IncomeDonation 504800
Research Marketing 786306
Farm Housing 64000
Conservation Movie 54530
Tenn Valley Authority 3214163
Regional Film Com 1405548
Total Cost Payments 178718250
BY OBJECT
Personal Services 134161676
Travel Expense 34078612
Supplies and Materials 6029205
Communication Services 1233380
Heat Light Power Water 160134
Printing Publicity 941058
Repairs and Alterations 209480
Rents 3300
Insurance Bonding 113708
Equipment Purchased 1771485
Miscellaneous 16212
Total Cost Payments 178718250
Number of Employees at June 30 699
1950
202659
387612
395670
335226
4523111
1949
496414
162994
4192841
174994076 167832701
131682686 3 129298829
31169928 29088956
4990404 4141240
1253649 1471382
122242 110857
4571850 2448746
208901 257998
9400 7900
450 133602
693061 765903
291505 207288
174994076 167832701
732
775
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the Division at the close
of the year on June 30 1951 amounted to 3833660 consisting of the
following accounts
Rock Eagle Project 2249229
Federal Income Tax 740443
State Teacher Retirement 517224
Federal Retirement 326764
Total 3833660681
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF AGRICULTURAL EXTENSION ATHENS
The Rock Eagle Project is being handled by the Extension Division
as a private trust or agency fund Receipts for this project in the period
under review were 4166301 and payments totaled 1917072 as
detail in the within report
Lease of the Rock Eagle property was authorized by the Board
of Regents as per minutes of the Board dated May 10 1950 which
reads in part as follows
Regent H L Wingate reported for the Committee on Agriculture
that Messrs W S Brown Harry L Brown W A Sutton J C Rogers
and J D Bolton met with the committee on May 9 and discussed the
lease proposal from the Federal Government for Rock Eagle Park
property Regent Wingate stated that the lease contains a provision
that a 4H Club Camp must be constructed by the Board on the prop
erty at a cost of not less than 5000000 that the 4H Clubs and the
county agents of Georgia will raise the funds to comply with this
provision of the lease that in a letter dated May 1 1950 Dean Harry
L Brown has clearly set forth how each obligation in the lease will be
met that the Agricultural Extension Service will not request the
Board to make an allocation to finance any provision of this lease and
that with the approval of Chancellor Harmon W Caldwell the com
mittee recommends that the lease be approved
Therefore upon the recommendation of the Committee on Agri
culture with approval of Chancellor Harmon W Caldwell and with
motion of Regent H L Wingate seconded by Regent Cason J Calla
way and unanimously adopted it was
RESOLVED That the Board of Regents of the University System
of Georgia shall and it does hereby authorize the making of a ninety
nine year lease between the Regents of the University System of
Georgia and the Federal Government to property known as Rock Eagle
Park A copy of this lease is on file in the office of the Board of Regents
RESOLVED FURTHER That the Board of Regents shall and it
does hereby approve the making of this lease with the understanding
that the Agricultural Extension Service will not call upon the Board
at any time to make an allocation to fulfill any provision of the lease
and with the further understanding that if at any time during the life
of the lease it becomes necessary to supplement funds to carry out the682
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF AGRICULTURAL EXTENSION ATHENS
terms of the lease such funds will be allocated from the budget of
the Agricultural Extension Service
GENERAL
In the period covered by this report expenditures of 27658586
were made by the various counties as County offset payments and
25293974 nonoffset items directly to employees engaged in Agri
cultural Extension Service and shown on the books of the Division as
receipts and payments for the year ended June 30 1951 for account
ing purposes These funds were not received or disbursed by the Com
troller of the University and therefore have not been included in the
within report
The following payments are not properly chargeable against State
funds and should be refunded to the Extension Division
Bland FrankyeStorage on car 050
Boyd Nellie CRadio 50
Copeland O BMileage to take Dir Brown to Atlanta to
meet train 924
Drake AliceHotel bill listed twice 412
Farmer L ELaundry shown on hotel bill
but listed as telephone 106
Garner C GValet service
Telephone bill included in hotel bill
and telephone column
Leger J EHotel bill paid for wife
Medlin Lora MaeStorage on car
Owens Hubert BParking
40
50
825
50
35
75
40
150
75
Zollner ElizabethTelephone included in hotel
bill and also in telephone column 280
Singleton Mrs Mary KStorage on car
Taylor FreddieTips
Wood MollyTips
Sutton W AValet Service
Total
3162
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 have been accounted for683
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF AGRICULTURAL EXTENSION ATHENS
and except as noted 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 year685
UNIVERSITY SYSTEM
DIVISION OF GENERAL EXTENSION
ATHENS686
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF GENERAL EXTENSION ATHENS
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Grants U S Gov

Earnings Educational Services
Total Income Receipts
CASH BALANCES JULY 1st
Budget Funds
Totals
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total Expense Payments
CASH BALANCES JUNE 30th
Budget Funds
Totals
1951
3790000
320102
27343594
5664695
20523390
1578386
792158
785477
24000
512492
68569
681252
159367
903675
337409
10112012
1950
4730000
20754729
30813492 25484829
4532113
36478187 30016942
18918435
1346585
359085
779610
632441
59214
339467
73264
1683846
160300
26366175 24352247
5664695
36478187 30016942687
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF GENERAL EXTENSION ATHENS
CURRENT BALANCE SHEET
JUNE 30 1951
ASSETS
CASH ON HAND AND IN BANKS
Operating Account
ACCOUNTS RECEIVABLE
LIABILITIES RESERVES AND SURPLUS
LIABILITIES
Outstanding Purchase Orders
SURPLUS
For Operations
10112012
4856738
14968750
552260
14416490
14968750688
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 1951 with a surplus of 144
16490 available for operations subject to budget approvals after pro
viding reserve of 552260 for liquidation of outstanding purchase
orders
REVENUE COLLECTIONS
Revenue collections in the year ended June 30 1951 were 273
43594 of which 18205754 was from OffCampus Centers 5536699
from Correspondence Courses 1331748 film rentals and 2269393
PartTime Special Courses From the 27343594 receipts 927800
was transferred to the Educational and General fund leaving net
revenue collections of 26415794
The 26415794 net revenue collections and the 820934 cash
balance at the beginning of the period made 27236728 to be
accounted for all of which was transmitted to the Central Office of
the Regents of the University System within the period under review
AVAILABLE INCOME AND OPERATING COSTS
Allotment made to the Division by the Regents for operations in
the year ended June 30 1951 was 31666728 and 927800 trans
fer was made to the Educational and General Fund from Revenue Col
lections making total receipts of 32594528
From this 32594528 received 320102 was refunded to the U S
Government for veterans advance made in 1949 and 640000 was
transferred to other units leaving net income available to the Division
of General Extension 31634426
The 31634426 income and the 4843761 cash balance at the
beginning of the period made 36478187 funds available with which
to meet the Divisions operating costs for the year
26366175 of the available funds was expended for general oper
ating expense and 10112012 remained on hand June 30 1951 the
end of the fiscal year689
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF GENERAL EXTENSION ATHENS
The first lien on this remaining cash balance is for liquidation of
outstanding accounts payable and purchase and the remainder repre
sents 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 Division of General
Extension the past three years are compared in the following state
ment
YEAR ENDED JUNE 30
BY ACTIVITY
Administration
Forums
Plant Operations
AudioVisual Aid
Correspondence
Part Time Service
Atlanta Center
Columbus Center
Gainesville Center
Rome Center
Savannah Center
SavannahSummer Session
Waycross Center
Negro Cold Center
Other Instruction
Totals
1951 1950 1949
2515185 2392580 2318649
807917 791316
105274 119600 119600
2583101 2970882 2381383
3830214 3794148 3593370
4258356
1437610 1593592 1444997
2864534 3423767 2863695
1594134 1047322 918532
1911659 2142971 1679893
2230676 1878313 1427675 728331
1686890 1138153 881551
1348542
3043002 2218558
26366175 24352247 21367550
690
UNIVERSITY SYSTEM OF GEORGIA
DIVISION OF GENERAL EXTENSION ATHENS
YEAR ENDED JUNE 30
BY OBJECT 1951 1950
Personal Services 20523390 18918435
Travel Expense 1578386 1346585
Supplies and Materials 792158 359085
Communication 785477 779610
Heat Light Power Water 24000
Printing Publicity 512492 632441
Repairs 68569 59214
Rents 681252 339467
Insurance Bonding 159367 73264
Equipment 903675 1683846
Miscellaneous 337409 160300
Totals 26366175 24352247
1949
17137918
1177383
272123
777658
437716
54584
255084
113135
911953
229996
21367550
Number of Employees June 30
53
28
34
GENERAL
The Division of General Extension is handled as a part of the Uni
versity of Georgia at Athens with receipts and disbursements going
through the same bank accounts However separate report is filed
covering the operations of the Extension Division
Receipt books should be prenumbered and assigned to the respec
tive OffCampus Centers of the Division and no other receipt book
used at these centers for collections
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 Univer
sity and the Extension Division for the cooperation and assistance
given the State Auditors office during this examination and through
out the year691
UNIVERSITY SYSTEM
UNIVERSITY OF GEORGIA
ATHENS692
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
RECEIPTS 1951
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 159112709
Transfers from Public Trust Funds 2720457
Revenues Retained
Grants from U S Government 3698800
Grants from Counties and Cities 3198478
Donations 54772185
Earnings Educational Services 319350793
Total Income Receipts 542853422
1950
151438705
840000
6899000
2873970
5733757
313738516
481523948
NONINCOME
Public Trust Funds
Transfers to Spending Units
Transfers to Other Trust Funds
Investments
Income
Gifts for Principal
Private Trust Funds
2880457 920000
212524 3143403
78271658 33620222
18691149 7145805
1548560 1249018
46978710 53283167
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Private Trust Funds
66776043
13260889
17026968
126404009
6637646
20786004
Totals
782314418 726586416693
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
1951
298122387
5975427
79279643
3393471
16117750
6406453
6572923
2256819
12866704
17031937
5017840
Total Expense Payments
OUTLAYS
Lands Improvements
Personal Services
Travel
Supplies Materials
Repairs
Insurance
Contracts
Equipment
3507038
21300
1753980
5666604
5155984
8184017
1950
300509649
7337731
77678643
3297850
15763522
5380429
10800328
2282571
888786
19451525
4104455
453101354 447495489
10278121
56665
3292541
118035
79683036
228027
Total Outlay Payments 18274847 93656425
NONCOST
Public Trust Funds
Investments
Expenses Objects of Trust
Private Trust Funds
102061869
511313
44622247
30523447
804952
57042203
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
Private Trust Funds
Totals
138253264
6106093
19383431
66776043
13260889
17026968
782314418 726586416694
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
BALANCE SHEET
JUNE 30 1951
ASSETS
1EDUCATIONAL AND GENERAL
Cash on Hand and in Bank
Accounts Receivable
W L Cox Bal Scrap Material
Air Travel Deposit
Veterans Administration
Total Assets Educ General Fund
2AUXILIARY ENTERPRISES
Cash in Hand in Bank
Accounts Receivable
Veterans Administration
Various Agencies for Printing
Inventories
Total AssetsAuxiliary Enterprises
3PUBLIC TRUST FUNDS
Investments
Stocks
25000 42500 5980099 117080063 6047599
BldgsU of Ga
Fraternity Homes
Real Estate
RE Note
BldgsNo Ga College
BldgsGa State Coll
Student Notes
317202
449304
123127662
21173201
766506
4783454
26723161
Endowment Loan
Funds Funds Totals
1585946 100 1586046
143980000 19718000 163698000
72450514 24161391 96611905
2350000 6245337 8595337
3590000 1366533 4956533
16372 16372
3619862 3619862
2647412 2647412
11123799 11123799
Total Investments 223972832 68882434 292855266
Cash in Banks
2073995
8180088
6106093
Total Public Trust
Fund Assets
221898837 77062522 298961359695
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
BALANCE SHEET
JUNE 30 1951
LIABILITIES RESERVES FUND BALANCES AND SURPLUS
1EDUCATIONAL AND GENERAL
Liabilities
Purchase Orders Outstanding
Reserves
For Unearned Income
For Military Leaves
For Insurance
For Restricted Funds
For Ilah D Little Library
For Plant Additions and Improvements
Surplus
For Operations
Total Liabilities Reserves and
SurplusEduc Gen Fund
2AUXILIARY ENTERPRISES
Liabilities
Purchase Orders Outstanding
Surplus
For Operations
Invested in Inventories
Total Liabilities and Surplus
Auxiliary Enterprises
3PUBLIC TRUST FUNDS
Endowment
Funds
Fund Balances
For Objects of Trust 3553865
For Investments 218344972
7644871
431600
232075
10148159
50352964
26495213
21610563
4783454
Loan
Funds
19774638
57287884
1807550
95304882
26015230
123127662
329144
26394017
26723161
Totals
23328503
275632856
Total Fund Balances 221898837 77062522 298961359
Library Fund handled by
J A Blissitt Treasurer Regents of the University System696
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
BALANCE SHEET
JUNE 30 1951
ASSETS
4PRIVATE TRUST AND AGENCY FUNDS
Cash on Hand and in Bank
Total Private Trust Fund Assets
5PLANT FUNDS
Land
Franklin Campus
College of Agri Campus
Coordinate Campus
OffCampus
Denmark
Whitehall
Hardman
Watson Springs
Other Tracts
Acres
70
150
57
150
1875
462
607
870
Total Land
Buildings
Franklin Campus
Presidents Home
College of AgriCampus
Coordinate Campus
Farms
4241
Less Public Trust Funds
invested in Bldgs
U of Ga
Sch of Med Augusta
W J Young Fund
507588533
11787682
368721531
49900000
17287000
955284746
96611905
743872
97355777
Improvements Other than Bldgs
Streets and Sidewalks
Lighting System
Heating System
Water System
Landscaping Presidents Home
Tennis Courts
24020999
3873042
13191767
1500000
1147354
1243258
Equipment
Total Physical Plant Assets
Total Assets
24847232
24847232
10700000
4500000
4560000
750000
1867500
250000
900000
3265000
26792500
857928969
44976420
269744721
1199442610
1673102024697
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
BALANCE SHEET
JUNE 30 1951
LIABILITIES RESERVES FUND BALANCES AND SURPLUS
4PRIVATE TRUST AND AGENCY FUNDS
Fund Balances
Private Trust Accounts
U S Taxes
Teacher Retirement System Contributions
Employees Retirement System Contributions
Total Fund Balances
19383431
3780154
1666501
17146
24847232
5PLANT FUNDS
Surplus Invested in Fixed Assets
Land
Buildings
Improvements other than Buildings
Equipment
26792500
1 857928969
44976420
269744721
Total Surplus Invested in Fixed Assets 1199442610
Total Liabilities Reserves Fund Balances and Surplus 1673102024698
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
SUMMARY
FINANCIAL CONDITIONBUDGET FUNDS
EDUCATIONAL AND GENERAL
The University of Georgia at Athens ended the fiscal year on
June 30 1951 with a surplus available for general operations of 260
15230 after providing the necessary reserve of 1807550 for liquida
tion of outstanding purchase orders and reserving 50352964 funds
received as a gift for construction of a library 26495213 for plant
additions and improvements 10148159 restricted funds 7644871
for unearned income and 663675 for insurance and military leaves
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary
enterprises at the University of Georgia on June 30 1951 was 216
10563 and 4783454 was invested in inventories after providing
reserve of 329144 for unliquidated purchase orders
REVENUE COLLECTIONS
Revenue collections in the year ended June 30 1951 were 1666
08018 student fees 6899000 U S MorrillNelson Grants 5800000
from the Board of Control Southern Regional Education Veterinary
Medicine 2720457 endowment income 43623060 from sales and
services 14419221 in gifts 9047404 vocational funds from the
State Department of Education 3198478 from Clarke County Board
of Education and 4129314 from Veterans Guidance rents and other
sources making total revenue collections of 256444952 Of this
amount 6185606 was transferred to the Educational and General
Fund leaving net revenue receipts of 250259346
The net collections of 250259346 together with cash balance on
hand at the beginning of the year of 4421839 made a total of 2
54681185 to be accounted for all of which was transmitted to the
Central Office of the Board of Regents within the period under review
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Educational and general fund receipts for the year amounted to
464498643 and consisted of 404213435 allotment by the Regents699
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
gift of 50000000 from the Ilah D Little Estate for Library 383964
from interest and sales and 9901244 net transfers from other
Departments and Units From this amount 3200200 was refunded to
the U S Government for an advance of architects fees made in pre
vious period leaving net income of 461298443
The 461298443 income provided and the 43426665 cash bal
ance at the beginning of the period made 504725108 funds available
with which to meet the educational and general costs in the year
369370198 of the available funds was expended for educational
and general operating expenses and 18274847 was paid for new build
ings improvements and equipment leaving a cash balance on hand
June 30 1951 of 117080063
Of this amount 50352964 is held by J A Blissitt Treasurer of
the Regents of the University System in a special account to be used
for construction of a library at the University
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Earnings of auxiliary enterprises in the year just closed were
28239064 from dormitories 43911398 from dining halls 9860239
from book store 4175585 from printing department and 3626170
from egg contest cow testing and other sources a total of 89812456
From this amount 3835638 was transferred to the educational and
general fund leaving net income of 85976818
The 85976818 net income together with the 18927539 cash
balance at the beginning of the year made a total of 104904357
available with which to meet operating costs of the auxiliary enter
prises in the period under review
83731156 of the available funds was expended for the current
operating expenses of the auxiliary enterprises in the period and
21173201 remained on hand June 30 1951 the end of the fiscal year700
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of all activities at the Uni
versity the past year are compared with the previous years expendi
tures in the statement following
BY ACTIVITY
YEAR ENDED JUNE 30th
1951
1950
EDUCATIONAL AND GENERAL
Administration and General
PlantMaintenance Expense
PlantAdditions and Improvements Outlay
Libraries
Instruction
Research
Serv Related to Instruction
Extension
Restricted Funds
Total Educational and General
32284065
37988111
18274847
22101004
190038465
24901732
38367637
22012119
1677065
29702697
31926822
89912967
19386175
92231500
26264166
42007097
27243848
387645045 458675272
AUXILIARY ENTERPRISES
Dormitories
Dining Halls
Dorm and Dining HallsGeneral
Expense
Outlay
Other Auxiliary Enterprises
Total Auxiliary Enterprises
Total Cost Payments
24230648
44093643
1582184
13824681
2274969
42579882
2264585
3743458
11139018
83731156 82476642
471376201 541151914701
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
YEAR ENDED JUNE 30th
BY OBJECT
Personal Services
Travel
Supplies and Materials
Communication Services
Heat Light Power Water
Printing Publications
Repairs
Rents
Insurance Bonding
Equipment
Miscellaneous
1951
298122387
5975427
79279643
3393471
16177750
6406453
6572923
2256819
12866704
17031937
5017840
Number of Employees June 30th
Average Student Enrollment
Fall Quarter
Winter Quarter
Spring Quarter
844
AverageRegular Term
Summer School
Cost PaymentsRegular Term
Fall Winter Spring Quarters
Expense
Outlay
Total CostRegular Term
Cost PaymentsSummer School
Annual Student Per Capita Cost
Regular TermFall Winter Spring Qtrs
Expense
Outlay
4886
2430
436178492
18274847
454453339
16922862
89271
3740
1950
300509649
7337731
77678643
3297850
15763522
5380429
10800328
2282571
888786
19451525
4104455
453101354 447495489
Outlay
Land Buildings and Permanent Improvements 10090830 93428398
Equipment 8184017 228027
471376201 541151914
939
5430 6226
4733 5720
4495 5436
5794
3490
431315721
93656425
524972146
16179768
471376201 541151914
74442
16164
93011
90606702
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
PUBLIC TRUST FUNDS
Public Trust Funds consist of Student Loan Funds and Endowment
or nonexpendable funds
Receipts of Student Loan Funds and Endowment Funds in the
year ended June 30 1951 were 78271658 from investments realized
7577493 income of trusts 11049656 profit on sale of stocks 50000
profit on sale of real estate 14000 recoveries on notes previously
charged off and 1548560 gifts for principal a total of 98511367
Net transfers of 3092981 left net receipts of 95418386
Of the 95418386 net receipts and 13260889 cash held at the
beginning of the fiscal year 102061869 was reinvested and
511313 expended for objects and expense of trusts leaving a cash
balance on hand at June 30 1951 of 6106093
Student Loan Funds on June 30 1951 were invested as follows
Stocks and Bonds
BuildingsU of Ga
Fraternity Homes
Real Estate
BldgsNorth Ga College
BldgsGeorgia State College
Student Notes
19718100
24161391
6245337
1366533
3619862
2647412
11123799
Total InvestmentsLoan Funds 68882434
On the same date Student Loan Funds had a cash balance of
8180088 consisting of 19774638 available for loans to students
and an overdraft of 11594550 in cash for investment
Endowment Funds held June 30 1951 totaled 221898837 con
sisting of 223972832 invested as shown below with a net over
draft of 2073995 in cash balance on this date
Stocks and Bonds
BuildingsU of Ga
Fraternity Homes
Real Estate
Real Estate Note
145565946
72450514
2350000
3590000
16372
Total InvestmentsEndowment Funds 223972832703
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
The investment of Public Trust Funds in buildings of the Univer
sity of Georgia and other units of the University System of Georgia
as well as Fraternity Homes is being liquidated under an amortiza
tion plan
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds being administered on June 30
1951 amounted to 24847232 of which 19383431 was for student
organizations and others 3780154 U S Withholding Taxes to be
remitted to the Collector of Internal Revenue 1666501 contribu
tions for remittance to the Teachers Retirement System and 17146
contributions for remittance to the Employees Retirement System
PLANT FUNDS
On June 30 1951 the University of Georgia had an investment of
11 99442610 in lands buildings and equipment based on appraisals
of University Officials as follows
Lands
Buildings
Improvements other than Buildings
Equipment
26792500
857928969
44976420
269744721
Total 1199442610
GENERAL
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 University
for the cooperation and assistance given the State Auditors office
during this examination and throughout the year704
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
PUBLIC TRUST FUNDS
ASSETS
Endowment
Funds
Investments
Stocks 1585946
Bonds 143980000
BldgsU of Ga 72450514
Fraternity Homes 2350000
Real Estate 3590000
Real Estate Note 16372
North Georgia College
Georgia State College
Student Notes
Total Investments 223972832
Cash in Banks 2073995
Total Assets 221898837
Student
Loan Funds
100
19718000
24161391
6245337
1366533
3619862
2647412
11123799
68882434
8180088
Total
1586046
163698000
96611905
8595337
4956533
16372
3619862
2647412
11123799
292855266
6106093
77062522 298961359
FUND BALANCES
For Objects of Trust 3553865
For Investments 218344972
19774638
57287884
23328503
275632856
221898837 77062522 298961359705
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
PUBLIC TRUST FUNDS
RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1951
Endowment Student
RECEIPTS Funds Loan Funds Total
Investments Realized
Stocks 11747500 11747500
Bonds 54402000 5693500 60095500
BldgsU of Ga 2354803 1560174 3914977
Fraternity Homes 175000 218829 393829
Real Estate 156568 25566 182134
Real Estate Note 23628 23628
North Georgia College 87747 87747
Georgia State College 118716 118716
Student Notes 1707627 1707627
68859499 9412159 78271658
Income
On Investments 5860834 1716659 7577493
Profit on Sale of Stock 11049656 11049656
Profit on Sale of Real Estate 50000 50000
Note Recoveries 14000 14000
16974490 1716659 18691149
Gifts for Principal 1250000 298560 1548560
TTrflTisf Grs
To Spending Units 2880457 2880457
To Other Pub Trust Funds 212524 212524
End Funds to Loan Funds 1660367 1660367
4753348 1660367 3092981
Total Receipts 82330641 13087745 95418386
CASH BALANCES
JULY 1 1950 806892 14067781 13260889
81523749 27155526 108679275706
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
PUBLIC TRUST FUNDS
RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1951
PAYMENTS
Investments Made
Stocks
Bonds
Bldgs U of Ga
Real Estate Note
Student Notes
Objects of Trust
Awards
Prizes
Scholarships
Fellowships
Expense of Trusts
SalaryOze E Horton
Repairs
Care of Lot
Sewer Rents
Insurance
Recording and Appraisals
Collection Costs
Notes Charged Off
Total Payments i
CASH BALANCE
JUNE 30 1951 I
Endowment Student
Funds Loan Funds Total
806826 806826
36346500 7749000 44095500
46005175 8835000 54840175
40000 40000
2279368 2279368
83198501 18863368 102061869
67783 67783
24000 24000
20000 20000
7500 7500
119283 119283
150000 150000
97990 97990
700 700
6568 6568
11852 11852
8350 8350
4500 91195 95695
20875 20875
279960 112070 392030
83597744 18975438 102573182
2073995 8180088 6106093
81523749 27155526 108679275
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATHENS
PUBLIC TRUST FUNDS
ANALYSIS OF CHANGES IN INVESTMENTS
YEAR ENDED JUNE 30 1951
707
Balance
ENDOWMENT FUNDS 711950
Stocks 12526620
Bonds 162035500
BldgsU of Ga 28800142
Fraternity Homes 2525000
Real Estate 3746568
Real Estate Note
209633830
STUDENT LOAN FUNDS
Bonds 17662500
Stocks 100
BldgsU of Ga 16886565
Fraternity Homes 6464166
Real Estate 1392099
North Ga College 3707609
Ga State College 2766128
Student Notes 10552058
59431225
TOTAL PUBLIC TRUST FUNDS
Stocks 12526720
Bonds 179698000
BldgsU of Ga 45686707
Fraternity Homes 8989166
Real Estate 5138667
RE Note
North Ga College 3707609
Ga State College 2766128
Student Notes 10552058
269065055
Add Deduct
Investment s Investments Balance
Made Realized 6301951
806826 11747500 1585946
36346500 54402000 143980000
46005175 2354803 175000 156568 72450514 2350000 3590000
40000 23628 16372
I 83198501 68859499 223972832
7749000 5693500 19718000 100
8835000 1560174 218829 25566 87747 118716 24161391 6245337 1366533 3619862 2647412
2279368 1707627 11123799
18863368 9412159 68882434
806826 11747500 1586046
44095500 60095500 163698000
54840175 3914977 393829 182134 96611905 8595337 4956533
400 23628 87747 118716 16372 3619862 2647412
2279368 1707627 11123799
102061869 1 78271658 292855266
709
UNIVERSITY SYSTEM
GEORGIA INSTITUTE OF TECHNOLOGY
ATLANTA710
UNIVERSITY SYSTEM OF GEORGIA
INSTITUTE OF TECHNOLOGY ATLANTA
RECEIPTS 1951 1950
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 105781763 81414576
Transfers from Public Trust Funds 6041660 3047640
Revenues Retained
Grants from U S Government 8998676
Grants from Counties 5000000 5000000
Donations 13149823 16218712
Earnings Educational Services 401381560 470392397
Total Income Receipts 540353482 576073325
NONINCOME
Public Trust Funds
Income from Investment 16017635 34719312
Gifts from Principal 1974079 2884013
Investments 17254660 43743845
Transfers Other Trust Funds 106262 103289
Transfers to College Income 6041660 3047640
Private Trust Accounts 136160585 98014863
Total NonIncome Receipts 165471561 106979058
CASH BALANCES JULY 1st
Budget Funds 67841180 28258335
Public Trust Funds 13352997 17627216
Private Trust Funds 12770146 6814119
Total Cash Balances 93964323 52699670
Totals 799789366 735752053UNIVERSITY SYSTEM OF GEORGIA
INSTITUTE OF TECHNOLOGY ATLANTA
711
PAYMENTS
1951
EXPENSE
Personal Services 352011016
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Pensions Benefits
Equipment
Miscellaneous
6087094
68504297
4147011
14447331
3966743
5455539
17806627
2035722
177768
21040514
6617038
NONCOST
Public Trust Funds
ExpenseObjects of Trust 42893
Investments 22889519
Private Trust Accounts 130773806
CASH BALANCES JUNE 30th
Budget Funds 47429564
Public Trust Funds 19731561
Private Trust Funds 18156925
1950
3506 80632
4613018
834108 80
3179206
15246949
1679868
2321750
2259813
2925520
27645
37071381
5219742
Total Expense Payments 502296700 508636404
OUTLAYS
Lands Improvements
Personal Services
Travel
Supplies Materials
Communication
Publications
Heat Light Power Water
Contracts
Repairs
Equipment
6234604 3397984
98822
792113 178829
7100
17224
9606
34228353 23494583
146967
16933609 782680
Total Outlay Payments 58468398 27854076
303529
12934885
92058836
Total NonCost Payments 153706218 105297250
67841180
13352997
12770146
Total Cash Balances 85318050 93964323
Totals 799789366 735752053712
UNIVERSITY SYSTEM OF GEORGIA
INSTITUTE OF TECHNOLOGY ATLANTA
CURRENT BALANCE SHEET
JUNE 30 1951
ASSETS
BUDGET FUNDS
Available Cash
Education and General 24149170
Auxiliary Enterprise 20680394
Short Term Investment
Education and General
Utilities DepositsTechnical Institute
Accounts Receivable
Education and General
Veterans Administration
Army and Navy
Air Force Technical Institute
Research
Univ Bldg AuthorityArchitect Fee
Auxiliary Enterprises
Veterans Adminis Books College Inn
Army and Navy Books College Inn
Air Force FoodTechnical Inst
PUBLIC TRUST FUNDS
Available Cash
Investments
PRIVATE TRUST OR AGENCY
Available Cash
Short Term Investments
44829564
2300000
300000
19851188
134006
1179971
16752044
6000000
2037246
174515
892778
5530674
64297693
27350964
77500
43917209
3104539
94451312
69828367
27428464
191708143UNIVERSITY SYSTEM OF GEORGIA
INSTITUTE OF TECHNOLOGY ATLANTA
CURRENT BALANCE SHEET
JUNE 30 1951
LIABILITIES
713
ACCOUNTS PAYABLE
Education and General
Auxiliary Enterprises
5525629
4588991
Auxiliary Enterprises
Housing Revenue FundFor Sinking Fd
Rental Funds for Trust Funds
Purchase Orders Outstanding
For Insurance
Public Trust Funds
Private Trust or Agency Funds
U S Withholding Tax
Teacher Retirement Fund
Employee Retirement Fund
Other Agency Funds
SURPLUS
Education and General
Auxiliary Enterprises
10114620
RESERVES
Education and General
Unearned IncomeSummer School Fees 12824250
Purchase Orders Outstanding 4259091
Special Reserve for Improvements
Plant Funds 25246365
Restricted Funds for Scholarships 2773857
For Insurance 9485450
For Refund to Federal Government
Advance for Architect FeesLibrary Bldg 6000000
3394271
15000
52895
1293471
7717714
1545440
8385
18156925
4551737
14440305
60589013
4755637
69828367
27428464
18992042
191708143714
UNIVERSITY SYSTEM OF 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 1951 with a surplus of 4551737 in its educational
and general fund after providing the necessary reserve of 5525629
to cover outstanding accounts payable and reserving 12824250 for
unearned income 4259091 for purchase orders outstanding 252
46365 for buildings and improvements 2773857 restricted funds
for scholarships 9485450 for insurance and 6000000 for refund
to the Federal Government for advance for architects fees
Assets on this date consisted of 24149170 cash on hand and in
bank short term investments of 2300000 and accounts receivable of
44217209
AUXILIARY ENTERPRISES
Surplus available for operation of the dormitories dining halls
and other auxiliary enterprises on June 30 1951 was 14440305
after reserves of 4588991 had been provided for accounts payable
15000 for trust funds 52895 for purchase orders outstanding
1293471 for insurance and 3394271 for amounts due bond sinking
fund from housing revenue account
Auxiliary fund assets on this date consisted of 20680394 cash on
hand and in bank 3104539 accounts receivable due from the Vet
erans Administration Army Navy and Air Force
REVENUE COLLECTIONS
Revenue collections in the year ended June 30 1951 were 1931
58136 student fees and tuition 1581763 from the State Department
of Education 2998676 from the Veterans Administration for vet
erans guidance 6041660 Endowment Income 79179268 research
income 18149823 in gifts and grants and 495364 from other
sources making a total of 301604690
The 301604690 collected together with 500064 held at the
beginning of the period made a total of 302104754 to be accounted
for Of this 302104754 in revenue funds 18647543 was trans
ferred to and retained in the Educational and General Fund and715
283457211 was transmitted to the Central Office of the Board of
Regents
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 1951 was 3876
57211 This was supplemented by 18647543 transfer from the
Revenue Collection account 36142461 from Auxiliary Enterprises
and 6000000 advance from the Federal Government for architects
fees for library building making total income for educational and
general purposes 448447215
The 448447215 income and the 23007891 cash balance at the
beginning of the period made a total of 471455106 available with
which to meet expenditures approved on budget for the year ended
June 30 1951
386237538 of the available funds was expended for current oper
ating expenses 58468398 was paid for land buildings and improve
ments and 26749170 remained on hand June 30 1951 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 1951 were 47131468 49384862 was received from
dining halls 21347750 from the College Inn 7643589 from mili
tary uniforms and 3041123 from property rentals and other sources
making a total of 128548792
From the 128548792 receipts 36142461 was transferred to
the Educational and General Fund account for plant improvements
leaving net income of 92406331
The 92406331 net income and the 44333225 cash balance at
the beginning of the fiscal year made a total of 136739556 available
for operating the auxiliary enterprises in the period under review
116059162 of the available funds was expended for operation
of the auxiliary enterprises in the year including 15089163 depos
ited in the Sinking Fund as rent on the dormitories and apartments
recently built on the campus in accordance with the terms of the
Trust Indenture and 20680394 remained on hand June 30 1951
The 15089163 paid as rent to the Trustee Account together with716
UNIVERSITY SYSTEM OF GEORGIA
INSTITUTE OF TECHNOLOGY ATLANTA
other receipts and payments handled through this account will be
covered in a separate report
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
YEAR ENDED JUNE 30th
BY ACTIVITY
1951
1950
EDUCATIONAL AND GENERAL
Administration 26076967
Student Welfare 10479553
Instruction 166028845
Plant Including Outlay 101979665
Organized Research
Library
Extension
Veterans Guidance
Restricted Funds
AUXILIARY ENTERPRISES
DormitoriesHousing
Dining Halls
College Inn
Military Uniforms
Trustee AccountInterest
Other Aux Ent Accounts
82630974
11272929
39230931
2903079
4102993
51157804
46741167
10492096
6263604
1404491
28028526
11065204
179300632
101882665
58576271
9678848
45384023
4034618
3635460
444705936 441586247
25796328
52172523
10426346
6509036
6514250
116059162 110418483
560765098 543004730717
UNIVERSITY SYSTEM OF GEORGIA
INSTITUTE OF TECHNOLOGY ATLANTA
YEAR ENDED JUNE 30th
BY OBJECT
1951
EXPENSE
Personal Services
Travel
352011016
6087094
Supplies and Materials 68504297
Communication
Heat Light Power Water
Printing Publicity
Repairs
Rents
Indemnities
Insurance Bonding
Pensions
Interest
Equipment
Miscellaneous
4147011
14447331
3966743
5455539
17806627
2035722
177768
21040514
6617038
1950
350680632
4613018
83410880
3179206
15246949
1679868
2321750
2259813
27645
2925520
6514250
37071381
5219742
502296700 515150654
OUTLAY
Land Bldgs Improvements
Personal Services
Travel
Supplies Materials
To Contractors
Land Buildings
Equipment and Other
Number of Employees June 30th
6234604
98822
792113
22259101
11969252
17114506
1198
3397984
178829
18724518
4770065
782680
58468398 27854076
560765098 543004730
1157718
UNIVERSITY SYSTEM OF GEORGIA
INSTITUTE OF TECHNOLOGY ATLANTA
YEAR ENDED JUNE 30th
1951 1950
Average EnrollmentRegular Term 3843 4709
Average EnrollmentSummer School 1934
Cost PaymentsRegular Term
Fall Winter Spring Qtrs
Expense 486540700 498633722
Outlay 58468398 27854076
Total CostRegular Term 545009098 526487798
Cost PaymentsSummer School
Expense 15756000 16516932
Total Cost Payments 560765098 543004730
Annual Student Per Capita Cost
Regular Term
Fall Winter Spring Qtrs
Expense 126604 105889
Outlay 15213 5915
141817 111804
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 Sta
tion 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 70557002 and
included in the 79179268 income for research
This method of treating and reporting the account is in conformity
with the records of the Georgia Institute of Technology but because
of its closely allied activity it should perhaps be handled as an integral
part of Techs operations
PUBLIC TRUST FUNDS
Public Trust Funds held by the Georgia Institute of Technology
at June 30 1951 amounted to 69828367 and consisted of 5530674
cash on hand and in bank and 64297693 investments719
UNIVERSITY SYSTEM OF GEORGIA
INSTITUTE OF TECHNOLOGY ATLANTA
Receipts and payments of the funds for the year ended June 30
1951 and are summarized as follows
RECEIPTS
IncomeFor Objects of Trust
IncomeFor Principal
Gifts for Principal
Investments Realized
Cash BalanceJuly 1 1950
For Principal
For Income
6970915
84490
6206078
214524
1974079
17254660
25649341
7055405
32704746
PAYMENTS
Objects of Trust
Expense of Trust
TransferEndowment Income to Tech
Investments Made
Cash BalanceJune 30 1951
For Principal
For Income
14134
28759
6041660
21089519
5371707 158967 27174072 5530674
32704746
The Public Trust Funds are reported by funds in the within report
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds on hand at the close of the fiscal
year on June 30 1951 amounted to 27428464720
UNIVERSITY SYSTEM OF GEORGIA
INSTITUTE OF TECHNOLOGY ATLANTA
GENERAL
Bonds of the Comptroller Cashiers and Accountants of the Georgia
Institute of Technology were in force and were on file in the office
of the Board of Regents
All receipts disclosed by examination have been accounted for and
expenditures for the period under review were within the limits of
budget approvals and supported by proper voucher
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
year
UNIVERSITY SYSTEM OF GEORGIA
INSTITUTE OF TECHNOLOGY ATLANTA
721
PUBLIC TRUST FUNDS
FUND ASSETS AT JUNE 30 1951
FUNDS
ENDOWMENT FUNDS FOR TECH Assets
Julius Brown Endowment
Josephine Cloudman Endmt
ForesterMcRaeRankin Endt
Daniel Guggenheim Aero Fund
B Mifflin Hood Chair of Ceram
Phillip G Lamar Research
Edmund Magers Endowment
Broadus E Willingham Textile
Lloyd C Daniel Endowment
ENDOWMENT FUNDS FOR
LOAN FUNDS
Mrs Alice Coon Endowment
C L King Memorial Endmt
T E Mitchell Endmt Fund
M Rich Endowment Fund
Joseph M Terrell Endowment
OTHER FUNDS
Architects Alumni Prize Fund
E 0 Batson Scholarship Fund
Silent Hoist Crane Co Prize
W G S T Radio Station
Scholarship Loan Funds
Wm Ott Alston Memorial
Architects
George W Adair
J Baldwin
M R Berry
James G Boswell
S F Boykin
T P Branch
M L Brittain S S Class
J B Campbell
Josephine L Cloudman
Holland Coleman
Wm B Cileman
Mrs Alice Coon
A C Dobbs
A French
Total Income Total
Assets Cash 5169 Principal
18337019 18331850
7800593 7709 7792884
191929 926 191003
16853845 42650 16811195
4445701 19703 4425998
3212335 12335 3200000
10543 264 10279
100000 100000
513165 13165 500000
435000
1254626
1624391
5000
452649
31800
1128478
500000
491558
51784
22815
52684
5120
302170
400000
10170
14424
58494
58444
1184232
73819
44886
89211
8104
190841
4626
25552
1800
25068
435000
1250000
1598839
5000
452649
30000
1103410
500000
491558
51784
22815
52684
5120
302170
400000
10170
14424
58494
58444
1184232
73819
44886
89211
8104
190841722
UNIVERSITY SYSTEM OF GEORGIA
INSTITUTE OF TECHNOLOGY ATLANTA
PUBLIC TRUST FUNDS
FUND ASSETS AT JUNE 30 1951
FUNDS Contd
OTHER FUNDS Contd
Scholarship Loan Funds Contd
Ga Federation of Labor
Mrs A B Gude
Lyman Hall
J M High
Dr and Mrs T P Hinman
Irving Subway Grating Co
Edwin Johnson i
K A Foundation
C L King Memorial Fund
Malta Lodge
Lane Mansfield
Mrs T 0 Marshall
E P McBurney
J A McFarland
T E Mitchell
Gale Nimmock
Quartermaster
L W Roberts
Scottish Rite
Sam W Small
T W Smith
J P Stevens
Joseph M Terrell
Thomaston Mills
Clark Thornton Memorial
A E Turner
Arthur Williams Est Emgcy
Mrs Fannie B Wright
Total Income Total
Assets Cash Principal
d 1 99074 99074
22816 22816
173469 173469
228765 228765
21140 21140
36375 36375
49651 49651
8800 8800
205775 205775
120125 120125
92840 92840
50000 50000
1013755 1013755
11788 11788
2567096 2567096
15309 15309
3801172 3801172
10385 10385
113167 113167
10384 10384
28266 28266
541449 541449
86102 86102
150000 150000
38773 38773
5070 5070
272130 272130
98861 98861
P 69828367 158967 69669400
GEORGIA INSTITUTE OF TECHNOLOGY
PUBLIC TRUST FUNDS
RECEIPTS
YEAR ENDED JUNE 30 1951
FUNDS
CASH BALANCE
JULY 1 1950
ENDOWMENT FUNDS FOR TECH
Julius Brown Endowment Fund
Josephine Cloudman Endowment Fund
ForresterMcRaeRankin Fund
Daniel Guggenheim Aeronautics Fund
B Mifflin Hood Chair of Ceramics
Phillip H Lamar Research Professorship
Edmund Magers Endowment Fund
Broadus E Willingham Textile Fund
Lloyd C Daniel Endowment Library Books
W G S T
ENDOWMENT FOR LOAN FUNDS
Mrs Alice Coon Endowment
C L King Memorial Endowment Fund
T E Mitchell Endowment Fund
Joseph M Terrell Endowment Fund
OTHER FUNDS
Architects Alumni Prize Fund
E 0 Batson Scholarship Fund
Silent Hoist and Crane Co Prize Fund
Scholarship Loan Funds
Total For For
Receipts Income Principal Total
f 3361678 7500 148200 3502378
2090434 128723 2219157
44968 15581 60549
5174344 1036238 6210582
4683037 262664 4945701
1193234 202195 1400429
10264 279 10543
2500 2500
513165 513165
3500000 3500000
50000 50000
442904 73817 82859 599580
1694197 180194 1874391
12600 49 12649
1800 12600 14400
767572 5573 28320 801465
500000 500000
1601644 4885613 6970915 6487257
25649341 84490 32704746
M
SO
to
H
k
CO
H
GO
3
W

O
3
O
M
O
50
a
3
to
03GEORGIA INSTITUTE OF TECHNOLOGY
PUBLIC TRUST FUNDS
PAYMENTS
YEAR ENDED JUNE 30 1951
INS
FUNDS
ENDOWMENT FUNDS FOR TECH
Julius Brown Endowment Fund
Josephine Cloudman Endowment Fund
ForresterMcRaeRankin Fund
Daniel Guggenheim Aeronautics Fund
B Mifflin Hood Chair of Ceramics
Phillip H Lamar Research Professorship
Edmund Magers Endowment Fund
Broadus E Willingham Textile Fund
Lloyd C Daniel Endowment Library Books
W G S T
ENDOWMENT FOR LOAN FUNDS
Mrs Alice Coon Endowment
C L King Memorial Endowment Fund
T E Mitchell Endowment Fund
M Rich Endowment Fund
Joseph M Terrell Endowment Fund
OTHER FUNDS
Architects Alumni Prize Fund
E O Batson Scholarship Fund
Silent Hoist and Crane Co Prize Fund
Scholarship Loan Funds
Total
Payments
3180280
1921157
35654
5061956
4810000
1130766
10000
2500
500000
3500000
50000
503817
1410000
00
12600
755573
500000
3789769
27174072 f
CASH BALANCE
JUNE 0 1951
For For
Income Principal
5169 316929
7709 290291
926 23969
42650 1105976
19703 115998
12335 257328
264 279
00 00
13165 00
00 00
4626 91137
25552 438839
00
1800
25068
00
12649
20824
00
2697488
Total
35023
22191
605
62105
49457
14004
105
25
5131
35000
500
5995
18743
78
57
49
82
01
29
43
00
65
00
00
80
91
12649
14400
801465
500000
6487257
r

H
o
GO
H
GO
Hj
CO
W
o
O
M
O
w
158967 5371707 32704746725
UNIVERSITY SYSTEM
UNIVERSITY OF GEORGIA
ATLANTA726
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATLANTA DIVISION
RECEIPTS 1951
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Earnings Educational Services
25000000
99319587
Total Income Receipts 124319587
NONINCOME
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Private Trust Accounts
Totals
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
OUTLAY
Lands Buildings
Personal Services
Supplies Materials
Rents
Contracts
Equipment
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Fund
Private Trust Accounts
1950
12465500
78535531
91001031
3501318
48625947
521586
188349845 143649882
610588
62813778
605892
75125514
1041421
7099592
714711
1675646
1166373
720521
288612
1242985
3835360
237270
63181928
817810
5082153
724404
1597197
630078
416073
136958
48326
2409206
280389
Total Expense Payments 93148005 75324522
410275
1003502
31235
10552073
6097
177178
1311500
Total Outlay Payments 12003182
1488678
3417012
62813778
605892
Totals 188349845 143649882
s 81982178
1216480727
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATLANTA DIVISION
CURRENT BALANCE SHEET
JUNE 30 1951
ASSETS
Cash in Bank
U S Treasury Certificates
Accounts Receivable
Veterans Administration
Education and General
Tuition and Fees10407004
Reader Service 25070 10432074
Auxiliary Enterprise
Books Bookstore 3965218
45698658
37500000
14397292
97595950
LIABILITIES RESERVE SURPLUS
LIABILITIES
Accounts Payable
Education and General
Auxiliary EnterpriseBookstore
RESERVES
Purchase Orders Outstanding
ContractsNegotiated
Revenue Funds to be Funded to Regents
Trust Funds
Student Promotion 1117397
Group Insurance 84721
Sales Tax 14362
SURPLUS
Education and General
Auxiliary Enterprise
26094
933955
3609956
66666
3252480
76065756
12424563
960049
1216480 8145582
88490319
97595950728
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATLANTA DIVISION
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The University of Georgia Atlanta Division ended the fiscal year
on June 30 1951 with a surplus of 76065756 in educational and
general funds after providing the necessary reserve of 26094 to
cover outstanding accounts payable and reserving 3609956 for
unliquidated purchase orders and 66666 for contract work in
progress
Educational and General Fund assets on this date consisted of
69336398 cash in banks and U S Treasury Certificates and 104
32074 accounts receivable due from the Veterans Administration
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary
enterprises at the College on June 30 1951 was 12424563 after
making provision for payment of 933955 outstanding accounts pay
able
Assets on this date available for auxiliary enterprises consisted of
9393300 cash in banks and 3965218 accounts receivable from the
Veterans Administration
REVENUE COLLECTIONS
Revenue collections in the fiscal year ended June 30 1951 were
84154022 from tuition 1030578 from fees and 360468 from
other sources making a total of 85545068
The 85545068 collected in the period together with a balance
of 4540939 on hand at the beginning of the year made 90086007
to be accounted for Of this amount 86833527 was transferred to
the Central Office of the Board of Regents and 3252480 remained
on hand June 30 1951
TRUST FUNDS
Trust Funds held by the Division on June 30 1951 amounted to
1216480 and consisted of 1117397 for Student Promotion 84721
group insurance premiums withheld from salaries to be remitted to
insurance company and 14362 sales tax collections for remittance to
the State Revenue Department729
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 123313739 and was provided by
allotment made to the unit by the Regents of the University System
in the amount of 111833527 transfer of 11500000 from the
Auxiliary Enterprises account and a deduction of 19788 for accrued
interest on bonds purchased
The 123313739 income together with the 49833225 cash bal
ance at the beginning of the period made a total of 173146964 funds
available with which to meet educational and general costs in the year
91807384 of the available funds was expended for educational
and general operating expenses and 12003182 paid for land build
ings and improvements in the year leaving a cash balance of 693
36398 on hand June 30 1951
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Income of the auxiliary enterprises for the year was 4667103
from rentals 8803149 from book store and 324055 net from refec
tory sales making a total of 13794307 From this amount 115
00000 was transferred to the Educational and General Fund accounts
leaving net income available to the Auxiliary Enterprises of 2294307
The 2294307 net income and the 8439614 cash balance at the
beginning of the fiscal year made a total of 10733921 available with
which to meet operating costs of the auxiliary enterprises in the
period under review
1340621 of the available funds was expended for current operat
ing expenses of the auxiliary enterprises in the year and 9393300
remained on hand June 30 1951
The first lien on this remaining cash balance is for liquidation of
outstanding accounts payable and the remainder will be available for
expenditure in the next fiscal period subject to budget approvals
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three
years are compared in the statement following730
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATLANTA DIVISION
YEAR ENDED JUNE 30th
7882611
3586542
51666906
74207316
BY ACTIVITY 1951 1950
EDUCATIONAL AND GENERAL
Adminis General 12991670 11071257
Plant 23725562
Library 5460185
Instruction 61633149
Total Educ General 103810566
AUXILIARY ENTERPRISES
Office Building Fund 725153
Book Store 425662
Refectory 189806
Total Aux Enterprises 1340621
Total Cost Payments 105151187
BY OBJECT
Personal Services 75125514
Travel 1041421
Supplies and Materials 7099592
Communication 714711
Heat Light Power Water 1675646
Printing Publicity 1166373
Repairs Alterations 720521
Rents 288612
Insurance Bonding 1242985
Equipment 3835360
Miscellaneous 237270
Total Expense Payments 93148005
Outlay
Land Buildings and
Improvements 11997085
Equipment 6097
Total Cost Payments 105151187
Number of Employees at
June 30th 299
Average Student Enrollment
Fall Quarter 4880
Winter Quarter 4057
Spring Quarter 3991
AverageRegular Term 4309
Summer School 2757
Cost PaymentsRegular Term
Fall Winter Spring Quarters
Expense 83076001
Outlay 12003182
Total CostReg Term 95079183
Cost PaymentsSummer School 10072004
Total Cost Payments 105151187
1924270
479164
202450
2605884
76813200
63181928
817810
5082153
724404
1597197
630078
416073
136958
48326
2409206
280389
177178
1311500
244
1949
9315671
15325944
1980050
44327532
i 0949197
531723
337450
869173
71818370
52473849
546379
4879262
517251
1011405
780189
575565
96100
674596
2297752
409613
75324522 64261961
4336535
3219874
76813200 71818370
242
5656 5327
5261 4530
5127 4707
5350 4855
3050 2550
67665957 58212821
1488678 7556409
69154635 65769230
7658565 6049140
76813200 71818370
731
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA ATLANTA DIVISION
YEAR ENDED JUNE 30th
1951
1950
1949
Annual Student Per Capita Cost
Regular Term
Fall Winter Spring Quarters
Expense
Outlay
19280 2788 12648 278 11990
1557
22068 12926 13547
The increase in expenditures and per capita cost the past year is
due principally to addition of more full time faculty members in order
to bring the Atlanta Division up to requirements of the Southern
Education Association
GENERAL
The Director the Comptroller and the Book Store Manager are
each bonded for 1000000 and the Bookkeeper and Clerk for 100000
each
The payment of 1390 to Paul Garfield for entertainment expense
on travel voucher is not a proper charge against State funds and has
been refunded since June 30 1951
Books and records of the School were found in good condition All
receipts disclosed by examination have been accounted for and except
as noted 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 year733
UNIVERSITY SYSTEM
MEDICAL COLLEGE OF GEORGIAAUGUSTA734
UNIVERSITY SYSTEM OF GEORGIA
MEDICAL COLLEGE OF GEORGIAAUGUSTA
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
1951
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
47500000
13637361
750000
22991380
1000000

1950
48392900
5004909
2466500
12874587
1000000
85878741 67738896

82455
567973
1051735
1000000
4007671
5537140
2206233
650972
60675
423224
452539
2936825
1000000
825723
8089660
350264
558602
98982920 82436408735
UNIVERSITY SYSTEM OF GEORGIA
MEDICAL COLLEGE OF GEORGIAAUGUSTA
PAYMENTS 1951
1950
EXPENSE
Personal Services 45177111
Travel 952283
Supplies Materials 3476674
Communication 385799
Heat Light Power Water 419931
Publications 592667
Repairs 1400118
Rents 479
Insurance 916471
Pensions Benefits 14735000
Equipment 5864921
Miscellaneous 1674963
Total Expense Payments I 75643647
OUTLAYS
Lands Buildings
Contracts 4459509
NONCOST
Public Trust Funds
Investments 1047500
Expenses Object of Trust 63932
Private Trust Accounts 2944815
CASH BALANCES JUNE 30th
Budget Funds 5 11312725
Public Trust Funds 1796964
Private Trust Funds 1713828
Total 98982920
f 42884071
781321
3489973
381262
946653
378771
931104
34597
207536
14275600
4488661
1491867
70291416
3017294
733353
5537140
2206233
650972
82436408736
UNIVERSITY SYSTEM OF GEORGIA
MEDICAL COLLEGE OF GEORGIAAUGUSTA
CURRENT BALANCE SHEET
JUNE 30 1951
ASSETS
CASH ASSETS
Available Cash
Education and General
Auxiliary Enterprise
Public Trust Fund
Agency Funds
Accounts Receivable
Education and General
InvestmentsPublic Trust Funds
U S Bonds
Real Estate
Student Notes
LIABILITIES
CASH LIABILITIES
Accounts Payable and Purchase Orders
Outstanding
Education and General Fund
RESERVES
Restricted Fund Balances
Public Trust Fund
Agency Funds
SURPLUS
Education and General
Auxiliary Enterprises
9544700
1768025
1796964
1713378
500000
2143872
2733405
6433541
7174241
1713378
2861579
1768025
14823067
791674
5377277
20992018
1041254
15321160
4629604
20992018737
UNIVERSITY SYSTEM OF GEORGIA
MEDICAL COLLEGE OF GEORGIAAUGUSTA
SUMMARY
FINANCIAL CONDITIONBUDGET FUNDS
EDUCATIONAL AND GENERAL
The Medical College of Augusta ended the fiscal year on June 30
1951 with a general fund surplus of 2861579 after providing the
necessary reserve of 1041254 to cover outstanding accounts payable
and reserving 6433541 for restricted funds
AUXILIARY ETERPRISES
Surplus available for operation and maintenance of the auxiliary
enterprises at the College on June 30 1951 was 1768025 and no
outstanding accounts payable or other liabilities were reported
REVENUE COLLECTIONS
In the period under review the College collected 13677828 in
tuition and fees 750000 from the City of Augusta 1850000 book
store income and 641518 from rents and other sources making a
total of 16919346 This was increased to 17702843 by transfer of
7 834 97 from the Educational and General Fund all of which was
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 84606676 and was provided by
652 028 43 allotment from the Regents 18813324 funds received
from restricted purposes and 1374006 transfer from Auxiliary
Enterprises from which 783497 was transferred to the Revenue
Collection
The 846 06676 net income and the 3827979 cash balance at the
beginning of the fiscal year made 88434655 funds available with
which to meet educational and general costs in the year
744 30446 of the available funds was expended in the year for
educational and general operating expenses 4459509 was paid on738
UNIVERSITY SYSTEM OF GEORGIA
MEDICAL COLLEGE OF GEORGIAAUGUSTA
contract for remodeling Dugas Building and 9544700 remained on
hand June 30 1951 the end of the fiscal year
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Receipts from auxiliary enterprises in the year were 4116707
from which 1374006 was transferred to the Educational and General
Fund and 1470836 Student Activity funds previously carried in
Auxiliary Enterprises account were placed in Private Trust and
Agency Fund account leaving net income of 1272065
The 1272065 net income together with the 1709161 cash
balance at the beginning of the year made a total of 2981226 avail
able with which to meet operating costs of the auxiliary enterprises in
the period under review
1213201 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 1951 of 1768025
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three
years are compared in the statement following739
UNIVERSITY SYSTEM OF GEORGIA
MEDICAL COLLEGE OF GEORGIAAUGUSTA
YEAR ENDED JUNE 30
1951
BY ACTIVITY
EDUCATIONAL AND GENERAL
Administration and General
Plant
Library
Instruction
Research
Extension
University Hospital
Medical State Aid
Restricted Projects
E E G Clinic
Special Research
Total Edc and General
AUXILIARY ENTERPRISES
Book Store
Microscope Sales and Rentals
Pelvimeter Sales
Stores
Special Concerns
Student Activities Carried as
Agency Fds Yr Ended
63051
Total Auxil Enterprises
Total Cost Payments
BY OBJECT
Personal Services
Travel Expense
Supplies Materials
Communication Services
Heat Light Water
Printing Publications
Repairs
Rents
Insurance Bonding
Equipment
Benefits Medical State Aid
Miscellaneous
Total Expense Payments
Outlay
Land Buildings Improvements
Equipment
Total Cost Payments
Number of Employees June 30
Average Enrollment
Annual Student Per Cap Cost
4583934
6239171
1266584
31866251
10000
211682
4538400
14977866
14886547
256920
52600
31151
855225
326825
45177111
952283
3476674
385799
419931
592667
1400118
47709
916471
5864921
14735000
1674963
75643647
4459509
135
326
245715
1950
3607702
4983516
1045196
29297753
47024
79649
4332558
14287282
9169762
179660
94653
78889955 67124755
12779
420214
1614661
635967
483040
1949
3303269
6017208
998290
26566252
48011
103851
5500000
14905075
8081693
198719
65722368
11175
586492
484
401669
1213201 3166661
80103156 70291416
80103156 70291416
124
320
219660
999820
42884071
781321
3489973
381262
946653
378771
931101
34597
207536
4488661
14275600
1491867
70291416 64744020
253572
1724596
66722188
38805991
860460
3472532
272520
526709
633656
1403367
18849
437710
1297385
14873300
2141541
66722188
129
311
214541740
UNIVERSITY SYSTEM OF GEORGIA
MEDICAL COLLEGE OF GEORGIAAUGUSTA
PUBLIC TRUST FUNDS
Public Trust Funds held by the College on June 30 1951 amounted
to 7174241 of which 1796964 was in cash 500000 in U S
Bonds 743872 Equity in University of Georgia buildings 1400000
invested in real estate in Augusta and 2733405 in student notes
In the previous fiscal year ended June 30 1950 there was set up in
Public Trust Funds the Moore Endowment Fund with a principal
balance of 1000000 This fund had up to that time been carried in
the Auxiliary Enterprises account at the College
Minutes of the Board of Regents of the University System of
Georgia dated December 12 1939 show the gift of this 1000000
was made under the will of the late Mrs Julia Flournoy Moore which
reads as follows
To the Trustees of the University of Georgia for the use
and benefit of the Medical College of Georgia as the Medi
cal Department of the University of Georgia I give
devise and bequeath the sum of Ten Thousand Dollars
1000000 in memory of my father Dr Flournoy
Carter
Since there are apparently no limitations on the purposes for
which this fund could be used the account has been adjusted by trans
ferring the 1000000 principal to Educational and General Funds
of the College and the unexpended balance of 570580 remaining in
the fund at June 30 1951 is reserved as a restricted fund
PRIVATE TRUST FUNDS
Private Trust Funds on hand June 30 1951 amounted to 17
13378 and consisted of student breakage deposits student activity
funds and other funds as detailed 300 U S Income taxes for re
mittance to the Collector of Internal Revenue while member contri
butions to Teacher Retirement Fund had been overpaid 750
GENERAL
The Medical College of Georgia previously reported as the Univer
sity of Georgia School of Medicine is operated in conjunction with741
UNIVERSITY SYSTEM OF GEORGIA
MEDICAL COLLEGE OP GEORGIAAUGUSTA
the University Hospital The University Hospital is maintained by the
City of Augusta but is situated on the school grounds and designed as
a teaching hospital for the Medical College
The President of the College is bonded in the amount of 10
00000 the Comptroller for 500000 and Librarian 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
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 year743
UNIVERSITY SYSTEM
WEST GEORGIA COLLEGE
CARROLLTON744
UNIVERSITY SYSTEM OF GEORGIA
WEST GEORGIA COLLEGE CARROLLTON
RECEIPTS
1951
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 9801466
Revenues Retained
Grants U S Government 280000
Earnings Educational Service 16271275
Total Income Receipts
25792741
NONINCOME
Private Trust Account
CASH BALANCES JULY 1st
Budget Funds
Private Trust Account
Total
4770562
7909349
336854
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communications
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
16202326
243526
7603332
286853
1378977
118270
400899
72135
806529
1469735
165866
OUTLAY
Lands Improvements
Personal Services
Supplies Materials
Repairs
Rents
Equipment
NONCOST
Private Trust Account
CASH BALANCES JUNE 30th
Budget Funds
Private Trust
Totals
260354
305990
6000
264064
4815278
4637942
292138
1950
10406528
20504494
30911022
5408749
5476414
367162
38809506 42163347
15161623
215535
8000088
290771
1277734
281735
218948
68937
31626
1011169
169858
Total Expense Payments 28748448 26728024
788330
287282
220100
6040
448311
5439057
7909349
336854
38809506 42163347UNIVERSITY SYSTEM OF GEORGIA
WEST GEORGIA COLLEGE CARROLLTON
CURRENT BALANCE SHEET
JUNE 30 1951
ASSETS
745
CASH ASSETS
Available Cash
Education and General
Auxiliary Enterprises
Private Trust or Agency Fund
Accounts Receivable
Education and General
Auxiliary Enterprises
1991020
2646922
292138
157816
216175
4930080
373991
5304071
LIABILITIES RESERVES SURPLUS
CASH LIABILITIES
Accounts Payable
Education and General
Auxiliary Enterprises
RESERVES
Education and General
Purchase Orders Outstanding
For Plant Improvements
Unearned IncomeSummer School Fees
Auxiliary EnterpriseUnearned Income
Private Trust or Agency Fund
141031
268485
167475
1034300
429700
1631475
185400
292138
409516
2109013
SURPLUS
Education and General
Auxiliary Enterprises
376330
2409212
2785542
5304071746
UNIVERSITY SYSTEM OF GEORGIA
WEST GEORGIA COLLEGE CARROLLTON
SUMMARY
FINANCIAL CONDITION
The West Georgia College at Carrollton ended the fiscal year on
June 30 1951 with a surplus of 376330 in its educational and general
fund and 2409212 surplus available for auxiliary enterprises after
providing the necessary reserve of 576991 for outstanding accounts
payable and encumbrances and reserving 615100 for unearned in
come applicable to summer school and 1034300 for improvements to
school plant
REVENUE COLLECTIONS
In the year ended June 30 1951 201455 was received from the
State Department of Education for vocational education 4583133
from tuition and fees and 149687 from rents making a total of
4934286 Of this amount 447440 was transferred to the educa
tional and general account leaving net revenue collections of 45
59546
The 4559546 collected in the year and the balance of 480282 on
hand at the beginning of the fiscal period made 4939828 to be
accounted for all of which was transferred to the Central Office of the
Board of Regents in the period under review
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
In the year ended June 30 1951 the unit received 14539828 allot
ment from the Regents of the University System 474740 income
was transferred to this account from the Revenue Collection Account
and 1933100 from the auxiliary enterprises account a total of
16947668 Of this amount 280000 was refunded to the Federal
Government for advance made in 1948 for architects fee leaving a
net income of 16667668
The 16667668 income received together with the 2584606 cash
balance at the beginning of the fiscal year made a total of 19252274
available with which to meet the years operating expenses for educa
tional and general purposes747
WEST GEORGIA COLLEGE CARROLLTON
UNIVERSITY SYSTEM OF GEORGIA
17261254 of the available funds was expended for the current
operating expenses of the educational and general activities at the
College and 1991020 remained on hand June 30 1951 the end of
the fiscal year
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 1951
was 11538455 From the total receipts 1933100 was transferred to
other fund accounts leaving net income from these sources 9605355
The 9605355 net income and the 4844461 cash balance at the
beginning of the year made a total of 14449816 available for opera
tion of the auxiliary enterprises at the College in the period under
review
11802894 of the available funds was expended for operating the
auxiliary enterprises in the year and 2646922 remained on hand
June 30 1951
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three
years are compared in the following statement748
UNIVERSITY SYSTEM OF GEORGIA
WEST GEORGIA COLLEGE CARROLLTON
YEAR ENDED JUNE 30th
BY ACTIVITY
EDUCATIONAL AND GENNERAL
Administration
Student Welfare
Plant Maintenance
Library
Instruction
PlantOutlay
Total Educ General
AUXILIARY ENTERPRISES
Dining Halls
Dormitories
Farm
Bookstore
Shop
Total Aux Enterprises
Total Cost Payments
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
Lands Buildings
Equipment
Total Cost Payments
Number of Employees at
June 30th
Average Enrollment
Fall Quarter
Winter Quarter
Spring Quarter
AverageRegular Term
Summer School
1951
3167614
382345
4245034
807184
8343377
315700
7157001
2825461
1374192
381412
64828
16202326
243526
7603332
286853
1378977
118270
400899
72135
806529
1469735
165866
32
1950
3162139
387980
3454156
832931
7801981
7909613
3143286
1333744
369382
82875
11802894 12838900
15161623
215535
8000088
290771
1277734
281735
218948
68937
31626
1011169
169858
5 28748448 26728024
51636 1301752
264064 448311
36
1949
3100789
355277
4041271
830631
7996468
17261254 15639187 16324436
8571933
3068925
973566
396478
76895
13087797
29064148 28478087 29412233
15627024
217975
9265440
259128
1108945
48049
399100
67025
721942
1541963
155642
29412233
29064148 28478087 29412233
40
426 508 582
362 500 583
322 478 501
370 495 555
274
312
248749
UNIVERSITY SYSTEM OF GEORGIA
WEST GEORGIA COLLEGE CARROLLTON
YEAR ENDED JUNE 30th
1951
Cost PaymentsRegular Term
Fall Winter Spring Qtrs
Expense 28268848
Outlay 315700
Total CostReg Term 28584548
Cost PaymentsSummer School
Expense 479600
Annual Student Per Capita Cost
Regular Term
Fall Winter Spring Qtrs
Expense 76402
Outlay 853
77255
1950
26697558
1750063
57469
1949
28973104
28447621 28973104
30466
439129
53934
3535
52204
52204
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency funds held by the College at the close of
the year on June 30 1951 amounted to 292138 as follows
Student Activities and Athletics
Storms Barracks
Group Insurance Fund
Student Bank
Sales Tax
58674
8154
69074
151288
4948
292138
GENERAL
The College uses two County Schools for teacher training and paid
198400 to the Carroll County Board of Education for supplement to
salaries of County teachers in laboratory schools in the year ended
June 30 1951
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 voucher
Appreciation is expressed to the officials and staff of the College
for the cooperation and assistance given the State Auditors office
during this examination and throughout the yearUNIVERSITY SYSTEM
751
MIDDLE GEORGIA COLLEGE
COCHRAN752
UNIVERSITY SYSTEM OF GEORGIA
MIDDLE GEORGIA COLLEGE COCHRAN
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Earning Educational Services
1951
7800000
10127176
Total Income Receipts 17927176
NONINCOME
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Private Trust Accounts
Totals
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Insurance
Equipment
Miscellaneous
Total Expense Payments
OUTLAYS
Lands Improvements
Personal Services
Supplies Materials
Equipment
NONCOST
Private Trust Account
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Account
Totals
824640
729945
136930
11815655
85978
4195502
111614
562914
82752
149060
800025
360484
47261

8940
902326
454816
59244
1950
7109100
13310069
20419169
1438251
814226
129775
19618691 22801421
12218935
111273
6278619
114049
589390
100981
133527
48304
500693
51236
18211245 20147007
113970
197169
45304
1431096
729945
136930
19618691 22801421UNIVERSITY SYSTEM OF GEORGIA
MIDDLE GEORGIA COLLEGE COCHRAN
CURRENT BALANCE SHEET
JUNE 30 1951
753
ASSETS
Cash in Bank
Fire Damage Claim Approved
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable and Purchase Orders
RESERVES
Unearned Income
Agency Accounts
State Sales Tax Payable
SURPLUSBUDGET FUNDSJUNE 30 1951
Education and General
Auxiliary Enterprises
514060
47478
120000
57812
1432
37824
259470
561538
85000
179244
297294
561538754
UNIVERSITY SYSTEM OF GEORGIA
MIDDLE GEORGIA COLLEGE COCHRAN
SUMMARY
FINANCIAL CONDITION
The Middle Georgia College at Cochran ended the fiscal year on
June 30 1951 with a surplus of 297294 available for operations sub
ject to budget approvals after providing the necessary reserve of
85000 to cover outstanding accounts payable and purchase orders
and reserving 120000 for unearned income and 59244 for private
trust and agency funds held on this date
REVENUE COLLECTIONS
In the period under review the College collected 3002200 in
tuition and fees and 249900 from rents transcripts and other
sources making a total of 3252100
The 3252100 collected in the year together with a balance of
125100 on hand at the beginning of the fiscal year made a total
of 3377200 to be accounted for Of this amount 3289200 was
transmitted to the Central Office of the Board of Regents and 88000
remained on hand June 30 1951
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet the years educational and general
operating expenses amounted to 11091200 and was provided by
11089200 allotment made to the College by the Regents and 2000
received from insurance recovery
The 11091200 income provided and the 159345 cash balance at
the beginning of the period made 11250545 funds available with
which to meet educational and general costs in the year
10864199 of the available funds was expended for educational
and general operating expenses 350000 was paid for new smoke
stack and 36346 remained on hand June 30 1951 the end of the fiscal
year
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Net income from auxiliary enterprises was 2027950 from dormi755
UNIVERSITY SYSTEM OF GEORGIA
MIDDLE GEORGIA COLLEGE COCHRAN
tory rents 4473120 from dining halls 62583 from book store and
309423 from campus store making a total income for the fiscal
year 6873076
In addition to the income of 6873076 358940 was received
from the University Building Authority as refund of architects fee
paid in previous periods and this together with the cash balance
of 445500 at the beginning of the year made a total of 7677516
funds available with which to meet operating costs of the auxiliary
enterprises
7347046 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 1951 of 330470
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three
years are compared in the following statement756
BY ACTIVITY
EDUCATION AND GENERAL
Administration
Plant
Library
Instruction i
UNIVERSITY SYSTEM OF GEORGIA
MIDDLE GEORGIA COLLEGE COCHRAN
YEAR ENDED JU
1951
E 30
2289967
2563005
486290
5874937
1950
2468108
2750132
521849
5884379
AUXILIARY ENTERPRISES
Dormitories
Dining Halls
Bookstore
Farm
Federal Housing
Campus Store
2125822
4479863
940
267
00
383094

1839853
4868023
00
28660
00
320879
EXPENSE
Personal Services
Travel Expenses
Supplies and Material
Communication Services
Heat Light Water Power
Printing Publicity
Repairs
Rents
Insurance and Bonding
Equipment
Miscellaneous
11815655
85978
4195502
111614
562914
82752
149060
800025
360484
47261
12218935
111273
4457052
114049
589390
100981
133527
48304
500693
51236
OUTLAY
Lands Bldgs and Equipment
8940
356443
Average Student Enrollment
Fall Quarter
Winter Quarter
Spring Quarter
AverageRegular Term
Summer School
27
275
240
210
242
33
29
307
293
264
288
127
1949
2698928
2908544
491024
5769561
Total Educ General 11214199 11624468 11868057
2393519
6457202
361093
115037
66955
00
Total Auxil Enterprises 6988106 7057415 9393866
Total Cost Payments 18202305 18681883 21261923
BY OBJECT
12688235
74220
4971087
75494
547266
12571
115858
17106
710993
845531
34921
Total Expense Payments 18211245 18325440 20093282
1168641
Total Cost Payments 18202305 18681883 21261923
Number of Employees June 30
29
345
310
265
307
145757
UNIVERSITY SYSTEM OF GEORGIA
MIDDLE GEORGIA COLLEGE COCHRAN
YEAR ENDED JUNE 30
1951 1950
COST PAYMENTSREGULAR
Fall Winter Spring Qtrs
Expense 17966245 17993940
Outlay 8940 356443
17957305 18350383 20721923
COST PAYMENTS
SUMMER SCHOOL 245000 331500
18202305 18681883
Annual Student Per Cap Cost
Regular Term
Fall Winter Sprg Qtrs
Expense 74241 62479
Outlay 37 1238
74204 63717
1949
19553282
1168641
540000
21261923
63692
3806
67498
GENERAL
All employees of the College are bonded in the amount of 1000000
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 supported by proper voucher
Appreciation is expressed to the officials and staff of the College
for the cooperation and assistance given the State Auditors office
during this examination and throughout the yearUNIVERSITY SYSTEM
759
NORTH GEORGIA COLLEGE
DAHLONEGA760
UNIVERSITY SYSTEM OF GEORGIA
NORTH GEORGIA COLLEGE DAHLONEGA
RECEIPTS 1951
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Transfers from Public Trust Funds
Revenues Retained
Earnings Educational Services
21200000
160000
31721171
1950
21119500
80000
37567615
Total Income Receipts 53081171 58767115
NONINCOME
Public Trust Funds
Income
Investments
Private Trust Accounts
10605 14562
8450 31500
5382087 6478857
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Private Trust Funds
Totals
9764357
39338
1822474
7526724
11726
964759
70108482 73795243761
UNIVERSITY SYSTEM OF GEORGIA
NORTH GEORGIA COLLEGE DAHLONEGA
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Pensions Benefits
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
Totals
1951
340802
500048
2402127
760368
10000
5019629
4475393
48393
2184932
1950

31730170 31535191
282397 328268
16588907 15393191
228055 185431
1540168 1622513
416218 402066
760074 554807
268906 286151
155563 143742
44154
1883657 1753097
468521 528370
54366790 52732831
1331983
28800
1429800
100
65800
21000
609701
18450
5621142
9764357
39338
1822474
70108482 73795243762
UNIVERSITY SYSTEM OF GEORGIA
NORTH GEORGIA COLLEGE DAHLONEGA
CURRENT BALANCE SHEET
JUNE 30 1951
ASSETS
CASH ASSETS
Available Cash
Education General 1912845
Auxiliary Enterprises 2562548
Public Trust Funds 48393
Private Trust Funds Cash
in Banks 2184932
Private Trust Funds
U S Bonds 31450 6740168
U S Bonds
Public Trust Funds 500000
ACCOUNTS AND NOTES RECEIVABLE
Veterans Administration
Education and General 323232
Notes Receivable
Public Trust Funds
Moore Loan Fund 20000
LIABILITIES RESERVES SURPLUS
CASH LIABILITIES
Accounts Payable
Education and General
Auxiliary Enterprises
RESERVES
For Purchase Orders Negotiated Contracts
Education and General 812583
Auxiliary Enterprises 1038119
For Unearned IncomeAux Enterprises
Public Trust Fund
Agency Funds
Other Trust FundsFor U S Bond Purchase
SURPLUS
Educ General
For Gen Operation
For Bldgs Improv
Auxiliary Enterprises
1231426
74402
117666
122906
1850702
900720
568393
2212632
3750
1305828
500803
7240168
343232
7583400
240572
5536197
1806631
7583400763
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 1951 with a surplus of 1305828 in educational and general
fund after providing the necessary reserve of 117666 to cover out
standing accounts payable and 812583 for unliquidated purchase
orders and contracts
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary
enterprises at the College on June 30 1951 was 500803 after pro
vision had been made for liquidation of 122906 in outstanding
accounts payable 1038119 for unliquidated purchase orders and
contracts and 900720 for unearned income
REVENUE COLLECTIONS
Revenue collections by the North Georgia College in the period
under review were 11617961 from tuition and fees 160000 from
Public Trust Funds Land Grant Fund held by the University of
Georgia and 17431 from other sources making a total of 117
953 92 Of this amount 1231426 was transferred to the educational
and general fund of the College leaving net revenue collections of
10563966
The 10563966 net collections together with a balance ot
1109730 on hand at the beginning of the fiscal year made a total
of 11673696 to be accounted for all of which was transmitted to
the Central Office of the Regents of the University System within the
fiscal year
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Allotments by the Regents for the year ended June 30 1951 was
328 736 96 2400000 transfer was received from the Auxiliary
Enterprises account and 1231426 from Revenue Collections making
total receipts of 36505122 which with cash balance of 23 506 89
on hand at the beginning of the year made total funds available for
educational and general purposes 38855811764
UNIVERSITY SYSTEM OF GEORGIA
NORTH GEORGIA COLLEGE DAHLONEGA
33027368 of the available funds was expended for the current
operating expenses of educational and general activities at the College
and 3915592 for lands buildings and equipment and there remained
on hand June 30 1951 1912845
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Total income from earnings of auxiliary enterprises at the College
in the year ended June 30 1951 was 20085779 from which 24
00000 was transferred to the educational and general fund account
leaving net income receipts of 17685779
The 17685779 income receipts and the 6303938 cash balance at
the beginning of the fiscal year made a total of 23989717 available
21339422 of the available funds was expended for the current
operating expenses of auxiliary enterprises at the College in the fiscal
year 87747 was paid to the University of Georgia Public Trust
Funds for equity in faculty apartment building and 2562548
remained on hand June 301951
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College the past year are
compared with those for the two previous years in the statement
following765
UNIVERSITY SYSTEM OF GEORGIA
NORTH GEORGIA COLLEGE DAHLONEGA
YEAR ENDED JUNE 30th
BY ACTIVITY 1951 1950
1949
EDUCATIONAL AND GENERAL
Administration
PlantMaintenance
Library
Instruction
Student Welfare
Plant FundsOutlay
AUXILIARY ENTERPRISES
Dining Halls
Dormitories
FarmDairy
Faculty Housing
Other Agencies
Totals
BY OBJECT
EXPENSE
Personal Services
Travel Expense
Supplies and Materials
Communication Services
Heat Light Power Water
Printing Publicity
Repairs
Rents
Insurance Bonding
PensionsTo Retirement Sys
Equipment
Miscellaneous
OUTLAY
Lands Bldgs Perm Improv
Equipment
Totals
4865825
7075946
2073467
16975937
2036193
3915598
36942966
14078535
3531585
1992420
1051097
773532
4631537
8810937
1670132
17253065
2070941
34436612
13768650
3910210
1864565
1622439
927006
31730170
282397
16588907
228055
1540168
416218
760074
268906
155563
44154
1883657
468521
3242977
760368
31535191
328268
15393191
185431
1622513
402066
554807
286155
143742
1753097
528370
3487184
309467
4346377
18323065
1824323
15614300
2460289
42568354
14041813
3886732
2006471
3122625
752840
21427169 22092870 23810481
58370135 56529482 66378835
29432677
293598
14913464
229545
1570954
613803
588114
192000
1306741
812633
999885
54366790 52732831 50953414
6193186
9232235
58370135 56529482 66378835766
UNIVERSITY SYSTEM OF GEORGIA
NORTH GEORGIA COLLEGE DAHLONEGA
YEAR ENDED JUNE 30
BY TERMS 1 1951 52665815 4003345 1950 50909632 3796651 1949
Regular Term Fall Winter Spring Qtrs Expense 49593728
Outlay f 15425421

Total CostReg Term 56669160 1700975 54706283 1823199 65019149
Summer School 1359686

Total Cost 58370135 56529482 66378835

Number of Employees June 30t Average Enrollment Regular Term Fall Winter Spring Qtrs Summer School i ng 109 604 310 87195 6628 117 654 375 77843 5805 112 663 335
Annual Student Per Capita Cost based on Fall Winter and Spr Qtrs Average Enrollment Expense 74802
Outlay 23266
93823
83648
98068
PUBLIC TRUST FUNDS
Student Loan Funds on June 30 1951 amounted to 568393 of
which 48393 was cash in bank 500000 was invested in U S
Bonds and 20000 in student notes
PRIVATE TRUST FUNDS
Private Trust Funds held on June 30 1951 had a cash balance of
2181182 for student organizations and others 31450 invested in
U S Bonds and 3750 held for purchase of U S Bonds for employees767
UNIVERSITY SYSTEM OF GEORGIA
NORTH GEORGIA COLLEGE DAHLONEGA
GENERAL
All employees of the College are bonded in the amount of 1000000
under schedule bond
Books and records were found in excellent 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 College
for the cooperation and assistance given the State Auditors office dur
ing this examination and throughout the year769
UNIVERSITY SYSTEM
SOUTH GEORGIA COLLEGE
DOUGLAS770
UNIVERSITY SYSTEM OF GEORGIA
RECEIPTS
1951
SOUTH GEORGIA COLLEGE DOUGLAS
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 9400000
Revenues Retained
Earnings Education Services 14315817
Total Income Receipts
NONINCOME
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Private Trust Accounts
Totals
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Pensions Benefits
Equipment
Miscellaneous
Total Expense Payments
OUTLAYS
Lands Improvements
Contracts
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Account
Totals
2817323
5527284
334716
1950
10005500
17896392
23715817 27901892
3638722
2432508
265676
32395140 34238798
P 14233712 13957510
222507 207041
7088631 6939766
221902 193771
216700 293892
333537 279157
484709 593876
63205 33211
517571 44446
21005
2178883 1701207
231200 256112
25813562 24499989
307127
2762242 3569682
3429539 5527284
389797 334716
32395140 34238798771
UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA COLLEGE DOUGLAS
CURRENT BALANCE SHEET
JUNE 30 1951
ASSETS
Cash and in Bank
Accounts Receivable Veterans
Education and General 331460
Auxiliary Enterprises 69516
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
RESERVES
For Student Welfare tlTAl
Student Activity aZVr
Airport Rental
Student Deposit iw6
SURPLUS FOR OPERATIONS
3819336
400976
4220312
55366
810208
3354738
4220312772
UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA COLLEGE DOUGLAS
SUMMARY
FINANCIAL CONDITION
The South Georgia College at Douglas ended the fiscal year on
June 30 1951 with a surplus of 3354738 after making the necessary
provision for liquidation of 55366 in outstanding accounts payable
and reserving 420411 for Student Welfare and 389797 for private
trust funds held on this date
REVENUE COLLECTIONS
Tuition and fees collected in the year amounted to 4307025
which with a balance of 110950 on hand at the beginning of the
fiscal period made a total of 4417975 to be accounted for all of
which was 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 13826475 and was provided by
13817975 allotment to the College by the Regents and 8500 rents
received
The 13826475 income together with the 2352141 cash balance
at the beginning of the fiscal year made a total of 16178616 available
15324161 of the available funds was expended in the year for
current operating expenses and 854455 remained on hand June 30
1951 the end of the fiscal year
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Total income from operations of the auxiliary enterprises at the
College in the year just closed was 10000292 of which 2018692
was from dormitory rents 6948591 from dining halls 636812
farm and timber sales and 396197 from book store coop and
miscellaneous sales
The 10000292 income together with 3064193 cash balance at
the beginning of the period made a total of 13064485 available773
UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA COLLEGE DOUGLAS
104 894 01 of the available funds was expended for cost of operat
ing the auxiliary enterprises in the year and 2575084 remained on
hand June 30 1951
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 1951
EDUCATIONAL AND GENERAL
Administration and General
Plant Operation
Plant Rehabilitation
Student Welfare
Library
Instruction
Total Edc General
AUXILIARY ENTERPRISES
Dormitories 3
Dining Halls
Farm and Timber
Book Store and Coop
Plant Rehabilitation
Total Aux Enterprises
Total Cost Payments
1950
1949
3232420 2073091 1180353 518451 443484 7876362 4017128 2213214 411600 205096 452879 7699828 3046036 7793356 83873 449083 7911129
15324161 14999745 19283477
1712017 6612333 462566 254193 1448292 2060350 7415754 184841 146426 2065921 7756648 104361 75905
f 10489401 9807371 10002835
25813562 24807116 29286312
774
UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA COLLEGE DOUGLAS
BY OBJECT
Personal Services
Travel Expense
Supplies Materials
Communication Services
Heat Light Power Water
Printing Publicity
Repairs
Rents
Insurance Bonding
PensionsRetirement Fund
Equipment
Miscellaneous
Total Expense Payments
Outlay
Land Buildings
Permanent Improvements
Number of Employees June 30
Average Enrollment
Fall Quarter
Winter Quarter
Spring Quarter
AverageRegular Term
Summer School
Annual Student Per Capita Cost
Expense
Outlay
YEAR ENDED JUNE 30
1951 1950
14233712
222507
7088631
221902
216700
333537
484709
63205
517571
21005
2178883
231200
32
13957510
207041
6939766
193771
293892
279157
593876
33211
44446
1701207
256112
307127
37
391 491
330 456
301 394
341 447

105 147

75700 54809
687
75700
1949
14242363
51696
7656352
134655
246351
237466
173801
1250
416914
944880
61909
25813562 24499989 24167637
5118675
25813562 24807116 29286312
37
526
576
407
470
141
51420
10891
55496
62311
PRIVATE TRUST FUNDS
Private Trust and Agency Funds being administered by the College
on June 30 1951 amounted to 389797775
UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA COLLEGE DOUGLAS
GENERAL
The President and Comptroller of the College are each bonded in
the amount of 500000 and the Cashier for 200000
The following payments by the College for travel expense are
illegal and not properly chargeable against State funds and should be
refunded to the State Agency
William S Smith
Garage3350
Laundry 479
Valet 100
Shealey McCoy
Car Storage
3929
250
Total to be refunded 4179
State law provides that the 6c per mile allowance for use of auto
mobile shall cover all expense incident to the operation of an automo
bile Laundry and valet charges are personal expenses not chargeable
under the law as a legal expense allowed for travel
All receipts disclosed by examination have been accounted for and
except as noted 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 examination
and throughout the year777
UNIVERSITY SYSTEM
GEORGIA EXPERIMENT STATION
EXPERIMENT778
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA EXPERIMENT STATION EXPERIMENT
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
1951
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
Totals
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Pensions Benefits
Equipment
Miscellaneous
Total Expense Payments
OUTLAYS
Lands Improvements
Personal Services
Travel
Supplies Materials
Repairs
Equipment
NONCOST
Private Trust Account
CASH BALANCES JUNE 30th
Budget Funds
Private Trust
Totals
37882008
3480908
18610791
75293707
704324
10055174
554324
12220298
150000
1950
15320000 14127400
36868208
4223416
11285917
66504941
401587
9111860
120000
86053205 76138388
48965205 45096736
1920686 1983850
10526087 8840392
381486 324403
936018 799031
1389264 724785
1360638 2037378
519500 389222
1129521 374379
22260
4695430 4656025
25438 57274
71871533 65283475
129495 77120
200
860285 201032
227795
39275
521587
10055174
86053205 76138388
NOTEIncludes Southern Piedmont Experiment Station at Watkinsville779
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA EXPERIMENT STATION EXPERIMENT
CURRENT BALANCE SHEET
JUNE 30 1951
CASH ASSETS
Cash in Banks
Accounts Receivable
Due from TVA
Due from J E Bailey Supt Mt Station
12370298
590839
1750
LIABILITIES RESERVES SURPLUS
Accounts Payable
Current Accounts
Outstanding Purchase Orders
RESERVES FOR RESEARCH Restricted Funds
For Federal Funds
For Food Processing
For Fertilizer Pasture and Soil Testing
For Peanut and Marketing
For Pimento Pepper Research
For Insecticide Testing
For Poultry Project U of Ga
Eatonton Area
Restricted for Eatonton Area
Southern Piedmont Station
Restricted Balance for this Station
Escrow Funds
SURPLUS JUNE 30 1951
12962887
54725
403820
2468478
233965
477585
392383
56454
125050
15793
6664364
26704
458545
3769708
6691068
150000
11069321
1893566
12962887780
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 1951 with a surplus of 1893566 after provid
ing the necessary reserve of 458545 for outstanding accounts pay
able and purchase orders and reserving 3769708 for research pro
jects 6664364 for Eatonton Area operations 26704 for the South
ern Piedmont Station and 150000 for funds held in escrow
The income from sales in the Eatonton area are reserved for use in
that particular area
REVENUE COLLECTIONS
In the fiscal year ended June 30 1951 the Experiment Station
received 37882008 in Grants from the U S Government 3480908
donations for research 1326251 in rents 5333849 from sales
120000 from the University of Georgia for poultry project and
31615 from A A A program a total of 48174631 In addition to the
revenue collections 6329880 was transferred to this account from
the Educational and General Fund of the Station making 54504511
to be accounted for all of which was transmitted to the Ceneral 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 1951 was 69704511 and 11919076 was received from seed
livestock and timber sales making total receipts of 81623587 from
which 6329880 was transferred to the Revenue Collection account
leaving net income of 75293907
The 75293707 income together with cash balance of 10055174
on hand at the beginning of the fiscal year made a total of 85348881
available with which to meet operating costs of the Station in the
period under review
71871533 of the available funds was expended in the year for
current operating expenses 1257050 was paid on construction of a
green house and insectory and 12220298 remained on hand June
30 1951 the end of the fiscal year781
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA EXPERIMENT STATION EXPERIMENT
The first lien on this remaining cash balance is for liquidation of
outstanding accounts payable 3769708 has been reserved for
research objects and the remainder will be available for expenditure
in the next fiscal period subject to budget approvals
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the state
ment following
BY ACTIVITY
Administration
Plant
Library
Research
Piedmont Experiment Station
Outlay
Lands Bldgs Permanent
Improvement Equipment
YEAR ENDED JUNE 30th
1951 1950 1949
5201916 4207437 4268236
5111565 2936852 5278447
715404 579764 514678
59945006 55631525 46856565
2154692 2206049 1962410
BY OBJECT
Expense
Personal Service 48965205
Travel Expense 1920686
Supplies Materials 10526087
Communication Service 381486
Heat Lights Power Water 936018
Printing Publicity 1389264
Repairs 1360638
Rents 519500
Insurance Bonding 1129521
Pensions Retirement Fund 22260
Equipment 4695430
Miscellaneous 25438
1257050
73128583 65561627 58880336
45096736
1983850
8840392
324403
799031
724785
2037378
389222
374379
4656025
57274
39080512
1511972
7981606
367065
787128
805226
1698067
150342
1045158
3529930
90757
71871533 65283475 56987763
278152
1892573
731285 83 65561627 58880336
Number on Payroll June 30th
123
115
101782
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA EXPERIMENT STATION EXPERIMENT
GENERAL
The Director and Comptroller of the Station are each bonded in the
amount of 2000000 and all employees are under schedule bond
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
Federal funds received by this institution are derived from the
Hatch Act of 1887 Adams Act of 1906 Purnell Act of 1925 and the
BankheadJones Act of 1935 These acts were passed by the Congress
for the purpose of carrying on agricultural research within the various
States
An amendment was made to the BankheadJones Act during 1946
These additional funds are known as Research and Marketing Region
al Research and Marketing and Title II The BankheadJones funds and
the funds made possible under the amendment are allotted to the
States on a farm population percentage basis Hatch Adams and Pur
nell are straight allotments
The Station uses purchase orders of the State Purchasing Depart
ment for purchases made from State funds but does not secure pur
chase orders for expenditures made from Federal funds citing as
authority the following ruling
United States Department of Agriculture Miscellaneous Pub
lication No 515 Issued March 1943 Revised September 1946
FEDERAL LEGISLATION RULINGS AND REGULATIONS
AFFECTING THE STATE AGRICULTURAL EXPERIMENT
STATIONS
Section Use of FederalGrant Funds
Responsibility of the Station Director
Page 34 Last Paragraph
While the experiment stations may take advantage of State
contracts and the services of State officials in the purchase of
supplies and equipment from the Federalgrant funds the Soli
citor of the Department of Agriculture under date of December
17 1936 rendered the opinion that783
UNIVERSITY SYSTEM OP GEORGIA
GEORGIA EXPERIMENT STATION EXPERIMENT
it would seem to be obvious that State Contract for the pur
chase of supplies which must necessarily be concerned with
and limited in application to expenditures of STATE
FUNDS can have no control over or applicability to expen
ditures of FEDERAL FUNDS such as all these various
funds are by those with whom such funds have been placed
in trust for the accomplishment of specified purposes even
though such persons may be officers or employees of the
State
The within report covers the operations of the Station at Experiment
Georgia with substations at Blairsville and the project at Eatonton
as well as the Southern Piedmont Experiment Station Sales fund
On November 21 1950 the Department of State Parks issued a
check to the Georgia Mountain Experiment Station for 37505 for pre
paring fertilizing and cultipacking approximately four acres of grass
at Vogel Park on October 25 26 and 27 1950 The check for 37505
did not appear in the revenue account at the Station and upon investi
gation it was found that Mr J E Bailey Superintendent of the Moun
tain Station endorsed and cashed the check and the accounts paid by
him from the funds as per affidavits furnished as follows
Blairsville Hardware CompanyFor Seed 20630
WillinghamLittle Stone CoFor Lime 8625
Jim BrownFor Labor 1000
Carl HambyFor Labor 1500
Jimmy J StephensFor Labor 1500
Ferrell PenlandFor Labor 1500
Colbert DillardFor Labor 1000
35755
The above items paid appear to be legitimate expense items and
the balance of 1750 from above check is shown in balance sheet as
an account due to be paid the Georgia Experiment Station by Mr
J E Bailey
Bill from Mr Bailey to the Department of Parks showed two trac
tors were used on the above job for 33 hours at 250 per hour
Legislative Act of 1933 requires all officers to deposit public money
in bank or depository as follows784
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA EXPERIMENT STATION EXPERIMENT
It shall be the duty of every collecting officer and every
officer to hold public money upon any money belonging to
any public body coming into his hands promptly to deposit the
same in a bank or depository as hereinafter stated All funds
belonging to the State or any of its bureaus commissions
boards andor departments shall be deposited in some desig
nated State Depository
Under the above stated law it is illegal for any State officer or
employee to endorse a check payable to a State Agency and obtain
cash on said check as was the case in the check cited in the foregoing
All receipts and disbursements of public funds are required by law to
be properly recorded on the public records
Information furnished by Mr Bailey for sales at the Mountain
Station was not sufficient to determine the quantity or price received
per bushel or pound for sales Records should give information as to
detail of products sold amount received per bushel or pound and kind
of seed or items sold
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
Books and records of the Experiment Station have been well kept
and 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 year785
UNIVERSITY SYSTEM
FORT VALLEY STATE COLLEGE
FT VALLEY786
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE FORT VALLEY
RECEIPTS 1951 1950
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Transfers from Public Trust Funds
Revenues Retained
Grants U S Government
Donations
Earnings Educational Services
26060472
228641
3166094
90000
30816809
22579856
266606
3666094
290000
30514926
Total Income Receipts 60362016 57317482
NONINCOME
Public Trust Funds
Income on Investments 228641
Transfers to Budget Funds 228641
Investments 80934
Private Trust Accounts 4308378

CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Public Trust Accounts
Totals
6733382
442847
378203
268114
266606
113726
3728798
7429968
346613
642044
72305760 69580139UNIVERSITY SYSTEM OF GEORGIA
787
FORT VALLEY STATE COLLEGE FORT VALLEY
PAYMENTS 1951 1950
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Pensions
Equipment
Miscellaneous
34869903
1619879
15257559
536412
1179583
306450
562135
220076
1379280
200776
1661118
293242
35175571
1745095
13363531
504897
1122012
389346
1749258
218152
77360
200783
2285291
604869
Total Expense Payments
OUTLAYS
Lands Improvements
Personal Services
Supplies
Contracts
Equipment
58086413 57436165

451594
124795 73000
1598974 245558
440893 259345
NONCOST
Public Trust Funds
Investments
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
Private Trust Accounts
Totals
400000
4212493
7295917
123781
474088
19000
3992639
6733382
442847
378203
72305760 69580139788
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE FORT VALLEY
CURRENT BALANCE SHEET
JUNE 30 1951
Educational Auxiliary
ASSETS Total and General Enterprises
CASH ASSETS
Cash in Bank
Operating Funds 5571119 1356928 4214191
Public Trust Funds 123781 123781
Private Trust Funds 474088 468561 5527
Revenue Collections 1724798 1724798
Investments
Public Trust Funds 6386986 6386986
Accounts Receivable
Veterans Administration 986856 935998 50858
Students 122470 122470
15390098 10997052 4393046
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable 1907592 1132386 775206
RESERVES
For Carnegie Aids in Grants 577848 577848
For Public Trust Funds 6510767 6510767
For Private Trust Funds 474088 468561 5527
For Revenue Collections
for Funding to Regents 1724798 1724798
For Land Purchase 1429770 Bought 710 1429770
12624863 10414360 2210503
SURPLUS FOR FUTURE
OPERATIONS 2765235 582692 2182543
15390098 10997052 4393046789
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE FORT VALLEY
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
The Fort Valley State College Colored at Fort Valley ended the
fiscal year on June 30 1951 with a surplus of 582692 in its educa
tional and general fund after providing the necessary reserve of
1132386 to cover outstanding accounts payable and 577848 for
Carnegie Project
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary
enterprises at the College on June 30 1951 was 2182543 after
making provision for liquidation of 775206 in outstanding accounts
payable and reserving 1429770 for land purchases
REVENUE COLLECTIONS
In the year ended June 30 1951 3693687 vocational funds were
received from the State Department of Education 13049415 was
collected in tuition and fees 3756094 gifts and grants were received
and receipts from other sources amounted to 2181460 making
total receipts for the year 22683356
The 22683356 collected together with 2437517 on hand at the
beginning of the fiscal period made 25120873 to be accounted for
Of this amount 22396075 was transmitted to the Central Office
of the Board of Regents within the year and 1724798 remained on
hand June 30 1951
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Allotment to the College by the Regents in the year was 456
40160 and 33901 was received from insurance recoveries making
total income of 45674061 in educational and general fund From
this amount 2928785 was transferred to the Auxiliary Enterprises
leaving net income of 42745276
The 42745276 income and the 1351431 cash balance at the
beginning of the period made 44096707 funds available with which
to meet educational and general costs in the year790
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE FORT VALLEY
42739779 of the available funds was expended for educational
and general operating expenses in the year and 1356928 remained on
hand June 30 1951 the end of the fiscal year
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Income from auxiliary enterprises in the year was 19202459 of
which 2293895 was from dormitories 11804475 from dining halls
2928785 transfer from Educational and General Fund and 2175304
from University Building Authority laundry book store operations
and other sources
The 19202459 net income and the 2944434 cash balance at the
beginning of the fiscal year made a total of 22146893 available
with which to meet operating costs of the auxiliary enterprises in the
period under review
15346634 of the available funds was expended for current operat
ing expenses of the auxiliary enterprises 2586068 was paid for
buildings improvements and equipment and 4214191 remained on
hand June 30 1951
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three
years are compared in statement following791
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE FORT VALLEY
YEAR ENDED JUNE 30th
BY ACTIVITY 1951
EDUCATIONAL AND GENERAL
Administration 6595286
Plant 8397067
Library 983899
Instruction 19671061
Vocational and Extension 3821551
Farm 2028705
Student Welfare 1242210
42739779
AUXILIARY ENTERPRISES
Dining Halls 11636839
Dormitories 2511256
Laundry 711297
Book Store 46158
Plant 3027152
17932702
Total By Activity 60672481
BY OBJECT
Personal Services 34869903
Travel Expense 1619879
Supplies Materials 15257559
Communication 536412
Heat Lights Power Water 1179583
Printing 306450
Repairs 562135
Rents 220076
Insurance Bonding 1379280
Pensions 200776
Equipment 1661118
Miscellaneous 293242
Outlay
Lands Bldgs Improvements
Equipment
2145175
440893
2586068
1950
6114276
6847933
866987
19254324
5811376
1883091
1029265
10713262
2546720
645543
84854
2216437
16206816
318558
259345
577903
1949
6160594
8550976
831487
19509773
4501327
1214363
981254
41807252 41749774
10998232
3936092
553234
27500
143517
15658575
58014068 57408349
35175571
1745095
13363531
504897
1122012
389346
1749258
218152
77360
200783
2285291
604869
32195510
1684108
15490590
447381
879931
281802
169762
65036
901793
81000
2242140
631613
58086413 57436165 55070666
1043880
1293803
2337683
60672481 58014068 57408349
Number of Employees June 30th
82
89
83792
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE FORT VALLEY
YEAR ENDED JUNE 30th
BY OBJECT Contd
Average Enrollment
Fall Quarter
Winter Quarter
Spring Quarter
Average Regular
Summer School
Cost PaymentsRegular Term
Fall Winter Spring Qtrs
Expense
Outlay
1951 1950 1949
674 639 656
617 645 641
622 641 636
637 642 T44

871 849 851

55647762 55345808 53078941
2586068 577903 2337683
Total CostReg Term
Cost PaymentsSummer School
Total Cost Payments j
58233830
2438651
55923711
2090357
55416624
1991725
60672481 58014068 57408349
Annual Student Per Capita Cost
Regular Term
Fall Winter Spring Qtrs
Expense
Outlay
87359 4060 86209 900 82420 3630


91419 87109 86050
PUBLIC TRUST FUNDS
Public Trust Funds of the College at June 30 1951 amounted to
6510757 and consisted of the following assets
Cash on Hand and in Banks
Investments
Stocks
123781
U S Bonds
Student Notes
EquityDavison Hall
Total
1202646
4010000
4500
1169840
6510767793
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE FORT VALLEY
PRIVATE TRUST FUNDS
Private Trust Funds held by the College at the close of the fiscal
year on June 30 1951 amounted to 474088 and consisted of 468561
funds as detailed in the within report and 5527 in sales tax collec
tions to be remitted to the State Department of Revenue
GENERAL
The President and the Comptroller of the College are each bonded
for 750000 and the Cashier Secretary and Book Store Manager 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
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 year795
UNIVERSITY SYSTEM
GEORGIA STATE COLLEGE FOR WOMEN
MILLEDGEVILLE796
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
RECEIPTS 1951 1950
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Earnings Educational Services
Gifts
GrantsCounties
Total Income Receipts
43440411 47476314
59332665
200000
3049752
61532353
316523
2824352
106022828 112149542
NONINCOME
Public Trust Funds
Income on Investments
Gifts for Principal
Investments
Transfers Other Units PTF
Private Trust Accounts
765009
175219
1046279
106262
6084798
742726
798503
2146153
103289
7273614
CASH BALANCES JULY 1st
Budget Funds
Public Trust Funds
Private Trust Funds
Totals
15202352
1526099
1176348
16281780
5376878
1118695
132105194 145991180797
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
PAYMENTS 1951 1950
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Pensions
Equipment
Miscellaneous
Total Expense Payments
OUTLAYS
Equipment
Lands Improvements
Personal Services
Supplies Materials
Communication
Rents
Contracts
Total Outlay Payments
NONCOST
Public Trust Funds
Investments
Expense
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
Private Trust Funds
59637011 63179082
1292295 1261625
25270018 28017753
421724 529292
3991897 3519584
1003872 700674
676846 326581
378674 475035
4681489 218337
8163 2025
4009925 4984204
704431 808927
102076345 104023119
2680536 3140308
478021
1828830
33847
1753544
1841398
516283
5819724
12374057
1261187
1441422
1445799
3283484
410
132797
1203053
6774778
9205851
7334550
306900
7215961
15202352
1526099
1176348
Totals
132105194 145991180798
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
CURF ASSETS ENT BALANCE SHI JUNE 30 1951 et 2137338 10236719 1261187 1441422
CASH ASSETS Available Cash Education and General
Auxiliary Enterprises
Public Trust Funds
Private Trust Funds 15076666

Accounts Receivable Education and General 33630 132770
Auxiliary Enterprises 166400

Investment Public Trust Funds 32864192 48107258
LIABILITIES RESERVES SURPLUS
CASH LIABILITIES
Accounts Payable
Education and General 595652
Auxiliary Enterprises 546620 1142272
RESERVES
Purchase Orders Outstanding
Education and General 490373
Auxiliary Enterprises 29498
Unearned Income
Education and General
Foreign Language Institute 30000
OffCampus Workshop 300000 330000 2256000
Auxiliary Enterprises
Public Trust Funds 34125379
Private Trust or Agency Funds 1441422 38672672

SURPLUS FOR OPERATIONS
Education and General 754943
Auxiliary Enterprises 7537371 8292314
48107258
799
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
SUMMARY
FINANCIAL CONDITION
EDUCATION AND GENERAL FUND
The Georgia State College for Women at Milledgeville ended the
fiscal year on June 30 1951 with a surplus of 754943 in its educa
tional and general fund after providing the necessary reserve of
595652 to cover outstanding accounts payable 490373 for unliqui
dated purchase orders and 330000 for unearned income
Educational and General Fund assets on this date consisted of
2137338 cash on hand and in banks and accounts receivable of
33630
AUXILIARY ENTERPRISES
Surplus for operation and maintenance of the auxiliary enterprises
at the College on June 30 1951 was 7537371 after reserves of
546620 had been provided for outstanding accounts payable 29498
for unliquidated purchase orders and 2256000 for unearned income
REVENUE COLLECTIONS
In the period under review the College collected 17310844 tuition
and fees 2180411 from the State Department of Education 160000
from the Division of General Extension of the University of Georgia
3049752 from the Baldwin County Board of Education and 200000
Rockefeller Foundation making a total of 22901007
The 22901007 collected in the year together with a balance of
796832 on hand at the beginning of the fiscal period made a total
of 23697839 to be accounted for Of this amount 22909691 was
transmitted to the Central Office of the Board of Regents and 788148
was transferred to the Educational and General Fund
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet the years educational and general
operating expenses amounted to 65068719 and was provided by
allotment of 64009691 made to the College by the Regents of the
University System 270880 transfer from the Auxiliary Enterprises
account and 788148 from Revenue Collection Account800
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
The 65068719 income provided and the 2260772 cash balance
at the beginning of the period made 67329491 funds available with
which to meet educational and general costs in the year
63565145 of the available funds was expended for educational
and general operating expenses and 1627008 paid for land buildings
and permanent improvements leaving a cash balance on hand June
30 1951 of 2137338
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Income from earnings of auxiliary enterprises at the College in the
year just closed was 42021821 of which 9501159 was from dormi
tory rents 27950609 from dining halls and cafeteria 3444902
from laundry 599364 student union income and 525787 from live
stock project
From the 42021821 receipts 270880 was transferred to the
educational and general fund account leaving net receipts of 417
50941 in the auxiliary enterprises account
The 41750941 net income and the 12144748 cash balance at
the beginning of the fiscal year made a total of 53895689 available
with which to meet operating costs of the auxiliary enterprises in the
period under review
38511200 of the available funds was expended in the year for
current operating expenses of the auxiliary enterprises 5144770
was paid for land buildings and new equipment and 10236719
remained on hand June 30 1951 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 statement following801
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
YEAR ENDED JUNE 30th
BY ACTIVITY
EDUCATIONAL AND GENERAL
Administration
Plant
Library
Instruction
Extension
Organized Research
Outlay
BY OBJECT
EXPENSE
Personal Service
Travel Expense
Supplies Materials
Communication
Heat Light Power Water
Printing Publicity
Repairs
Rents
Insurance Bonding
Pensions Retirement Fund
Equipment
Miscellaneous
1951
9980120
10288328
2951086
37758361
2323719
263531
1627008
AUXILIARY ENTERPRISES
Dormitories 8516101
Dining Halls 23642883
Cafeteria 2457489
Laundry 2968517
Livestock Project 472999
Student Union 453211
Outlay 5147770
43658970
Total Costs 108851123
59637011
1292295
25270018
421724
3991897
1003872
676846
378674
4681489
8163
4009925
704431
1950
10187382
9174726
3330419
39470967
2778973
433330
4535840
8367019
23793104
2529292
3162892
374676
420339
4670011
63179082
1261625
28017753
529292
3519584
700674
326581
475035
218337
2025
4984204
808927
1949
11519264
9098341
3516766
38081455
2881346
269234
4360913
65192153 69911637 69727319
10008512
27622268
2543266
2980358
462448
588330
6256470
43317333 50461652
113228970 120188971
64102644
1210746
31731197
447857
3751573
572264
90750
3073567
2090
3239679
1349221
102076345 104023119 109571588802 UNIVERSITY GEORGIA STATE COLLE BY OBJECT Contd SYSTEM OF IE FOR WOJ YE 1951 GEORGIA iIEN MILLEDGEVILLE lR ENDED JUNE 30th 1950 1949 1445799 337361 3283484 7175229 410 132797 32000 3140308 2771478 1203053 301315
OUTLAY Personal Service
478021 1828830 33847 2680536 1753544
Supplies Materials
Communication Rents
Equipment
Lands Contracts 1 Total Costs Number of Regular Employees Average Enrollment Fall Quarter Winter Quarter Spring Quarter Cost PaymentsRegular Term Fall Winter Spring Qtrs Expense Outlay
6774778 9205851 10617383
108851123 113228970 120188971
112 810 711 791 770 97737945 6774778 140 828 895 766 830 100818619 9205851 145 1007 958 912 959 106222113 10617383
Total CostReg Term Cost PaymentsSummer Sch Total Cost Payments
104512723 4338400 110024470 4304500 116839496 3349475
108851123 113228970 120188971
Annual Student Per Capita Cost Reg TermFall Winter Spring Quarters Expense
126932 8798 121468 11091 110763 11071
Outlay
135730 132559 121834

803
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN MILLEDGEVILLE
PUBLIC TRUST FUNDS
On June 30 1951 the College held 13029417 in Student Loan
Funds and 21095962 Endowment Funds a total of 34125379 of
which 1261187 was cash in bank 18079124 invested in stocks
bonds and student notes and 14785068 was equity in apartment
building
The 14785068 investment of Sylvester Mumford Endowment
Fund in the Parkhurst Apartment building is being amortized over
a period of thirty years with interest at 2y2
During the period under review gifts for principal of funds were
received in the amount of 175219 of which 75219 was for Corrie
Hoyt Brown Fund and 100000 from the Thomaston Mills
In the year ended June 30 1951 106262 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 1951 amounted to
1441422
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 Mana
ger of the 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 year805
UNIVERSITY SYSTEM
GEORGIA STATE COLLEGE
SAVANNAH806
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE SAVANNAH
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
1951
1950
Transfers Other Spending Units
Revenues Retained
Grants Counties
Earnings Educational Services
Total Income Receipts
NONINCOME
Private Trust Account
CASH BALANCES JULY 1st
Budget Funds
Private Trust Account
25785656 28255268
838550
41902059
961600
35360036
68526265
4436000
1586100
68537
64576904
3762774
967817
231233
Totals 74616902 67140628
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
43736383
867280
12710388
577687
1725717
575350
1154963
320650
163854
3230132
611474
41165728
651381
12191308
491487
2985830
440709
556803
215118
944173
2146423
118767
Total Expense Payments 65673878 61907727
OUTLAYS
Lands Buildings
Contracts
NONCOST
Private Trust Accounts
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Funds
Totals
118716 115260
3910063 3463004
4319771 1586100
594474 68537
74616902 67140628
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE SAVANNAH
CURRENT BALANCE SHEET
JUNE 30 1951
807
ASSETS
CASH ON HAND AND IN BANKS
Accounts Receivable
Education and General
Veterans Administration
Auxiliary Enterprises
Veterans Administration
2051180
772904
4914245
2824084
7738329
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
Education and General 996154
Auxiliary Enterprises 9814 1265968
RESERVES
Revenue Receipts to be transmitted to
State Board of Regents 1390510
Agency Funds 5f7f
Trust FundsSales TaxZZ
SURPLUS
For Operations
Education and General 4614725
Auxiliary Enterprises 127348
1984984
4487377
7738329808
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE SAVANNAH
SUMMARY
FINANCIAL CONDITION
EDUCATIONAL AND GENERAL
At the close of the fiscal year on June 30 1951 the Georgia State
College Colored at Savannah had a surplus of 4614725 in educa
tional and general funds after providing the necessary reserve of
996154 to cover outstanding accounts payable and reserving
1390510 revenue receipts which had not been remitted to the Cen
tral Office of the Board of Regents on June 30 1951
AUXILIARY ENTERPRISES
There was a deficit in auxiliary enterprises at the end of the year
on June 30 1951 of 127348 However this compares with 390029
deficit at the beginning of the period and reflects a net gain from
operating the auxiliary enterprises in the year of 262681
REVENUE COLLECTIONS
In the period under review the College collected 25180036 in
tuition and fees 838550 from the Chatham County Board of Educa
tion 635656 vocational funds from the State Department of Educa
tion 347500 from the Division of General Extension of the Univer
sity of Georgia 865405 from property rentals and other sources
and 1258550 was transferred to the account from educational and
general funds making total revenue receipts of 29125697
The 29125697 revenue receipts together with cash balance of
364798 on hand at the beginning of the year made 29490495 to be
accounted for Of this amount 28099985 was transmitted to the
Central Office of the Board of Regents within the year and 1390510
remained on hand June 30 1951
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Allotment to the College by the Board of Regents in the year was
52999985 and 3135600 was received from insurance recoveries
making total educational and general fund receipts of 56135585
From this amount 1258550 was transferred to the Revenue Collec
tion account leaving net income of 54877035809
UNIVERSITY SYSTEM OP GEORGIA
GEORGIA STATE COLLEGE SAVANNAH
The 54877035 income together with the cash balance of 15
77409 on hand at the beginning of the year made 56454444 funds
available with which to meet educational and general operating
expenses
52894745 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 3559699 remained on hand June 30 1951
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Total income from earnings of the auxiliary enterprises in the year
was 12623518 of which 8498133 was from dining halls 2245256
from dormitories 736339 from laundry 1127728 from College Inn
and 16062 insurance recoveries
356107 of the income received was needed to liquidate overdraft
in theauxiliary enterprises account at the beginning of the fiscal year
leaving 12267411 funds available
12779133 was expended for the current operating expenses of
these activities in the year and 118716 paid for equity in Parsons
Hall a total of 12897849 These expenditures exhausted the 122
67411 available funds and created an over draft in the account of
630438 at June 30 1951
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College the past three years
are compared in the statement following810
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE SAVANNAH
YEAR ENDED JUNE 30
BY ACTIVITY
EDUCATIONAL AND GENERAL
Administration and General
Student Welfare
Plant
Plant Improvement
Library
Instruction
Extension
Related to Instruction
1951
8940461
1856626
6747014
2107070
1663691
29838861
901972
839050
1950
8266669
1876190
6719032
1395061
27850844
912440
697639
AUXILIARY ENTERPRISES
Dormitories
Dining Halls
Laundry
Farm
College Inn
2084187
8857818
956682
1665
1000827
Total Aux Enterprises
Total Cost Payments
BY OBJECT
Personal Services
Travel Expense
Supplies and Materials
Communication
Heat Light Power Water
Printing Publicity
Repairs
Rents
Insurance Bonding
Equipment
Miscellaneous
Total Expense Payments
Outlay
Bldgs and Improvements
Equipment
2031006
10035739
1031962
76635
1129770
43736383
867280
12710388
577687
1725717
575350
1154963
320650
163854
3230132
611474
41165728
651381
12191308
491487
2985830
440709
556803
215118
944173
2146423
118767
118716
115260
1949
6797959
1647064
9387425
1404794
27616069
1441426
283743
Total Edc General 52894745 47717875 48578480
3976973
10619281
1214778
874731
1098395
12897849 14305112 17784158
65792594 62022987 66362638
42664349
626484
13922158
408103
758542
160364
1558486
278929
828665
1577886
306632
65673878 61907727 63090598
1210712
2061328
Total Cost Payments
65792594
62022987 66362638811
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE SAVANNAH
YEAR ENDED JUNE 30
BY OBJECT Contd
1951
1950
1949
Number of Employees June 30 Average Enrollment 140 1067 1064 62304470 118716 137 1232 1201 58847417 115260 152 1231
Summer Session Cost PaymentsRegular Term Fall Winter Spring Qtrs 1294 59714765
Outlay 3272040

Total CostReg Term Cost PaymentsSummer Sch 62423186 3369408 58962677 3060310 62986805 3375833
Total Cost Payments 65792594 62022987 66362638
Annual Student Per Capita Cost Regular Term Fall Winter Spring Qtrs Expense Outlay 58392 111 47766 93 48509 2658
58503 47859 51167
It will be seen from the above comparative statement that while
average enrollment dropped from 1232 for the fiscal year ended June
30 1950 to 1067 for the year ended June 30 1951 there was an in
crease in costs from 58962677 to 62423186 exclusive of summer
school cost This has resulted in an increase in annual student per
capita cost from 47859 to 58503
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held at the College on June 30
1951 amounted to 583747 as detailed in the within report and
10727 sales tax collections to be remitted to the State Department
of Revenue812
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE SAVANNAH
GENERAL
All employees of the College are bonded in the amount of 1000000
under schedule bond
Included in expenditures for the period under review is the pay
ment of 5695 for 750 Christmas Cards for President Payne and his
wife The expenditure for greeting cards is not a legal and proper
charge against State funds and should be refunded immediately
Improvement has been made in the accounting records at the Col
lege but it was found that personnel cards were out of balance 951
with control accounts
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 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 year813
UNIVERSITY SYSTEM
GEORGIA TEACHERS COLLEGE
STATESBORO814
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA TEACHERS COLLEGE STATESBORO
RECEIPTS 1951
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained
Earnings Educational Services 40663245
Grants Counties 1735900
Total Income Receipts
NONINCOME
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Private Trust Funds
Totals
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Indemnities
Equipment
Miscellaneous
Total Expense Payments
NONCOST
Private Trust Account
CASH BALANCES JUNE 30th
Budget Funds
Private Trust Funds
1950
18090000 15300359
48429429
1655400
60489145 65385188
5643479
22630345
533458
374
4
166
2
10
3
2
10
35
2
10179
46149
07679
68318
89115
40056
91426
36227
46710
56045
24520
5598102
21803066
578835
4730338
17396011
452017
89296427 87963554
35376874
467342
17200858
272326
1087770
409548
1303543
6400
16029
41520
3622857
345787
61316424 60150854
4648897
22630345
533458
Totals 89296427 87963554815
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA TEACHERS COLLEGE STATESBORO
CURRENT BALANCE SHEET
JUNE 30 1951
ASSETS
Cash and in Bank
U S Treasury Bonds
Accounts ReceivableVeterans
Overpayment U S Tax
Group Insurance Deposit
12371901
10000000
466453
10000
2500
22850854
LIABILITIES RESERVE SURPLUS
LIABILITIES
Accounts Payable
RESERVES
Unearned IncomeRevenue
Auxiliary Enterprises
Student Deposit and Activities
SURPLUS
For Operations
2589720
1158100
364969
3747820
581335
18156730
22850854816
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA TEACHERS COLLEGE STATESBORO
SUMMARY
FINANCIAL CONDITION
The Georgia Teachers College at Statesboro ended the fiscal year
on June 30 1951 with a surplus of 18156730 after providing the
necessary reserve of 364969 to cover outstanding accounts payable
and reserving 3747820 for unearned income
REVENUE COLLECTIONS
In the period under review the College collected 18084860 in
tuition and fees 251050 from property rentals 1735900 from Bul
loch County Board of Education and 90000 from the Division of
General Extension of the University of Georgia making a total of
20161810
The 20161810 collected in the year together with a balance of
2289575 on hand at the beginning of the fiscal period made a total
of 22451385 to be accounted for Of this amount 19861665 was
transmitted to the Central Office of the Board of Regents within the
year and 2589720 remained on hand June 30 1951 as unearned
income
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet the years educational and general
operating expenses amounted to 37908349 and was provided by
allotment of 37861665 made to the College by the Regents of the
University System and by net rental receipts of 46684
The 37908349 income provided and the 4052197 cash balance
at the beginning of the period made 41960546 funds available with
which to meet educational and general costs in the year
38229926 of the available funds was expended for educational
and general operating expenses and 3730620 remained on hand
June 30 1951 the end of the fiscal year
OPERATING ACCOUNTAUXILIARY ENTERPRISE
AVAILABLE INCOME AND OPERATING COSTS
Net income from auxiliary enterprises in the year was 22280651
of which 4479740 was from dormitories 16401049 from dining817
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA TEACHERS COLLEGE STATESBORO
halls 958346 farm sales 267662 from book store and 173854
from interest and other sources
The 2280651 net income and the 16288573 cash balance at the
beginning of the period made a total of 38569224 available
23086498 of the 38569224 available funds was expended in the
year for operating the auxiliary enterprises at the College and 154
82726 remained on hand June 30 1951
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 30
BY ACTIVITY 1951
EDUCATIONAL AND GENERAL
Administration and General 5694154
Extension 625217
Placement 121350
Health 364288
Plant Operations 4671347
Plant Rehabilitation 348584
Library 1937410
Instruction 20258597
Summer School 4208979
Student Welfare
Total Educ General 38229926
AUXILIARY ENTERPRISES
Dormitories 5309149
Dining Halls 15420377
Farm 1295269
Book Store 357662
Plant Rehabilitation 680000
General 24041
Total Aux Enterprises 23086498
Total Cost Payments 61316424
1950
1949
6042507 4801247
5578338 10393362
2100660 1552449
22412031 17940646
464327 393883
36597863 35081587
5693193 3479632
16257307 15947351
1207382 991398
395109 323431
23552991 20741812
60150854 55823399
818 UNIVERSITY GEORGIA TEACHE BY OBJECT Personal Services SYSTEM OF GEORGIA RS COLLEGE STATESBORO YEAR ENDED JUNE 2 0 1949 29871725 225437 19704552 232860 1022814 166522 263929 23748 776177 2839598 696037
1951 1950
37410179 446149 16607679 268318 1089115 340056 291426 1036227 46710 3556045 224520 35376874 467342 17200858 272326 1087770 409548 383197 6400 16029 3622857 920346 387307
Travel Expense Supplies Materials Communication Services Heat Light Power Water Printing Publicity Repairs Rents Insurance Bonding Indemnities
Equipment Plant Rehabilitation Miscellaneous
Total Expense Payments 61316424 60150854 55823399
Number of Employees June 30 Average Student Enrollment Fall Quarter Winter 77 756 686 712 718 982 57107445 4208979 78 766 766 724 751 895 60150854 67 733 55823399
Spring AverageRegular Term Summer School Cost PaymentsRegular Term Fall Winter Spring Qtrs Cost PaymentsSummer School Total Cost Payments
61316424 60150854 55823399
Annual Student Per Capita Cost Regular Term Fall Winter Spring Qtrs 79537 80094 76158
Summer School costs not available for years end 2d June 30 1949 and 1950
819
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA TEACHERS COLLEGE STATESBORO
PRIVATE TRUST FUNDS
Private Trust Funds held by the College on June 30 1951
amounted to 568835 consisting of student deposits and student
activities accounts in the amount of 581335 while U S Taxes had
been overpaid 10000 and group insurance showed an overpayment of
2500
GENERAL
The President of the College is bonded in the amount of 300000
the Comptroller for 750000 and the Book Store Manager for
250000
The following payments made for travel expense are not legally
chargeable against State funds and should be refunded to the College
Edna Howard Brown Taxi and tips200
Charles B Kopp Parking
Donald Hackett Car Storage
Donald Thomas Tips and baggage check
100
40
Total
430
State law provides that the 6c per mile allowance for use of auto
mobile shall cover all expense incident to the operation of an auto
mobile The State Constitution prohibits the payment of gratuities
All receipts disclosed by examination have been accounted for and
except as noted 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 year821
UNIVERSITY SYSTEM
ABRAHAM BALDWIN COLLEGE
TIFTON822
UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN COLLEGE TIFTON
RECEIPTS 1951
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 11710214
Revenues Retained
Earnings Educational Services 18629033
Total Income Receipts
NONINCOME
Public Trust Funds
Gifts for Principal 70000
Income from Investments 348
Investments 61535
Private Trurt Accounts 723607
CASH BALANCES JULY 1st
Budget Funds 3059316
Public Trust Funds 78848
Private Trust Accounts 15812
PAYMENTS
Services
EXPENSE
Personal
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Pensions Benefits
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
Totals
13818086
319764
10970917
389105
726810
75940
740729
38000
904248
7560
758966
161070
1848755
729635
54650
725619
1908978
156081
13800
1950
11007447
21717925
30339247 32725372
32500
3183
52116
1046653
2209096
133600
2011
Totals 34348713 36204531
15023574
525249
11710455
334752
763871
108171
1032746
10050
218013
1045079
224731
28911195 30996691
138525
528485
132682
5805
1500
71464
142551
1032852
3059316
78848
15812
34348713 36204531823
UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN COLLEGE TIFTON
CURRENT BALANCE SHEET
JUNE 30 1951
Educational Auxiliary
ASSETS Total and General Enterprises
CASH IN BANKS
Operating Funds Revenue Collections Public Trust Funds 1801233 107745 156081 13800 923057 107745 156081 13800 878176
Private Trust Funds
NOTES RECEIVABLE
Public Trust Funds 129950 129950
ACCOUNTS RECEIVABLE
49685 40200 9485
2258494 1370833 887661
LIABILITIES RESERVES
SURPLUS
LIABILITIES
ACCOUNTS PAYABLE
Current Accounts 98124
RESERVES
Unearned Income
Breakage Fees
Public Trust Funds
Private Trust Funds
C B Alsobrook Balance on
Purchase of 115 Acres Land
SURPLUS OR DEFICIT
65039
33085
353815 94350 286031 13800 1475000 85450 286031 13800 1475000 268365 94350
2321120 62626 1925320 554487 395800 491861
f 2258494 1370833 887661
824
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 1951 with a deficit of 554487 in educational and general
funds after providing reserves of 65039 for outstanding accounts
payable 85450 for unearned income and 1475000 for purchase of
land
This cash deficit has been caused by the setting up of the 1475000
reserve for balance due on purchase of 115 acres of land at 15000
per acre total of 1725000 on which 250000 had been paid at June
30 1951 The balance of 1475000 is to be paid when titles are com
pleted and possession given to property the later part of December
1951 This farm was rented for the year 1951 and the College is to
get possession by January 1 1952
There will probably be a special allotment from the Regents to pay
the balance on this land and if this allotment were considered as an
asset in balance sheet there would be no deficit
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the Auxiliary
Enterprises at the College on June 30 1951 was 491861 after pro
viding reserves of 33085 for outstanding accounts payable 268365
for unearned income and 94350 breakage fees
REVENUE COLLECTIONS
In the period under review the College collected 4356781 in
tuition and fees 3105834 from sales rents and services and
494214 vocational funds from the State Department of Education
a total of 7956829 From this 152828 was transferred to the Edu
cational and General Fund leaving net revenue collections of 78
04001
The net collections of 7804001 together with balance of 263529
on hand at the beginning of the fiscal period made a total of 8067530
to be accounted for of which 7959785 was transmitted to the Cen825
UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN COLLEGE TIFTON
tral Office of the Board of Regents and 107745 remained on hand
June 30 1951
OPERATING ACCOUNTSEDUCATIONAL AND GENERAL
AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet the years educational and general
operating expenses amounted to 19362124 and was provided by
19175785 allotment to the College by the Board of Regents 33511
miscellaneous breakage fees and 152828 transferred from the
Revenue Collection account
The 19362124 income provided and the 1253981 cash balance
at the beginning of the period made 20616105 funds available with
which to meet educational and general cost in the year
17977922 of the available funds was expended for educational
and general operating expenses 1715126 was paid for land build
ings and improvements and 923057 remained on hand June 30 1951
the end of the fiscal year
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Net income of the auxiliary enterprises in the year was 11132907
of which 1721393 was from dormitory rents 8431443 from dining
halls and 980071 from book stores rents and other sources
The 11132907 net income together with the 1541806 cash bal
ance at the beginning of the fiscal year made a total of 12674713
available with which to meet the operating costs of the auxiliary enter
prises in the period under review
10933273 of the available funds was expended for current operat
ing expenses of the auxiliary enterprises in the fiscal year and
863264 was paid for land buildings and improvements leaving a
cash balance on hand June 30 1951 of 878176
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three
years are compared in the statement following826
UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN COLLEGE TIFTON
YEAR ENDED JUNE 30th
BY OBJECT
EXPENSE
Personal Services
Travel Expense
Supplies Materials
Communication
Heat Lights Power Water
Printing Publicity
Repairs
Rents
Insurance Bonding
Pensions Retirement Fund
Equipment
Miscellaneous
1951
1950
1949
I 13818086 15023574 13835209
319764 525249 520017
10970917 11710455 9800725
389105 334752 313567
726810 763871 792348
75940 108171 82521
740729 1032746 1293854
38000 10050 31200
904248 218013 540353
7560
758966 1045079 1425367
161070 224731 251353
p 28911195 30996691 28886514
OUTLAY
Land Buildings and
Improvements
BY ACTIVITY
EDUCATIONAL AND GENERAL
Administration
Student Welfare
Plant
Library
Instruction
Organized Activities
AUXILIARY ENTERPRISES
Dormitories
Dining Halls
Book Store 1
Plant General
CocaCola Machines

Total Cost Payments
2578390
2853042
425950
5046473
638136
7315144
3414303
2037947
8104148
165586
1445506
43350
878461
2817038
399820
3432824
583412
8491921
3464834
1822695
9241430
212263
1346875
62040
9043377
31489585 31875152 37929891
2300602
384616
10148559
574412
8541331
2666622
19693048 19189849 24616142
2042903
8598416
165535
2431933
74962
11796537 12685303 13313749
31489585 31875152 37929891827
UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN COLLEGE TIFTON
YEAR ENDED JUNE 30th
1950
1949
45
41
428 394
407 368
338 330
391
364
BY ACTIVITY Contd 1951
Number of Employees June 30th J57
Average Student Enrollment
Fall Quarter 410
Winter Quarter 335
Spring Quarter 254
Average Regular Term 333
Cost PaymentsRegular Term
Fall Winter Spring Quarters
Expense
Outlay
Total CostReg Term
Cost PaymentsSummer School
Total Cost Payments
Annual Student Per Capita Cost
Regular Term
Fall Winter Spring Qtrs
Expense
Outlay
PUBLIC TRUST FUNDS
Student Loan Funds held on June 30 1951 amounted to 286031
of which 156081 was cash in bank and 129950 invested in loans
to students
PRIVATE TRUST FUNDS
Private Trust Funds held by the College on June 30 1951 amounted
to 13800
GENERAL
All employees of the College are under 1000000 schedule bond
Books and records of the Abraham Baldwin College are well kept
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 College
for the cooperation and assistance given the State Auditors office
during this examination and throughout the year
P 28340452 2578390 30305641 878461 28155248 9043377
30918842 570743 31184102 691050 37198625 731266
31489585 31875152 37929891
85107 7743 77508 2247 77349 24844
92850 79755 102193
829
UNIVERSITY SYSTEM
COASTAL PLAIN EXPERIMENT STATION
TIFTON830
UNIVERSITY SYSTEM OF GEORGIA
COASTAL PLAIN EXPERIMENT STATION TIFTON
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS
1951
1950
Transfers Other Spending Units
Revenues Retained
Earnings Development Services
Donations
Total Income Receipts
NONINCOME
Private Trust Accounts
CASH BALANCES JULY 1st
Budget Funds
Total
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total Outlay Payments
CASH BALANCES JUNE 30th
Budget Funds
22466665 23800000
12538333
970000
35974998
2468490
5350109
19208228
464234
7605839
300978
658806
170615
769297
395690
690150
2613288
315514
NONCOST
Private Trust Accounts 2468490
2841828
11806283
257000
35863283
4548995
1528804
43793537 41941082
19359137
374669
5233838
277301
613834
355152
635448
262834
96976
2384144
100197
Total Expense Payments 33192639 29693530
OUTLAYS
Lands Improvements
Personal Services
Supplies Materials
Contracts
231625 227538
89875 19680
4969140 2101230
5290640 2348448
4548995
5350109
Total 43593597
41941082831
UNIVERSITY SYSTEM OF GEORGIA
COASTAL PLAIN EXPERIMENT STATION TIFTON
CURRENT BALANCE SHEET
JUNE 30 1951
ASSETS
Cash and in Bank
Other Assets
Due from U S Govt 1950 A A A Payments
Cotton on Hand73 Bales
Employees for Purchases
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable and Purchase Orders
RESERVES
For Contracts Negotiated
Animal Disease Laboratory
Architects FeesNew Laboratory
For Restricted Funds Golf Fund Donations
CASH SURPLUS JUNE 30 1951
For Operations
43631
1585805
8424
621438
400000
870000
2841828
1637860
4479688
686139
1891438
1902111
4479688
Accounts Receivable
Bell Fred
Jefferson Charlie
Marchant W H
Morgan Loy
McCrary Geo
2750
693
2080
2151
750
8424832
UNIVERSITY SYSTEM OF GEORGIA
COASTAL PLAIN EXPERIMENT STATION TIFTON
SUMMARY
FINANCIAL CONDITION
The Georgia Coastal Plain Experiment Station at Tifton ended
the fiscal year on June 30 1951 with a surplus of 1902111 after
providing the necessary reserve of 686139 to cover outstanding
accounts payable and purchase orders and reserving 1021438 for
contracts to be completed and 870000 funds donated for restricted
purposes
REVENUE COLLECTIONS
In the period under review the Station collected 244800 from
rents and A A A payments 12293533 from sales and services and
970000 in donations a total of 13508333 of which 13310918 was
transmitted to the Central Office of the Board of Regents and 197415
transferred to the Educational and General Fund of the Station
AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet the years operating expenses amouted
to 35974998 and was provided by 35777583 allotment from the
Regents and 197415 transfer from the Revenue Collection account
The 35974998 income and the 5350109 cash balance at the
beginning of the fiscal year made a total of 41325107 funds available
33192639 of the available funds was expended for the general
operating expenses of the Station in the year and 5290640 paid
for land buildings and improvements leaving a cash balance on hand
June 30 1951 of 2841828
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the follow
ing statement833
UNIVERSITY SYSTEM OF GEORGIA
COASTAL PLAIN EXPERIMENT STATION TIFTON
YEAR ENDED JUNE 30th
BY ACTIVITY
Administration and General
Plant
Library
Agric Engineering
Agronomy
Animal Husbandry
Animal Pathology
Agriculture and Plant Pathology
Dairy
Entomology
Farm
Forage Crops and Pastures
Grass Breeding
Horticulture
Nematology
Range Grazing
Seed Certification
Shade Tobacco
Soils
Tobacco
Turf
1951
2234664
2974062
465913
660068
2326540
6498419
1389774
758094
1410829
438529
1377165
1006016
1031409
4081473
116780
899307
420676
2635891
931523
1110454
425053
1950
2178833
1868849
456235
673596
2149319
5907009
1607901
531204
1221434
738658
1140413
1033528
613975
3931462
117992
659788
413283
2740389
877783
831879
Total Expense Payments
Outlay
Land Buildings
5290640
2348448
BY OBJECT
Personal Services
Travel Expense
Supplies and Materials
Communication Services
Heat Light Power Water
Printing and Publicity
Repairs
Rents
Insurance Bonding
Workmens Comp
Equipment
Miscellaneous
Total Expense Payments
1949
2265870
2931601
414129
828566
2231563
6775644
1745968
747278
1546924
588324
1071292
970656
587890
3803448
109965
888802
410313
2545914
620634
824349
33192639 29693530 31909130
1154446
Total Governmental Cost 38483279 32041978 33063576
19208228 19359137 18521595
464234 374669 461602
7605839 5233838 6809026
300978 277301 282872
658806 613834 507141
170615 355152 453239
769297 635448 929085
395690 262834 169450
690150 96976 478572
2613288 2384144 3205200
315514 100197 91348
33192639 29693530 31909130834
UNIVERSITY SYSTEM OF GEORGIA
COASTAL PLAIN EXPERIMENT STATION TIFTON
YEAR ENDED JUNE 30th
BY OBJECT Contd Outlay Land Personal Services Supplies 1951 300000 231625 89875 4669140 5290640 1950 227538 19680 2101230 2348448 1949 1154446
Total Outlay 1154446
38483279 32041978 33063576
No Employees 630th Unskilled labor not Incl 42 34 57

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 elim
ination and control of disease as well as work on breeding cattle and
grazing facilities working in conjunction with the U S Department
of Agriculture in these activities
All employees of the Station are under 1000000 schedule bond
Sales of surplus commodities at the Station are sold by Department
heads Receipts are issued by the Comptroller to the respective depart
ment heads and show only a general classification of the items sold
None of the sales at the Station are handled through the office of
the State Supervisor of Purchases
Mr B L Southwell of the Animal Husbandry Department keeps
a receipts book which was checked to the general books in the Comp
trollers office This book shows copy of receipts as issued by his De
partment for sales but receipts do not give weight of animals sold or
price per pound
All funds from sales should be paid directly to the Comptrollers
office and complete information should be shown on sales record or
receipt This was discussed with some of the Department heads at
time of examination and in the future they are to comply with this
recommendation835
UNIVERSITY SYSTEM OF GEORGIA
COASTAL PLAIN EXPERIMENT STATION TIFTON
Included in revenue receipts are sales to employees of the Station
amounting to 75240 from the animal husbandry department and
97415 from animal pathology department with 8424 accounts
receivable outstanding for purchases at the close of the year on June
30 1951
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
837
UNIVERSITY SYSTEM
VALDOSTA STATE COLLEGE
VALDOSTA
838
UNIVERSITY SYSTEM OF GEORGIA
VALDOSTA STATE COLLEGE VALDOSTA
RECEIPTS 1951
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 12835900
Revenues Retained
Earnings Educational Services 16587034
Total Income Receipts 29422934
NONINCOME
Public Trust Funds
Gifts for Principal 104765
Income 14200
Investments 201700
Private Trust Accounts 6178295
CASH BALANCES JULY 1st
Budget Funds 1990818
Public Trust Funds 787802
Private Trust Funds 322049
Total 39022563
1950
11692800
16789032
28481832
115964
13462
255000
5560342
1492631
609876
410845
36939952839
UNIVERSITY SYSTEM OF GEORGIA
VALDOSTA STATE COLLEGE VALDOSTA
PAYMENTS 1951
EXPENSE
Personal Service
Travel
Supplies Materials
Communication
Heat Light Power Water
Publications
Repairs
Rents
Insurance
Pensions Benefits
Equipment
Miscellaneous
1950
Total Expense Payments 27595599
18657538 18205429
142032 109305
5292295 5089909
230741 219734
603001 585188
162698 121005
629416 708658
309932 240326
879659 75695
13596
108081 81385
566612 700225
27595599 26136859
OUTLAYS
Lands Improvements
Contracts
Equipment
300000
895301
476970
1369816
NONCOST
Public Trust Funds
Investments
Expense
Private Trust Accounts
422170
16500
6086319
134000
72500
5649138
CASH BALANCES JUNE 30th
Budget Funds
Public Trust Funds
Private Trust Funds
2622852
669797
414025
Totals 39022563
1990818
787802
322049
36939952840
UNIVERSITY SYSTEM OF GEORGIA
VALDOSTA STATE COLLEGE VALDOSTA
CURRENT BALANCE SHEET
JUNE 30 1951
ASSETS
BUDGET FUNDS
Cash and in Bank
Accounts Receivable
PUBLIC TRUST FUNDS
Cash in Bank
Student Loans
U S Bonds
Stock
PRIVATE TRUST FUNDS
Student Deposit
LIABILITIES RESERVES SURPLUS
LIABILITIES
Budget Funds
Accounts Payable
RESERVES
Budget Funds
Plant Renovations 455900
Unearned Income Fees 861100
Public Trust Funds
Private Trust Funds
SURPLUS
For Operations
2622852
670654
669797
422750
832750
97320
1317000
2022617
414025
3293506
2022617
414025
5730148
45633
3753642
1930873
5730148841
UNIVERSITY SYSTEM OF GEORGIA
VALDOSTA STATE COLLEGE VALDOSTA
SUMMARY
FINANCIAL CONDITION
The Valdosta State College at Valdosta ended the fiscal year on
June 30 1951 with a surplus of 1930873 after making provision for
liquidation of 45633 in outstanding accounts payable and reserving
455900 for plant renovations and 861100 for unearned income
REVENUE COLLECTIONS
In the period under review the College collected 6441790 in
tuition and fees and 45750 from transcripts diplomas and other
sources making a total of 6487540 which with 3000 on hand at
the beginning of the period made 6490540 to be accounted for
Of the 6490540 to be accounted for 5629440 was transmitted
to the Central Office of the Board of Regents within the period under
review and 861100 remained on hand June 30 1951 the end of the
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 18465340 and was provided by
18445340 allotment made by the Regents and 20000 transferred to
the College by the General Extension Division of the University of
Georgia
The 18465340 income provided and the 650762 cash balance
at the beginning of the period made 19116102 funds available with
which to meet educational and general costs in the year
17145702 of the available funds was expended for educational
and general expenses 1043454 was paid for plant improvements and
equipment and 926946 remained on hand June 30 1951
OPERATING ACCOUNTSAUXILIARY ENTERPRISES
AVAILABLE INCOME AND OPERATING COSTS
Income from Auxiliary Enterprises in the year was 10099494 of
which 2128897 was from dormitory rents 7434870 dining hall842
UNIVERSITY SYSTEM OF GEORGIA
VALDOSTA STATE COLLEGE VALDOSTA
income 510705 laundry income and 25022 from book store and
CocoCola sales
The 10099494 income together with the 1337056 cash balance
at the beginning of the fiscal year made a total of 11436550 avail
able with which to meet operating costs of the auxiliary enterprises
in the period under review
10449897 of the available funds was expended for current operat
ing expenses of the auxiliary enterprises 151847 was paid for new
equipment and 834806 remained on hand at the close of the year
on June 30 1951
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 1951 1950 1949
EDUCATIONAL AND GENERAL
Administration 2823347
Student Welfare 1299084
Plant 3293130
Library 1112687
Instruction 9660908
Total Educ and General 18189156 17178159 21491595

AUXILIARY ENTERPRISES
Dormitories 3968273
Dining Halls 6564965
Book Store 68506
Total Aux Enterprises 10601744
Total Cost Payments 28790900
2803918
1138222
2844855
1080171
9310993
3443161
1131461
6019554
1224068
9673351
4431935
6373551
10805486
5574584
6971705
12546289
27983645 34037884843
UNIVERSITY SYSTEM OF GEORGIA
VALDOSTA STATE COLLEGE VALDOSTA
YEAR ENDED JUNE 30th
BY OBJECT 1951
Personal Services 18657538
Travel Expense LS 142032
Supplies Materials 5292295
Communication Services 230741
Heat Light Power Water 603001
Printing Publicity 162696
Repairs 629416
Rents 309932
Insurance Bonding 879659
PensionsTo Retirement Fund 13596
Equipment 108081
Miscellaneous 566612
Total Expense Payments 27595599
Outlay
Land Building Improvements 300000
Equipment 895301
Total Outlay Payments 1195301
Total Cost Payments 28790900
Number of Employees June 30th 48
Average Student Enrollment
Fall Quarter 399
Winter Quarter 373
Spring Quarter 347
AverageRegular Term 373
Summer School 225
Cost PaymentsRegular Term
Fall Winter Spring Qtrs
Expense 27595599
Outlay 1195301
Total CostReg Termf 28790900
Cost PaymentsSummer School
Total Cost Payments 28790900
Annual Student Per Capita Cost
Regular Term
Fall Winter Spring Qtrs
Expense 73983
Outlay 3204
1950
26136859
476970
1369816
48
136
80783
5826
77187
Summer School costs for year ended 6301951 not available
1949
8205429 19051793
109305 117906
5089909 5128225
219734 203663
585188 597636
121005 202272
708658 926939
240326 251160
75695 651568
81385 161030
700225 1139803
28431995
3616030
1989859
1846786
5605889
27983645 34037884
51
304 354
327 328
321 323
3TT 335
25608359 28115695
1846786 5605889
27455145 33721584
528500 316300
27983645 34037884
83927
16734
86609
100661844
UNIVERSITY SYSTEM OF GEORGIA
VALDOSTA STATE COLLEGE VALDOSTA
PUBLIC TRUST FUNDS
Student Loan Funds held by the College on June 30 1951 amounted
to 2022617 of which 669797 was cash in banks 832750 invested
in U S Bonds 97320 in stocks and 422750 in student notes
PRIVATE TRUST FUNDS
Private Trust Funds being handled by the College at the close of
the year on June 30 1951 amounted to 414025 consisting of student
bank deposits
GENERAL
All employees of the College are bonded in the amount of 1000000
under schedule bond
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 supportd 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 year845
STATE TREASURY
CUSTODY ACCOUNTS
846
STATE TREASURY
CUSTODY ACCOUNTS
YEAR ENDED JUNE 30 1951
RECEIPTS
GENERAL FUND Revenue Funding Accounts
Transfers from Revenue Coll UnitsNet15333863109
Allotments to Spending Units 13919555219
Surplus Increase in fiscal year 1414307890
PRIVATE TRUST ACCOUNTS Treasury handles as custodian
for spending Units
From General Fund to set up Appro Allotments13919555219
Federal Grants for
Labor DeptEmployment Security Agency 339644233
Counties in National Forest Reserve Area 6517451
Counties in National Flood Control Area 49369
Vocational Education 76718930
Vocational Rehabilitation 93078663
Education DeptSchool Facilities Survey 1365600
Payroll Withholdings
Federal Income Tax 13293217
Superior Ct Judges Retirement Fund Net 505811
Superior Ct SolGen Retirement Fund Net 282400
Teacher Retirement System Deposits 782292191
Land Title Registration Fees 15750
15233318834
CASH BALANCE JULY 1 1950
Private Trust Accounts
Budget Allotments for 1950 Undrawn 721838830
Federal Income Tax 1512728
Superior Ct Judges Retirement Fund 2005868
Superior Ct SolGen Retirement Fund 387279
Teacher Retirement System Deposits 7696790
Land Title Registration Fund 678245
Total Private Trust Accounts 734119740
General Fund 2594646809
3328766549
19976393273847
STATE TREASURY
CUSTODY ACCOUNTS
YEAR ENDED JUNE 30 1951
PAYMENTS
PRIVATE TRUST ACCOUNTS
Budget Allotments to Spending Units13896593778
Federal Grants
Labor DeptEmployment Security Agency 270844233
6517451
49369
76718930
92606531
866240
12481895
Teacher Retirement System Withdrawals 742258088
15098936515
Counties in National Forest Reserve Area
Counties in National Flood Control Area
Education DeptVoc Education
Education DeptVoc Rehab
Education DeptSchool Facilities Survey
Payroll Withholdings
Collector of Internal Revenue
CASH BALANCE JUNE 30 1951
Private Trust Accounts
Budget Allotments for 1951 Undrawn
Federal Grants
Labor DeptEmployment Security Agency
Education DeptVoc Rehab
Education DeptSchool Facilities Survey
Federal Income Tax
Superior Ct Judges Retirement Fund
Superior Ct SolGen Retirement Fund
Teacher Retirement System Deposits
Land Title Registration Fund
General Fund
744800271
68800000
472132
499360
2324050
2511679
669679
47730893
693995
868502059
4008954699
4877456758
19976393273848
STATE TREASURY
CUSTODY ACCOUNTS
ANALYSIS OF REVENUE COLLECTION TRANSFERS
COLLECTING UNIT
Agriculture Dept of
Banking Dept of
Comptroller General
Conservation
Game and Fish Dept of
Entomology Dept of
Governor
Judiciary
Supreme Court
Court of Appeals
Labor Dept of
Employment Security Agency
Library State
Milk Control Board
Public Health Dept of
Public Safety Dept of
Public Service Commission
From Collecting
Unit
To Collecting
Unit
Revenue Dept of 147
Tax Refunds Less 47338 voided
Secretary of State
Treasury Dept of
Dividends on Stocks 130200
Bond Custody Fees 406700
Conscience Fund 14000
Rents
W A R R 54000000
Old Mansion Site 3000000
Old Capitol Property 100
Jekyll Island Property 200
Telephone Pay Stations 28414
Sales
Scrap 238175
Desks and Chair Treasury 2200
Land Thomasville 250000
Land DeKalb Game Farm 667500
85893684
8647260
164237629
66159005
5000
13700
406500
609000
2925894
200235
11667338
4578307
50578361
2662500
94459026
26515083
Workmens Compensation Bd of
Net Revenue Receipts to State Treasury
58737489
13405364
15591701375
257838266
257838266
15333863109849
STATE TREASURY
CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR ENDED JUNE 30 1951
Total
Allotment
100500000
70000000
10500000
9574304
Capitol Improv Committee
Citizens Council 6T
8723600
19920516
SPENDING UNIT
Agriculture Dept of
General Operations
Farmers Market Develop
Audits Dept of
Banking Dept of
Commerce Dept of
Comptroller General
Confederate Pensions Dept of
Administration
Pensions
Conservation
Forestry Dept of
Game and Fish Commission
Jekyll Island Committee
Geology Dept of
Oil and Gas Commission
Parks Dept of
General Operations
Veterans Park Develop
Corrections Dept of
Administration 8425688
97005901
Prisons
Education Dept of
Entomology Dept of
General Assembly
Governor
General Operations
Mansion Allowance
Contingent Fund
1000000
46657100
95000000
60700000
9608050
7359935
490870
39900000
10000000
5030000000
16249203
57500000
10081341
750000
500000
Public Bldgs and Grounds 12143920
3500000
Public Bldgs and Grounds Spec Repairs
Highways Dept of
General Operations
Maintenance of Roads
Matching Federal Aid
Emergency Construction
Grants to Counties
Juflal r t 13192867
Supreme Court
Court of Appeals
Superior Courts
Judicial Council
95663188
500000000
1030191300
1670000000
481701303
11478845
35549460
500000850
STATE TREASURY
CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR ENDED JUNE 30 1951
SPENDING UNIT
Labor Dept of
Administration
Employment Security Agency
Law Dept of
Library State
Operations
Court Reports
Milk Control Board
Naval Stores Ch Inspec of
Pardons Paroles Bd of
Pharmacy State Bd of
Ports Authority
Public Defense Dept of
General Operations
Civil Defense
Public Health Dept of
General Operations
Battey State Hospital
Total
Allotment
7183799
6576452
16864749
1741230
1500000
7995850
00
12130623
2228244
3083934
29072311
4955412
210250000
305000000
Hospital Construction 300000000
Public Safety Dept of 174997328
Public Service Commission 18186635
Public Welfare Dept of
Administration 37528111
County Departments 82612221
Benefits 1027713041
Institutions Operations 623929152
Institutions Bldgs Equip 100000000
Purchases Supvr of 9771814
Revenue Dept of 241380621
School Bldg Committee 2500000
Secretary of State
General Operations 13525687
Archives History Div 1998618
Examining Boards 11450000
Teacher Retirement System 360000000
Treasury Dept of
Administration 5000000
University System of Ga 627000000
Veterans Service Office 69979822
Workmens Compen Bd of 15532174
Total Allotments 13919555219 851
STATE TREASURY
CUSTODY ACCOUNTS
ANALYSIS OF CASH BALANCE
JUNE 30 1951
Depository
Deposit Bond
Bank Balances Bank of Acworth Balance Thousands 15 15 25 30
1500000 1500000 2500000 3000000
Bank of Adairsville
Adel Adel Bkg Co
Farmers Merchants Bank
Montgomery Co Bank 5000000 6500000 5000000 2543232 10000000 50 65 50 50 115
Alamo Wheeler Co State Bank
Bank of Alapaha
Albany Citizens Southern Bank

First State Bank of Albany 7471461 75
Alma Alma Exchange Bank 3984729 3456851 7168400 10000000 40 35 72 100
Allentown Four County Bank
Bank of Commerce
Citizens Bank of Americus
Athens Citizens Sou Nat Bank 4627238 1500000 15

National Bank of Athens 10784280 150
Atlanta Citizens Trust Co 1000000 1411065 10 15
First Nat BankWest End
Fulton Nat BkCandler 7006055
Fulton Nat BkPtree Rd 9999132
Citizens Southern Bank 2500000 45
Cit Sou BkNorthwest 5000000 105
Georgia Savs Bk Trust Co 2500000 27
East Atlanta Bank 8970200 103
Bank of Georgia 20000000 200
Southside Atlanta Bank 5000000 50
Peoples Bank 5000000 50
Peachtree Bk Tr Co 2500000 25
Fulton Nat BkUS Tax Acct 2324050
Fulton Nat BkJudges Ret Fd 2511679
Fultn Nat BkSol Gen Ret
Fd 669679
First Nat BkSch Facilities
Survey
First Nat BkTea Ret Acct
First Nat BkVoc Rehab
Citz Sou Nat Bank
Citz Sou Nat BkMitchell
Fulton Nat Bank
Trust Co of Georgia
First Nat Bank
499360
47730893
472132
260921395 10100
14266431 t
1265360895 11900
211164040 5000
1290668962 13000
852
STATE TREASURY
CUSTODY ACCOUNTS
ANALYSIS OF CASH BALANCE

JUNE 30 1951
Bank Balances
ArlingtonBostwick Bkg Co
AshburnAshburn Bank
Citz Bank of Ashburn
AugustaCitz Sou Nat Bank
Ga Railroad Bk Tr Co
Natl Exchange Bank
AustellAustell Bank
Avondale Estates Citz Bank of DeKalb
BainbridgeCitizens Bk Tr Co
First State Nat Bank
Ball GroundCitizens Bk of Ball Grd
BarnesvilleFirst Nat Bank
BaxleyBaxley State Bank
BlackshearBlackshear Bank
Peoples Bank
BlairsvilleUnion County Bank
BlakelyBank of Early
Blue RidgeFannin County
BowdonCommercial Bank
BrareltonBraselton Bkg Co
BremenCommercial Exchange Bk
BrookhavenDeKalb Nat Bank
BrunswickAmer Nat Bk of Brunswick
Nat Bk of Brunswick
BuchananHaralson County Bank
Buena VistaBuena Vista L S Bk
BufordBuford Commercial Bank
ButlerCitizens State Bank
ByromvilleBank of Byromville
CairoCairo Bkg Co
Citizens Bank
CalhounCalhoun Nat Bank
CamillaBank of Camilla
Planters Citz Bank
CantonBank of Canton
Etowah Bank
CarrolltonPeoples Bank
West Georgia Nat Bank
CartersvilleBank of Cartersville
First Nat Bank
Depository
Deposit Bond
Balance Thousands
3500000
3478857
2500000
5134100
74948594
11500000
2000000
5000000
13000000
8493176
4947000
3477062
2972786
3492106
4472706
2500000
2500000
4000000
5000000
3500000
3000000
3000000
8490901
6490036
3953450
2961419
10000000
5958718
2500000
4979088
5000000
5457508
9957900
4998077
3961064
3500000
7485225
7500000
7498318
7490377
35
35
25

815
250
20
50
150
85
50
35
3850
35
45
25
25
50
50
35
50
50
95
65
55
75
100
60
25
50
50
60
100
50
48
40
75
100
80
100853
STATE TREASURY
CUSTODY ACCOUNTS
ANALYSIS OF CASH BALANCE
JUNE 30 1951
Bank Balances
CedartownCommercial Nat Bank
Liberty Nat Bank
ChatsworthCohutta Bkg Co
ChickamaugaBank of Chickamauga
ChipleyFarmers Merchants Bank
ClarkesvilleHabersham Bank
ClaxtonClaxton Bank
Tippins Bkg Co
ClevelandPeoples Bank
CochranCook Bkg Co
State Bank of Cochran
College ParkBank of College Park
Colquitt Citizens Bank
ColumbusColumbus Bk Tr Co
First Nat Bank
Fourth Nat Bank
Merchants Mechanics Bk
ComerRowe Bkg Co
ConyersBank of Rockdale
CoolidgeFarmers Merchants Bank
CordeleFirst State Bank
CorneliaCornelia Bank
First Nat Bank
CovingtonBank of Covington Tr Co
CrawfordCommercial Bank
CrawfordvillePeoples Bank
CummingBank of Cumming
CuthbertCitizens Bank
DahlonegaBank of Dahlonega
DallasFirst Nat Bank
DaltonBank of Dalton
First Nat Bank
Hardwick Bk Tr Co
DanielsvilleBank of Danielsville
DawsonBank of Dawson
Bank of Terrell
DecaturFirst Nat Bk of Atlanta
Fulton Nat Bk of Atlanta
DoerunToney Bros Bank
Donaldsonville Commercial State Bank
Merchants Farmers Bank
Deposit
Balance
Depository
Bond
Thousands
8472616
6500000
5495852
4000000
4492411
2500000
2500000
2996416
4500000
8458192
2996780
1500000
3475391
10000000
9932936
14900000
10000000
3450000
15000000
2500000
3918639
3958480
2495538
2500000
2500000
2000000
3500000
8450194
3500000
5576064
5000000
4987542
3198479
4493681
2414813
4983058
7965548
16869137
3000000
4994353
3977155
100
724
55
633
45
25
50
35
45
85
30
20
35
150
104
200
100
35
200
25
395
40
35
25
25
20
35
111
55
561
50
50
32
45
25
50
75

30
100
805854
STATE TREASURY
CUSTODY ACCOUNTS
ANALYSIS OF CASH BALANCE
JUNE 30 1951
Bank Balances
DouglasCoffee County Bank
Farmers Bank
DouglasvilleCommercial Bank
DublinCitizens Sou Bank
Farmers Merchants Bank
DudleyBank of Dudley
DuluthBank of Duluth
EastmanBank of Eastman
Citizens Clearing Bank
East PointBank of Fulton County
Cit Sou Bk of East Pt
EatontonFarmers Merchants Bank
Peoples Bank
EdisonBank of Edicon
ElbertonFirst Natl Bank
Granite City Bank
EllavilleBank of Ellaville
EllijayBank of Ellijay
Emory University Citz Sou Emory Bank
FayettevilleFarmers Mer Bk
FinleysonBank of Finleyson
FitzgeraldFirst State Bank
Nat Bk of Fitzgerald
ForsythCitz Bank of Forsyth
Farmers Bank
Monroe County Bank
Fort GainesFt Gaines Bkg Co
Fort ValleyBank of Fort Valley
FranklinBank of Heard County
GainesvilleCitizens Bank
First Nat Bank
Gainesville Nat Bank
GlennvilleCitizens Bank
Glennyille Bank
GordonGordon Bank
GrayBank of Gray
GreensboroCitizens Bank
Bank of Greensboro
GreenvilleGreenville Bkg Co
GriffinCommercial Bk Tr Co
State Bank
Deposit
Balance
15000000
10000000
7253697
4960796
9988406
3999789
2000000
1464705
3000000
5000000
2500000
4495066
4996287
477100
4000000
4451461
5900154
4991067
2500000
6000000
2500000
11831769
11518642
5196027
5000000
2976828
2500000
7500000
4979208
2500000
5000000
5991931
5964967
4961209
2500000
3958410
3500000
5905692
4482399
9957790
2500000
Depository
Bond
Thousands
150
150
165
50
100
41
30
15
30
84
50
50
50
10
50
45
65
75
25
75
25
125
125
52
50
30
25
100
50
25
50
60
70
50
25
40
35
69
45
100
25855
STATE TREASURY
CUSTODY ACCOUNTS
ANALYSIS OF CASH BALANCE
JUNE 30 1951
Bank Balances
HaddockJones County Bank
HahiraCitizens Bk of Hahira
HapevilleCitizens Bank
HarlemBank of Columbia County
HartwellCitizens Bkg Co
HawkinsvillePlanters Bank
Pulaski Bkg Co
HazlehurstBank of Hazlehurst
HiawasseeBank of Hiawassee
HinesvilleHinesville Bank
HomervilleEmpire Bkg Co
JasperJasper Bkg Co
JeffersonFirst Nat Bank
jesupAmerican Nat Bank
JonesboroBank of Jonesboro
KingslandState Bank of Kingsland
LaFayetteBank of LaFayette
LaGrangeCitz Sou Bank
LaGrange Bkg Co
LavoniaNortheast Ga Bank
LawrencevilleBrand Bkg Co
First Nat Bank
LeesburgState Bank of Leesburg
LenoxBank of Lenox
LexingtonCitizens Bkg Co
LincolntonFarmers State Bank
LithoniaPeoples Bank
LoganvilleBank of Logansville
LouisvilleFirst Nat Bank
Lumber CityBank of Lumber City
LumpkinFarmers State Bank
LuthersvilleLuthersville Bkg Co
LyonsPeoples Bank
McDonoughFirst Nat Bank
McRaeMerchants Citz Bank
MaconCity Bank Trust Co
Citz Sou Nat Bank
First Nat Bank Trust Co
MadisonBank of Madison
First Nat Bank
Depository
Deposit Bond
Balance Thousands
4000000 40
2490000 25
2500000 25
5000000 60
3958303 40
7500000 100
2495000 25
2500000 25
3453349 35
1511470 15
2976492 30
5000000 50
2983924 30
3499433 41
5989781 60
9873483 100
5342114 54
7175956 250
7000000 110
4944158 50
4498388 70
3490429 35
2500000 35
4000000 40
3500000 35
4000000 40
3000000 345
3000000 30
2450000 25
2500000 25
2460620 25
3000000 30
2500000 25
10978690 110
6000000 100
15000000 1525
5240982
24219312 250
6000000 60
3457122 35
856
STATE TREASURY
CUSTODY ACCOUNTS
ANALYSIS OF CASH BALANCE
JUNE 30 1951
Bank Balances
ManchesterBank of Manchester
Farmers Merchants Bank
MansfieldBank of Mansfield
MariettaCobb Exchange Bank
First Nat Bank
MeigsBank of Meigs
MetterMetter Bkg Co
MidvilleBank of Midville
MilanBank of Milan
MilledgevilleExchange Bank
Merchants Farmers Bank
Milledgeville Bkg Co
MolenaBank of Molena
MonroeFarmers Bank
Natl Bk of Monroe
MontezumaCitizens Nat Bank
Montezuma Bkg Co
MonticelloFirst Nat Bank
MoultrieMoultrie Banking Co
Moultrie Nat Bank
Mount VernonMt Vernon Bank
NashvilleCitizens Bank
United Bkg Co
NewnanFirst Nat Bank
Manufacturers Nat Bank
NewtonBaker County Bank
NorcrossBank of Norcross
OchlochneeBank of Ochlochnee
OcillaFirst State Bank
OglethorpeBank of Oglethorpe
PattersonPatterson Bank
PearsonCitizens Exchange Bank
PelhamFarmers Bank
PembrokePembroke State Bank
PerryPerry Loan Savs Bank
QuitmanBank of Quitman
Citizens Nat Bank
ReidsvilleTattnall Bank
RentzRentz Bkg Co
ReynoldsCitizens State Bank
RhineWilliams Bkg Co
Depository
Deposit Bond
Balance Thousands
7497012
3000000
5000000
4000000
9493130
3495000
2951251
2500000
2500000
4988424
2450000
5000000
2500000
3926155
2465527
5000000
12500000
4497418
5977577
6482504
6939370
995256
3500000
14000000
14991415
2499827
2500000
2500000
8490546
2999338
2000000
5495275
7000000
1983829
4482180
4663646
3483976
4148168
3500000
4200000
2500000
100
30
50
100
100
35
30
25
25
50
25
60
25
40
25
50
125
45
60
65
70
10
35
140
150
25
25
255
875
60
20
70
70
20
50
50
37
60
35
425
25STATE TREASURY
857

CUSTODY ACCOUNTS
ANALYSIS OF CASH BALANCE
JUNE 30 1951
Bank Balances
RichlandRichland Bkg Co
RinggoldBank of Ringgold
RobertaCrawford County Bank
RochelleRochelle State Bank
RockmartRockmart Bank
RomeFirst Nat Bank
Nat City Bank
Rome Bank Trust Co
RoswellRoswell Bank
RoystonTriCounty Bank
RutledgeBank of Rutledge
SandersvilleGeo D Warthen Nat Bank
St Simons IslandSt Simons State Bank
SardisBank of Sardis
SasserBank of Sascer
SavannahAtlantic Savs Tr Co
Carver Savs Bank
Citizens Bk Tr Co
Citz Sou Nat Bank
Ga St Savs Bk of Savannah
Liberty Nat Bk Tr Co
Savannah Bank Tr Co
SharonBank of Sharon
ShellmanFirst Nat Bank
SmyrnaBank of Smyrna
Social CircleSocial Circle Bank
SopertonBank of Soperton
SpartaBank of Hancock County
StatesboroBulloch County Bank

SummervilleFarmers Merchants Bank
SummitDurden Bkg Co
SwainsboroCentral Bank
Citz Bank of Swainsboro
SylvaniaBank of Screven County
Farmers Merchants Bank
SylvesterSylvester Bkg Co
Bank of Worth County
TalbottonPeoples Bank
TallapoosaWest Georgia Bank
TaylorsvilleBank of Taylorsville
TempleBank of Temple
Depository
Deposit Bond
Balance Thousands
3950000 40
2500000 30
2977159 30
2500000 25
2490000 25
12955158 200
9959033 300
21972864 220
950000 10
3500000 35
4950000 50
4000000 75
2500000 25
3500000 35
2500000 25
20000000 200
1500000 20
39999587 SBT Co
5000000
10000000 100
10000000 150
34961230 1010
3500000 35
5000000 50
1500000 15
2500000 25
2500000 25
6475000 70
2479501 25
5134244 130
3500000 35
7916210 80
5000000 100
3989541 50
4000000 40
7711616 125
5461418 55
5000000 50
2500000 25
2500000 25
2500000 25
858
STATE TREASURY
CUSTODY ACCOUNTS
ANALYSIS OF CASH BALANCE
JUNE 30 1951
Bank Balances
TennilleTennille Bkg Co
ThomastonCitz Sou Bank
ThornasvilleBank of Thomas County
Commercial Bank
ThomsonBank of Thomson
First Nat Bank
TiftonBank of Tifton
Citizens Bank of Tifton
Farmers Bank
ToccoaBank of Toccoa
Citizens Bank
UnadillaExchange Bank
Union PointBank of Union Point
Farmers Bank
ValdostaCitz Sou Nat Bank
First Nat Bank
VidaliaDarby Bkg Co
Vidalia Bkg Co
ViennaCitizens Bank
Villa RicaBank of Villa Rica
WadleyBank of Wadley
Warner RobinsCitizens State Bank
WashingtonFarmers Merchants Bank
Washington Loan Bkg Co
WaycrossFirst Nat Bank
Commercial Bank
WaynesboroBank of Waynesboro
First Nat Bank
West PointFirst Nat Bank
WinderBank of Barrow
Peoples Bank
WoodbineCamden County State Bank
WoodburyWoodbury Bkg Co
WoodlandWoodland Bank
WoodstockBank of Woodstock
WrightsvilleBank of Wrightsville
Exchange Bank
ZebulonBank of Zebulon
Depository
Deposit Bond
Balance Thousands
5000000
9991627
14978496
12396534
4000000
2500000
5997731
2500000
3454996
2467622
2500000
2500000
3450000
5450000
8961540
5490955
4452764
5000000
4983889
2500000
2486504
2500000
5000000
13375849
14960935
6815809
7965261
5266113
7500000
2500000
3000000
2990051
4994586
995162
6000000
6000000
5000000
4000000
50
100
150
150
40
25
60
25
50
25
25
25
40
55

55
45
50
50
25
35
25
50
185
161
150
80
52
100
25
49
30
50
10
60
100
50
50
Total Bank Balances 4865612117859
STATE TREASURY
CUSTODY ACCOUNTS
ANALYSIS OF CASH BALANCE
JUNE 30 1951
Depository
Deposit Bond
Bank Balances Balance Thousands
Cash and Checks for Deposit 11225641
Total Cash and in Bank 4876837758
Claim against R M Fabian or his surety for amount
of shortage to June 30 1951 619000
4877456758
Depository bond coverage is combined for all
accounts in the named bank in all locations
Memo Special audit to August 18 1951 to be in
cluded in report of next fiscal year ending
June 30 1952 claim against R M Fabian or
his surety for amount of shortage July 1
1951 to August 18 1951 110500860
STATE TREASURY
CUSTODY ACCOUNTS
ANALYSIS OF SPENDING UNITS ALLOTMENT BALANCES
JULY 1 1950 AND JUNE 30 1951
Balances
July 1 1950 June 30
1951
Audits Dept of
Capitol Square Improvement Committee
Commerce Dept of
Comptroller General
Confederate Pensions Dept of Pensions
Conservation
Oil Gas Commission
Parks Dept of
General Operations
Veterans Park Development
Education Dept of
General Assembly
Governor
General Operations
Contingent Fund
Public Buildings and Grounds
Public Buildings and Grounds Special Repairs
Highways Dept of
Matching Federal Aid
Housing Authority
Judicial
Supreme Court
Court of Appeals
Superior Courts
Judicial Council
Labor Dept of
Employment Security Agency
Law Dept of
Library
Court Reports
Pardons and Paroles Board of
Ports Authority
Public Health Dept of
Hospital Construction Program
Public Service Commission
Public Welfare Dept of
Institutions Buildings Equipment
Teacher Retirement System
Treasury Dept of
Public Debt Principal
Public Debt Interest
Public Debt W A Warrants
Veterans Service Office
775455
2000000
2000000
295000
4355800
2076860
2500000
151294585
18379837
3064955
334920174
1324248
1834410
1780260
2110072
391765
6500000
500000
418091
33500
526379
180306939
100000
3750500
500000
100000
00
00
00
00
4123500
27688
00
8067464
3192318
17987516
286651
195304
180610
2771060
326754070
801718
252407
1163355
2059513
710201
597877
45754
346210938
96115
24915713
3750500
500000
100000
9999
721838830 744800271861
STATE TREASURY
CUSTODY ACCOUNTS
ANALYSIS OF PAYMENTS TO COUNTIES FROM EARNINGS
ON FEDERAL LANDS THEREIN
YEAR ENDED JUNE 30 1951
NATIONAL FOREST RESERVE FUND
50 of Earnings of National Forest Area in Georgia onehalf each to the
county authority and to the County board of education at 09890120579 per acre
COUNTY
Banks
Catoosa
Acres
446
6
Chattooga 12537
Dawson 5249
Fannin 95239
6491
Floyd
Gilmer
Gordon
23166
6941
Habersham 42246
Hall 2
Jones 4592
Lumpkin 56410
Murray 35237
Rabun 141297
Stephens 21654
Towns 52235
Union 87781
Walker
White
15284
41089
Whitfield 11084
Amount
4411
60
123992
51913
941925
64197
229115
68647
417818
20
45415
557902
348498
1397444
214161
516610
868165
151161
406375
109622
658986 6517451
NATIONAL FLOOD CONTROL FUND
75 of earnings of Flood Control Area onehalf each to the county authority
and to the county board of education
Bartow 12825
Columbia 14438
Lincoln22LQ6
49369862
STATE TREASURY
CUSTODY ACCOUNTS
SUMMARY
INTRODUCTION
GENERAL FUND
This report takes into consideration all State revenue collections
paid into the State 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 These are Superior Court Retirement Funds and
Land Title Registration Fund
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
Property Commission
CURRENT FUNDED REVENUE
Revenue receipts funded into the State Treasury by the various
revenue collecting units in the fiscal year ended June 30 1951
amounted to 15333863109 which was 2797736112 in excess of
the 12536126997 revenue receipts the previous year and 43357
71028 more than receipts for the fiscal year ended June 30 1949863
STATE TREASURY
CUSTODY ACCOUNTS
ALLOTMENT TO SPENDING UNITS
The 15333863109 revenue receipts together with cash balance
of 2594646809 in the General Fund at the beginning of the fiscal
year made a total of 17928509918 available
From these available funds 13919555219 was allotted through
budget approvals to the several departments of the State for operating
costs in the fiscal year and 4008954699 remained as a cash balance
in the General Fund on June 30 1951
The 13919555219 allotted to the various spending units in the
year ended June 30 1951 is an increase of 1198551202 over the
12721004017 allotments for the previous fiscal period ended June
30 1950 and 3083527870 in excess of the 10836027349 allotted
two years ago
REVENUE COLLECTIONS
Collections by the Treasury as a revenuecollecting agency in the
year ended June 30 1951 amounted to 58737489 and consisted of
130200 dividends on investments 54000000 W A Railroad rent
als 3000000 Henry Grady Hotel Grounds rents and 1607289
from bond deposit fees miscellaneous sales and other sources
PRIVATE TRUST FUNDS
Private Trust Funds held June 30 1951 were 68800000 Federal
Grants to Department of Labor and 971492 to the Education Depart
ment 2324050 U S Income Tax Withholdings 2511679 Superior
Court Judges Retirement Fund 669679 Solicitors General Retire
ment Fund 47730893 Teacher Retirement System deposits
693995 Land Title Registration Fund and 744800271 in Sinking
Fund for retirement of State Debt and undrawn budget allotments
previously referred to making a total of 868502059
GENERAL
Alteration and falsification of State Treasury records
and the fraudulent appropriation of State funds for per
sonal benefit and the later restitution of same
Code Section 262801 makes it unlawful for any officer servant
or other person employed in any public department to fraudulently864
STATE TREASURY
CUSTODY ACCOUNTS
appropriate public funds for his personal benefit and the same code
section provides a penalty for such acts
Code Section 899903 makes it unlawful for any public officer or
other person to alter or falsify any document belonging to any public
office within this State and the same code section provides a penalty
for such acts
Code Section 401805 provides that the State Auditor shall audit
all accounts and make reports thereon and in which report the State
Auditor shall call special attention to any illegal improper or unneces
sary expenditures or failures to keep records and vouchers required
by law and all inaccuracies irregularities and shortages and shall
file same for use of the Press of the State
On the afternoon of August 17 1951 the State Auditor did notify
the Honorable George B Hamilton State Treasurer of apparent dis
crepancies in the accounts handled by R M Fabian Chief Accountant
of the State Treasury and the request was made that the State Treas
urer and Mr Fabian come to the State Auditors office on the morning
of August 18 1951 for the purpose of explaining said transactions
Late on the evening of August 17 1951 State Treasurer George B
Hamilton advised the State Auditor by telephone that Mr R M
Fabian had admitted falsification of Treasury records and the appro
priation of State Treasury funds for his personal use and that they
would be in the State Auditors office on the morning of August 18
with a full signed statement of same
Mr R M Fabian did appear in the State Auditors office on the
morning of August 18 1951 accompanied by Honorable George B
Hamilton State Treasurer and the following documents were filed
August 18 1951
Mr B E Thrasher
State Auditor
State Capitol
Atlanta Georgia
Dear Ed
In response to your call yesterday citing an apparent discrepancy
in the statement of the First National Bank of Atlanta beg to advise
that I have made a personal investigation and transmit herewith a full865
STATE TREASURY
CUSTODY ACCOUNTS
confession of R M Fabian Sr whose employment I have terminated
immediately
I am enclosing also copy of letter of notice to the Bonding Company
Yours truly
George B Hamilton Signed
STATE TREASURER
August 18 1951
Fidelity and Deposit Company of Maryland
Southeast Department
10 Pryor Street Bldg
Atlanta Georgia
Gentlemen
There has developed an apparent shortage in the accounts of
Richard M Fabian Sr All books and records have been delivered to
the State Auditor who will ascertain the amount involved
I am writing you this letter to officially give you notice of the
shortage
Yours very truly
Geo B Hamilton Signed
STATE TREASURER
August 18 1951
Hon Geo B Hamilton
State Treasurer
Atlanta Ga
Dear Mr Hamilton
Please accept this as my resignation effective as of this date
Due to my unworthiness in handling your books I have falsified
certain deposit slips and bank statements The amount involved is
623500 from July 1 1950 to June 30 1951 This amount is reflected
in the First National Bank Atlanta Ga account It is hard to set down
on paper how I feel I am only trying to make restitution some way for866
STATE TREASURY
CUSTODY ACCOUNTS
the misery that I have brought down on so many To say I am sorry
will not be enough The days ahead will show my sorrow There are
additional amounts also in the month of July and August to date
Witnessed
H A Hixon
Leroy Pharr
R M Fabian
Upon the receipt of the above quoted documents the audit was com
pleted and the following notice was transmitted as quoted below
August 20 1951
Hon George B Hamilton
State Treasurer
State Capitol
Atlanta Georgia
Dear George
We have finished checking the accounts with reference to R M
Fabian of your office and inasmuch as he is bonded to you in your
capacity as State Treasurer this is to advise you that the shortage
determined is 619000 in the fiscal year ended June 30 and 110500
in the period July 1 to August 18 making a total of 729500 the detail
of which will be carried in full in the formal audit report
Please advise me immediately as to whether or not restitution can
be made of this money or if it will be necessary for a claim to be made
on the surety bond of Mr Fabian
Confirming my verbal statement to you and Mr Fabian the matter
of restitution of the funds does not imply in any manner that Mr
Fabian will be relieved of the liability for the illegal acts which he
committed as this is a matter that is entirely out of my jurisdiction
Thanking you for your unqualified assistance in connection with
this account I am with best wishes
Sincerely yours
B E Thrasher Jr SignedJ
B E Thrasher Jr
State Auditor867
STATE TREASURY
CUSTODY ACCOUNTS
The difference of 45 in the amount in the statement of Mr R M
Fabian and the final results of the audit was found to be an error in
the accounts and not chargeable as part of the shortage of Mr Fabian
Under date of August 21 the following quoted communication was
received from Honorable George B Hamilton State Treasurer per
taining to the restitution of the funds
August 21 1951
Honorable B E Thrasher Jr
State Auditor
State Capitol
Atlanta Georgia
Dear Ed
This is to advise you that I have this day received a cashiers check
from Mr H C Fabian in the amount of 729500 to cover shortage in
accounts of R M Fabian Sr as per your letter of August 20 and have
deposited this money in the First National Bank of Atlanta
I am notifying the Fidelity and Deposit Company of Maryland that
payment has been made
Yours very truly
Geo B Hamilton Signed
STATE TREASURER
Detail charges of alteration and falsification of State
Treasury records and the fraudulent appropriation of
State funds for personal use by R M Fabian Chief
Accountant of the State Treasury which are illegal under
State law as previously cited
Mr R M Fabian Chief Accountant of the State Treasury did
between the dates of August 1 1950 and August 14 1951 alter cash
clearings deposits prepared and transmitted to him by the Cashier
of the State Treasury office for the purpose of depositing same and
did withhold numerous items from the prepared deposits thereby
diverting State Treasury funds tothe personal benefit of himself
Mr R M Fabian did between the above dates mentioned falsify868
STATE TREASURY
CUSTODY ACCOUNTS
the deposit records as to numerous items and as to the total of the
respective deposits
Mr R M Fabian did alter and falsify the First National Bank of
Atlanta bank statement for the month of June 1951 after same had
come into his possession by typing thereon an amount designed to
represent that a check had been paid by the bank in the amount of
623500 which was done in an effort to balance the bank account and
to cover the shortage of 619000 which he has incurred prior to the
date of June 30 1951
In making the audit it was necessary to extend the examination
beyond the end of the fiscal year June 30 1951 to August 18 1951 in
order to report the truth with reference to the above transactions
The detail of the items involved in the above charges is as follows
PERIOD JULY 1 1950 JUNE 30 1951
Date of Deposit Cash Clearings Alteration and
Items Altered and Falsification
Withheld from Deposit of Total of Deposit
First National Bank for Personal Benefit
of Atlanta of R M Fabian From To
Aug 2 1950 29000 1867711 1838711
Sept 25 1950 2500 820099 817599
Oct 6 1950 12500 483465 470965
Oct 10 1950 10000 2500
32500 45000 15000 524703 998683 479703
Oct 18 1950 983683
Oct 24 1950 20000 284272 264272
Oct 30 1950 5500
10000 15500 20000 731216 477753 715716
Nov 9 1950 457753
Nov 22 1950 7500
20000 27500 7500 510881 1522343 483381
Dec 1 1950 1514843
Dec 11 1950 20000 1045431 1025431
Dec 11 1950 7500 365702 358202
Dec 28 1950 21000 7500 10000
7500 46000 2880173 2834173
Jan 18 1951 10000
20000 30000 556766 526766
869
STATE TREASURY
CUSTODY ACCOUNTS
PERIOD JULY 1 1950 JUNE 30 1951 Contd
Date of Deposit Cash Clearings
Items Altered and
Withheld from Deposit
First National Bank for personal Benefit
of Atlanta of R M Fabian
Feb 2 1951 20000
7500
3500 31000
Feb 6 1951 4000
Feb 14 1951 20000
Feb 20 1951 5000
Feb 20 1951 5000
15000 20000
Mar 5 1951 22000
Mar 19 1951 10000
10000 20000
Mar 28 1951 10000
10000 20000
Apr 5 1951 25000
Apr 17 1951 5000
Apr 18 1951 2500
Apr 24 1951 8500
May 7 1951 22500
May 14 1951 5000
May 21 1951 7500
7500 15000 751257
May 28 1951 7500
2500
5000 15000 1629118
June 5 1951 17500
8000 25500 1908451
June 14 1951 10000 621882
June 20 1951 10000
10000 20000 314211
June 27 1951 5000
10000 15000 434944
June 28 1951 10000 581874
Shortage Charged to
R M Fabian at
June 30 1951 619000
Alteration and
Falsification
of Total of Di jposit
From To
3418613 3387613
1012590 1008590
597201 577201
455562 450562
3709941 3689941
3952263 3930263
1517785 1497785
482880 462880
431358 406358
3543941 3538941
610059 607559
291080 282580
813398 790898
348361 343361
736257
1614118
1882951
611882
294211
419944
571874870
STATE TREASURY
CUSTODY ACCOUNTS
PERIOD JULY 1 1950 AUGUST 18 1951 Contd
Date of Deposit
First National Bank
of Atlanta
Cash Clearings
Items Altered and
Withheld from Deposit
for Personal Benefit
of R M Fabian
Alteration and
Falsification
of Total of Deposit
July 6 1951
July 13 1951
Aug 3 1951
Aug 13 1951
7500
15000
40000
38000
10000
22500
From
1144597
647520
885789
1321001
To
1104597
609520
875789
1298501
Shortage charged to
R M Fabian in
period July 1 1951
to Aug 18 1951
110500
Grand Total Shortage
Charged to R M Fabian
729500
Mr R M Fabian has been an excellent and diligent employee of
the State Treasury office since April 15 1937 except for a period in
the U S Navy during the Second World War and it is with sincere
regrets that since August 2 1950 by his actions reported herein he
has damaged a previously established reputation of honesty and integ
rity After Mr Fabian acknowledged the falsification and shortage as
herein reported he did in every way possible cooperate in furnishing
information to complete the audit
The above cited case of Mr R M Fabian should in no way reflect on
the honesty and integrity of Honorable George B Hamilton State
Treasurer and other officials and employees of the Department as
none of them had any knowledge whatsoever of the transactions
reported herein
Under the circumstances State Treasurer George B Hamilton is
to be commended for his faithfulness to his oath of office and for his
diligent efforts in promptly getting the facts pertaining to the charges
made in the report He has constantly evidenced the ultimate in cooper
ation with the State Auditor in establishing procedures that would
protect public funds handled in his office
Except as above noted the records of the State Treasurers office
are excellent and all funds are handled in a legal and proper manner871
PUBLIC CORPORATION
HERTY FOUNDATION872
HERTY FOUNDATION
STATEMENT OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1951
RECEIPTS
INCOME
State of Georgia
Earnings for Research
Dierks Lumber Co
Ebasco Services Inc
LibbyOwensFord Glass
Mattheson Chemical Co
Oswego Falls Corp
Pattulloch Dr H K
Rehm and Hass
Stilly Plywood Co
Talbot H E
U S Government
Total Income Receipts
NONINCOME
Loans Payable
Less Paid
445886
304783
15000
4000
87660
121750
94240
413606
538022
1248542
1000000
3273489
4273489
425000
925000 500000
TRUST FUNDS
U S Tax Withheld 78350
Less to U S Treasury 74170
4180
BALANCES JULY 1 1950
For Operations
In Bank
Petty Cash
15866
2500
Trust Funds
U S Tax
13366
17420
4054
3781723HERTY FOUNDATION
STATEMENT OP RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1951
873
PAYMENTS EXPENSE 1298256
49687
699497
77936
211018
2596
318792
54200
9652
750
Miscellaneous Subscription and Dues 16550
2738934
BALANCES JUNE 30 1951 For Operations 1018689 2500 1021189 21600
Petty Cash

Trust Funds U S Tax in Bank 1042789
3781723
874
HERTY FOUNDATION
CURRENT BALANCE SHEET
JUNE 30 1951
ASSETS
CASH AND IN BANK
LIABILITIES RESERVE SURPLUS
LIABILITIES
None Reported
1042789
RESERVE
Trust Funds
U S Tax
21600
SURPLUS
For Operations
1021189
1042789875
HERTY FOUNDATION
SUMMARY
FINANCIAL CONDITION
The Herty Foundation ended the fiscal year on June 30 1951 with
a surplus of 1021189 and held 21600 in U S Income Taxes to
be remitted to the Federal Government No outstanding accounts pay
able or other current liabilities were reported
AVAILABLE INCOME AND OPERATING COSTS
The Foundation received 1000000 for its support from the State
Department of Forestry in the year ended June 30 1951
In addition to the 1000000 State funds provided the Foundation
received 3273489 from earnings for research making total income
receipts for the year 4273489 After liquidation of the 13366 over
draft at the beginning of the period there remained 4260123 avail
able with which to meet the years operating costs
2738934 of the available funds was expended in the year for
current operating expenses 500000 was used to liquidate outstand
ing loans payable and 1021189 remained on hand June 30 1951
and will be available for expenditure in the next fiscal period
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 following
YEAR ENDED JUNE 30th
Personal Services
Travel Expense
Supplies and Materials
Communication Services
Heat Light Power Water
Printing Publicity
Repairs
Rents
Insurance
Indemnities
Interest
Miscellaneous
Moving Plant
Totals
1951 1950 1949

1298256 1762875 1316626
49687 43166 60730
699497 944885 568239
77936 68938 60790
211018 253220 136602
2596 12695 6010
318792 128825 169692 500
54200 78078
750 3650
9652
16550 13689 1900
1989229
900000
2738934
5295600
3224739
Number of Employees June 30th876
HERTY FOUNDATION
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
Travel expenses paid to Shelby Myrick in the year for trips to
Washington D C and Atlanta Georgia were not supported by
detailed expense account vouchers
Travel expense paid to Walter Hendrix shows 1400 for meals and
tips Tips are expenses not properly chargeable against State funds
All receipts disclosed by examination have been accounted for and
except as noted expenditures for the period under review were sup
ported 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 year877
PUBLIC CORPORATION
HOSPITAL AUTHORITY878
PUBLIC CORPORATION
HOSPITAL AUTHORITY
COMPARATIVE STATEMENT OF RECEIPTS AND PAYMENTS
J Year Ended
une 30 1951 June 30 1950
RECEIPTS Income Receipts Rentals 1000000 38420 363475 100 00
NonIncome Receipts Private Trust Funds 35700
Cash BalancesJuly 1st Budget Funds 1024625
Private Trust Funds 8820

1401995 1069145
PAYMENTS Expenses Personal Services 1 660000 300 00 660000
Communication 300
Stationery and Supplies 850
Total Expense 660300 38520 703175 00 661150
NonCost Private Trust Funds 44420
Cash BalancesJune 30th Budget Funds 363475
Private Trust Funds 100

1401995 1069145
PUBLIC CORPORATION
HOSPITAL AUTHORITY
BALANCE SHEET
AS AT JUNE 30 1951
879
ASSETS
Current Assets
Cash in Bank
Budget Funds
Fixed Assets
Land and Land Improvements
Buildings and Equipment
1201313
415583136
703175
416784449
417487624
LIABILITIES
Current Liabilities
Surplus
Available Fund
Invested in Lands Improvements
Buildings and Equipment
703175
416784449
00
417487624
417487624880
PUBLIC CORPORATION
HOSPITAL AUTHORITY
W R Osborn Company
Certified Public Accountants
Atlanta Georgia
July 19 1951
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 Auth
ority State of Georgia for the year ended June 30 1951 and submit
herewith our report together with the relative statements enumer
ated in the index on the preceding page
The State Hospital Authority a body corporate and politic was
duly created and is existing under the Act of the General Assembly of
the State of Georgia approved February 1 1939
The asset and liability accounts as at June 30 1951 were veri
fied as hereinafter described The Authority received 1000000 rental
income from the Milledgeville State Hospital The vouchers and
cancelled checks for all payments were examined
ASSETS
Cash on deposit was verified by a certificate received from the
depository and was as follows
Fulton National Bank Atlanta GeorgiaMain Office
Expense Account Revolving Fund703175
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 1951 All
employees withholding tax deductions had been remitted to the Col
lector of Internal Revenue
A statement of Available Fund Surplus for the year under review
is shown in Exhibit The balance at June 30 1951 was 703175
Respectfully submitted
W R Osborn Company
Certified Public Accountants881
PUBLIC CORPORATION
JEKYLL ISLAND STATE PARK AUTHORITY882
SALES
May 2
May 30
PUBLIC CORPORATION
JEKYLL ISLAND STATE PARK AUTHORITY
RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1951
RECEIPTS
Western Branch Diesel Sales Service
West Norfolk Va
2 Diesel Electric Generators
GE 100KW
Westinghouse 125 KVA
1 General Distribution Switchboard
All repair and replacement parts and supplies for use
upon Diesel Elec Generators as above
Georgia Power Co
8 Surplus Transformers
10 Junk Transformers
65600
5397
555151
55151
70997
681299
None
PAYMENTS
BALANCE JUNE 30 1951
Fulton National Bank
Trustee Account
681299883
PUBLIC CORPORATION
JEKYLL ISLAND STATE PARK AUTHORITY
SUMMARY
INTRODUCTION
The Jekyll Island State Park Authority was created as a public cor
poration by Legislative Act approved February 13 1950 and is com
posed of five members
Under the provisions of this Act and amendment approved Febru
ary 21 1951 the Authority is granted a lease for a term of ninety
nine 99 years to all of that island of the State of Georgia County of
Glynn known as Jekyll Island By the same Acts the Authority is
authorized to issue negotiable revenueanticipation certificates for
the purpose of paying all or any part of the cost of the acquisition
construction alteration subdivision development improvement main
tenance and other charges incident thereto in connection with any
facilities or projects as defined in the Act
AVAILABLE INCOME AND OPERATING COSTS
The only receipts of the Authority to the end of the fiscal year on
June 30 1951 came from sales of equipment as detailed in the within
report and amounted to 681299 No expenditures had been made
from these funds in the period under review and the amount remained
on hand June 30 1951 in the Trustee Account
GENERAL
The five members of the Jekyll Island State Park Authority at
June 30 1951 were
D B Blalock Chairman
John K Calhoun SecretaryTreasurer
H E Barrett
Mike Benton
J D Compton
All funds disclosed by examination have been accounted for
Appreciation is expressed to the members and staff of the Author
ity for the cooperation and assistance given the State Auditors office
during this examination and throughout the year885
PUBLIC CORPORATION
STATE PORTS AUTHORITY886
PUBLIC CORPORATION
STATE PORTS AUTHORITY
CURRENT BALANCE SHEET
JUNE 30 1951
ASSETS
Revenue Accounts
Cash and in Banks 26928751
U S Securities 20017727
Bond Accounts
Cash in Bank 8102772
U S Securities 528508652
Accounts Receivable
Revenue Account
LIABILITIES RESERVE SURPLUS
LIABILITIES
Accounts PayableRevenue Funds 460095
Accounts PayableBond Funds 18452775
RESERVES
Bond FundsFor Improvements 518158649
Unearned IncomeRevenue Fund 2756945
SURPLUS
Revenue Funds
For Operations
46946478
536611424
7006275
590564177
18912870
520915594
50735713
590564177PUBLIC CORPORATION
STATE PORTS AUTHORITY
BOND ACCOUNT
YEAR ENDED JUNE 30 1951
RECEIPTS
887
INCOME
Accrued Interest on Bonds at Date of Sale
Interest on Investments
Net Income Receipts
NONINCOME
Sale of Bond Issue
2347911
3282269
5630180
550000000
555630180
PAYMENTS
EXPENSE
Personal Services
Travel Expense
Printing
Advertising
Express
Interest on Bonds
OUTLAY
Contract Espy Paving and Const Co
BALANCES JUNE 30 1951
Trust Co of Georgia
7852772
Liberty Nat Bank and Trust Co 250000
U S Treasury Bills 478178798
U S Treasury Notes 50329854
3916300
126595
75300
17764
92
8750000
12886051
6132705
19018756
536611424
555630180888
PUBLIC CORPORATION
STATE PORTS AUTHORITY
STATEMENT OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1951
RECEIPTS
REVENUE
Earnings
Rents
Storage and Processing
Interest on U S Treasury Bill
Sales Timber
Sales Miscellaneous Junk
Recovery
Fire DamageState
Hail
Total Income
7606936
60152877
32383
600000
66950
540382
12592
68459146
552974
69012120
NONINCOME
Loans Payable 9843969
Less Paid 9843969
TRUST FUNDS
U S Tax Withheld 895916
Less to U S Treasury 895916
Group Insurance Withheld 68622
Less Remitted 68622
U S Bonds Withheld 84200
Less Bonds Purchased 84200
BALANCES JULY 1 1950
For Operations
16317203
85329323889
PUBLIC CORPORATION
STATE PORTS AUTHORITY
STATEMENT OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1951
PAYMENTS
EXPENSE
Personal Services
Travel Expense
Supplies and Materials
Communication
Lights and Power
Printing
Advertising
Rents
Repairs
Insurance and Bonding
Miscellaneous
Freight Express and Drayage
Subscription and Dues
Entertainment and Promotion
Interest on Loan
Exchange
Floral Offering
Indemnities
23073971
359414
5888326
192966
233089
37870
851379 889249
2185
343572
3391189
Total Expense Payments
OUTLAY
Equipment
Total Cost Payments
BV LANCES JUNE 30 1951
1592979
77400
21202
1640
123
1500
11950
1706794
36080755
2302090
38382845
46946478
85329323890
PUBLIC CORPORATION
STATE PORTS AUTHORITY
SUMMARY
FINANCIAL CONDITION
The State Ports Authority and Savannah Ports and Terminal Facil
ities ended the fiscal year on June 30 1951 with a surplus of 507
35713 after providing the necessary reserve of 18912870 to cover
outstanding accounts payable and reserving 2756945 for unearned
income and 518158649 of Bond Funds for improvements
AVAILABLE INCOME AND OPERATING COSTS
Earnings of the Authority in the year from rents storage sales
and other sources were 68459146 and 552974 was received from
insurance for fire and hail damage making total receipts for the period
69012120
The 69012120 receipts together with the 16317203 cash
balance on hand at the beginning of the year made a total of 853
29323 available
36080755 of the available funds was expended in the year for
current operating expenses and 2302090 was paid for purchase of
new equipment leaving a cash balance on hand of 46946478 at the
end of the fiscal year
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the follow
ing statement891
PUBLIC CORPORATION
STATE PORTS AUTHORITY
YEAR ENDED JUNE 30
Personal Services
Travel
Supplies Materials
Communication
Lights and Power
Printing Publicity
Repairs
Rents
Insurance Bonding
Equipment
Miscellaneous
Total Expense Payments
Outlay
E quipment
Railway Tracks
Savannah QM Depot
1951 1950 1949
P 23073971 13983839 18634629
359414 24579 251454
5888326 2310051 175264
192966 166284 114189
233089 252607 81340
889249 409130 55250
343572 80912 30926
2185 13950 63250
3391189 2418194 2477563 347815
1706794 299079 132579
P 36080755 19958625 22364259
2302090 2007163
367003 415953
38382845 22332791
80810000
103590212
Number of Employees at June 30
BOND ACCOUNT
93
17
15
Receipts of this fund in the year ended June 30 1951 were 5556
30180 of which 550000000 was from sale and issue of revenue
bonds 2347911 from accrued interest on bonds at date of sale and
3282269 interest on investments
Expenditures in the year from this fund were 3916300 for per
sonal services 8750000 for interest on bonds 219751 for travel
printing and other expense and 6132705 paid on construction con
tract to Espy Paving and Construction Company a total for the period
of 19018756 This left a balance in the fund at June 30 1951 of
536611424 of which 18452775 is reserved for liquidation of out
standing accounts payable and 518158649 will be available for
improvements in succeeding fiscal periods
GENERAL
The State Ports Authority was created by Legislative Act approved
March 9 1945 which reads in part as follows
Section 2State Ports Authority There is hereby created a body892
PUBLIC CORPORATION
STATE PORTS AUTHORITY
corporate 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 corporation
Section 4 4To appoint and select officers agents and
employees including engineering architectural and construction
experts and attorneys and fix their compensation
Section 4 8To borrow money for any of its corporate pur
poses 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 pri
vate corporations performing similar functions which is not in
conflict with the Constitution and Laws of this State
Legislative Act approved February 17 1949 changed the name
from State Ports Authority to Georgia Ports Authority
At the close of the period under review the Ports Authority owned
and had in operation the following motor vehicles
1950 Buick Sedan Assigned to Mr Sweet
1951 Willis Jeep Used on lot
1951 Willis Jeep Used on lot
1942 Chevrolet Sedan Used on lot
1942 Plymouth
1940 Jeep
Expenditures by the Georgia Ports Authority a public corporation
are not under State Budget Control the State laws relating to pur
chases or the laws pertaining to purchasing and operation of motor
vehicles and are not subject to the restrictions imposed on the expendi
ture of public funds
If this agency were subject to State laws in the same manner as all
other State Agencies the following expenditures would be disallowed
as being illegal or improper
Savannah Chamber of Commerce 11151 Mr Henry Sweet 4000
D Leon Williams 3951 Promotional Expense 17420
Sidney McGee 6751 Tips 179
Floral Offering 62051 1500
Entertaining Visitors No 478 2782
1950 Buick Automobile Motor 61408687
Assigned to Mr Sweet 291040893
PUBLIC CORPORATION
STATE PORTS AUTHORITY
The above items are called to the attention of the General Assembly
so that action may be taken if desired to clearly define the powers of
this Authority which was created by Legislative Act
See separate audit filed on the receipt and expenditure of State
funds by the State Port Committee for additional information on
the overall operations of the activities in connection with State Ports
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 year894
PUBLIC CORPORATION
STATE PORTS AUTHORITY
REVENUE RECEIPTS
YEAR ENDED JUNE 30 1951
RENTS
Altman P C
Beck Motor Lines
Bedford W H
Bergman R E
Cannon M G
Crosby J E Service Station
Dixie Asphalt Co
Dorsey Mrs William
Garden City Civic Association
Goebel Construction Co
Goodrich Ivan
Grovestein P G
Hughes W A
Lee Mrs D R
McGee N A
Polk Merril A
Port of Savannah Warehouse Co
Poteet Kenneth
Savannah Machine and Foundry Co
Savannah Port Authority
Savannah Sugar Refinery
Scarboro Ben D
Southland Oil Co
State Highway Dept
Tetley Tea Co
U S Engineers
PROCESSING AND STORAGE
Acorn Refining Co
Allenberg Cotton Co
Andrews Clayton Co
Andrews C L Co
Andrews and Ludlam
Armour and Co
Armstead R A and Co
Barringer L F and Co
Bates E A and Co
Bradley and Baker
Bradshaw Charles H and Co
Compedera A and Co Inc
Capps C W and Sons
Cail Lee Cotton Co
31200
5000
8109
9300
33950
65400
111665
9100
100
5250
58200
31000
24800
18600
1000
13000
659796
19500
41800
5000000
300000
21000
20000
90000
1000000
29166
1920
161045
4362311
10652
26175
92297
2390
7602448
1574
344770
75400
1495192
1434
6720

7606936
895
PUBLIC CORPORATION
STATE PORTS AUTHORITY
REVENUE RECEIPTS
YEAR ENDED JUNE 30 1951
PROCESSING AND STORAGE Contd
Cheshire Sullivan and Conally
Cochran Brothers
Coleman F W
Commodity Credit Corp
Cook and Co
Cooper Motor Lines
Cotton Import and Export Co
Crespi Cotton Co
Dillard and Coffin Co
Espy Paving and Const Co
Estene Brothers Co Inc
Farris and Co
Federal Compress and Whe Co
Georgia Military District
Goedeckle Otto
Hall Howard Co
Hohenberg Bros Co
Howard Cotton Co
James John S
Jones C I Co
Linberger Bros Inc
Lowry S T Co
Manget Bros Inc
McFadden George H Bros
Michael J R Jr
Newberger Co
ONeal Bros Inc
Pell Cotton Co
Reeves Thomas F
Rivers Dan Mills
Roberts and Co
Savannah Bonded Warehouse
Sikeston Compress and Whe Co
Smith George B and Co
Smith Eugene B Co
South Atlantic Steamship Lines
Southern Cotton Oil Co
Sprunt Alexander
Strachen Shipping Co
Swearenger H N Co
Tetley Tea Co
Tolar Hart and Holt Mills
Towner Ben W Co
11425
19280
1025
28215141
692674
30004
550900
226996
125
40992
4980
6905
400
9953
957595
72455
806971
1025
194978
7825
9855
17845
7525
7871252
143444
70
87499
171100
256040
65775
4818
2266302
160
25844
200711
76800
5000
56563
187355
12250
101942
370
5580896
PUBLIC CORPORATION
STATE PORTS AUTHORITY
REVENUE RECEIPTS
YEAR ENDED JUNE 30 1951
PROCESSING AND STORAGE Contd
Treasurer of U S 4950
Treasurer of U S CCC 2207057
Treasurer of U S EAC 24870
U S Board of Cotton Examiners 675
U S Rubber Co 14871
U S Sugar Refinery 166661
Volkhart Bros Inc 41290
Walker Joseph Co 710
White Bros Co 7275
Willingham Cotton Mills 4725
Williamson and Northrup Inc 69716
60152877PUBLIC CORPORATION
STATE PORTS AUTHORITY
DETAIL OF EQUIPMENT PURCHASES
YEAR ENDED JUNE 30 1951
897
Plumbing ToolsMiscellaneous
1 Smith L C 218 Cutting Assembly
1 Ton Blue Boy Hoist
HoseLadders and Other Fire Fighting Equip
1 G S 452 C80 Degree Cutting Assembly
1 Walnut Exec Desk Side Arm Chair Tel Stand
Secty Desk Posture Chair
2050Ft Fire Hose
1 KMG Elite Royal Typewriter
4 Venetian Blinds
116 x 24 H D Tarpaulin
1 Green Sofa 3 Green Chairs
18Ft Length Suction Hose Connections
5 Walnut Side Arm Chairs
1 Walnut Costumer 1 Chrome Rack
1 Walnut Arm Chair
1 General Detroit 348 Siren
1 Hose Clamp
2 Plate Glass Desk Tops
1 Large Iron Safe
5 S W Pistols 38C with Holsters
2 Bicycles
6 Army Belts
13080 G E Electric Clock
1 Walnut Table
1 Plate Glass Desk Top
Pipe Fitting Tools Various
28N Ford Tractors No 8N3188798N319196
18N Ford Tractor No 8N320235
1 Power Hand Roller No PBR32
1 Long Reach Power Band Roller
120285 Amp Stationery Arc Welder
2 Ladders
Delta Power Woodworking Tools Mel
1 Delex Watchmans Clock
1 Remington Printing Calculator
11951 Chevrolet 1Ton Truck
Motor No JCA289981
1 Air Compressor 2 Spray Guns
1 Boiler Tube Expander
1 Asphalt Melting Kettle
2 Royal Typewriters
Discount taken in error on Tools
1039
3039
1892
33821
2643
36067
97850
12963
3300
3264
27825
8541
12348
4900
84i3
2180
4410
3149
20000
21413
7693
294
956
7324
2185
6420
276330
138165
5753
82500
28500
11340
62805
12587
46980
188237
66419
3308
29351
31000
1955898
PUBLIC CORPORATION
STATE PORTS AUTHORITY
DETAIL OF EQUIPMENT PURCHASES
YEAR ENDED JUNE 30 1951
11950 Buick Sedan 72R Motor No 61408687
11951 Willis Jeep Motor No 35 75633
15 Steel Deck 2Ton Trailers
11951 Willis Jeep Motor No 3J75072
1 Walnut Desk Swivel Chair 2 Arm Chairs
Lamp Wastebasket
3 Venetian Blinds
12 Warehouse Trailers
291040
137500
337500
137500
51995
3396
24000
2302090899
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY900
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
BALANCE SHEET
AS AT JUNE 30 1951
ASSETS
REVENUE FUND
Current Assets
Cash
On Hand 1000
On DepositFirst Nat Bank Atlanta Ga 1114451
1115451
Due From Construction Fund 18522
Trust Company of GeorgiaTrustee 200
SINKING FUNDSCURRENT
3 Revenue BondsSeries 1950
Cash on Deposit With Trust Company of
Georgia Atlanta GeorgiaTrustee
3 Revenue BondsSeries 1951
Funds to be Provided by Revenue Fund in
Accordance With Indenture
25267500
3166666
SINKING FUNDSDEFERRED
3 Revenue BondsSeries 1950
Funds to be Provided by Revenue Fund in
Accordance With Indenture 585000000
3 Revenue BondsSeries 1951
Funds to be Provided by Revenue Fund in
Accordance With Indenture 598333334
Balance Forward
1134173
28434166
1183333334
1212901673901
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
BALANCE SHEET
AS AT JUNE 30 1951
LIABILITIES
REVENUE FUND
Current Liabilities
Advance Rentals
Board of Regents 1500000
Surplus Deficit 365827
SINKING FUNDCURRENT
3 Revenue BondsSeries
1950Interest Payable 67500
Prorata Bonds Due at June 30
1951912 of 20000000 15000000
Accrued Interest Payable 4500000
Surplus 5700000 25267500
3 Revenue BondsSeries
1950Prorata Bonds Due
at June 30 1951
112 of 20000000 1666666
Accrued Interest Payable 1500000 3166666
SINKING FUNDSDEFERRED
3 Revenue Bonds
Series 1950 600000000
Less Prorata Bonds
Due at June 30 1951 15000000 585000000
3 Revenue Bonds
Series 1951 600000000
Less Prorata Bonds
Due at June 30 1951 1666666 598333334
Balance Forward
1134173
28434166
1183333334
1212901673902
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
BALANCE SHEET
AS AT JUNE 30 1951
ASSETS
Balance Forward
CONSTRUCTION FUND
3 Revenue Bonds
Series 1950
Cash on Deposit With
Trust Company of
Georgia Trustee
Ilah Dunlap Little Trust
Bd of RegentsTrustee
Cash on Deposit 10352964
Investments
U S Securities 40000000
Due From Alexander
Memorial Fund
InvestmentsSTiort Term
U S Securities
Land
Buildings 173336123
LessAmount Due From
Alexander Memorial Fund 463100
Funds Provided as Follows
Sale of Bonds
Par Value 600000000
Premium 6000000
Interest 250000
Interest on Investments 4548982
Accounts Payable 1000
Ilah Dunlap Little Trust 50352964
1212901673
37844859
50352964
463100
399618000
1000
172873023 661152946
661152946
6 Revenue Bonds
Series 1951
Cash on Deposit With
Trust Company of
GeorgiaTrustee 6570080
InvestmentsShort Term
U S Securities 597974167
500
Buildings 3555753
AddAmount Due
Revenue Fund 18522 3574275 608119022
2482173641
903
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
BALANCE SHEET
AS AT JUNE 30 1951
ASSETS Cont
CONSTRUCTION FUND Contd
Funds Were Provided as Follows
Sale of Bonds
Par Value 600000000
Premium 7850000
Interest 250000
By Revenue Fund 18522
Accounts Payable 500
608119022
LIABILITIES
Balance Forward
CONSTRUCTION FUND
3 Revenue BondsSeries 1950
Due Board of Regents
Construction Contracts
Architect Fees
Funds Invested in Land and Buildings
Funds Available for Furniture Equipm3nt
and Miscellaneous Items
1000
275240921
7377945
172874023
205659057
1212901673
661152946

3 Revenue BondsSeries 1951
Due Revenue Fund
Due Board of Regents
Construction Contracts
Architects Fees
Funds Invested in Lands and Buildings
Funds Available for Furniture Equipment
and Miscellaneous Items
18522
500
452876100
15245216
3574775
136403909
608119022
2482173641904
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
REVENUE FUND
STATEMENT OF RECEIPTS AND PAYMENTS
FOR THE PERIOD FROM FEBRUARY 24 1950 TO JUNE 30 1951
RECEIPTS
Income
Rentals
Advance RentalsBoard of Regents
35253000
1500000
36753000
PAYMENTS
Personal Services
Travel Expense
Supplies
Communications
Printing and Advertising
Rents
Bond Premiums
Advance to Construction Fund
Transfers to Sinking Fund
Cash Balances
First National Bank Atlanta Georgia
Cash on HandPetty Cash Fund
1114451
1000
1307496
68379
8170
17452
3330
1700
12500
1419027
18522
34200000
1115451
36753000905
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
SINKING FUND
STATEMENT OF RECEIPTS AND PAYMENTS
FOR THE PERIOD FROM FEBRUARY 24 1950 TO JUNE 30 1951
RECEIPTS
Transfer From Revenue Fund
PAYMENTS
Interest on 3 Revenue BondsSeries 1950
Cash Balance June 30 1951
34200000
8932500
25267500
34200000906
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
CONSTRUCTION FUND
STATEMENT OF RECEIPTS AND PAYMENTS
FOR THE PERIOD FROM FEBRUARY 24 1950 TO JUNE 30 1951
RECEIPTS
Sale3 Revenue BondsSeries 1950
Par Value
Premium
Interest
Interest on Investments
Sale3 Revenue BondsSeries 1951
Par Value
Premium
Interest
Ilah Dunlap Little Memorial Library Trust Fund
Board of RegentsTrustees
From Trustees of Ilah Dunlap Little Estate
Interest on Investments
600000000
6000000
250000
600000000
7850000
250000
50000000
352964
606250000
4548982
608100000
50352964
1269251946
PAYMENTS
3 Revenue BondsSeries 1950
Buildings
Construction Contracts
Architects Fees
Clerks of the Works
Preliminary Legal Administrative and
Other Overhead
3 Revenue BondsSeries 1951
Buildings
Architects Fees
Preliminary Legal and Other Overhead
Balances June 30 1951
Investments
Cash Balance
On Deposit by Trust Company of Georgia
Trustee
Ilah Dunlap Little Memorial Library
Trust Fund
Investments
Cash on DepositTrust Co of Georgia
148650540
19635237
3041896
2008450
2041913
1513840
40000000
10352964
173336123
3555753
997592167
44414939
50352964
1269251946907
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
W R Osborn Company
Certified Public Accountants
Atlanta Georgia
October 22 1951
B E Thrasher Jr
State Auditor
Atlanta Georgia
Dear Sir
We have made an examination of the records of the University
System Building Authority for the period from February 24 1950 to
June 30 1951 and submit herewith our report together with the state
ments enumerated on the preceding page
The University System Building Authority a body corporate and
politic was duly created and is existing under an Act of the General
Assembly of the State of Georgia approved February 25 1949 and
amended February 5 1951
The Authority which has perpetual existence consists of five
members two of whom shall be appointed by the Governor and the
remaining three shall be the Chairman of the Board of Regents the
Attorney General of the State of Georgia and the State Auditor
The Authority was created to provide additional buildings facil
ities and improvements at institutions or units under the control and
management of the Board of Regents of the University System of
Georgia The Authority issued revenue bonds for this purpose thereby
making it unnecessary for the State of Georgia to incur any indebted
ness for the construction of new educational facilities
Our examination consisted of a verification of the asset and liability
accounts at June 30 1951 a verification of cash receipts and payments
and a review of the construction contracts leases and operating
accounts for the period ended June 30 1951
ASSETS
REVENUE FUND
Cash on hand 1000 was verified by count Cash on deposit
1114451 was verified by direct communication with the First
National Bank Atlanta Georgia the depository908
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
The amount due from the construction fund 18522 represents
a payment for advertising which is chargeable to construction expense
The account Trust Company of GeorgiaTrustee 200 repre
sents the amount due the Authority in accordance with the trust in
dentures for acceptance of the trusts by the trustee
SINKING FUNDCURRENT
Cash on deposit with Trust Company of GeorgiaTrustee 252
67500 represents payments from the revenue fund to the trustee to
pay off the bonds and interest as they become due
CONSTRUCTION FUND
Cash on deposit with the Trust Company of GeorgiaTrustee
37844859 and 6570080 represents cash in the hands of the trustee
for payment on construction work as authorizations are made by the
Authority for bond series 1950 and 1951 respectively
The Board of Regents received from the trustees of the late Ilah
Dunlap Little 50000000 to be held for the Authority with the
provision that it be used for the construction of a memorial library
at Athens Georgia Interest earned on investments made by the Board
of Regents amounted to 352964 making a total of 50352964
Of the total amount 40000000 was invested in United States
Treasury Notes and 10352964 was on deposit with the Trust Com
pany of Georgia at June 30 1951 At the date of the audit these funds
were still held by the Board of Regents
The amount due from the Alexander Memorial Fund 463100
represents an expenditure made by the Authority and is reimbursable
by the Alexander Memorial Fund as per agreement
Investments 399618000 and 597974167 bond series 1950
and 1951 respectively represent temporary investments in United
States securities The securities are on deposit in the Trust Depart
ment of the Chase National Bank New York New York Trust receipts
for the securities were presented for our inspection909
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
LIABILITIES
REVENUE FUND
The amount of 1500000 shown as Advance Rentals from the
Board of Regents represents an advance to the Authority which
will be applied against rents in the future
SINKING FUNDCURRENT
Interest payable 67500 is the amount due and unpaid on series
1950 bonds at June 30 1951
Accrued interest on outstanding bonds Series 1950 and 1951 at
June 30 1951 amounted to 4500000 and 1500000 respectively
The bonds become due yearly in the amount of 20000000 for each
series 1950 and 1951 The prorata amount due at June 30 1951 for
bond series 1950 and 1951 was 15000000 and 1666666 respec
tively
SINKING FUNDDEFERRED
Amounts and maturity dates of 3 Revenue Bonds Series 1950 and
1951 are shown
CONSTRUCTION FUND
None of the projects were completed at June 30 1951
Construction contracts 275240921 and 452876100 for bond
series 1950 and 1951 respectively represent the balances which will
be due as work is completed on the projects
Funds available for furniture equipment and miscellaneous items
represent expenditures to be incurred after contracts for furniture are
signed salaries for the clerks of the works are paid and any other
undeterminable construction items that may arise are paid
GENERAL
The Authority authorized the construction of fifteen units during
the period under review to be financed by the issuance of two series
of revenue bonds in the amount of 600000000 each910
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
The land for the above units was deeded to the Authority by the
Board of Regents and the deeds were reviewed by us
The leases between the Board of Regents and the Authority were
inspected by us and the rents have been paid in accordance with the
leases
The Authority has made payments to the Sinking Fund Trustee
in accordance with the indentures
The Trust Company of GeorgiaTrustee has deposited securities
in the amount of 110000000 with the Trust Department of the First
National Bank Atlanta Georgia as security for the trust accounts
The revenue fund is secured by 20000000 in securities deposited
with the Trust Department of the First National Bank Atlanta
Georgia
Respectfully submitted
W R Osborn Company
Certified Public Accountants911
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
BONDS OUTSTANDING
AS AT JUNE 30 1951
University System Building Authority 3 Revenue Bonds dated October 1 1950
Payable through Trust Company of Georgia Atlanta or National City Bank of
New York New York City
Interest Coupons Payable SemiAnnually
October 1 and April 1
Issued and Outstanding June 30 1951Denominations of 100000
Maturity Amount Maturity Amount
10151 20000000 10166 20000000
10152 20000000 10167 20000000
10153 20000000 10168 20000000
10154 20000000 10169 20000000
10155 20000000 10170 20000000
10156 20000000 10171 20000000
10157 20000000 10172 20000000
10158 20000000 10173 20000000
10159 20000000 10174 20000000
10160 20000000 10175 20000000
10161 20000000 10176 20000000
10162 20000000 10177 20000000
10163 20000000 10178 20000000
10164 20000000 10179 20000000
10165 20000000 50 Series 10180 20000000
Total 19 600000000
912
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
BONDS OUTSTANDING
AS AT JUNE 30 1951
University System Building Authority3 Revenue Bonds dated June 1 1951
Payable through Trust Company of Georgia Atlanta Georgia or National City
Bank of New York New York City New York
Interest Coupons Payable SemiAnnually
June 1 and December 1
Issued and Outstanding June 30 1951Denominations of 100000
Maturity Amount Maturity 6167 Amount
6152 20000000 20000000
6153 20000000 6168 20000000
6154 20000000 6169 20000000
6155 20000000 6170 20000000
6156 20000000 6171 20000000
6157 20000000 6172 20000000
6158 20000000 6173 20000000
6159 20000000 6174 20000000
6160 20000000 6175 20000000
6161 20000000 6176 20000000
6162 20000000 6177 20000000
6163 20000000 6178 20000000
6164 20000000 6179 20000000
6165 20000000 6180 20000000
6166 Serie and 20000000 6181 20000000
Total 1951 600000000
1 WLill 1 Total 1950 951 Series 1200000000
1 Ulal JJUs
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
913
TOTAL
SERIES 1950 CONTRACT
Albany Georgia
Mens Dormitory at Albany State College
ContractorsS J Curry and Company Albany Georgia 16339500
Fort Valley Georgia
Library Building for Fort Valley State College
ContractorsCulpepper Edwards Pelham Georgia 18723300
Atlanta Georgia
Architectural Building for Georgia Institute of Technology
ContractorsJ A Jones Construction Co Inc Atlanta Ga 99426500
Americus Georgia
Dormitory Georgia Southwestern College
ContractorsJack Culpepper Tallahassee Florida 13864210
Statesboro Georgia Collegeboro
Laboratory School at Georgia Teachers College
ContractorsThe Coite Somers Company Vidalia Georgia 29400000
Cochran Georgia
Boys DormitoryMiddle Georgia College
ContractorsC C Samford Son Jacksonville Florida 12998300
Dahlonega Georgia
Womens DormitoryNorth Georgia College
ContractorsBaileyBrazell Construction Co Greenville S C 42762300
Douglas Georgia
Womens DormitorySouth Georgia College
ContractorsSouthern Construction Co Inc Augusta Ga 22634000
Athens Georgia
Hah Dunlap Little Memorial Library Athens Georgia
ContractorsVa Engineering Co Inc Newport News Va 145300000
Carrollton Georgia
Mens DormitoryWest Georgia College
ContractorsJones and Hardy Montevallo Alabama 21256300
422704410914
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
SERIES 1951
Athens Georgia
Girls Dormitory at University of Georgia Athens Georgia
ContractorsRay M Lee Company Atlanta Georgia
Athens Georgia
Boys Dormitory at University of Georgia Athens Georgia
ContractorsRay M Lee Company Atlanta Georgia
Collegeboro Georgia
Mens Dormitory for Georgia Teachers College Collegeboro Ga
ContractorsCoite Somers Company Vidalia Georgia
Atlanta Georgia
Library BuildingGeorgia Institute of Technology
ContractorsJ A Jones Construction Co Inc Atlanta Ga
Port Valley Georgia
Mens Dormitory for Fort Valley State College
ContractorsDe Give Dunham ONeill Inc Atlanta Ga
TOTAL
CONTRACT
119291300
97437500
31460000
158550000
46137300
452876100
Total Series 1950 and 1951 875580510915
PUBLIC CORPORATION
REGENTS OF THE UNIVERSITY SYSTEM
GA TECH REVENUE BONDSTRUST ACCOUNT916
PUBLIC CORPORATION
REGENTS OF THE UNIVERSITY SYSTEM
GA TECH REVENUE BONDS TRUST ACCOUNT
RECEIPTS
INCOME
RentGa Tech Dormitories and Callaway Apt 14989163
RentGa Tech Callaway Apt No 1
Special Account 100000
15089163
Interest on U S Treas Bonds and Notes 280622
15369785
BALANCE JULY 1 1950
Trust Co of GeorgiaTrustee
Sinking FundBank Balance 52322
U S Treas Notes and Certif 17500000 17552322
Special AccountCallaway Apt No 1
Bank Balance 167790
U S Savings Bond
Series F 534650 702440
33624547
PAYMENTS
EXPENSE
Interest on Bonds Tech Revenue Bonds 6289250
NONEXPENSE
Bonds Paid Tech Revenue Bonds due May 1 1951 9200000
BALANCE JUNE 30 1951
Trust Co of Georgia Trustee
Sinking FundBank Balance 2532857
U S Treas Notes 14800000 17332857
Special AccountCallaway Apt No 1
Bank Balance 67790
U S Savings Bond Series F 534650
U S Treas Bonds Series G 200000 802440
33624547917
PUBLIC CORPORATION
REGENTS OF THE UNIVERSITY SYSTEM
GA TECH REVENUE BONDS TRUST ACCOUNT
SUMMARY
GEORGIA TECH REVENUE BONDSTRUST ACCOUNT
Funds deposited in the Trust Account in the period under review
amounted to 15369785 and consisted of 15089163 revenues from
dormitories and apartments as provided in Trust Indentures and
recited in Georgia School of Technology Revenue Bonds dated May 1
1946 and 280622 interest earned on investments of the fund
The 15369785 receipts together with the 18254762 cash
balance in this fund at the beginning of the year made total funds
available 33624547
From the 33624547 available funds interest due November 1
1950 and May 1 1951 was paid in the amount of 6289250 and
9200000 of the Georgia School of Technology Revenue bonds were
retired and there remained on hand June 30 1951 18135297 in the
Trust Account Of this balance 2532857 was cash on hand and in
bank 14800000 invested in U S Treasury Notes and 802440 held
in a special account representing funds received from rents from Cal
laway Apartment No 1 This 802440 in special account is deposited
with the Trustee as security and cannot 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 Interest
received on this account is to be added to the account and all is to be
returned to Georgia Tech when the depository 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 sufficient 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 bond issue referred to
in the within report creates no debt obligation against the State of
Georgia but only a lien on the net income of the specific properties
In previous years the operations of this account have been reported
as a part of report covering examination of the Georgia Institute of
Technology
Expenditures by this Agency a public corporation are not under
State budget control the State laws relating to purchases and are not
subject to the restrictions imposed on the expenditure of public funds918
PUBLIC CORPORATION
REGENTS OF THE UNIVERSITY SYSTEM
GA TECH REVENUE BONDS TRUST ACCOUNT
TRUST COMPANY OF GEORGIA TRUSTEE
BONDS OUTSTANDING
JUNE 30 1951
Regents of the University System of Georgia
Georgia Institute of Technology Serial Revenue Bonds
Payable at Trust Company of Georgia Atlanta
Original Bond Issue 400000000
Less Bonds paid as of 6301951 130700000
Bonds Outstanding June 30 1951
269300000
Interest 2 on Bonds due May 1 1952 to 1956
Interest 24 on Bonds due May 1 1957 to 1974
Interest 2 on Bonds due May 1 1975 to 1978
Interest Due Bonds Due
Maturities Rate 2 Si Nov 1 May 1 3029625 May 1
195152 3029625 9400000
195253 2 y2 2912125 2912125 9600000
195354 2y2 2792125 2792125 9800000
195455 2y2 2669625 2669625 10100000
195556 2y2 2543375 2543375 10300000
195657 2y4 2414625 2414625 10500000
195758 2 2296500 2296500 10800000
195859 2 2175000 2175000 11100000
195960 2V 2050125 2050125 11400000
196061 2Vi 1921875 1921875 11600000
196162 2 1791375 1791375 11900000
196263 2y4 1657500 1657500 12100000
196364 2M 1521375 1521375 9500000
196465 2Vi 1414500 1414500 7500000
196566 2U 1330125 1330125 8000000
196667 2 1240125 1240125 6300000
196768 24 1169250 1169250 6500000
196869 2y4 1096125 1096125 5900000
196970 2 1029750 1029750 4600000
197071 2 978000 978000 8400000
197172 2y4 883500 883500 12000000
197273 2 748500 748500 10300000
197374 2Vi 632650 632650 12500000
197475 2 492000 492000 10500000
197576 2 378000 378000 13500000
197677 2 252000 252000 13200000
197778 2 120000 120000 12000000 269300000

13505