- Collection:
- Georgia Government Publications
- Serial:
- Report of State Auditor.
- Title:
- Report of the State Auditor of Georgia, year ended June 30, 1952
- Creator:
- Georgia. Department of Audits and Accounts
- Publisher:
- Atlanta, Ga. : [The State Auditor], 1952
- Date of Original:
- 1951/1952
- Subject:
- Finance, Public--Georgia--Accounting--Statistics
- Location:
- United States, Georgia, 32.75042, -83.50018
- Medium:
- state government records
annual reports - Type:
- Text
- Format:
- application/pdf
- Description:
- 1930-2005.
Reports for 1931-1932 end Dec. 31; 1933-1934 end Dec. 31 (June 30 for University System); 1935 ends Dec. 31 (Aug. 31 for University System); 1936- ends Dec. 31 (Aug. 31 for University System; June 30 for Game and Fish Dept.); <1938-> end June 30.
Has supplements: Georgia. Department of Audits and Accounts': Report of the State Auditor of Georgia. Supplement., 1931-1977; Personal services and travel expense supplement, units of the University System of Georgia, 1978- ; Report of the State Auditor of Georgia. Personal services and travel expense supplement, state agencies, 1978- ; Report of the State Auditor of Georgia. Per diem and fees supplement, state agencies, units of the University System of Georgia, and various boards, authorities, and commissions, 1978- ; Regional Educational Service Agencies. Detail of personal services and travel expenses ... and number of employees, 2005- ; and: State of Georgia technical colleges, 2006- - External Identifiers:
- Call Number GA A800 .A1 1952
- Metadata URL:
- https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pa1-b1952
- Digital Object URL:
- https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pa1-b1952
- Language:
- eng
- Holding Institution:
- University of Georgia. Map and Government Information Library
- Rights:
-
wmmmm
THE LIBRARY OF THE UNIVERSITY OF GEORGIA
gSMtJ^atSS^Bf!
4
do
REPORT
OF THE
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30,
1952
/3. h^A,^s^
State Auditor
Ill
STATE OF GEORGIA
To the General Assembly of Georgia
Greetings:
The annual report of this office, summarizing the reports of examinations of all the State agencies, is submitted to the public in this and in a supplemental volume, for the fiscal year ended June 30, 1952.
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 Auditor, by law, is required to act as a board memmber. 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. &Jl.,Jjk'
Atlanta, Ga. December 31, 1952.
'
'"'
*'"'"'
'
State Auditor
S;, '
TABLE OF CONTENTS
Statistics
State Fixed Debt
All Funds, Consolidated: Receipts and Payments all Agencies
State Revenues
Receipts by Class of Revenue
Distribution of Revenue to Budget Accounts
,
State Treasury Funding and Custody Accounts Receipts and Payments
Budget Funds Receipts and Payments, Operating Funds of all Spending Units
Receipts and Payments, Federal Income Tax, all Units
Receipts and Payments, Retirement Contributions, all Units
Receipts and Payments, Operating Funds:
Agriculture, Department of
Alcoholism, Georgia Commission
Audits, Department of
Banking, Department of
Capital Square Improvement Committee
Citizens' Council
Commerce, Department of
Comptroller General
Confederate Pensions, Department of
,-
Corrections, Department of
Education, Department of
School for the Deaf
Academy for the Blind
Middle Ga. Voc. School
North Ga. Voc. School
South Ga. Voc. School, Americus
So. Georgia Voc. School--Army Ordnance School
Employees' Retirement System
Entomology, Department of
Forestry, Department of
Game and Fish, Department of
General Assembly
Geology, Mines, Department of
Governor
Highway, Department of
Historical, Georgia Commission
Housing, State Director of
Jekyll Island Committee
Judicial System
Supreme Court
Court of Appeals
Superior Courts
Judicial Council
Library
Labor, Department of
Labor, Employment Security Agency
Law, Department of
Milk Control Board
Naval Stores Supervising Inspector
Oil and Gas Commission
Pardons and Paroles, Board of
Parks, Department of
Personnel Board
Pharmacy, State Board of
Ports Committee
Properties Commission
Public Defense
Public Health, Department of
Public Health, Battey State Hospital
Page
vli
xii
l
5
17
21
41 45 51
p7 69 ^
77
83 TM "7 105 11 \tL i7 lj> J69 IJi 177 183 187 i7 ^1 *j<TM>* *?% *TM jjjjd j"7
d4i
eTM ^
d0? TM* i *TM> *TM'' ;TM * *"i? J^ jL' |JL .,,,, *4j0?1
TABLE OF CONTENTS (Continued)
Budget Funds--Continued
Receipts and Payments, Operating Funds--Continued:
Public Safety
Public Service Commission
Public Welfare, Department of
Administration, Public Assistance
Institutions
Confederate Soldiers Home
Training School for Girls
Training School for Colored Girls
School for Mental Defectives
Training School for Boys
Training School for Boys, Colored Division
Factory for the Blind
Milledgeville State Hospital
Purchases, Supervisor of
Revenue, Department of
Secretary of State
State School Building Authority Committee
State Treasury
Administration
Sinking Fund
State Aid to Counties for Roads
Teacher Retirement System
Veterans Service Office
Warm Springs Memorial Commission '_
Workmen's Compensation, Board of
University System of Georgia
All Units, Consolidated
Regents
Albany State College, Albany
Georgia S. W. College, Americus
Agricultural Extension, Athens
University of Georgia, Athens
Institute of Technology, Atlanta
University of Georgia, Atlanta
Medical College of Georgia, Augusta
West Georgia College, Carrollton
Middle Georgia College, Cochran
North Georgia College, Dahlonega
South Georgia College, Douglas
Georgia Experiment Station, Experiment
Fort Valley State College, Ft. Valley
Georgia State College for Women, Milledgeville
Savannah State College, Savannah
Georgia Teachers College, Statesboro
Abraham Baldwin College, Tifton
Coastal Plain Experiment Station, Tifton
Georgia State Women's College, Valdosta
Public Corporations Herty Foundation Hospital Authority, State Park Authority, Jekyll Island Ports Authority, State School Building Authority, State._ University System
Building Authority, State Regents of University System of Ga
Page 457 463
469 493 495 499 503 507 513 517 521 529 539 543 559 557
565 569
571 577 585 591 599
603
607
613
621
627
633
K_ 651 663
671
679
687
693
701
_
709
715
723
733
741
749
757
763
773 ~_~~ 779 '.'.'."'. 785
~~ 793 ~~_ " 811
823 '.'."'. 817
Vll
STATISTICS
vm
STATE REVENUE RECEIPTS
YEAR ENDED JUNE 30, 1952
SOURCE
Total
Percentage
(in thousands) To Total
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)
$ 6,877 - 1,452
148 563 39,380 52,178 6,264 3,330 696 9,861 96,506
42 4,822
688 1
11 564 5,774 -- 129 460 1,123
27
--
34
2.2% .5 .1 .2
12.4 16.4
2. 1.
.2 3.1 30.3
1.5 .2
.2 1.8
.1 .4
Total Taxes, Fines and Forfeits
$230,930
72.6%
Grants from U. S. Government Highways Education Public Assistance and Relief Health Agriculture, Development
-$ 10,015 _ 8,897
36,714 6,457 2,193
3.1% 2.8 11.6 2.
.7
Total Grants from U. S. Government
$64,276
20.2%
Grants from Counties Public Assistance and Relief Education Highways Agriculture, Development
$ 1,873
.6%
226
.1
1,676
.5
550
.2
Total Grants from Counties
$ 4,325
1.4%
Per Capita
$ 2.00 .42 .04 .16
11.44 15.15
1.82 .97 .20
2.86 28.01
.01 1.40
.20
.16 1.68
.04 .13 .32 .01
.01
$67.03
$ 2.91 2.58
10.66 1.87 .63
$18.65
$ .54 .06 .49 .16
$ 1.25
IX
STATE REVENUE RECEIPTS
YEAR ENDED JUNE 30, 1952
SOURCE
Total Percentage (in thousands) To Total
Donations for Operations Education Health, Hospitals Agriculture, Development
$ 468
.1%
157
.1
76
Total Donations for Operations
$ 701
.2%
Rents on Investment Properties State Railroad Other
$ 540
.2%
48
Total Rents on Investment Properties
$ 588
.2%
Interest Investments
$
1
Contributions from Public Trust Funds University System Endowments
$ 70
Operating Earnings by Fees,
Rents and Sales for Services
General Government
$ 64
Protection Services
1,562
Health Services
__
163
Development Natural Resources Services...- 956
Highway Services
52
Hospital Services
1,917
Educational Services
_.
11,097
Corrections Services
1,182
Recreational Services
185
.5%
.3
.7 3.5 .4
Total Operating Earnings
$ 17,180
5.4
Total Revenue Receipts
$318,071
100%
Per Capita
$ .14 .04 .02
$ .20
$ .16 .01
$ .17
$ .02
$ .02 .45 .05 .28 .02 .55 3.22 .34 .05
$ 4.98 $92.30
Note: 1950 Pop., 3,444,578
DISTRIBUTION OF REVENUE RECEIPTS BY PURPOSE
YEAR ENDED JUNE 30, 1952
PURPOSE
Percentage Per of Total Capita
Total
State Appropriation from Taxes,
Fees, etc.
Grants from Agency U. S. Gov. Earnings
Education--Grammar,
High Schools
31.4
$28.98
$99,835
$ 90,779
8,664
$ 392
Education--College .
8.3
7.63
26,300
12,633
1,175
11,099
Public Roads
21.4
19.80
68,230
56,487
10,015
52
Grants from Counties, Cities
Other Agency Income
$ 227 1,676
CO
H
W
$566
<
H
el H
Pensions and Benefits 17.8
Public HealthGeneral, Hospitals _ 8.9
16.47 8.27
56,726 28,485
16,443
36,794
21,570
6,457
1,616 301
1,873
H
CO
157
Corrections--Penal
1.0
.96
3,304
2,121
1,183
Agricultural Development
1.9
1.82
6,263
5,057
478
179
549
DISTRIBUTION OF REVENUE RECEIPTS BY PURPOSE YEAR ENDED JUNE 30, 1952
PURPOSE
Percentage Per of Total Capita
Military and Police ...
.9
$ .86
Judiciary
.4
.30
Assessment and
Collection Revenue
2.7
2.41
All Other Agencies
1.6
1.46
State General Fund Surplus
3.7
3.36
Totals
100.% $92.32
Total 2,973 1,024
8,303 5,046
State Appropriation from Taxes,
Fees, etc. $ 2,888 1,021
3,405 4,706
Grants from Agency U. S. Gov. Earnings
$ 85 3
93
Grants from Counties, Cities
Other Agency Income
tn
2
E3
w
< H
2
$4,898*
C!
$ 195
52
3
11,582 $318,071
11,582 $228,692
$64,276
$15,105
$4,325
$5,673
* Assessment and Collection Allowances to Outside Agencies. Note: 1950 Pop. 3,444,578.
Xll
STATE FIXED DEBT
(Does not include Current Operation Obligations)
PLEDGE OF FULL FAITH AND CREDIT
NEGOTIABLE BONDS
June 30, 1951 June 30, 1952
0 % due but not presented Less Cash Reserve
Net Negotiable State Debt
$ 37,505.00 $ 37,505.00 (--) 37,505.00 (--) 37,505.00
$
0. $
0.
PLEDGE OF ROAD REVENUE APPROPRIATION
Certificates of Debt to Counties (No Interest)
due but not presented
$
Less Cash Reserve
(--)
100.00 $ 100.00 (--)
Net Debt to Counties
$
0. $
100.00 100.00
0.
PLEDGE OF STATE RAILROAD RENTS
W. & A. R. R. Rental Warrant Discounts (No
Int.) due $45,000.00 monthly through 1949 $
1,000.00 $
Less Cash Reserve
(--) 1,000.00 (--)
Net W. & A. Rental Discounts
$
0. $
1,000.00 1,000.00
0.
Total State Debt Outstanding Less Cash Reserve
Net State Fixed Debt
SUMMARY
$ 38,605.00 (--) 38,605.00
$
0.
$ 38,605.00 (--) 38,605.00
$
0.
(For Revenue Bonds issued by Public Corporations created by Acts of General Assembly see last pages this report.)
SUMMARY OF RECEIPTS AND PAYMENTS
OF ALL STATE AGENCIES YEARS ENDED JUNE 30, 1951 AND 1952
e
RECEIPTS
Consolidation of All State Agencies
REVENUE
Transfers into Treasury
Add held by Coll. Unit at June 30
Deduct held by Coll. Unit at July 1
Retentions by Collecting and
Spending Units
-
Total Revenue Receipts
1951
1952
$153,338,631.09 $228,876,599.22
320,359.58
134,693.45
(--) 286,695.74 (--) 320,359.58
85,889,949.70 89,380,349.88 $239,262,244.63 $318,071,282.97
NON-REVENUE
Public Trust Funds
=
Private Trust Accounts
Total Non-Revenue Receipts
$ 26,436,588.94 $ 31,069,335.10 9,421,688.65 13,331,427.93
$ 35,858,277.59 $ 44,400,763.03
CASH BALANCES, JULY 1st
Budget Funds In State Treasury *In Spending Units In Collecting Units Unfunded
Public, Trust Funds In Spending Units (and U. S. Treasury)
Private Trust Funds In Spending Units
Sinking Fund *In State Treasury In Spending Units
Total Cash Balances, July 1st
Total Receipts
$ 25,946,468.09 $ 40,089,546.99
35,920,955.72 40,910,758.31
286,695.74
320,359.58
106,132,813.62 114,631,206.43
633,881.81
874,259.76
38,505.00 100.00
38,505.00 100.00
$168,959,419.98 $196,864,736.07
$444,079,942.20 $559,336,782.07
*Includes undrawn balaij(resYYFf Treasury^jSbdy Accounts.
LIBRARY
PAYMENTS
Consolidation of All State Agencies
GOVERNMENTAL COST
Expense Outlays
Total Cost Payments
_
1951
1952
$178,751,887.28 $228,388,658.70 41,343,812.02 47,096,623.73
$220,095,699.30 $275,485,282.43
NON-COST
Public Trust Funds Private Trust Accounts
Total Non-Cost Payments
_... $ 17,938,196.13 $ 21,344,701.41 9,181,310.70 10,426,015.76
$ 27,119,506.83 $ 31,770,717.17
CASH BALANCES, JUNE 30th
Budget Funds In State Treasury *In Spending Units In Collecting Units Unfunded
Public Trust Funds In Spending Units (and U. S. Treasury)
Private Trust Funds In Spending Units
Sinking Fund *In State Treasury
In Spending Units
Total Cash Balances, June 30th
Total Payments
$ 40,089,546.99 $ 51,855,839.80
40,910,758.31 71,916,132.17
320,359.58
134,693.45
114,631,206.43 124,355,840.12
874,259.76 3,779,671.93
38,505.00 100.00
38,505.00 100.00
$196,864,736.07 $252,080,782.47
$444,079,942.20 $559,336,782.07
*Includes undrawn balances in Treasury Custody Accounts.
5 STATE REVENUE RECEIPTS
SUMMARY OF STATE REVENUE RECEIPTS
REVENUE
Taxes, Pines 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)
Total Taxes, Fines and Forfeits
1951
1952
$ 6,283,708.19 1,345,741.26 185,021.07 861,483.69
36,586,743.18 54,466,242.33 9,035,326.86
6,785,717.43 1,295,674.65 13,741,737.58 8,347,526.83
150,532.85 4,262,067.02
731,888.23 4,593.78 36,827.24
1,451,220.09 5,441,819.00
412,791.61 674,848.90 762,158.90 75,080.41
6,877,036.81 1,451,857.01
147,527.61 562,591.17 39,380,264.49 52,177,954.41 6,264,278.50 3,330,346.58 695,749.78 9,860,700.84 96,505,571.81
42,031.48 4,822,318.64
687,777.02 1,100.07 10,912.64
564.022.72 5,774,081.35
129,183.47 460,286.85 1,122,603.92 27,671.50
32,068.42
34,523.17
$152,970,819.52 $230,930,391.89
Grants from U. S. Government Highways Education Public Assistance and Relief Health
Agriculture, Development
$ 13,156,875.26 9,793,584.24 33,768,666.85 5,990,884.93
2,146,471.49
10,015,468.97 8,896,515.45 36,714,301.28 6,456,772.30 2,193,024.40
Total Grants from U. S. Government ..$ 64,856,482.77 $ 64,276,082.40
Grants from Counties Public Assistance and Relief Education Highways Agriculture, Development
Total Grants from Counties
1,588,209.93 145,726.80 218,204.18 363,881.05
1,873,353.26 226,330.37
1,676,205.95 549,420.77
$ 2,316,021.96 $ 4,325,310.35
SUMMARY OF STATE REVENUE RECEIPTS (Continued)
REVENUE (Continued)
1951
1952
Donations for Operations Education Health, Hospitals . Agriculture, Development
- $ 733,087.16 $ 468,513.84
208,238.05
157,006.03
45,648.45
75,913.82
Total Donations for Operations
....$ 986,973.66 $ 701,433.69
Rents on Investment Properties
State Railroad
Other
-
....% 540,000.00 $ 540,000.00
48,099.96
47,766.62
Total Rents on Investment Properties .. ... $ 588,099.96 $ 587,766.62
Intcrcs't on Investments
--%
1,302.00 $
1,302.00
Contributions from Public Trust Funds .. ....$ 177,859.87 $ 69,458.52
Operating Earnings by Fees, Rents
and Sales for Services General Government
~-$
60,021.88
Protection Services ..
1,381,820.92
Health Services
162,365.84
Development Natural Resources 'Services ....
912,574.16
Highway Services
-
344,319.00
Hospital Services
-
1,189,450.14
Educational Services ..
12,219,428.23
Corrections Services ......
982,670.81
Recreational Services
-
111,421.91
Veterans' Aid Services
612.00
$ 64,428.20 1,562,218.55 163,103.83 956,172.03 51,516.09 1,917,291.99
11,097,398.81 1,182,242.31 184,905.64 260.05
Total Operating Earnings
$ 17,364,684.89 $ 17,179,537.50
Total Revenue Receipts
.-
$239,262,244.63 $318,071,282.97
DETAIL OF STATE REVENUE RECEIPTS BY CLASS YEAR ENDED JUNE 30, 1952
TAXES
General Property, 1951 Levy
On County Digest:
Net to State
$ 6,182,128.38
Refunds
(--) 848.59
Assessing Fees retained at
source
175,811.77
Collecting Fees retained at
source
182,197.05
Interest
3,906.13 $ 6,543,194.74
On Public Utilities Digests ... On Intangible Digests Federal Housing Agencies
Contributions
1,382,361.40 140,756.61
19,814.87 $ 8,086,127.62
General Property, Prior Years'
Levies
On County Digests net to
State
$ 284,660.67
Refunds
....(--) 18,572.71
Assessing Fees retained at
source
(--)
2.67
Collecting Fees retained at
source
34,218.15
Interest
13,723.76
314,027.20
On Intangibles Digests, net to State
6,771.00
320,798.20
Property, Public Service Corporations Levy for operating cost of the Public Service Commission
Inheritance Refunds
566,247.19 (--) 3,656.02
69,495.61 562,591.17
Income
Corporations
Returns
$ 23,111,645.55
Refunds
(--) 279,239.07
Additional Assessments .... 542,745.70
Interest, Penalties
177,164.61
Refunds
..(--) 27,927.29
23,524,389.50
Individuals
Returns
$ 15,044,047.40
Refunds
..(--) 66,535.38
Additional Assessments ... 588,923.78
Interest, Penalties
295,838.98
Refunds
...-(--) 6,399.79
15,855,874.99
39,380,264.49
DETAIL OF STATE REVENUE RECEIPTS BY CLASS YEAR ENDED JUNE 30, 1952
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 and Air Craft (Act 1950)
$ 53,620,986.45 539,113.83
(--) 383,536.30 (--) 566,030.79 (--) 32,578.78 $ 52,177,954.41
Sales, Alcoholic Beverages
Stamps
-$ 3,066,019.55
Refunds
....(--) 10,355.83
3,055,663.72
Warehouse charges Refunds
3,217,316.30 (--) 8,701.52
3,208,614.78
6,264,278.50
Sales, Beer
Sales, Wine
Refunds
--
Collecting Fees retained at
source
773,227.82 (--) 117,778.29
40,300.25
3,330,346.58 695,749.78
Sales, Cigar and Cigarette, net to State
Refunds Collecting Fees retained at
source
8,893,490.04 (--) 8,700.14
975,910.94
9,860,700.84
Sales, 3% Sale and Use Refunds, bad checks Collecting Fees retained at source
93,690,674.11 (--) 36,108.86
2,851,006.56
96,505,571.81
Sales, Carbonic Acid Gas 4c per lb.
Sales, Insurance Premiums Sales, Kerosene
lc per gallon, net to State .... 1% allowance retained by
taxpayer
680,933.81 6,843.26
42,031.48 4,822,318.64
687,777.07
Sales, Malt Syrups 1% gross receipts
Sales, Soft Drink Syrups 5% gross receipts
1,100.07 10,912.64
10
DETAIL OF STATE REVENUE RECEIPTS BY CLASS YEAR ENDED JUNE 30, 1952
TAXES (Continued)
Business License, Alcoholic Beverages
Distillers Retailers Wholesalers
8,220.00 113,400.00
32,000.00
Business License, Small Loan Cos.
Business License, Beer
Brewers
$
Retailers
Wholesalers
1,000.00 54,674.01 41,916.67
Business License, Wine Retailers Wholesalers
11,890.00 11,000.00
Business License, Chain Stores Licenses
Business License, Commercial Fishing, Canning Fish Dealers
Business License, Fur Trappers,
net
$
Dealers, Agents
3,340.00 85.00
Business License, Insurance
Agents, Adjusters - - .... ...
Business License, Machinery
Dealers, Agents
Refunds
(--)
55.00 200.00
Business License, Professions Net to State . Collecting Fees retained at source
8,903.07 172.15
Business License, Rolling Stores
Business License, Sewing Machine Companies, Agents .....
Business License, Chauffeurs Business License,
Other Occupations through County Tax Officers and State Deputies Net
r' " to State Assessing Fees Retained at
ource
89,265.44 441.33
$ 153,620.00 191.67
97,590.68
9,608.07 9,700.00
22,890.00 6,029.84
19,308.97
3,425.00 111,640.00 (--) 145.00
9,075.22
7,825.00 440.00
37,858.00
11
DETAIL OF STATE REVENUE RECEIPTS BY CLASS YEAR ENDED JUNE 30, 1952
TAXES (Continued)
BUSINESS LICENSE (Continued)
Collecting Fees, Retained at
source
$
5,139.62
Refunds
(--) 572.15
Non-Bus. License, Motor Vehicle 801,638 Passenger Cars ....$ 215,009 Trucks 33,923 Trailers 6,112 Buses 1,007 Ambulances, Hearses 7,541 Motorcycles 13,088 Dealers' Tags Miscellaneous
2,740,390.50 1,365,871.90 1,100,715.22
445,080.41 7,379.25 11,751.50
56,312.00 46,580.57
Non-Business License, Auto
Drivers
Non-Business License, Fishing,
Hunting
Net to State
... $
Collecting Fees retained at
source
373,818.67 86,468.18
Corporation Franchise
Domestic, net to State .. $ 812,245.31
Collecting Fees retained at
source Refunds
754.31 (--) 1,957.00 $
Foreign Refunds
$ 311,841.30 .(--) 280.00
Unemployment Compensation Penalties, Interest
$ 94,274.24
$ 5,774,081.35 129,183.47
460,286.85
811,042.62 311,561.30
1,122,603.92 34,523.17
12
DETAIL OF STATE REVENUE RECEIPTS BY CLASS YEAR ENDED JUNE 30, 1952
FINES, FORFEITS
Cigar and Cigarette Wild Life Liquor, Wine, Beer
Total Taxes, Fines, Forfeits
1,407.34 5,005.10 21,259.06
27,671.50
$230,930,391.89
GRANTS FROM U. S. GOVERNMENT
Education Dept. for Veterans' Farm Training Education Dept. for Veterans' On-the-Job Training Education Dept. for Lunch Program Education Dept. for Vocational Education Education Dept. for Vocational Rehabilitation Education Dept. for School Survey Laibor 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 Area Highway Dept., Other Public Welfare Dept., Public Assistance, Child Welfare Veterans' Service Dept. University System
Agricultural Extension Service University of Ga. Institute of Technology Ga. Experiment Station University of Ga. School of Medicine Fort Valley State College
Total Grants from U. S. Government
GRANTS FROM COUNTIES
Public Welfare Department Participation Public Assistance
Highway Dept Forestry, Dept. of Institute of Technology Georgia State College, Savannah
2,506,,598.97 1,510,731.98 2,429,684.00
744,062.51 1,409,909.56
63,344.00 2,845,605.55
478,149.52 93,109.46 1,093,479.00 567,000.00 850,822.48 3,945,470.82 4,183,208.16 32,718.77 3,719,757.02 212,024.10 1,147,354.00 249,999.93 470,406.99 33,868,695.73 78,764.74
1,257,034.33 68,144.02
(-) 43,501.71 364,731.09 92,566.08 36,211.30
$ 64,276,082.40
$ 1,873,353.26 L676i205.95 549,420.77 50,000.40 12,775.57
13
DETAIL OF STATE REVENUE RECEIPTS BY CLASS YEAR ENDED JUNE 30, 1952
GRANTS FROM COUNTIES (Continued) 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 Education Department Public Welfare Dept., Milledgeville State Hospital Warm Springs Memorial Park University System Coastal Plain Experiment Station, Tifton University of Georgia, Athens Institute of Technology, Atlanta Univer. of Ga. School of Medicine Georgia Experiment Station Fort Valley State College Ga. State College for Women, Milledgeville
Total Donations for Operations
RENTS ON INVESTMENT PROPERTIES Henry Grady Hotel Land in Atlanta Western and Atlantic Railroad Chattanooga Hotels
Total Rents
'.
INTEREST ON INVESTMENTS Dividends on Railroad and Telegraph Stocks
CONTRIBUTIONS FROM PUBLIC TRUST FUNDS Employees Retirement System University System Endowments
Total Contributions
EARNINGS, GENERAL GOVERNMENT SERVICES Audit Department Revenue Department Employees Retirement System 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
$ 60,292.03
-
34,610.00
66,152.37
2,500.00
..$ 4,325,310.35
- $(--) 44.72 157,006.03 20,000.00
13,198.37 210,650.62 183,113.56
71,994.38 42,715.45
800.00 2,000.00
$ 701,433.69
$ 30,416.66 540,000.00 17,349.96
$ 587,766.62
..$
1,302.00
$ 27,136.67 42,321.85
$ 69,458.52
$
195.00
6,392.11
18.20
20,972.67
10,331.24
18,865.53
159.70 3,168.75
4,325.00
$ 64,428.20
14
DETAIL OF STATE REVENUE RECEIPTS BY CLASS YEAR ENDED JUNE 30, 1952
EARNINGS, PROTECTION SERVICES
Building Safety Inspection Fees
Fertilizer Inspection Fees
-
Feed Inspection Fees Insurance Regulatory Fees Fire Inspection Fees Assess, on Insurers for Workmen's Compensation Board
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 -
Workmen's Compensation Board
Total Earnings, Protection Services
$ 28,041.45 415,824.58 247,567.95 182,235.00 21,300.97 161,167.43 12,097.09 1,465.00 40,494.16 48,205.11 3,234.00 11,635.60 13,830.10 505.00 38,088.10 149,865.50 91,160.00 3,762.50 21.35 82,575.80 303.94 427.61 8,090.00 320.31
$ 1,562,218.55
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
Total Earnings, Health Services
$
10.00
12,497.92
16,925.40
30,346.92
44,276.55
106.00
1,927.00
3,924.00
13,394.40
8,990.00
19,655.29
1,754.00
300.00
7,521.20
---(--) 128.85
625.00
979.00
......$ 163,103.83
15
DETAIL OF STATE REVENUE RECEIPTS BY CLASS YEAR ENDED JUNE 30, 1952
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 Producers-Distributors 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
5,955.22 198,101.01
2,252.00 12,029.00 30,124.90 11,133.76 22,856.18 56,241.54 56,690.39 22,313.19 7,585.82 4,230.74 132,124.61 55,996.19 199,230.78 139,306.70
Total Earnings, Development Services
$ 956,172.03
EARNINGS, HIGHWAY SERVICES Highway Department Sales and Rents
$ 51,516.09
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
$ 197,305.99 10,544.86 93,295.30
1,616,145.84
Total Earnings, Hospital Services
EARNINGS, CORRECTIONS SERVICES Tattnall Prison Farm and Other Industrial Road Construction Training School for Boys Training Schools for Girls
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
$ 1,917,291.99
$ 37,264.91 290,881.00 851,961.01 1,536.62 598.77
$ 1,182,242.31
$ 41,173.37 55.00
178.42 18,968.29 109,048.64 40,119.59 11,340.17 171,970.47
16
DETAIL OF STATE REVENUE RECEIPTS BY CLASS YEAR ENDED JUNE 30, 1952
EARNINGS, EDUCATIONAL SERVICES (Continued)
University System
Regents
Georgia State College, Albany
-
Ga. S. W. College, Americus
Univ. of Georgia, Athens
Institute of Technology, Atlanta
University of Georgia, Atlanta Division
School of Medicine, Augusta
West Ga. College, Carrollton
Middle Ga. College, Cochran
North Ga. College, Dahlonega
South Ga. College, Douglas
Ft. Valley State College, Ft. Valley
Ga. State College for Women, Milledgeville
Ga. State College, Savannah
South Ga. Teachers College, Statesboro
Abraham Baldwin Agr. College, Tifton
Ga. State Woman's College, Valdosta
-
-----
----$
34.00 167,945.63 70,980.19 2,774,407.21 4,202,675.32 884,642.95 167,557.98 112,460.96
63,667.61 351,516.84
91,677.07 300,834.22 509,589.07 332,824.91 355,707.32 147,716.48 170,307.10
Total Earnings, Educational Services
$ 11,097,398.81
EARNINGS, RECREATIONAL SERVICES
Warm Springs Memorial Commission State Parks Jekyll Island Commission
Total Earnings, Recreational Services
$ 74,957.46 87,843.74 22,104.44
$ 184,905.64
EARNINGS, VETERANS' AID SERVICES Confederate Soldiers Home Total Revenue Receipts
$
260.05
$318,071,282.97
17 DISTRIBUTION OF STATE REVENUE RECEIPTS
18
SUMMARY OF STATE REVENUE DISTRIBUTION
DISTRIBUTION FOR OPERATIONS
1951
1952
Agriculture, Dept. of .
- $ 1,727,275.20 $ 2,442,087.75
Alcoholism Commission
17,787.01
Audits, Dept. of
- - - -. - 115,736.39
140,945.00
Banking, Dept. of
95,494.94
114,845.49
Capitol Square Improvement Committee
343,574.96
860,944.96
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
60,166.30 87,236.00 199,330.81 476,571.00 2,035,162.52 58,965,833.78 233,651.29 127,059.00 ----- 324,672.14 272,901.28 --- 147,441.95 26,270.09 183,637.39
30,000.00 224,906.80 226,092.85 415,879.94 2,494,455.34 93,583,506.12 815,115.21 679,900.24 390,455.31 184,254.61 121,540.47
27,056.05 187,138.81
Forestry, Dept. of ..
-
Game and Fish, Dept. of
General Assembly
Geology, Mines, Dept. of ..
Governor's Office
- - - 1,827,499.41
-
843,877.87
575,000.00
87,086.95
269,752.61
2,849,094.90 800,438.03 612,455.97
122,365.63 251,639.56
Highway, Dept. of
-
Historical Commi. ssi.on
---
Jekyll Is. Committee ..
46,656,562.18 96,080.50
58,887,162.23 130,9^90fi.170ft 122,104.44
Judicial System Supreme Court
Court of Appeals
Superior Courts
134,232.18 118,695.13 355,494.60
181,261.15 162,154.38 453,400.00
Judicial Council Library ..
5,000.00 (-) 5,000.00
32,316.69
38,879.35
Labor, Dept. of Employment Security Agency
3,290,299.81
2,796,007.74
Administrative Office Law, Dept. of
._... -
71,837.99 168,647.49
75,875.32 193,554.11
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
79,958.50
-
4,908.70
---(--) 10,736.39 121,306.23
573,446.66
127,615.14
21,122.44
30,839.34
149,832.75 4,746.37
180,371.70 1,115,328.09
162,038.47 23,905.93 289,061.80
Properties Commission Public Defense, Dept. of
Civil Defense
6,495.72 290,813.15
49,554.12
4,589.34 278,250.32 154,912.73
19
SUMMARY OF STATE REVENUE DISTRIBUTION (Continued)
DISTRIBUTION FOR OPERATIONS (Continued) 1951
1952
Public Health, Dept. of Public Health, Tuberculosis San. .. Public Safety, Dept. of Public Service Commission Public Welfare, Dept. of
State Institutions Purchases, Supervisor of Revenue
State Department Fees Retained by Outside Agents School Building Committee Secretary of State Treasury, State Administration Grants to Counties Teacher Retirement System University System Veterans' Service Office Workmen's Compensation, Board of Warm Springs Memo. Commission
$ 11,122,460.59 3,238,632.20 1,744,358.41 181,844.56
43,279,326.44 8,404,473.58
97,320.36
$ 14,778,910.97 3,293,670.99 2,530,986.84 213,956.42
50,536,315.28 12,892,324.75
108,330.38
2,449,128.69 2,001,470.67
25,000.00 270,684.01
3,288,286.51 4,811,906.55
397,309.49
50,000.00 4,817,013.03 3,600,000.00 21,508,970.49
837,399.77 148,321.78 59,375.25
57,958.04 9,317,013.03 3,914,589.47 26,449,451.62
778,661.30 151,458.16 94,957.46
Total Distribution for Operations
$225,085,501.89 $306,490,656.29
DISTRIBUTION OF UNFUNDED COLLECTIONS
Agriculture Comptroller General Entomology Game and Fish Supreme Court Court of Appeals Labor, Dept. of--ES.A Library, State Milk Control Board Properties Commission Public Safety Public Service Revenue Dept.
$ (--) (--) ...(--)
(--)
7,355.89 16,189.19
25.00 43,077.08
175.00 95.00 2,809.48 849.55
11,604.24
121,610.00 (--) 51,354.05
$(--) 21,407.38
(--) 8,999.94 174.00 338.45
(--) 2,557.91 (--) 849.55
10,940.18 (--) 22,239.38 (---) 4,769.25 (--) 129,360.00 (--) 6,944.35
Total Distribution Unfunded Collections ..$ 33,663.84 $(--) 185,666.13
Distribution Totals
$225,119,165.73 $306,304,990.16
BALANCE To: State General Fund Cash Balance Total
14,143,078.90 11,766,292.81 $239,262,244.63 $318,071,282.97
21
STATE TREASURY GENERAL FUND (REVENUE FUNDING) AND
CUSTODY ACCOUNTS YEAR ENDED JUNE 30, 1952
22
STATE TREASURY
CUSTODY AND FUNDING ACCOUNTS YEAR ENDED JUNE 30, 1952
RECEIPTS
GENERAL FUND (REVENUE FUNDING ACCOUNTS)
Transfers from Revenue Collecting- Units--Net
Allotments to Spending- Units
__
Surplus increase in fiscal year - _____
$228,876,599.22 ( ) 217,110,306.41
$ 11,766 292.81
PRIVATE TRUST ACCOUNTS (TREASURY HANDLES AS CUSTODIAN FOR SPENDING UNITS)
From General Fund to set up Appro. Allotments Federal Grants for:
Labor Dept.--Employment Security Agency
Counties in Nat'l Forest Reserve Area
Counties in Nat'l Flood Control Area _
Vocational Education
_
__
Vocational Rehabilitation
_
Ed. Dept.--School Facilities Survey Payroll Withholdings
Federal Income Tax
_'
Superior Ct. Judges' Retirement Fund--Net
Solicitors General Retirement Fund--Net
Teacher Retirement System Deposits
_
Land Title Guaranty Fees
__
Bureau of Safety Responsibility Deposits
$217,110,306.41
2,839 438.55 94 561.09 4 312.13
744 062 51 1 409 909.56
63 344.00
188 901.64 4,850.00 4 847.81
9,081,399.90 200.37
27 468.29
$231,573,602.26
CASH BALANCE, JULY 1, 1951
Private Trust Accounts:
Budget Allotments for 1951 Undrawn ____
_
Federal Grants for:
Labor Dept.--Employment Security Agency
Educ. Dept.--Vocational Rehabilitation
Educ. Dept.--School Facilities Survey _ _
Federal Income Tax
;
Superior Court Judges' Retirement Fund _
Superior Court Solicitors' Gen. Retirement Fund
Teacher Retirement System Deposits
_
Land Title Guaranty Fund
$ 7,448 002.71
688,000.00 4 721.32 4 993.6O
23 240.50 25,116.79
6,696.79 477 308.93
6,939.95
General Fund
8,685,020.59 40,089,546.99
$ 48,774,567.58 $292,114,462.65
23
STATE TREASURY
CUSTODY AND FUNDING ACCOUNTS
YEAR ENDED JUNE 30, 1952
PAYMENTS
PRIVATE TRUST ACCOUNTS
Budget Allotments to Spending Units Federal Grants to:
Labor Dept.--Employment Security Agency Counties in Nat'l Forest Reserve Area Counties in Nat'l Flood Control Areas Educ. Dept.--Vocational Education Educ. Dept.--Vocational Rehabilitation Educ. Dept.--School Facilities Survey Collector of Internal Revenue--Income Tax Teacher Retirement System Withdrawals Public Safety Dept.--Bureau of Safety Respons.
CASH BALANCE, JUNE 30, 1952
Private Trust Accounts: Budget Allotments for 1952 Undrawn
Federal Funds for: Labor Dept.--Employment Security Agency
Educ. Dept.--School Facilities Survey
Federal Income Tax
Superior Court Judges' Retirement Fund
Solicitors' General's Retirement Fund
Teacher Retirement System deposits
1
Land Title Guaranty Fund Bureau of Safety Responsibility Fund
General Fund
$200,987,300.54
2,828,438.55 94,561.09 4,312.13 744,062.51
1,414,630.88 33,718.89 183,494.84
8,334,778.20 8,835.95
$214,634,133.58
$ 23,571,008.58
699,000.00 34,618.71 28,647.30 29,966.79 11,544.60
1,223,930.63 7,140.32 18,632.34
$25,624,489.27 51,855,839.80
$ 77,480,329.07
$292,114,462.65
24
STATE TREASURY
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 operating 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 State-owned and are treated as private trust here because accounting control vests in other units, the State Treasury acting as banker or custodian.
OTHER FUNDS HANDLED BY THE TREASURY, reported in separate audits, are:
Sinking Fund Treasury Operating Account Judicial and Legislative Accounts Housing Director Oil and Gas Commission Ports Authority 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, 1952 amounted to $228,876,599.22.
These receipts are compared with those of the two previous fiscal periods, as follows:
YEAR ENDED JUNE 30th
1952
1951
1950
Revenue Receipts
$228,876,599.22 $153,338,631.09 $125,361,269.97
25
STATE TREASURY
ALLOTMENTS TO SPENDING UNITS The $228,876,599.22 revenue receipts, together with cash balance
of $40,089,546.99 in the General Fund at the beginning of the fiscal year made a total of $268,966,146.21 available.
From these available funds, $217,110,306.41 was allotted through budget approvals to the several departments of the State for operating costs in the fiscal year and $51,855,839.80 remained as a. cash balance in the General Fund on June 30, 1952, available to apply on budget approvals.
The $217,110,306.41 allotted to the various spending units in the year ended June 30, 1952, is an increase of $77,914,754.22 over the $139,195,552.19 allotments for the previous fiscal period ended June 30, 1951, and $89,900,266.24 in excess of the $127,210,040.17 allotted two years ago.
REVENUE COLLECTIONS
Collections by the Treasury as a revenue-collecting agency in the year ended June 30, 1952, amounted to $582,049.90 and consisted of $1,302.00 dividends on investments, $540,000.00 W. & A. Railroad rentals, $30,416.66 Henry Grady Hotel Grounds rents and $10,331.24 from bond deposit fees, miscellaneous sales and other resources.
PRIVATE TRUST FUNDS Private Trust Funds held June 30, 1952, were $699,000.00 Federal
Grants to the Department of Labor and $34,618.71 to the Education Department, $28,647.30 U. S. Income Tax Withholdings, $29,966.79 Superior Court Judges Retirement Fund, $11,544.60 Solicitors General Retirement Fund, $1,223,930.63 Teacher Retirement System deposits, $7,140.32 Land Title Registration Fund, $18,632.34 Bureau of Safety Responsibility Fund and $23,571,008.58 for undrawn 1952 budget allotments, making a total of $25,624,489.27.
GENERAL Books and records of the Treasury Department were found in
excellent condition, all receipts were properly accounted for and expenditures were within the provisions of State law.
Appreciation is expressed to the State Treasurer and the staff of his office for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
26
STATE TREASURY
CUSTODY AND FUNDING ACCOUNTS ANALYSIS OF REVENUE COLLECTION TRANSFERS
YEAR ENDED JUNE 30, 1952
COLLECTING UNIT
From
To
Collecting Unit Collecting Unit
Agriculture, Dept. of Banking, Dept. of
_$ 947,252.74 95,119.67
Comptroller General Game and Fish Commission Governor Judicial
5,165,'536.06
401 226.21 '159|70
Supreme Court Court of Appeals State Library
g 047.50 8390.05 4,018.30
Labor, Dept. of--Employment Security Agency....
37,081.08
Milk Control Board
124 295.94
Properties Commission
35 000.00
Public Health, Dept. of
47 272.32
Public Safety, Dept. of
169,798.72
Public Service Commission
279 225.50
Revenue, Dept. of
222,896,'593.44
Tax Refunds Secretary of State
$ 2,388,511.61 304 376.27
State Treasury
Dividends
.....$ 1,302.00
Bond Custody Fees Rent Grady Hotel Ground
4,560.00 30,416.66
Telephone Pay Stations Jekyll Island
247.90 1.00
W. & A. Railroad Sales, Waste
540,000.00 1,062.98
F. D. R. Memorial Park Com. .... 4,250.94
Miscellaneous
208.42
582,049.90
Workmen's Compensation, Board of ...
161,167.43
Net Revenue Receipts to State Treasury
$231,265,110.83 $ 2,388,511.61
$228,876,599.22
27
STATE TREASURY
CUSTODY AND FUNDING ACCOUNTS ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR ENDED JUNE 30, 1952
SPENDING UNIT
Budget Balancing Appropriation Adjustment
Agriculture, Dept. of General Operations Farmers' Markets Develop
$ 1,400,000.00 $ 500,000.00
149,998.77 375,000.00
Alcoholism Commission Audits, Dept. of Banking, Dept. of
17,787.01 145,000.00 (--) 4,250.00 125,000.00 (--) 9,815.31
Capitol Sq. Improv. Committee ..
90,000.00
395,370.00
Citizens Council Commerce, Dept. of Comptroller General
30,000.00
225,000.00 (--)
93.20
250,000.00 (--) 23,907.15
Confederate Pensions, Dept. of Operations
15,000.00 (--) 1,259.06
Pensions
Conservation Forestry Commission
480,000.00 (--) 77,861.00
1,000,000.00
692,000.00
Game and Fish Commission .... 625,000.00
Geology, Dept. of
105,000.00
4,135.23
Oil & Gas Commission
6,000.00 (--) 1,253.63
Parks, Dept. of General Operations
Veterans' Park Develop.
330,000.00 100,000.00
375,084.35 75,000.00
Jekyll Is. Improvement
100,000.00
Chehaw Park Develop
25,000.00
Fort Yargo Park Develop. ..
25,000.00
Amicalola Park Develop
25,000.00
Alex H. Stephens Park Dev... Lincoln County Park Devel. Little Ocmulgee Park Devel.
25,000.00 25,000.00 25,000.00
Corrections, Dept. of Board Office Prisons
100,000.00 (--) 1,704.69
950,000.00
266,053.11
Education Dept. of, General
Dept. of, School Buildings
55,150,000.00
22,164,304.86 8,585,075.14
Dept. of, Sch. for Deaf Outlays Dept of, Ac. for Blind Outlays
500,000.00 250,000.00
214,424.00
Dept. of, Vocat. Schools
125,000.00 (--) 125,000.00
Teacher Retirement System .. 3,200,000.00
714,589.47
University System University System Outlays
6,765,000.00 500,000.00
3,043,425.00 2,324,575.00
Total Allotment
1,549,998.77 875,000.00 17,787.01 140,750.00 115,184.69 485,370.00 30,000.00 224,906.80 226,092.85
13,740.94 402,139.00
1,692,000.00 625,000.00 109,135.23 4,746.37
705,084.35 175,000.00 100,000.00
25,000.00 25,000.00 25,000.00 25,000.00 25,000.00 25,000.00
98,295.31 1,216,053.11
77,314,304.86 8,585,075.14 500,000.00 464,424.00
3,914,589.47 9,808,425.00 2,824,575.00
28
STATE TREASURY
CUSTODY AND FUNDING ACCOUNTS ANALYSIS OF APPROPRIATION ALLOTMENTS (Continued)
YEAR ENDED JUNE 30, 1952
SPENDING UNIT
Budget Balancing Appropriation Adjustment
Total Allotment
Entomology, Dept. of
$ 150,000.00 $ 15,452.70
General Assembly ,
500,000.00
112,455.97
Governor
Governor's Office
125,000.00 (--) 20,360.44
Mansion Allowance
12,000.00
Contingent Fund
5,000.00
Public Bldgs. & Grounds
125,000.00 (--) 30,000.00
Public Bldgs. & Grounds
Special Repairs
35,000.00
Highways, Dept. of
General Operations
7,700,910.83 18,500,000.00
Road Maintenance
10,000,000.00
Matching Federal Aid
10,969,000.00
Grants to Counties
4,817,013.03
Grants to Counties, Special .... 4,500,000.00
Historical Commission
13,226.76
Housing Authority
20,000.00 (--) 20,000.00
Judicial
Supreme Court
180,000.00
Court of Appeals
160,000.00
Superior Courts
428,400.00
25,000.00
Library, State--Court Reports
15,000.00
Library, State--General
24,000.00 (--)
2.42
Judicial Council
5,000.00 (--) 10,000.00
Labor, Dept. of
General
90,000.00 (--) 14,124.68
Employment Security Agency
65,000.00 (--) 30,750.00
Law, Dept. of
200,000.00 (--) 6,445.89
Milk Control Board
115,000.00
34,832.75
Pardons & Paroles, Board of .. 200,000.00 (--) 19,628.30
Pharmacy, Bd. of--Drug Inspec.
24,000.00 (--) 104.07
Ports Authority Committee
40,000.00 (--) 938.20
Ports Authority Committee,
Outlays
250,000.00
Public Bldgs. for Judiciary
300,000.00
Public Defense, Dept. of
National Guard
295,000.00 (--) 16,443.37
Civil Defense
200,000.00 (--) 45,087.27
165,452.70 612,455.97
104,639.56 12,000.00 5,000.00 95,000.00
35,000.00
26,200,910.83 10,000,000.00 10,969,000.00 4,817,013.03 4,500,000.00
13,226.76
180,000.00 160,000.00 453,400.00 15,000.00 23,997.58 (--) 5,000.00
75,875.32 34,250.00 193,554.11 149,832.75 180,371.70 23,895.93 39,061.80
250,000.00 300,000.00
278,556.63 154,912.73
29
STATE TREASURY
CUSTODY AND FUNDING ACCOUNTS ANALYSIS OF APPROPRIATION ALLOTMENTS (Continued)
YEAR ENDED JUNE 30, 1952
SPENDING UNIT
Budget Balancing Appropriation Adjustment
Total Allotment
Public Health, Dept. of
General
-
....$ 3,000,000.00 $ 430,000.00
Benefits
-
Battey State Hospital ..._.
3,050,000.00
237,000.00 12,500.00
Local Sanatoria General State Hosp. Bldgs. .. Hospital Bldg. Program
100,000.00
10,000.00
200,000.00 3,861,343.52
3,000,000.00 (--)2,561,343.52
Public Safety, Dept. ofPublic Service Commission ..
2,500,000.00 (--) 46,263.20 215,000.00 (--) 959.76
Public Welfare, Dept. of Administration
Administration County Depts.
480,000.00 (--) 86,260.28 1,035,000.00 (--) 52,873.45
Benefits Institutions Institutions, Outlays Purchases, Supervisor of
12,785,000.00 6,930,000.00 1,000,000.00 115,000.00
774,315.02 1,369,271.66 1,750,000.00 (--) 6,198.35
Revenue, Dept. of
2,250,000.00 1,041,565.99
Secretary of State General
150,000.00
43,516.39
Housing and Safekeeping Records
Examining Boards
20,000.00 150,000.00 (--) 1,135.32
Archives and History
30,000.00
4,750.00
State Treasury
Department Operations
Bond Commissioner Operations
Veterans' Service Office
-
50,000.00 (--) 900.98 10,000.00 (--) 1,140.98 700,000.00 (--) 103.44
Workmen's Compensation, Bd. of 160,000.00 (--) 1,862.19
$ 3,430,000.00 237,000.00
3,062,500.00 110,000.00
4,061,343.52 438,656.48
2,453,736.80 214,040.24
393,739.72 982,126.55 13,559,315.02 8,299,271.66 2,750,000.00 108,801.65 3,291,565.99
193,516.39
20,000.00 148,864.68
34,750.00
49,099.02 8,859.02
699,896.56 158,137.81
Total Appropriations Adjustments Allotments
$152,696,323.86 $ 64,413,982.55 $217,110,306.41
30
STATE TREASURY
CUSTODY AND FUNDING ACCOUNTS
ANALYSIS OF PAYMENTS TO COUNTIES FROM EARNINGS ON FEDERAL LANDS THEREIN
YEAR ENDED JUNE 30, 1952
NATIONAL FOREST RESERVE FUND
(50% of earnings of National Forest Area in Georgia, one-half each to the
county authority and to the County Board of Education at $.1434101838 per acre)
COUNTY
ACRES
AMOUNT
Banks Catoosa Chattooga Dawson Fannin Floyd Gilmer Gordon Habersham Hall Jones Lumpkin Murray Rabun Stephens Towns Union Walker White Whitfield
Totals
446 6
12,537 5,249 95,377 6,491 23,483 6,941 41,482
2 4,592 56,574 35,321 141,311 21,582 52,526 88,094 15,361 40,916 11,084
$ 63.96 .86
1,797.93 752.76
13,678.03 930.88
3,367.70 995.41
5,948.94 .29
658.54 8,113.29 5,065.39 20,265.44 3,095.08 7,532.76 12,633.58 2,202.92 5,867.77 1,589.56
659,375 Acres $94,561.09
NATIONAL FLOOD CONTROL FUND
(75% of earnings of Flood Control lands, one-half each to the County Authority and to the County Board of Education)
Bartow Cherokee
Cobb
Lincoln
$ 2,054.53 1,012.60
7.50 1,237.50
$ 4,312.13
31
STATE TREASURY
CUSTODY AND FUNDING ACCOUNTS
ANALYSIS OF SPENDING UNIT'S ALLOTMENT BALANCES JUNE 30, 1951 AND 1952
Balances
SPENDING UNIT
June 30, 1951 June 30, 1952
Comptroller General
Confederate Pensions, Dept. of
$
Conservation
Oil and Gas Commission
Parks, Dept. of
Parks, Vet. Park Develop
Parks, Lincoln County Parks Develop.
Education
School for Deaf, Outlays
Academy for the Blind, Outlays
Department of, General
Department of, School Bldgs. ..
Teacher Retirement System
General Assembly
,.
Governor
Governor's Office
Contingent Fund
Public Bldgs. & Grounds
Public Bldgs. & Grounds, Special Repairs
Highway, Dept. of--Matching Federal Aid
Housing Authority
Judicial
Supreme Court
Court of Appeals
Superior Courts
State Litorary^Court Reports
Judicial Council
Ports Authority Committee
Public Health, Dept. of
Hospital Building Program
General Hospital Building
Public Welfare, Dept. of
Institutions Buildings
State Treasury
Principal of Public Debt
'....::
Principal of W. & A. Warrants
'.'.
Interest on Public Debt
Veterans' Service Office .'.'.:._'_"
_........,,:.
41,235.00
276.88
80,674.64
31,923.18
249,157.13 179,875.16
2,866.51 1,953.04
1,806.10 27,710.60 3,267,540.70
8,017.18
2,524.07 11,633.55 20,595.13
5,978.77 7,102.01
457.54
3,462,109.38
961.15
37,505.00 1,000.00 5,000.00 99.99
$
4,939.74
35,240.00
129,500.00
24,995.00
250,000.00 410,424.00 5,525,575.14 7,366,075.59
165,264.03
" 9,500.00 3,959.27 7,317.42 16,207.67
4,127,401.84 3,079.05
13,464.12 29,222.17 10,496.58 11,634.51
661.69 175.40
1,176,617.11 3,291,443.52
914,309.73
37,505.00 1,000.00 5,000.00
$ 7,448,002.71 $ 23,571,008.58
32
STATE TREASURY
CUSTODY AND FUNDING ACCOUNTS
ANALYSIS OF CASH BALANCE JUNE 30, 1952
BANK BALANCES (Secured by Depository Bonds)
Deposit Balance
Acworth Adairsville Adel
Ailey Alamo Alapaha Albany
Alma.......
Allentown Americus
Arlington Ashburn
Athens
Atlanta
Bank of Acworth
$ 30,000.00
Bank of Adairsville
30,000.00
Adel Banking Company
50,000.00
Farmers & Merchants Bank
50,000.00
Montgomery County Bank
65,000.00
Wheeler County State Bank
75,000.00
Bank of Alapaha
60,000.00
Citizens and Southern Bank
59,761.07
Bank of Albany
115,000.00
First State Bank of Albany
89,851.96
Alma Exchange Bank
49,958.94
Citizens Bank of Alma
."."
30,000.00
Four County Bank
44,568.51
Bank of Commerce
,
86,592.54
Citizens Bank of Americus
115,000.00
Bostwick Banking Co.
45,000.00
Asbburn Bank
44,715.70
Citizens Bank of Ashburn
45,000.00
Citizens & Southern National Bank ....
86,272.38
Hubert State Bank
58,000.00
National Bank of Athens
142,828.05
First National Bank
13,713,373.46
Citizens & Southern National Bank 12,874,323.12
Citz & Sou Nat'l Bank, Mitchell St. 404,005.83
Fulton National Bank
11,521,688.12
Trust Company of Georgia
11,859,005.06
Citizens Trust Company
10,000.00
First Nat'l Bank, West End
14,110.65
Fulton Nat'l Bank, Candler Bldg.
70,060.55
Fulton Nat'l Bank, Peachtree Road
99,991.32
Citz & Sou Bank, Moreland Ave. ...
50,000.00
Citz & Sou Bank, Northwest
100,000.00
Ga. Savings B & Trust Co.
50,000.00
East Atlanta Bank
259,702.00
Bank of Georgia
250,000.00
Southside Atlanta Bank
60,000.00
Peoples Bank
60,000.00
Citizens & Sou. Bank, Buckhead
30,000.00
Fulton Nat'l Bank--U. S. Tax
28,647.30
Fulton Nat'l Bank--Judges Ret. Fund
29,966.79
Fulton Nat'l Bank--Sol Gen Ret. Fd
11,544.60
33
STATE TREASURY
CUSTODY AND FUNDING ACCOUNTS
ANALYSIS OF CASH BALANCE JUNE 30, 1952
BANK BALANCES (Secured by Depository Bonds) (Continued)
Deposit Balance
Atlanta
Augusta
Austell .. Avondale Estates Bainbridge
Ball Ground Barnesville Baxley... Blackshear
Blairsville Blakely Blue Ridge Boston Bowdon Braselton Bremen Brookhaven Brunswick
Buchanan. Buena Vista Buford Butler Byromville Cairo
Calhoun Camilla
Canton
Carrollton
Cartersville
Fulton Nat'l Bank--Bur. Safety Resp. $ 18,632.34
First Nat'l Bank--School Facil. Survey
34,618.71
First Nat'l Bank--Tea. Ret. System 1,223,930.63
Citizens & Sou. Nat'l Bank
86,341.00
Ga. R. R. Bank & Trust Co.
850,639.61
Nat'l Exchange Bank
330,000.00
Austell Bank
20,000.00
Citizens Bank of DeKalb
60,000.00
Citizens Bank & Trust Co.
180,000.00
First State Nat'l Bank
119,603.11
Citizens Bank of Ball Ground
64,470.00
First National Bank
34,943.25
Baxley State Bank
35,408.54
..._ Blackshear Bank
44,921.06
Peoples Bank
54,727.06
Union County Bank
30,000.00
Bank of Early
30,000.00
Fannin County Bank
50,000.00
Peoples Banking Company
30,000.00
Commercial Bank .....
70,000.00
Braselton Banking Company
45,000.00
Commercial & Exchange Bank
35,000.00
DeKalb National Bank
35,000.00
Amer Nat'l Bank of Brunswick
104,909.01
National Bank of Brunswick
79,530.66
Haralson County Bank
64,862.35
Buena Vista Loan & Savs Bank
70,887.90
Buford Commercial Bank
120,000.00
Citizens State Bank
59,587.18
Bank of Byromville
30,000.00
Cairo Banking Company
59,543.23
Citizens Bank
60,000.00
Calhoun Nat'l Bank
54,589.83
Bank of Camilla
119,613.87
Planters & Citizens Bank
74,980.77
Bank of Canton
47,539.51
Etowah Bank
45,000.00
Peoples Bank
104,782.03
West Georgia National Bank
120,000.00
Cartersville Bank
89,983.18
First National Bank
89,903.77
34
STATE TREASURY CUSTODY AND FUNDING ACCOUNTS
ANALYSIS OF CASH BALANCE JUNE 30, 1952
BANK BALANCES (Secured by Depository Bonds) (Continued)
Cedartown
Chatsworth Chickamauga Chipley Clarkesville Claxton
Cleveland Cochran
College Park Colquitt Columbus
Comer Commerce Concord Conyers Coolidge Cordele Cornelia
Covington Crawford Crawfordville dimming. Cuthbert Dahlonega Dallas Dalton
Danielsville Dawson
Decatur.
Doerun
Commercial National Bank Liberty National Bank Cohutta Banking Company Bank of Chickamauga Farmers & Merchants Bank Habersham Bank Claxton Bank
Tippins Banking Co. Peoples Bank Cook Banking Company
State Bank of Cochran Bank of College Park Citizens Bank Columbus Bank & Trust Co.
First National Bank Fourth National Bank Merchants & Mechanics Bank Rowe Banking Company Northeastern Banking Company Concord Banking Company Bank of Rockdale Farmers & Merchants Bank ...First State Bank Cornelia Bank First National Bank Bank of Covington & Trust Co. Commercial Bank Peoples Bank Bank of Cumming :... Citizens Bank Bank of Dahlonega First National Bank . Bank of Dalton
First National Bank Hardwick Bank & Trust Co. Bank of Danielsville Bank of Dawson
Bank of Terrell First Nat'l Bank of Atlanta
Fulton National Bank Toney Bros. Bank
Deposit Balance
99,937.09 80,000.00 64,958.52 50,000.00 54,953.40 30,000.00 50,000.00 34,964.16 55,000.00 109,798.27 34,931.15 20,000.00 44,881.17 180,000.00 119,918.74 249,000.00 120,000.00 39,500.00 30,000.00 30,000.00 240,000.00 30,000.00 54,270.75 49,739.57 39,955.38 30,000.00 30,000.00 30,000.00 45,000.00 104,501.94 45,000.00 65,152.70 50,000.00 64,548.08 64,984.79 54,999.09 24,292.14 69,656.85 182,335.59 168,691.37 35,000.00
35
STATE TREASURY CUSTODY AND FUNDING ACCOUNTS
ANALYSIS OF CASH BALANCE JUNE 30, 1952
BANK BALANCES (Secured by Depository Bonds) (Continued)
Donalsonville
Douglas
Douglasville Dublin
Dudley Duluth Eastman..
East Point
Eatonton
Edison
Elberton
.
Ellaville Ellijay Emory University.. Fayetteville Finleyson FHzgerald
Forsyth
Fort Gaines Fort Valley Franklin Gainesville
Glennville
Cordon
Gray
.
Greensboro
Greenville
Commercial State Bank Merchants & Farmers Bank Coffee County Bank Farmers Bank Commercial Bank Citizens & Southern Bank Farmers & Merchants Bank Bank of Dudley Bank of Duluth Bank of Eastman Citizens Clearing Bank Bank of Fulton County Citizens & Southern Bank Farmers & Merchants Bank Peoples Bank Bank of Edison First National Bank Granite City Bank Bank of Ellaville Bank of Ellijay Citizens & Southern Emory Bank ..... Farmers & Merchants Bank Bank of Finleyson First State Bank National Bank of Fitzgerald Citizens Bank of Forsyth Farmers Bank Monroe County Bank Fort Gaines Banking Company Bank of Fort Valley Bank of Heard County Citizens Bank First National Bank Gainesville National Bank Citizens Bank Glennville Bank Gordon Bank Bank of Gray Citizens Bank Bank of Greensboro Greenville Banking Company
Deposit Balance
59,882,45 77,771.55 180,000.00 130,000.00 95,500.83 59,970.07 119,980.78 74,997.89 30,000.00 44,647.05 40,000.00 110,000.00 60,000.00 74,950,66 49,646.94 29,835.76 50,000.00 54,514.61 78,837.17 69,910.67 30,000.00 75,000.00 45,000.00 149,659.37 146,883.33 61,960.27 65,000.00 39,768.28 50,000.00 90,000.00 59,501.92 70,000.00 70,000.00 69,965.06 69,649.67 69,746.99 55,000.00 39,792.15 45,000.00 79,056.92 44,576.83
36
STATE TREASURY CUSTODY AND FUNDING ACCOUNTS
ANALYSIS OF CASH BALANCE JUNE 30, 1952
BANK BALANCES (Secured by Depository Bonds) (Continued)
Griffin-
Haddock Hahira Hapeville Harlem Hartwell Hawkinsville
Hazlehurst Hiawassee Hinesville Homerville Jasper Jefferson Jesup Jonesboro Kingsland LaFayette LaGrange
Lavonia Lawrenceville
Lees'burg Lenox Lexington Lincolnton Lithonia Locust Grove Logansville Louisville Lumber City Lumpkin Luthersville Lyons Macon
Madison
Commercial Bank & Trust Co. State Bank Jones County Bank Citizens Bank of Hahira Citizens Bank Bank of Columbia County Citizens Banking Company Planters Bank Pulaski Banking Company
Bank of Hazlehurst Bank of Hiawassee Hinesville Bank Empire Banking Company Jasper Banking Company First National Bank American National Bank Bank of Jonesboro State Bank of Kingsland Bank of LaFayette Citizens & Southern Bank LaGrange Banking Company ...
Northeast Georgia Bank Brand Banking Company First National Bank
State Bank of Leesburg Bank of Lenox
Citizens Banking Company Farmers State Bank Peoples Bank Farmers Bank Bank of Loganville First National Bank Bank of Lumber City Farmers State Bank Luthersville Banking Company . Peoples Bank _.City Bank and Trust Company Citizens & Southern Nat'l Bank First Nat'l Bank & Trust Co. .... Bank of Madison First Nat'l Bank
Deposit Balance
121,567.27 90,000.00 50,000.00 29,900.00 30,000.00 70,000.00 49,602.84 90,000.00 44,950.00 25,000.00 44,004.18 24,666.51 44,710.46 60,000.00 44,916.25 44,994.33 70,786.05 118,734.83 69,921.14
116,759.56 110,000.00 49,441.58 84,983.88 44,719.04 44,960.48
50,000.00 45,000.00 55,000.00 34,500.00 30,000.00 50,000.00 49,500.00 50,000.00 34,916.48 35,000.00 30,000.00 180,000.00 157,409.82 292,193.12 70,000.00 49,571.22
STATE TREASURY CUSTODY AND FUNDING ACCOUNTS
ANALYSIS OF CASH BALANCE JUNE 30, 1952
BANK BALANCES (Secured by Depository Bonds) (Continued)
Manchester
Mansfield Marietta
Meigs Metter Midville Milan :.. Miliedgeville
Molera Monroe
Montezuma
Monticello
Moultrie
Mount Vernon McDonough McRae Nashville
Newington Newnan
Newton Norcross Ochlochnee Ocilla Oglethorpe Patterson Pearson Pelham
Pembroke Perry Quitman
Bank of Manchester Farmers & Merchants Bank Bank of Mansfield Cobb Exchange Bank First National Bank Bank of Meigs Metter Banking Company Bank of Midville Bank of Milan Exchange Bank Merchants & Farmers Bank Miliedgeville Banking Company Bank of Molena Farmers Bank National Bank of Monroe Citizens National Bank Montezuma Banking Company Farmers Nat'l Bank First National Bank Moultrie Banking Company Moultrie National Bank Mount Vernon Bank First Nat'l Bank Merchants & Citizens Bank Citizens Bank United Banking Company Bank of Newington First National Bank Manufacturer's National Bank Baker County Bank Bank of Norcross Bank of Ochlochnee First State Bank Bank of Oglethorpe Patterson Bank Citizens Exchange Bank Farmers Bank of Pelham Pelham Banking Company Pembroke State Bank Perry Loan St Savs Bank Bank of Quitman
37
Deposit Balance
119,970.12 45,000.00 65,000.00 85,000.00 144,931.30 44,950.00 54,848.90 40,000.00 45,000.00 94,692.91 49,500.00 70,000.00 30,000.00 49,261.55 49,998.62 60,000.00 150,000.00 30,000.00 54,974.18 74,933.52 80,500.95 84,876.90 129,566.58 85,000.00 44,649.53 45,000.00 20,000.00 180,000.00 249,502.37 29,998.27 40,000.00 35,000.00 104,905.46 84,993.38 50,000.00 79,952.75 95,000.00 100,000.00 39,838.29 56,202.70 56,636.46
38
STATE TREASURY CUSTODY AND FUNDING ACCOUNTS
ANALYSIS OF CASH BALANCE JUNE 30, 1952
BANK BALANCES (Secured by Depository Bonds) (Continued)
Quitman
.'
Reidsville...
Rentz
Reynolds
Rhine
Richland
Ringgold
Roberta
Rochelle
Rockmart
Rome
Roswell Royston Rutledge Sandersville Senoia St. Simons Island Sardis Slasser Savannah
Shady Dale Sharon Shellman Smyrna Social Circle Soperton Sparta Statesboro Summerville Swainsboro
Sylvania
Citizens Nat'l Bank
Tattnall Bank
Rentz Banking Company
Citizens State Bank
_.
Williams Banking Company
Richland Banking Company
Bank of Ringgold --
Crawford County Bank
Rochelle State Bank
Rockmart Bank
First National Bank National City Bank
Rome Bank & Trust Co.
Roswell Bank
Tri-County Bank
Bank of Rutledge ...Geo. D. Warthen National Bank
Farmers & Merchants Bank -St. Simons State Bank
Bank of Sardis
Bank of Sasser
Atlantic Savs & Trust Co.
Carver Savings Bank
Citizens Bank & Trust Co.
Citizens & Sou. Nat'l Bank Ga. State Savs Asso. of Savannah
Liberty Nat'l Bank & Trust Co. ......
Savannah Bank & Trust Co.
:...'..... Citizens Bank of Shady Dale
Bank of Sharon
First National Bank
Bank of Smyrna
Social Circle Bank
Bank of Soperton
Bank of Hancock County
Bulloch County Bank
Farmers & Merchants Bank
Central Bank
Citiizens Bank of Swainsboro Bank of Screven County
Farmers & Merchants Bank
Deposit Balance
45,786.05 69,338.22 45,000.00 52,000.00 30,000.00 49,500.00 30,000.00 54,771.59 30,000.00 44,900.00 244,551.58 119,945.33 264,669.81 24,500.00 45,000.00 79,500.00 85,000.00 30,000.00 30,000.00 45,000.00 30,000.00 240,000.00 15,000.00 399,995.87 480,000.00 150,000.00 180,000.00 374,580.59 30,000.00 45,000.00 60,000.00 20,000.00 45,000.00 80,000.00 84,750.00 49,676.57 77,754.64 109,162.10 110,000.00 49,162.56 50,000.00
STATE TREASURY CUSTODY AND FUNDING ACCOUNTS
ANALYSIS OF CASH BALANCE JUNE 30, 1952
BANK BALANCES (Secured by Depository Bonds) (Continued)
Sylvester
Talbotton Tallapoosa Taylorsville Temple Tennille Thomaston
Thomasville
Thomson
Tifton
Tignall Toccoa
Toombsboro Twin CityUnadilla Union Point-
Valdosta
Vidalia
Vienna Villa Rica Wadley Warrenton Warner Robins Washington
Waycross
Waynesboro
West Point
Sylvester Banking Company Bank of Worth County Peoples Bank West Georgia Bank Bank of Taylorsville Bank of Temple Tennille Banking Co. Citizens & Southern Bank Bank of Upson ,,. Bank of Thomas County Commercial Bank
Bank of Thomson First National Bank
Bank of Tifton Citizens Bank of Tifton Farmers Bank
Bank of Tignall Bank of Toccoa Citizens Bank
Wilkinson County Bank Durden Banking Co Exchange Bank Bank of Union Point Farmers Bank
Citizens & Southern Nat. Bank First National Bank First State Bank
Darby Banking Company Vidalia Banking Co Citizens Bank ..Bank of Villa Rica Bank of Wadley Citizens Bank Citizens State Bank Farmers & Merchants Bank Washington Loan & Bkg Co.
First National Bank Commercial Bank
Bank of Waynesboro First National Bank
First National Bank
39
Deposit Balance
89,116.16 89,947.27 85,000.00 30,000.00 45,000.00 30,000.00 75,000.00 119,916.27 60,000.00 179,951.86 179,644.44 50,000.00 60,000.00 80,601.94 55,000.00 44,621.71 30,000.00 29,176.64 29,944.69 25,000.00 45,000.00 50,000.00 54,500.00 64,500.00 190,568.69 98,909.55 30,000.00 84,527.64 60,000.00 59,942.26 45,000.00 59,865.04 25,000.00 60,000.00 75,000.00 174,220.18 249,790.48 179,658.09 94,871.92 85,048.53 90,000.00
40
STATE TREASURY
CUSTODY AND FUNDING ACCOUNTS
ANALYSIS OF CASH BALANCE JUNE 30, 1952
BANK BALANCES (Secured by Depository Bonds) (Continued)
Deposit Balance
Willacoochee Winder
Woodbine Woodbury Woodland Woodstock Wrightsville
Zebulon
Peoples Bank Bank of Barrow Peoples Bank Camden County State Bank Woodbury Banking Company Woodland Bank Bank of Woodstock Bank of Wrightsville Exchange Bank Bank of Zebulon
Total Bank Balances
30,000.00 42,000.00 48,000.00 50,322.92 64,945.86 14,702.81 75,000.00 95,000.00 50,000.00 60,000.00
$ 77,371,128.16
CASH AND CHECKS FOR DEPOSIT Total Cash Balance Custody & Funding Accounts
109,200.91 .$ 77,480,329.07
41
BUDGET FUNDS RECEIPTS AND PAYMENTS
OF SPENDING AGENCIES
42
ALL STATE SPENDING UNITS
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriations Budget Balancing Adjustments, Lapses
$109,942,857.91 $152,696,323.86 29,252,694.28 64,413,982.55
Total Appropriations
$139,195,552.19 217,110,306.41
Revenues Retained for Operations Taxes Grants, U. S. Government Grants, Counties Donations Rents on Investment Properties Earnings from Services Transfers from Public Trust Funds
$ 2,079,017.88 64,856,482.77 2,316,021.96 986,873.66
15,473,593.56 177,859.87
$ 4,898,374.73 64,276,082.40 4,325,310.35 701,433.69 4,589.34 15,105,100.85 69,458.52
Total Revenues Retained
$ 85,889,949.70 $ 89,380,349.88
Total Income Receipts
$225,085,501.89 $306,490,656.29
NON-INCOME
Public Trust Funds
Unemployment Compensation Tax
U. S. Treas. Interest on Comp. Tax Fund
Gifts, Contributions
Income
:
Transfers to Budget Funds
Investments
Total Public Trust Funds Receipts Private Trust Accounts State Revenue Collections Unfunded
Total Non-Income Receipts
$ 14,549,382.87 2,336,981.01 7,935,425.38 810,671.15
(--) 177,859.87 981,988.40
$ 15,807,512.86 2,550,809.49 10,835,359.08 1,002,318.18
(--) 69,458.52 942,794.01
$ 26,436,588.94 $ 31,069,335.10 9,421,688.65 13,331,427.93 33,663.84 (--) 185,666.13
$ 35,891,941.43 $ 44,215,096.90
CASH BALANCES, JULY 1st
Budget Funds Public Trust Funds Private Trust Funds State Revenue Collections Unfunded Sinking Funds
Total Cash Balances
Totals
$ 35,920,955.72 106,132,813.62 633,881.81 286,695.74 38,605.00
$143,012,951.89
$403,990,395.21
$ 40,910,758.31 114,631,206.43 874,259.76 320,359.58 38,605.00
$156,775,189.08
$507,480,942.27
43
ALL STATE SPENDING UNITS
PAYMENTS
1951
1952
EXPENSE
Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs '.... Rents Insurance Indemnities Pensions, Benefits Grants to Civil Divisions Equipment Miscellaneous
Total Expense Payments
...$ 39,583,553.02 2,594,648.02 14,200,098.23 818,452.22 917,658.77 1,304,646.63 1,145,764.89 1,091,580.47 381,236.78 112,234.84 45,942,074.48 68,668,403.33 2,029,200.96
(--) 38,665.36
$ 47,401,051.62 2,880,827.08 15,729,257.62 937,681.20 1,020,621.58 1,521,270.62 1,222,427.79 1,744,247.46 490,475.96 155,852.52 54,764,109.03
96,017,835.64 4,183,355.68
319,644.90
..$178,751,887.28 $228,388,658.70
OUTLAYS
Lands, Improvements Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Rents Insurance Pensions, Benefits Contracts Miscellaneous Equipment
Total Outlay Payments
$ 3,808,151.95 464,685.51
1,648,732.42 10,006.57 1,670.04 210.94
210,150.08 11,118.58
185,969.17 29,676,051.13
749,443.49 4,577,622.14
$ 5,067,600.40 535,671.47
3,132,831.90 12,746.03 2,000.28 1,197.59
350,671.59 23,753.85
985.28 211,916.39 33,280,022.03 753,273.88 3,723,953.04
......$ 41,343,812.02 $ 47,096,623.73
NON-COST
Public Trust Funds Investments Expense, Objects of Trust Pensions, Benefits
Total Public Trust Funds
$ 9,574,784.55 $ 10,486,438.02
11,369.74
32,389.37
8,352,041.84 10,825,874.02
$ 17,938,196.13 $ 21,344,701.41
44
ALL STATE SPENDING UNITS
PAYMENTS (Continued)
1951
1952
NON-COST (Continued) Private Trust Funds Total Non-Cost Payments
$ 9,181,310.70 $ 10,426,015.76 $ 27,119,506.83 31,770,717.17
CASH BALANCES, JUNE 30th
Budget Funds Public Trust Funds Private Trust Funds State Revenue Collections Unfunded Sinking Fund
Total Cash Balances
Grand Total
$ 40,910,758.31 114,631,206.43 874,259.76 320,359.58 38,605.00
$ 71,916,132.17 124,355,840.12 3,779,671.93 134,693.45 38,605.00
$156,775,189.08 $200,224,942.67
$403,990,395.21 $507,480,942.27
45
FEDERAL INCOME TAX ALL STATE UNITS
46
ALL STATE UNITS
FEDERAL INCOME TAX
RECEIPTS
1951
1952
NON-INCOME
Private Trust Account Federal Tax Withheld Departments, Institutions University System
.$ 1,799,567.03 $ 2,559,677.10 1,101,230.27 1,423,673.95
$ 2,900,797.30 $ 3,983,351.05
CASH BALANCES, JULY 1st Private Trust Account Departments, Institutions University System
PAYMENTS
NON-COST Private Trust Account Federal Tax to U. S. Government Departments, Institutions University System
$ 16,293.70 $ 24,520.90
41,407.33
122,286.11
$ 57,701.03 $ 146,807.01
$ 2,958,498.33 $ 4,130,158.06
$ 1,791,339.83 $ 2,553,613.86 1,020,351.49 1,488,113.54
$ 2,811,691.32 $ 4,041,727.40
CASH BALANCES JUNE 30th
Departments, Institutions University System
$ 24,520.90 $ 122,286.11
30,584.14 57,846.52
$ 146,807.01 $ 88,430.66
$ 2,958,498.33 $ 4,130,158.06
47
ANALYSIS BY STATE UNITS UNITED STATES INCOME TAX ACCOUNTS
State Unit
Cash Balance July 1,
1951
Agriculture, Dept. of
Alcoholism, Commission
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
Governor's Office
Highways, Dept. of
Historical Com
Jekyll Is. Committee
Judicial System
Supreme Court
Court of Appeals
Library, State
Labor, Dept. of
Administration
Employ Security Ag.
Law, Dept. of
Milk Control Board
Pardons, Paroles, Bd. of
Parks, Dept. of
Personnel Board
Pharmacy, Board of
Public Defense, Dept. of ....
Civil Defense
590.30
45.00 165.00 287.90
Receipts (With-
holdings)
Payments (To U. S.
Gov.)
Cash Balance June 30,
1952
56,381.70 $ 56,381.70
1,588.00
1,588.00
12,850.13
12,850.13
9,892.00
9,563.30 $ 919.00
2,990.75
2,990.75
2,627.20
2,627.20
6,194.25
6,194.25
14,794.52
14,794.52
1,186.00
1,186.00
36,477.31
36,477.31
95,155.30
95,155.30
18,589.50
18,589.50
11,520.00
11,520.00
15,741.10
15,741.10
6,031.55
6,031.55
4,466.20
4,466.20
2,761.90
2,761.90
7,106.10
7,106.10
64,513.10
64,513.10
20,412.52
20,412.52
3,597.40
3,597.40
13,309.50
13,309.50
561,692.53 561,692.53
417.93
417.93
2,829.59
2,265.15
609.44
599.70 955.60 2,090.00
633.10 966.70 2,090.00
131.60 276.80
7,611.50 259,066.17
19,058.79 4,358.25 11,084.37 19,650.37 15,158.00 2,319.80 12,951.00 6,910.30
7,611.50 259,066.17
19,058.79 4,358.25 11,084.37 19,650.37 15,158.00 2,319.80 12,951.00 6,910.30
48
ANALYSIS BY STATE UNITS UNITED STATES INCOME TAX ACCOUNTS
State Unit
Cash Balance July 1,
1951
Receipts (With-
holdings)
Payments (To U. S.
Gov.)
Cash Balance June 30,
1952
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
School Bldg. Com.
Secretary of State
State Treasury
Administration
$ 359.70
General Assembly
12,570.05
Housing Authority
32.60
Supreme Court
1,204.00
Court of Appeals
959.40
Superior Courts
2,718.40
Oil & Gas Com.
25.40
Ports Committee
404.40
Education, Fed. Voc.
664.20
Education, Fed. Reh
3,607.15
Education, C. S. S. Sal
695.20
Teach. Retire. System
Veteran's Serv. Office
Workmen's Compensation
Board of
Warm Spgs. Mem. Com.
192.20
275,836.72 114,408.62 57,424.45
18,105.60
$ 275,836.72 114,408.62 57,424.45 18,105.60
71,023.69 361.40
2,949.50 143.50
12,562.10 8,911.00 1,774.60
158,880.26 10,226.63 11,283.28
182,021.95 273.90
20,607.90
71,023.69 361.40
2,949.50 143.50
12,562.10 8,911.00 1,774.60
158,880.26 10,226.63 11,283.28 182,021.95 273.90 20,607.90
5,298.48 15,333.50
420.00 16,867.40 13,876.80 35,083.05
327.20 5,285.20 7,393.50 55,318.11 33,698.40 6,311.00 63,659.90
5,164.88 15,868.86
416.40 16,445.59 13,438.65 34,773.15
324.40 5,216.20 6,919.30 53,859.51 31,067.90 6,311.00 63,659.90
p 493.30 12,034.69
36.20 1,625.81 1,397.55 3,028.30
28.20 473.40 1,138.40 5,065.75 3,325.70
16,641.60 2,418.93
16,641.60 2,611.13
Total Departments,
Institutions
$ 24,520.90 $2,559,677.10 $2,553,613.86 $30,584.14
49
ANALYSIS BY STATE UNITS UNITED STATES INCOME TAX ACCOUNTS
State Unit
Cash Balance July 1,
1951
Receipts (Wlth-
holdings)
Payments (To U. S.
Gov.)
Cash Balance June 30,
1952
University System
Regents
Albany State, Albany
Ga. S. W. Col., Americus ....
Univ. of Ga., Athens
$ 37,801.54
Agrie. Exten., Athens
7,404.43
Inst. of Tech., Atlanta
77,177.14
Inst. of Tech., W. G. S. T
Univ. of Ga., Atlanta
School of Med., Augusta ...
3.00
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 .
(--) 100.00
A. B. Agr. Col., Tifton
C. P. Exp. Sta., Tifton
Ga. St. W. Col., Valdosta ....
$ 8,088.90 20,142.31 8,491.40 333,532.64 114,756.04
443,129.38 28,863.52 96,626.70 52,562.52 11,268.12 10,272.80 28,116.40 8,900.35
43,272.03
25,074.20
66,247.97 35,167.80
38,984.10 11,808.85 16,460.50 21,907.42
$ 8,088.90 20,142.31 8,491.40 323,654.48 112,018.85 520,306.52 28,863.52 96,626.70 52,541.22 11,268.12 10,272.80 28,116.40 8,900.35
43,271.13
25,074.20
66,247.97 35,167.80
38,884.10 11,808.85 16,460.50 21,907.42
$47,679.70 10,141.62 24.30
.90
Totals Univ Sys $122,286.11 $1,423,673.95 $1,488,113.54 $57,846.52
Totals State Gbv
$146,807.01 $3,983,351.05 $4,041,727.40 $88,430.66
51
RETIREMENT CONTRIBUTIONS BY
ALL MEMBER STATE EMPLOYEES
52
TEACHER RETIREMENT SYSTEM CONTRIBUTIONS BY ALL MEMBER STATE EMPLOYEES
RECEIPTS
1951
1952
NON-INCOME
Private Trust Account 5% Contributions Withheld Departments, Institutions University System
$ 44,859.89 $ 13,114.56
429,882.95
480,078.02
$ 474,682.84 $ 493,192.58
CASH BALANCES, JULY 1st
Private Trust Account Departments, Institutions University System
$
0 . $
17,144.28
$ 17,144.28 $
$ 491,827.12 $
0 37,284.15
37,284.15
530,476.73
PAYMENTS
NON-COST
Private Trust Account To Teacher Retirement System Departments, Institutions University System
$ 44,859.89 $ 409,683.08
F 454,542.97 $
13,114.56 476,723.27
489,837.83
CASH BALANCES, JUNE 30th
Private Trust Account Departments, Institutions University System
$
0
37,284.15
0 40,638.90
37,284.15 $ 40,638.90
$ 491,827.12 $ 530,476.73
53
ANALYSIS OF EMPLOYEES CONTRIBUTIONS TO TEACHERS RETIREMENT
State Unit
Cash Balance
July 1, 1951
Receipts (With-
holdings)
Payments (To T. R. System)
Cash Balance June 30, 1952
Education, Dept. of School for the Deaf Acad. for the Blind So. Ga. Voc. School Tea. Ret. Sys., Dept. of
$ 8,442.16 $ 8,442.16
754.63
754.63
1,461.40
1,461.40
10.00
10.00
2,446.37
2,446.37
Totals Depts., Ints. ....
$ 13,114.56 $ 13,114.56
University System
Regents
Albany St. Col., Albany ..
Ga. S. W. Col., Americus ..
U. of Ga., Athens ... $ 16,665.01
Agr. Extension ..."
5,172.24
Inst. of Tech., Atlanta ... 15,454.40
Univ. of Ga., Atlanta
U. of Ga., School of
Medicine, Augusta
(--) 7.50
W. Ga. Col., Carrollton ....
Mid. Ga. Col., Cochran
N. Ga. Col., Dahlonega
S. Ga. Col., Douglas
Ga. Experiment Sta.,
Experiment
Ft. Valley State College,
Ft. Valley
G. S. C. W., Milledgeville ...
Ga. St. Col., Savannah
S. Ga. Teacher College,
Statesboro
A. B. A. Col., Tifton
C. P. Ex. Sta., Tifton
G.S.C.W. Col., Valdosta ....
$ 2,439.12 8,558.71 3,257.38
120,577.93 70,158.27 110,795.53 28,751.01
16,099.98 3,360.31 3,511.86 10,256.86 3,628.27
15,816.93
11,320.36 21,454.17 17,697.80
14,468.01 4,182.97 6,997.85 6,744.70
$ 2,439.12 8,558.71 3,257.38
119,142.26 69,471.98 109,567.49 28,751.01
16,095.23 3,360.31 3,511.86 10,256.86 3,628.27
15,816.93
11,320.36 21,454.17 17,697.80
14,468.01 4,182.97 6,997.85 6,744.70
$18,100.68 5,858.53 16,682.44
(--) 2.75
Totals Univ. Sys. $ 37,284.15 $ 480,078.02 $ 476,723.27 $40,638.90
Total State Gov.
$ 37,284.15 $ 493,192.58 $ 489,837.83 $40,638.90
54
EMPLOYEES RETIREMENT SYSTEM CONTRIBUTIONS BY ALL MEMBER STATE EMPLOYEES
RECEIPTS
1951
1952
NON-INCOME
Private Trust Account 5% Member Contributions Withheld
..;....$
948,646.21 $ 1,105,113.53
CASH BALANCE, JULY 1st Private Trust Account .....
16,377.95
25,219.36
$ 965,024.16 $ 1,130,332.89
PAYMENTS
NON-COST Private Trust Account To Employees' Retirement System
CASH BALANCE, JUNE 30th Private Trust Account
$ 939,804.80 $ 1,113,007.32
25,219.36
17,325.57
$ 965,024.16 $ 1,130,332.89
55
ANALYSIS BY STATE UNITS EMPLOYEES CONTRIBUTIONS TO EMPLOYEES RETIREMENT SYSTEM
State Unit
Cash Balance July 1,
1951
Receipts (With-
holdings)
Payments (To E. R. System)
Cash Balance June 30, 1952
Agriculture, Dept. of
$
807.60 $
807.60
Audits, Dept. of
4,270.50
4,270.50
Banking, Dept. of
1,881.80
1,881.80
Cap. Sq. Imp. Com.
1,979.20
1,979.20
Education, Dept. of
51,287.62
51,287.62
School for the Deaf
7,850.25
7,850.25
Acad. for Blind
4,217.94
4,217.94
No. Ga. Voc. Sch
9,621.00
9,621.00
So. Ga. Voc. Sch
4,518.15
4,518.15
Army Ord. Sch
2,178.30
2,178.30
Employees Ret. Sys. .....
1,266.60
1,266.60
Entomology, Dept. of
4,170.95
4,170.95
Forestry, Dept. of
158.40
158.40
Geology, Dept. of
856.60
856.60
Highways, Dept. of
$ 2,936.45 205,683.35 208,619.80
Supreme Court
-
81.02
81.02
Court of Appeals
543.60
543.60
Labor, Dept. of
453.00
453.00
Labor, Dept. of-E.S.A.
104,107.80 104,107.80
Library
104.40
104.40
Pardons & Paroles, Bd. of ....
144.00
144.00
Personnel Board
5,153.15
5,153.15
Public Defense, Dept. of
4,259.00
4,259.00
Public Health, Dept. of .
175,597.90 175,597.90
Battey State Hospital ....
70,054.90
70,054.90
Public Safety, Dept. of
71,142.00
71,142.00
Public Ser. Com.
5,732.30
5,732.30
Public Welfare, Dept. of:
All Units ..
22,027.60
274,577.65
279,538.50 $17,066.75
Purchases, Sup'v
2,871.90
2,871.90
Revenue, Dept. of
83,546.00
83,546.00
State Treasury--Adm.
601.50
601.50
Veterans' Serv., Dept. of
343.80
343.80
Workmen's Comp., Bd. of
405.00
405.00
Totals, Depts
$ 24,964.05 $1,100,467.18 $1,108,364.48 $17,066.75
~,- -
56
ANALYSIS BY STATE UNITS EMPLOYEES CONTRIBUTIONS TO EMPLOYEES RETIREMENT SYSTEM
State Unit
Cash Balance July 1,
1951
Receipts (With-
holdings)
Payments (To E. R. System)
Cash Balance June 30, 1952
University System
Inst. of Technology
$
Albany State College
Ga. S. W. College
G. S. C. W., Milledgeville ..
Univ. of Ga., Athens
Ga. Experiment Sta.
Ga. Coastal Plain Exp. Sta.
No. Ga. Col., Dahlonega ....
A. B. College, Tifton
Med. Col., Augusta ...
Ga. S. Col., Savannah
Val. S. Col., Valdosta
83.85 $ 171.46
901.68 $ 110.10 59.40 65.70 2,364.27 174.48 182.88 382.44 53.50 50.10 202.45 99.35
910.39 $ 110.10 59.40 65.70 2,352.05 174.48 182.88 382.44 53.50 50.10 202.45 99.35
75.14 183.68
Totals, U. Sys.
$ 255.31 $ 4,646.35 $ 4,642.84 $ 258.82
Totals, St. Gov.
$ 25,219.36 $1,105,113.53 $1,113,007.32 $17,325.57
57
DEPARTMENT OF AGRICULTURE
58
DEPARTMENT OP AGRICULTURE
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustment
Revenues Retained Earnings, Development Services
Transfers, Other Spending Units
$ 1,475,000.00 $ 1,900,000.00
230,000.00
524,998.77
21,075.20 1,200.00
17,088.98
Total Income Receipts
$ 1,727,275.20
NON-INCOME Private Trust Accounts State Revenue Collections Unfunded
1,914.81 7,355.89
1,963.87 -) 21,407.38
CASH BALANCES, JULY 1st Budget Funds Private Trust Account Revenue Collections Unfunded
105,989.17 14,051.49
311,925.33
-)
2.25
21,407.38
$ 1,856,586.56 $ 2,755,974.70
PAYMENTS
EXPENSE Personal Services ... Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Rents Insurance Indemnities Pensions, Benefits Equipment Miscellaneous
641,218.47 141,457.94 28,484.70 27,838.99 27,593.00 115,974.07
7,486.99 2,991.51 2,684.18 1,306.22 1,851.02 16,565.95 24,050.79
786,450.73 182,336.08 33,319.90 32,871.56 30,576.06 121,749.95
14,955.99 5,494.13 14,384.96
35,589.89 1,661.10
67,054.75 21,238.90
Total Expense Payments
..$ 1,039,503.83 $ 1,347,684.00
OUTLAYS Lands, Improvements Contracts
NON-COST Private Trust Account
481,835.21 1,917.06
428,986.14 1,961.62
CASH BALANCES, JUNE 30th Budget Funds Revenue Collections Unfunded Private Trust Account
311,925.33
21,407.38
-(- -)
2.25
977,342.94
$ 1,856,586.56 $ 2,755,974.70
59
DEPARTMENT OF AGRICULTURE
CURRENT BALANCE SHEET JUNE 30, 1952
ASSETS Cash on Hand and in Bank
.$ 977,342.94
LIABILITIES, RESERVES, SURPLUS
LIABILITIES Accounts Payable (Detail in Work Papers) $ Contracts Payable (Farmers Markets) (Page 68 for detail)
203,868.97 346,326.60 $
550,195.57
RESERVES
For Construction of Milk Dehydrating Shed ___? Contingency for Incomplete Contracts Food Penalties
200,000.00 213,975.30
2,342.41
416,317.71
SURPLUS FOR OPERATIONS Subject to Budget Approval
10,829.66 $ 977,342.94
60
DEPARTMENT OF AGRICULTURE
SUMMARY
FINANCIAL CONDITION
The State Department of Agriculture ended the fiscal year on June 30, 1952, with a surplus of $10,829.66, after providing the necessary reserve of $203,868.97 to cover outstanding accounts payable, $346,326.60 for contracts payable for Farmers Markets, $200,000.00 for construction of milk dehydrating shed, $213,975.30 for contingency for incomplete contracts, and $2,342.41 for food penalties.
REVENUE COLLECTIONS
The Department of Agriculture is the revenue-collecting agency for licenses and fees pertaining to agricultural operations, as provided by law.
In the fiscal period under review, $925,845.36 was collected from licenses and fees.
The $925,845.36 revenue collected together with $21,407.38 on hand at the beginning of the year made a total of $947,252.74 to be accounted for, all of which was transferred to the State Treasury in the fiscal period ended June 30, 1952.
Revenue collections the past three years are compared in the statement following:
REVENUE COLLECTIONS
Pish Dealers Licenses
$
Fertilizer Fees
Feed Fees
Dairy, Poultry Fees
Farmers Markets
Egg Stamps
Insecticides and Miscellaneous
Totals
$
YEAR ENDED JUNE 30th
1952
1951
1950
9,700.00 415,824.58 247,567.95
12,497.92 198,101.01 30,124.90
12,029.00
11,323.63 398,075.61 223,700.55
10,588.50 182,591.92
26,872.52 13,140.00
9,300.00 360,252.06 186,196.39
9,290.68 164,267.14
23,644.96 9,281.57
925,845.36 $ 866,292.73 $ 762,232.80
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for general operations of the Department of Agriculture in the year ended June 30, 1952, was $1,400,000.00. This was increased to $1,549,998.77 by transfer of $149,998.77 from the
61
DEPARTMENT OF AGRICULTURE
State Emergency Fund to meet expenditures approved on budget, as provided by law.
Appropriation to the Department for Farmers' Markets Development in the year was $500,000.00, and this was increased to $875,000.00 by $375,000.00 transfer from Emergency Fund through budget approvals.
In addition to the $2,424,998.77 provided as the current year's appropriation, $17,088.98 was received from sales and other sources, making total income for the year $2,442,087.75.
The $2,442,087.75 income together with the $311,925.33 cash balance at the beginning of the fiscal period made a total of $2,754,013.08 available.
$1,347,684.00 of the available funds was expended under budget approvals in the year for current operating expenses and $428,986.14 for new buildings and improvements, and $977,342.94 remained on hand June 30, 1952, the end of the fiscal year.
The first lien on this remaining cash balance is for liquidation of outstanding accounts payable, $200,000.00 is reserved for construction of milk dehydrating shed, $213,975.30 for contingency for incomplete contracts and $2,342.41 for food penalties, and the remainder represents funds which have been provided in excess of obligations incurred and will be available for expenditure in the next fiscal period, subjct to budget re-approvals.
COMPARISON OF OPERATING COSTS
Operating costs of the Department for the past three years are compared in the following statement:
YEAR ENDED JUNE 30th
BY ACTIVITY
1952
1951
1950
Commissioner's Office
_$
Fertilizer Division _
Bureau of Markets
Pure Food
Pure Seed
Weights and Measures
Chemistry
Veterinary
Analytics (Soil, Food, Meats,
Blood, Etc.)
54,652.37 $ 85,413.42 204,382.25 119,544.95 79,586.99 58,331.55 96,515.73 358,909.50
25,032.94
40,011.82 $ 83,944.20 186,715.23 88,382.79 60,497.86 37,610.50 79,849.06 240,151.75
37,267.01 68,440.40 164,980.97 80,862.25 40,274.05 29,973.62 81,667.94 143,838.24
$ 1,082,369.70 $ 817,163.21 $ 647,304.48
62
DEPARTMENT OF AGRICULTURE
YEAR ENDED JUNE 30th
BY ACTIVITY (Cont'd.)
1952
1951
1950
Farmers' Markets: Adel Atlanta Athens Augusta Blackshear Buchanan Camilla Columbus Cordele Dillard Donalsonville Douglas Glennville ._ Hazlehurst __ Jesup Leesburg Macon Moultrie Nashville Pelham Quitman Rome Savannah Sylvania Thomasville Thomson Tifton Toccoa Valdosta Vidalia Waynesboro Wrightsville
22,063.93 220,952.91
16,001.86 54,428.68
50.00 68.74 9,081.37 18,996.57 56,316.38 19,590.59 1,090.77 271.95 96,055.60 1,817.02 11,035.37 11,110.16 22,379.37 20,949.85 3,673.92 5,415.92 275.01 8,567.59 260.00 81.00 55,018.27 2,085.17 6,466.81 2,289.36 7,240.06 3,936.52 270.64 50.00
131,384.37 2,973.19
114,441.44
11,159.21 49,236.79 45,308.20 28,357.28
8,450.92 1,290.10
377.28 11,935.09
309.94 21,438.61
3,871.58 76,262.77 12,630.33
2,319.73 16,254.69 12,639.55
6,602.90
13,578.22 37,272.27 20,057.84 10,283.94
2,174.58 27,638.64
4,894.62 13,763.03
40.00
178,988.03 204.05
130,467.74 97,244.52
22,557.23
2,086.92 723.20
32,899.60 15,681.82 15,475.97
6,894.60 20,997.46 14,850.95
7,071.58 7,883.47
2,533.69 14,203.38
411.84 43,830.28
2,257.54 9,526.78 29,260.70 2,259.22
$ 677,891.39 $ 686,947.11 $ 658,310.57
Canneries: Atlanta Macon Thomasville Hazlehurst
13,022.15 $ 3,386.90
15,129.70 2,099.02
12,285.31 5,874.74 600.98
16,409.05 $
17,228.72 $
18,761.03
Totals
$ 1,776,670.14 $ 1,521,339.04 $ 1,324,376.08
63
DEPARTMENT OF AGRICULTURE
BY OBJECT
Personal Services Travel .... Supplies and Materials Communication Heat, Light, Power, Water Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Indemnities Pensions Equipm ent Miscellaneous
Outlay: Land, Buildings, Improvements and Equipment _ Purchase of Augusta Farmers Market
Totals
Number of Employees at June 30th
YEAR ENDED JUNE 30th
1952
1951
1950
786,450.73 182,336.08 33,319.90
32,871.56 30,576.06 121,749.95 14,955.99
5,494.13 14,384.96 35,589.89
1,661.10 67,054.75 21,238.90
641,218.47 141,457.94 28,484.70
27,838.99 27,593.00 115,974.07
7,486.99 2,991.51 2,684.18 1,306.22 1,851.02 16,565.95 24,050.79
504,747.46 92,145.74 23,483.79 23,847.94 26,352.34
103,500.59 20,056.60 518.70 1,747.04 2,585.38 390.33 22,870.98 17,500.25
$ 1,347,684.00 $ 1,039,503.83 $ 839,747.14
428,986.14 $ 1,776,670.14
355
431,835.21
484,628.94
50,000.00 1,521,339.04 $ 1,324,376.08
293
331
CONTRACT--GEORGIA POULTRY IMPROVEMENT ASSOCIATION
Contract with the Georgia Poultry Improvement Association was renewed and charges raised from $2,500.00 to $3,000.00 per month, effective April 1, 1952. Total payments to the Association in the year ended June 30, 1952, were $31,500.00. This contract provides that in consideration of the payment of the sum stated by the Department of Agriculture, the Georgia Poultry Improvement Association is to:
1. Administer 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.
2. Employ and pay out of its funds all salaries for employees and all other expenses necessary in carrying out this agreement.
3. Maintain State official poultry testing and diagnostic laboratory 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
64
DEPARTMENT OF AGRICULTURE
Association are to be approved by the Department of Agriculture.
In addition to the $3,000.00 per month to be paid by the Department to the Association under the contract the Department of Agriculture is to assign all laboratory facilities, equipment, etc., located at the Gainesville, Geoorgia, 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 Agriculture.
CONTRACT--GEORGIA COASTAL PLAINS EXPERIMENT STATION
Contract with the Georgia Coastal Plains Experiment Station, at Tifton, effective July 1, 1950, provides:
Name of Project--Diagnosis of animal diseases.
Object--To render diagnostic services for the benefit of the livestock 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 effective--July 1, 1950
Agreement--The Georgia State Department of Agriculture agrees: 1. To provide technical service and/or labor in the development
of the diagnostic work outlined at the Georgia Coastal Plains m Experiment Station. 2. To provide for miscel'aneous expenses such as scientific Sup-
plies, feed and incidentals which cannot be provided by the other co-operator. 3. To provide travel and subsistence for technical workers in connection with the development of the work outlined.
The Coastal Plains Experiment Station agrees: 1. To provide labor, space, land, equipment and such feeds as are
avalab'e or can be produced on the Station Farm.
65
DEPARTMENT OF AGRICULTURE
2. To provide supervision, technical services and/or labor in connection with the development of the diagnostic work outlined in this project agreement. To provide such travel and subsistence for technical workers not provided for by the Georgia State Department of Agriculture.
4. To keep a separate activity account of all expenses incident to carrying out this agreement.
The reimbursement for expenditures by the Department of Agriculture for this project are not to exceed $10,000.00 for the fiscal year ended June 30, 1952, and the annual cost to the Georgia Coastal 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 $10 000.00.
Expenditures by the Department in the year ended June 30, 1952, as reimbursements under this contract, were $10,861.66 for personal services, $216.46 for travel expense and $232.21 for supplies, making a total of $11,310.33. Of this amount $1,310.33 is applicable to the fiscal year ended June 30, 1951, invoice for which was received and paid in the year ended June 30, 1952.
STATE CANNERIES AND FARMERS' MARKETS
State canneries are being operated in connection with markets in Atlanta and Hazlehurst. Charges by canneries are fixed to offset cost of operation only, as these are not charges authorized by law for support of State Government. These receipts are placed in the Department's operating account.
The operating cost of the farmers' markets in the fiscal year ended June 30, 1952, exclusive of payments for new construction and improvements, was $248,905.25. Revenue collected from the operation of the markets in the same period amounted to $198,101.01.
Canning plant activities for the year cost in operating expenses $16,409.05, with income from sales and services $11,133.76.
MARKET BULLETIN
Printing cost of the "Market Bulletin," published by the Department of Agriculture, for the year ended June 30, 1952, was $83,976.25, and postage on bulletins mailed amounted to $14,121.62. This does not include compensation of officials and employees for time devoted
66
DEPARTMENT OF AGRICULTURE
to editing and publishing, as they are employees of the Department of Agriculture.
Printing cost for the previous fiscal year was $76,110.36 and postage $9,250.00.
Present circulation of the "Market Bulletin" is 244,000, plus 3,000 additional copies for the office. This compares with 240,000 circulation and 2,000 additional copies at the close of the previous fiscal period.
The increased circulation, together with a 50% increase in postage rates applicable to mailing the "Market Bulletin," accounts for the increased cost of this publication the past year.
GENERAL
Books and records of the Department of Agriculture are in excellent condition, 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 voucher.
Appreciation is expressed to the officials and staff of the Department of Agriculture' for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
67
DEPARTMENT OF AGRICULTURE
SUMMARY--OUTLAY PAYMENTS YEAR ENDED JUNE 30, 1952
Farmers Markets
Totals
Architects Buildings and Equipment
Engineers Additions
Land Paving Titles
and Bond & Sewerage Insurance
Adel, Shed
$ 21,936.02 $ 976.17 $ 20,755.85
$ 204.00
Athens, Egg Market _ 13,727.72 1,154.56 12,334.68
238.48
Atlanta, Improvement 3,192.73
446.86
1,819.80 $ 926.07
Atlanta, Shed & Bldg. 25,571.31 1,360.56 23,926.49
284.26
Atlanta, Addn. Bldg. 8 5,761.34
308.98 5,452.36
Atlanta, Food Proc's'g. 5,397.30
392.87
4,923.50
80.93
Atlanta, Utility Bldg.- 35,455.45 7,395.64 23,683.00 2,497.00 1,879.81
Atlanta, Retaining Wall
15,936.73
744.48 15,032.25
160.00
Atlanta, Toilets
3,673.28
3,673.28
Augusta, Buildings ._. 46,427.13 6,495.00 39,336.33
595.80
Camilla, Scale Pit and Ceiling
6,475.33
145.14 6,306.00
24.19
1 Columbus, Equipment
8,496.42
3,669.40 4,827.02
Cordele, Bldg. & Pav'g. 40,136.96 4,129.58 30,031.11 5,501.47 474.80
Cordele, Land
3,000.00
3,000.00
Dillard
19,283.61
532.07 18,720.21
31.33
Glennville, Bldgs., Shed
and Equipment
85,350.63
4,534.94
79,626.92
1,188.77
Glenville, Auction Block __
6,977.90
319.56
6,592.34
66.00
Jesup, Building
10,495.62
292.65 10,202.97
Leesburg, Shed Addn.__ 8,220.30
190.80
7,950.00
79.50
Macon, Addns. to Bldg. 8,051.91 2,281.31
5,770.60
Moultrie, Addn. Shed.. 10,839.42 Pelham, Bldg. & Refrig. 4,394.39
339.82 411.90
10,499.60 3,923.10
59.39
Rome, Bldg. & Refrig. 305.55
305.55
Savannah. Improv.
260.00
260.00
Thomasville, Bldg. & Shed
39,213.68 6,162.78 32,382.90
668.00
Valdosta, Canopy
405.41
317.28
88.13
Totals
$ 428,986.14 $39,238.50 $360,842.09 $19,522.16 $9,383.30
68
DEPARTMENT OF AGRICULTURE
INCOMPLETE CONTRACTS--JUNE 30, 1952
Adel--Shed
Athens--Edd Bldgs.
Atlanta--Utility Building and Paving _
_'
Atlanta--Other Projects
Augusta--Building
Cordele--Building
^
Glennville--Well Pun?p and Auction Building
Macon--Additions
Moultrie--Shed Addition
Pelham--Building and Refrigeration
Rome--Building and Refrigeration
Thomasville--Building and Shed
Valdosta--Canopy
$ 269.18 11,998.24
165,684.22 4 445.48 57,460.69 18 287.51 2,368.38
22 619.03 4,542.66 5,232.74 9,150.85 35,243.12 9^024.50
$346,326.60
69
GEORGIA COMMISSION ON ALCOHOLISM
70
GEORGIA COMMISSION ON ALCOHOLISM
RECEIPTS
INCOME FROM STATE REVENUE ALLOTMENTS Appropriation Budget Balancing Adjustment
CASH BALANCE, JULY 1st
Budget Funds
PAYMENTS EXPENSE
Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications, Printing Repairs Rents Insurance Equipment __ Miscellaneous
CASH BALANCE, JUNE 30th Budget Funds
1952
0 17,787.01
0 17,787.01
10,600.00 2,499.21 415.14 720.65 562.20 753.00 175.10 464.28 537.25
16,726.83 1,060.18
17,787.01
71
GEORGIA COMMISSION ON ALCOHOLISM
SUMMARY
INTRODUCTION
The Georgia Commission on Alcoholism was created by Legislative Act approved February 21, 1951, for the purpose of studying the problem of alcoholism, including methods and facilities available for the care, custody, detention, treatment, employment and rehabilitation of alcoholics. This commission is authorized to establish and maintain hospitals, clinics, institutions, out-patient stations, farms, or other facilities for the care, custody, control, detention, treatment, employment and rehabilitation of alcoholics and is further authorized to accept the care and custody of alcoholics voluntarily applying for treatment or committed to the commission by court order as hereinafter provided and is authorized to confine and detain such alcoholics for treatment and rehabilitation.
FINANCIAL CONDITION
The Commission ended the fiscal year on June 30, 1952, with a cash surplus of $1,060.18 and reported no outstanding accounts payable or other liabilities.
AVAILABLE INCOME AND OPERATING COSTS
No appropriation was made by the Legislature for the operation of the Commission on Alcoholism but Act approved February 15, 1952, makes provision for allotments, as follows:
"The State Budget Bureau is hereby authorized to make a sufficient annual allotment of funds available for the purpose of carrying out the provisions of this Act."
Allotment through budget approvals in the year ended June 30, 1952, as provided by law, was $17,787.01. Of this amount, $10,600.00 was expended for salaries and per diem, $2,499.21 for travel, and $3,627.62 for supplies, communication and other expense and $1,060.18 remained on hand June 30, 1952.
This remaining cash balance of $1,060.18 represents funds which have been provided in excess of obligations incurred and will be available for expenditure in the next fiscal period, subject to budget re-approvals.
This is the first year of operations, hence no comparison is shown with previous year's costs.
72
GEORGIA COMMISSION ON ALCOHOLISM
GENERAL
Mr. Paul H. Fraser, Director, and Mr. C. H. Collins, Chairman of the Board, are each bonded in the amount of $10,000.00.
Records of the Commission 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 Commission for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
73
DEPARTMENT OF AUDITS
mmm
74
DEPARTMENT OF AUDITS*
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments, Lapses
Earnings from Services Transfers Other Spending Units
$
95,000.00 $ 145,000.00
10,000.00 (--) 4,250.00
195.00
10,736.39
Total Income Receipts
..$ 115,736.39 $ 140,945.00
CASH BALANCE, JULY 1st Budget Funds
27,251.10
15,914.89
$ 142,987.49 $ 156,859.89
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
f 84,867.49 10,189.36 2,197.59 1,342.94
(--) 493.95 12,774.87 37.50 5,169.08 128.70
$ 116,213.58 $
98,613.26 11,763.62 5,483.81
1,294.00 1,251.03
489.55 37.50
5,984.89 80.31
124,997.97
10,859.02
3,581.87
15,914.89
28,280.05
$ 142,987.49 $ 156,859.89
*From Audit Report by W. R. Osborn & Co., Certified Public Accountants.
75
DEPARTMENT OF AUDITS
W. R. OSBORN & COMPANY Certified Public Accountants
Atlanta, Georgia September 11, 1952
Honorable B. E. Thrasher, Jr. State Auditor State Capitol Atlanta, Georgia
Dear Sir:
We have made an audit of the books of account of the Department of Audits of the State of Georgia, for the year ended June 30, 1952, and submit herewith our report.
A comparative statement of cash receipts and payments for the years ended June 30, 1951 and 1952, is presented. The appropriation for the year ended June 30, 1952, was $145,000.00 which amount was reduced by budget balancing adjustment in the sum of $4,250.00. The net amount of $140,750.00 was received from the State Treasurer during the period under review.
Cash on demand deposit was verified by direct communciation with the depositories, and the bank balances were as follows:
First National Bank, Atlanta, Georgia Fulton National Bank, Atlanta, Georgia
$ 10,000.00 18,280.05
$ 28,280.05
Funds on deposit with Fulton National Bank of Atlanta, Georgia, are secured by $10,000.00 of DeKalb County, Georgia, School District 2% Bonds, due January 1, 1953. Funds with the First National Bank of Atlanta, Georgia, are secured by $20,000.00 2% U. S. Treasury Bonds due December 15, 1954.
76
DEPARTMENT OF AUDITS
Receipts from the State Treasurer were verified by inspection of the State Treasurer's records. All cancelled checks were compared with the cash book entries and the supporting vouchers were examined.
The work of employees in connection with the books .and records was done in an excellent manner and we greatly appreciate the courtesies extended to us during the course of our examination.
Respectfully submitted,
W. R. OSBORN & COMPANY Certified Public Accountants
77
DEPARTMENT OF BANKING
78
DEPARTMENT OF BANKING
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing, Adjustment, Lapses
Revenues Retained Earnings
Transfers Other Spending Units
$ 96,000.00 $ 125,000.00 (--) 256.96 (--) 9,815.31
33.00
15.85
(--) 281.10 (--) 355.05
Total Income Receipts
95,494.94 $ 114,845.49
NON-INCOME Private Trust Accounts
52.28
53.34
CASH BALANCES, JULY 1st
Budget Funds Private Trust Fund
228.82 2,715.95
98,491.99 $
706.96 2,768.23
118,374.02
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
64,515.32 22,507.19
486.45 1,694.58 2,433.90
274.03 450.51 1,606.13 779.79 268.90
95,016.80 $
78,940.00 24,946.47
747.92 1,896.85 1,802.93
136.42 450.00 2,972.48 902.94 153.80
112,949.81
706.96 2,768.23
98,491.99 $
2,602.64 2,821.57
118,374.02
DEPARTMENT OF BANKING CURRENT BALANCE SHEET
JUNE 30, 1952 ASSETS CASH ASSETS Available Cash
LIABILITIES, RESERVES, SURPLUS
CASH LIABILITIES None Reported
RESERVES Unclaimed Deposits U. S. Income Tax
SURPLUS Available for Operations Subject to Budget Approval
$
2,821.57
919.00
79
6,343.21
3,740.57 2,602.64 6,343.21
80
DEPARTMENT OF BANKING
SUMMARY
FINANCIAL CONDITION
The State Department of Banking ended the fiscal year on June 30, 1952, with a surplus of $2,602.64 after providing the necessary reserves to cover $2,821.57 private trust funds held on this date and $919.00 U. S. Income Taxes to be remitted to the Federal Government.
REVENUE COLLECTIONS
This Department is a revenue-co]lecting agency for fees and assessments levied on the institutions coming under the jurisdiction of the Department of Banking, as provided by law.
In the fiscal year ended June 30, 1952, $191.67 was collected from business license tax on small loan companies, $91,160.00 fees for open bank examinations, $3,762.50 for Credit Union examinations, and $5.50 from other sources, making a total of $95,119.67, 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
1952
1951
1950
Business License Tax on
Small Loan Companies
$
Fees for Open Bank Examinations
Credit Union Examinations
Other Revenue
Totals
$
191.67 $ 91,160.00 3,762.50
5.50
95,119.67 $
100.00 $ 82,145.00 4,220.00
7.60
86,472.60 $
250 00 82,475.00
4,332.50 9.10
87,066.60
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation to the Department for the year ended June 30, 1952, was $125,000.00. The amount provided with which to meet expenditures approved on budget for the fiscal year was $115,184.69 and the remaining $9,815.31 of the appropriation was lapsed to the State General Fund, as provided by law.
In addition to State Appropriation funds, $15.85 was received from sale of banking laws, making total income for the year $115,200.54.
81
DEPARTMENT OF BANKING
From the year's receipts, $355.05 was transferred to the State Personnel Board for the pro rata cost of that agency's operations, leaving net income of $114,845.49.
The $114,845.49 income and the $706.96 cash balance at the beginning of the period made a total of $115,552.45 available with which to meet expenditures approved on budget for the fiscal year.
$112,949.81 of the available funds was expended for budget approved items of current expense and $2,602.64 remained on hand June 30, 1952, the end of the fiscal year.
This remaining cash balance of $2,602.64 represents funds which have been provided in excess of obligations incurred and will be available for expenditure in the next fiscal period, subject to budget re-approvals.
COMPARISON OF OPERATING COSTS
Operating costs for the past three years are compared in the statement following:
YEAR ENDED JUNE 30th
EXPENDITURES
1952
1951
1950
Personal Services Travel Supplies Communication Printing, Publications Repairs Insurance, Bonding Pensions (Emp. Ret. Fund) _ Equipment Miscellaneous
Totals
$ 78,940.00 $ 24,946.47 747.92 1,896.85 1,802.93 136.42 450.00 2,972.48 902.94 153.80
$ 112,949.81 $
64,515.32 $ 22,507.19
486.45 1,694.58 2,433.90
274.03 450.51 1,887.23 779.79 268.90
95,297.90 $
59,830.00 18,353.70
591.83 1,547.03 1,353.00
149.03 407 07 396.84 126 48 283.65
83,038.63
Number of Employees at June 30th
20
17
16
PRIVATE TRUST FUNDS
There was on deposit June 30, 1952, in the name of the State Department of Banking $2,821.57, which represents accumulated deposits from liquidation of banks that have not been claimed, including interest earned thereon to this date.
Federal taxes withheld from employees amounting to $919.00 were
82
DEPARTMENT OF BANKING
held by the Department on June 30, 1952, to be remitted to the U. S. Government in the next fiscal period.
GENERAL
The Department of Audits is without authority to audit the accounts pertaining to the liquidation of closed banks which are handled by the State Department of Banking, 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 $50,000.00 and the examiners $10,000.00 each.
The salary of the Assistant Superintendent is determined in accordance with Merit System pay classification, under authority of a ruling by the Attorney General of the State dated November 28, 1950. This ruling which held that the Act of the General Assembly placing the Banking Department personnel under the State Personnel Board superceded the Act of the General Assembly approved February 10, 1949, which fixed the compensation of the Assistant Superintendent of Banks, was quoted in previous audit report covering the fiscal year ended June 30, 1951.
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 budget approvals and provisions of State laws, 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 Auditor's office during this examination and throughout the year.
83
CAPITOL SQUARE IMPROVEMENT COMMITTEE
84
CAPITOL SQUARE IMPROVEMENT COMMITTEE*
RECEIPTS
1951
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments
Revenues Retained Earnings
Transfers Other Spending Units
$ 60,000.00 115,000.00
1,575.00 166,999.96
Total Income Receipts
..$ 343,574.96 $
1952
390,000.00 395,370.00
4,325.00 71,249.96 860,944.96
CASH BALANCE, JULY 1st Budget Funds
28,647.30
85,495.29
$ 372,222.26 $ 946,440.25
PAYMENTS
EXPENSE
Personal Services Supplies, Materials Communication Heat, Light, Power, Water ,, Insurance Repairs Rents Indemnities Pensions, Benefits Miscellaneous
Building Cleaning Contract
Total Expense Payments
OUTLAYS
Lands, Improvement Contracts Equipment
CASH BALANCE, JUNE 30th
Budget Funds
42,661.28 4,449.22 118.08
26,770.12 80.00
5,410.38 3,935.00
2,489.41
50,795.28 3,641.01
127.39 26,793.39
40.00 10,403.66 3,900.00
51.50 2,777.48
46,144.00
47,784.00
$ 132,057.49 $ 146,313.71
154,255.00 414.48
191,994.25 1,927.26
85,495.29
606,205.03
$ 372,222.26 $ 946,440.25
From Audit Report by W. R. Osborn & Co., Certified Public Accountants.
85
CAPITOL SQUARE IMPROVEMENT COMMITTEE
W. R. Osborn & Company Certified Public Accountants
Capitol Square Improvement Committee State of Georgia Atlanta, Georgia.
Atlanta, Georgia September 18, 1952
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, 1952, and submit herewith our report.
Your original committee was appointed for the purpose of supervising the construction of a building on the land owned by the State of Georgia, across the street from the State Capitol Building, on the south side of Mitchell Street, Atlanta, Georgia. Since the building was completed several years ago, the present committee supervises the maintenance and operations or any building and improvements which may become necessary at 38 Capitol Square and at 92-94 Mitchell Street.
The land and improvements at 38 Capitol Square were leased for a five-year period from October 1, 1943 to September 30, 1948 at a rental of $200.00 per month. From October 1, 1948 to March 31, 1949, they were rented on a month to month basis at the same rate. This property, together with 30 Capitol Square, was acquired by the Committee on April 1, 1949 for $60,000.00. The premises are now occupied by the Veterinarian Division of the Department of Agriculture and the office of the Chief Drug Inspector of the State Board of Pharmacy.
Five parcels of land located on the east side of Washington Street and the north side of Trinity Avenue were purchased during the previous year. During the current year the land purchased amounted to $70,204.25 and consisted of two parcels located on the north side of Trinity Avenue. All purchases of land were made with the unanimous approval of the Land Purchase Committee comprised of our present governor, the Honorable Herman E. Talmadge; the Attorney General, Honorable Eugene Cook; and the State Auditor, Honorable B. E. Thrasher, Jr.
Preliminary plans for the erection of Judicial and Labor and Agricultural Buildings were obtained from an architect at a total cost
86
CAPITOL SQUARE IMPROVEMENT COMMITTEE
of $131,790.00. Of this amount $10,000.00 was paid during the previous year leaving a balance of $121,790.00 which was paid during the current year. Details of land and buildings are set forth herein, captioned "Analysis of Payments for Outlay."
The building located at 92-94 Mitchell Street under lease by the Department of Mines and Geology of the State of Georgia is rented for $325.00 per month and is occupied by the Library Division of the State Department of Education.
The Committee is composed of the following members:
Dr. M. D. Collins Honorable J. M. Forrester Dr. T. F. Sellers Honorable Eugene Cook Honorable Charles D. Redwine Honorable Ben T. Huiet Honorable Ernest Vandiver, Jr. Honorable B. E. Thrasher, Jr., Secretary and Treasurer
A comparative statement of receipts and payments showing figures for the current year and that of the year ended June 30, 1951 is presented.
Transfers of $71,249.96 represent rents received; $36,999.96 from the State Industrial and the Georgia Employment Security Agency, and a transfer of $34,250.00 from the Department of Labor for the acquisition of property on which to erect an office building. These transactions were verified by contacting each, of the offices involved. Rents received in the amount of $4,275.00 were not verified. However, from records and information on file it appears that this figure represents rents in arrears on a service station located at 19 Hunter Street, S.W., of $1,350.00 at June 30, 1951 and current rents received of $2,925.00. The property referred to was rented to the State Tire and Battery Company at $225.00 per month through November, 1951 at which time D. H. and Cleo D. McFarland doing business as Bell and McFarland rented this property on a month to month basis at $225.00 per month. The amount of $50.00 represents the sale of scrap material. Such sale was not verified, however, it is understood that bids were obtained and the highest bid accepted for the materials involved. The receipts of $65,000.00 by regular appropriation, $300,000.00 appro-
87
CAPITOL SQUARE IMPROVEMENT COMMITTEE
priation for Judicial Building, and $395,370.00 by Executive Order were verified by inspection of the State Treasurer's records.
All paid checks were compared with cash book entries and the vouchers and supporting data attached to vouchers were inspected.
The bank account at June 30, 1952 was reconciled and the balance of $606,205.03 was verified by direct communication with the First National Bank, Atlanta, Georgia, the depository. The account is secured by $25,000.00, 2% U. S. Treasury Bonds, due December 15, 1954-52 and $600,000.00, 1%% U. S. Treasury Notes, due March 15, 1954, which are being held by the First National Bank, Trust Department, Atlanta, Georgia.
Expenses for the Christmas display at the Governor's mansion is included in the expense for Capitol Square and other property.
Respectfully submitted,
W. R. Osborn & Company, Certified Public Accountants.
88
CAPITOL SQUARE IMPROVEMENT COMMITTEE
ANALYSIS OF PAYMENTS FOR OUTLAY
Quantity
Particulars
Power, Heat, Light and Water Equipment:
2 Moncrief Furnaces, 30" steel with blowers
and new pipe
Furniture, Furnishings and Fixtures:
1 Electric Fan 4F 181
$
5 Venetian Blinds
Shop Equipment:
4 Screw Drivers .
$
1 Pliers #10 V. G
1 Presto Lite Acetylene Welding outfit
Total Equipment
Detail
Amount
$
11.50 47.50
1.96 1.55 34.75
$
1,830.00 59.00
38.26 1,927.26
Buildings and Structures:
A. Thomas Bradbury, Architect, Preliminary Plans:
Judicial and Labor Building Agricultural Building
90,625.00 31,165.00
121,790.00
Land:
1 Lot with Brick Building, 47 Trinity Ave., S.W., 100' x 150', Approx.
1 Lot, Capitol Place and Trinity Ave., S. W., 107' x 150' approx.
Appraisal Fee Title Examination, Insurance and Recording
Fees Survey City, State and County Taxes
Total Land and Buildings
Total Outlay
34,241.98
34,923.66 116.00
479.50 120.00 323.11
$
$
70,204.25 191,994.25 193,921.51
89
GEORGIA CITIZENS COUNCIL
h
90
GEORGIA CITIZENS COUNCIL*
RECEIPTS
1951
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
$
Revenues Retained
Donations
60,000.00 $ 166.30
CASH BALANCE, JULY 1st Budget Funds
549.77 $ 60,716.07 $
1952 30,000.00
1,049.00 31,049.00
PAYMENTS
EXPENSE Personal Services Travel Supplies Communication Insurance Publications __ Repairs Rents Miscellaneous ..
Total Expense Payments
OUTLAYS
Equipment
CASH BALANCE, JUNE 30th
Budget Funds
$ 37,816.62 $ 23,205.51
6,087.62
2,029.56
2,009.70
627.58
4,387.02
1,560.03
50.00
4,557.60
1,485.55
93.18
3,645.61
441.05
479.20
48.50
59,076.55 $ 29,447.78
590.52
1,006.53
1,049.00 60,716.07 $
594.69 31,049.00
From Report by W. R. Osborn & Co., C. P. A.
91
GEORGIA CITIZENS COUNCIL
W. R. Osborn & CompanyCertified Public Accountants
Atlanta, Georgia September 15, 1952
Honorable B. E. Thrasher, Jr. 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, 1952 and submit herewith our report.
Our examination consisted of verification of the receipts and payments, as hereinafter described, for the period under review.
A statement of receipts and payments for the year ended June 30, 1952, in comparison with the year ended June 30, 1951, is presented. The appropriation was $30,000.00, which was drawn by the Director during the period under review. This amount was verified by inspection of the books in the Office of the State Treaesurer. Payments for the period for expenses and outlay amounted to $30,454.31 and these payments were verified by comparison of paid checks with cash book entries, and the vouchers therefor, with supporting data, were inspected.
Cash balance, as at June 30, 1952, in the amount of $594.69, was verified by a certification received from the depository.
Respectfully submitted,
W. R. Osborn & Company,, Certified Public Accountants.
93
DEPARTMENT OF COMMERCE
94
DEPARTMENT OF COMMERCE
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
$
Budget Balancing Adjustments, Lapses
Total Income Receipts
$
80,000.00 $ 225,000.00 7,236.00 (--) 93.20
87,236.00 $ 225,093.20
NON-INCOME Private Trust Accounts
CASH BALANCE, JULY 1st Budget Funds
0
25,923.05
648.50
$ 113,159.05 $ 225,555.30
PAYMENTS
EXPENSE
Personal Services ... Travel Supplies, Materials Communication Publications Repairs Rents Insurance Equipment Miscellaneous
Total Expense Payments
OUTLAYS
Lands, Buildings Contracts
NON-COST
Private Trust Accounts
CASH BALANCE, JUNE 30th
Budget Funds
$
52,249.06 $
54,905.34
9,602.68
8,981.16
4,491.10
3,450.73
7,136.03
8,675.08
35,636.38
139,165.80
355.36
230.94
116.71
143.05
6.61
1,307.26
4,267.63
1,615.97
4,458.97
$ 112,510.55 $ 224,285.31
1,000.00
648.50 $113,159.05 $
269.99 225,555.30
95
DEPARTMENT OF COMMERCE
SUMMARY
FINANCIAL CONDITION
The Department of Commerce ended the fiscal year on June 30, 1952, with a surplus of $36.19 available for operations, subject to budget approvals, after providing the necessary reserve of $233.80 to cover outstanding accounts payable.
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation to the Department for the fiscal year ended June 30, 1952, was $225,000.00. The amount provided with which to meet expenditures approved on budget for the year was $224,906.80, and the remaining $93.20 of the appropriation was lapsed to the State General Fund, as provided by law.
The $224,906.80 income provided and the $648.50 cash balance at the beginning of the period made a total of $225,555.30 available to cover the expense of operating the Department of Commerce for the year.
$225,285.31 of the available funds was expended in the year for budget approved items of expense and outlay and $269.99 remained on hand June 30, 1952.
This remaining cash balance of $269.99 represents funds which have been provided in excess of obligations incurred and will be available for expenditure in the next fiscal period, subject to budget re-approvals, after providing for liquidation of $233.80 in outstanding accounts payable.
COMPARISON OF OPERATING COSTS
The Department's expenditures for operations are compared for the past three years in the following statement:
96
DEPARTMENT OF COMMERCE
YEAR ENDED JUNE 30th
EXPENDITURES
1952
1951
1950
Personal Services
$
Travel
Supplies
il
Communication
Printing, Publicity
Repairs
Rents
Insurance, Bonding
Equipment
Miscellaneous
Total Expense Payments.?
54,905.34 8,981.16 3,450.73 8,675.08 139,165.80
230.94 143.05
6.61 4,267.63 4,458.97
224,285.31 $
52,249.06 9,602.68 4,491.10 7,136.03 35,636.38
355.36 116.71
1,307.26 1,615.97
112,510.55 $
50,447.46 6,803.13 5,845.39 7,211.68 25,449.78
964.62 144.38
591.83 2,631.53
100,089.90
OUTLAY
Architect Fees
Total Cost Payments Number of Employees
at June 30th
1,000.00 .$ 225,285.31 $ 112,510.55 $ 100,089.90
16
15
15
The increase in the cost of operating the Department the past year has been due in the most part to expanded program of printing bulle-
tins, booklets and furnishing information advertising the State of Georgia.
GENERAL
The Executive Secretary of the Department of Commerce is bonded in the amount of $10,000.00.
All receipts disclosed by examination have been accounted for and expenditures were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the Department of Commerce for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
97 COMPTROLLER GENERAL
98
COMPTROLLER GENERAL
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustment Lapses
Revenue Retained Earnings from Services
..$ 220,000.00 $ 250,000.00 (--) 20,7,94.84 (--) 23,907.15
125.65
Total Income Receipts
$ 199,330.81 $ 226,092.85
NON-INCOME
Private Trust Account Revenue Collections Unfunded
503.77 (--) 16,189.19
1,355.74
CASH BALANCES, JULY 1st
Budget Funds Revenue Collections Unfunded
18,070.62 16,189.19
24,690.44
$ 217,905.20 $ 252,139.03
PAYMENTS
EXPENSE
Personal Services _. Travel Supplies, Materials Communication Publication Repairs Insurance Pension, Benefits _. Equipment Miscellaneous
Total Expense Payments
118,669.30 25,107.78 3,025.07
7,760.64 23,489.40 8,209.78
232.89 94.08 4,832.16 1,289.89
137,303.82 30,436.76
4,233.22 8,046.54 35,643.48 1,533.62
71.92 94.08 13,008.51 1,373.88
$ 192,710.99 $ 231,745.83
NON-COST Private Trust Account
503.77
1,355.74
CASH BALANCES, JUNE 30th
Budget Funds Revenue Collections Unfunded
24,690.44 0
19,037.46 0
$ 217,905.20 $ 252,139.03
99
COMPTROLLER GENERAL
CURRENT BALANCE SHEET JUNE 30, 1952
ASSETS
AVAILABLE CASH
In Bank In State, Treasury _
14,097.72 4,939.74
ACCOUNTS RECEIVABLE
Southeastern Fidelity Fire Ins. Co.--License Fee
LIABILITIES, RESERVE, SURPLUS
LIABILITIES Accounts Payable General Office _ Rating Dept. __ Safety Fire Dept.
RESERVE For Funding to State Treasurer
SURPLUS, JUNE 30, 1952 For Operations .._
3,950.22 745.25
11,029.00 $
19,037.46 300.00
19,337.46
15,724.47 300.00
3,312.99 19,337.46
100
COMPTROLLER GENERAL
SUMMARY
FINANCIAL CONDITION
The Comptroller General's office ended the fiscal year on June 30, 1952, with a surplus of $3,312.99 available for operations, subject to budget approvals, after providing the necessary reserve of $15,724.47 to cover outstanding accounts payable.
REVENUE COLLECTIONS
The Comptroller General's office is the revenue-collecting agency for taxes and fees pertaining to the administration of the insurance and safety fire prevention laws of the State.
In the fiscal year $5,165,536.06 was collected from taxes and fees, which was transferred to the State Treasury within the period under review, as required by law.
Revenue collections the past three years are compared in the statement following:
YEAR ENDED JUNE 30th
REVENUE COLLECTIONS
1952
Fire Inspection Assessments Ins. Regulatory Fees Ins. Premium Tax on Gross
Premiums Ins. Agents' Occup. Tax Excess Insurance Tax
$ 21,300.97 210,276.45
4,815,787.41 111,640.00 6,531.23
Totals
$ 5,165,536.06
1951
37,209.72 213,545.36
1950
31,459.00 141,843.19
4,254,070.43 113,365.00 7,996.59
3,789,022.10 148,270.00
4,626,187.10 $ 4,110,594.29
From the above comparison it will be noted that in the three year period there has been an increase of more than a million dollars in
insurance premium tax and regulatory fee collections by the Comptroller General's office.
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Comptroller General's office in the fiscal year ended June 30, 1952, was $250,000.00. The amount approved on budget to meet expenditures for the fiscal year was $226,092.85, therefore $23,907.15 of the appropriation was lapsed to the State General Fund, as provided by law.
101
COMPTROLLER GENERAL
The $226,092.85 made available from the current year's appropriation and the $24,690.44 cash balance at the beginning of the fiscal year, made a total of $250,783.29 available to meet expenditures for the current year.
$231,745.83 of the available funds was expended for the expense of operating the Department and $19,037.46 remained on hand as of June 30, 1952, the end of the fiscal year.
This remaining cash balance of $19,037.46 will be available for expenditure in the next fiscal period, subject to budget re-approvals after providing for liquidation of $15,724.47 in outstanding accounts payable.
COMPARISON OF OPERATING COSTS
Operating costs for the past three years are compared in the statement following:
YEAR ENDED JUNE 30th
BY ACTIVITY
1952
1951
1950
General Office Rating Department (Ins.) Safety Fire Department
BY OBJECT
$ 95,153.56 14,802.08
121,790.19
87,441.44 11,907.51 93,362.04
59,527.99 8,786.31 83,031.27
$ 231,745.83 $ 192,710.99 $ 151,345.57
Personal Services _ Travel Expense Supplies Communication Service Printing, Publications _ Repairs, Alterations Insurance and Bonding Pensions, To Ret. System _ Equipment Miscellaneous
$
Number of Employees June 30 General Office Rating Department Fire Safety Department
137,303.82 30,436.76
4,233.22 8,046.54 35,643.48 1,533.62
71.92 94.08 13,008.51 1,373.88
231,745.83 $
22 4 16
42
118,669.30 25,107.78
3,025.07 7,760.64 23,489.40 8,209.78
232.89 94.08 4,832.16 1,289.89
192,710.99 $
22 2 14
38
90,118.40 15,980.35 2,723.17
5,890.15 21,438.53 6,020.95
58.67 45.90 8,385.49 683.96
151,345.57
17 3 18
38
LIBRARY
102
COMPTROLLER GENERAL
Increased costs the past year have been principally in personal services, printing and equipment purchases and there were four more employees shown on the payroll at June 30, 1952, than at the close of the preceding fiscal period.
In audit report covering the previous fiscal year ended June 30, 1951, attention was called to several Legislative Acts which were enacted in the years 1949, 1950 and 1951 which have imposed additional duties and responsibilities on the office of the Comptroller General.
GENERAL
The Comptroller General is bonded in the amount of $20,000.00, the Deputy Insurance Commissioner for $5,000.00, two bookkeepers for $2,000.00 each and one bookkeeper for $1,000.00, and all other employees of the office are under schedule bond of $1,000.00 each.
All items listed in previous audit report as due the office of the Comptroller General by employees and others at June 30, 1951, were refunded in the period covered by the within report.
On July 20, 1951, a refund of $300.00 was made to the Bankers Life & Casualty Company of Illinois for license fee collected in the previous year. At June 30, 1952, the closing date of this audit, this check had not been cleared through the bank account of the department. Suit brought by the Bankers Life & Casualty Company against Zach Cravey, Comptroller General, had not been settled as of the closing date of this report.
The Southeastern Fidelity Fire Insurance Company, of Atlanta, failed to pay the $300.00 fee for the current year, although License No. 2787 was issued to them. Upon being brought to their attention they acknowledge failure to pay and state that remittance will be made at once. This item is shown as an account receivable at June 30, 1952, and when received will be funded into the State Treasury in the next fiscal period.
103
COMPTROLLER GENERAL
All receipts disclosed by examination have been accounted for and expenditures for the period under review were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the Comptroller General and the staff of his office for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
H
105
DEPARTMENT OF CONFEDERATE PENSIONS
106
DEPARTMENT OF CONFEDERATE PENSIONS
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustment, Lapses
-$ 435,000.00 $ 495,000.00 41,571.00 (--) 79,120.06
Total Income Receipts
-$ 476,571.00 ? 415,879.94
CASH BALANCE, JULY 1st Budget Funds
43,796.27
41,242.21
$ 520,367.27 $ 457,122.15
PAYMENTS
EXPENSE
Personal Service __ Supplies, Materials Communication Repairs Insurance Equipment Pensions
Total Expense Payments
CASH BALANCE, JUNE 30th
Budget Funds
9,301.50 259.05 523.68 591.50 6.25 289.48
468,153.60
10,742.00 314.09 556.44 13.00 6.25
1,541.74 407,636.00
$ 479,125.06 $ 420,809.52
41,242.21
36,312.63
$ 520,367.27 $ 457,122.15
107
DEPARTMENT OF CONFEDERATE PENSIONS
SUMMARY
FINANCIAL CONDITION
The Department of Confederate Pensions ended the fiscal year on June 30, 1952, with a cash surplus of $36,312.63, of which $1,072.63 was available for administration and $35,240.00 was in the State Treasury and reserved for payment of pensions due July 1, 1952.
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the administrative cost of the Department for the fiscal year ended June 30, 1952, was $15,000.00. The amount approved on budget to meet expenditures in the year was $13,740.94, and the remaining- $1,259.06 was lapsed to the State General Fund, as provided by law.
The $13,740.94 provided for administrative cost and the $7.21 cash balance at the beginning of the fiscal period made total funds available $13,748.15.
$12,675.52 of the available funds was expended for the administrative cost of the Department and $1,072.63 remained on hand June 30, 1952, the close of the fiscal year.
Appropriation for payment of pensions and Ordinaries' fees in the fiscal year ended June 30,1952, was $480,000.00. The amount provided with which to pay pensions and Ordinaries' fees was $402,139.00, and the remaining $77,861.00 was lapsed to the State General Fund, as provided by law.
The $402,139.00 provided for pensions and Ordinaries' fees together with $41,235.00 balance at the beginning of the year made a total of $443,374.00 available.
Of this $443,374.00 funds available $1,044.00 was paid in fees to Ordinaries and $407,090.00 pensions paid to Confederate Soldiers and widows of Confederate Soldiers, and $35,240.00 remained on hand June 30, 1952. This remaining cash balance is reserved for payment of pensions due July 1, 1952.
108
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 30th
PENSION PAYMENTS
1952
1951
1950
Confederate Soldiers
$75.00 per month
$
Widows of Confederate Soldiers
$75.00 per month
Widows of Confederate Soldiers
in Soldiers' Home
at $5.00 per month
900.00 $ 405,375.00
815.00
Totals
$ 407,090.00 $
*Includes $2,000.00 extra pension
authorized by Special Legislative Act.
ORDINARIES' FEES
Fees based on $2.00 per year
per pensioner
.$
1,044.00 $
900.00 $ 466,125.00
675.00 467,700.00 $
1,194.00 $
2,900.00* 532,500.00
830.00 536,230.00
1,366.00
NUMBER ON PENSION ROLLS AT JUNE 1st
Confederate Soldiers Widows of Confederate Soldiers Widows of Confederate Soldiers
in Soldiers' Home
ADMINISTRATIVE EXPENSE
Personal Services ..._
$
SuPPlies
Communication Services
Other Admin. Expense
$
Number of Employees on payroll June 30th
111
422
484
557
14
12
n
437
497
"569
9,698.00 $ 314.09 556.44
2,106.99
12,675.52 $
4
8,107.50 $ 259.05 523.68
1,340.83
10,231.06 $
3
8,347.50 490.81 539.20 58142
9,958.93
4
109
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 $2,500.00 as required by law.
Appreciation is expressed to the Director and the staff of the Department for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
110
DEPARTMENT OF CONFEDERATE PENSIONS
PENSION PAYMENTS TO CONFEDERATE SOLDIERS AND WIDOWS IN YEAR ENDED JUNE 30, 1952, AND NUMBER OF PENSIONERS ON ROLLS JUNE 1, 1952
COUNTY
Appling
Atkinson
Bacon
Baker
Baldwin
Banks
Barrow
Bartow
Ben Hill--Soldier
Widows
Bibb
Bleckley
Brooks
Bryan
Bulloch
Burke
Butts
Calhoun
Camden
Candler
Carroll
Chatham
Chattahoochee
Chattooga
Cherokee
Clarke ..
Clay
Clayton
Cobb
Coffee
Colquitt
__
Columbia
Cook
Coweta
Crawford .
Crisp
Dade
Dawson
Decatur ..
DeKalb __
Dodge
Dooly
- ....
NUMBER
6-1-52
2 1
1
2 2 4 1
2 12 1
9
1 2 g 1 1 1 5 12
5 2
3
8 2 1 o 3 5 8
7
PENSION
($75 Mo.)
$ 2,625.00 900.00 900.00 750.00
1,800.00 1,800.00 3,600.00 1,725.00
900.00 2,400.00 12,225.00
900.00 1,800.00
450.00 900.00 1,800.00 6,150.00 900.00 1,200.00 1,200.00 4,800.00 11,700.00 900.00 900.00 6,300.00 4,500.00 1,800.00 1,725.00 4,950.00 375.00 3,300.00 900.00 2,700.00 7,275.00 1,800.00 900.00 1,800.00 2,700.00 4,500.00 7,200.00 6,300.00 3,600.00
Ill
DEPARTMENT OF CONFEDERATE PENSIONS
PENSION PAYMENTS TO CONFEDERATE SOLDIERS AND WIDOWS IN YEAR ENDED JUNE 30, 1952, AND NUMBER OF PENSIONERS ON ROLLS JUNE 1, 1952
COUNTY
Early Elbert
Floyd
Forsyth
--
Fulton
Habersham Hall Hart
Jasper Johnson
Long
...
Madison
NUMBER
6-1-52
2 1 2 7 1 6 2 4 59 4 2 2 5 4 5 6 2 7 5 1 3 1 2 3 2 2
1 2 3 1 . 6 ...... 1 2 1 1 ... 1 2 2
4
PENSION
($75 Mo.)
1,875.00 1,275.00 1,800.00 6,300.00
900.00 6,675.00 1,800.00 4,200.00 53,100.00 3,600.00 1,800.00 1,800.00 4,500.00 3,600.00 4,500.00 5,700.00 2,475.00 6,450.00 4,500.00
900.00 2,175.00
900.00 1,800.00 2,925.00 2,325.00 2,025.00
675.00 900.00 1,875.00 2,325.00 900.00 6,225.00 900.00 1,800.00 900.00 1,725.00 2,025.00 2,700.00 1,800.00 675.00 3,750.00
112
DEPARTMENT OF CONFEDERATE PENSIONS
PENSION PAYMENTS TO CONFEDERATE SOLDIERS AND WIDOWS IN YEAR ENDED JUNE 30, 1952, AND NUMBER OF PENSIONERS ON ROLLS JUNE 1, 1952
COUNTY
Miller
Mitchell
Monroe
Montgomery
Morgan
Murray
Muscogee
Newton
Oconee
Oglethorpe
Paulding
Peach
Pickens
-
Pierce
Pike
Polk
Pulaski
Quitman
Rabun
Randolph
Richmond
Rockdale
Schley
Seminole
Spalding
Stephens
Stewart
Sumter ...
Tattnall
Telfair
Terrell
Thomas
Tift
Toombs ....
Towns .
Treutlen
Troup
Turner
Twiggs
Union
Upson
NUMBER 6-1-52
2 4 1 2 3 3 4 2 2 4 2
2 2 2 3 1 6
2
4
1 1
1 1
1
PENSION
($75 Mo.)
2,100.00 3,600.00
900 no 1,800.00 2,700.00 2,700.00 3,600.00 1,875.00 1,800.00 4,050.00 1,800.00 1,800.00 3,150.00 2,700.00 1,800.00 1,800.00 1,800.00 2,175.00 2,700.00
900.00 5,700.00 1,800.00
900.00 1,800.00 4,500.00 3,600.00 1,875.00 4,350.00
900.00 900.00 900.00 4,950.00 1,500.00 2,550.00 900.00 1,350.00 4,500.00 1,800.00 2,250.00 900.00 1,800.00
113
DEPARTMENT OF CONFEDERATE PENSIONS
PENSION PAYMENTS TO CONFEDERATE SOLDIERS AND WIDOWS IN YEAR ENDED JUNE 30, 1952, AND NUMBER OF PENSIONERS ON ROLLS JUNE 1, 1952
COUNTY
Walker .-- Walton Ware Warren Washington
. . --
--
,,.
Wheeler
. .
White
Whitfield
Wilcox
.
Wilkes
Wilkinson
.
Worth
Soldiers' Home $5 Monthly
Totals
NUMBER
6-1-52
1 3 3 ... 1 4
1 3 3
4 2 2 14
437
PENSION
($75 Mo.)
900.00 2,700.00 2,700.00
900.00 3,825.00
825.00 900.00 2,700.00 2,700.00 825.00 3,600.00 1,500.00 1,800.00 815.00
$407,090.00
115
STATE BOARD OF CORRECTIONS
^3,2J
116
STATE BOARD OF CORRECTIONS
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments
Revenues Retained Earnings
.$ 1,035,000.00 19,315.89
980,846.63
1,050,000.00 264,348.42
1,180,106.92
Total Income Receipts
..$ 2,035,162.52 $ 2,494,455.34
NON-INCOME Private Trust Accounts
137,236.06
149,927.73
CASH BALANCES, JULY 1st Budget Funds Private Trust Funds
PAYMENTS
151,577.10 40,868.69
129,254.14 45,961.97
$ 2,364,844.37 $ 2,819,599.18
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Rents Insurance Indemnities Equipment Miscellaneous .
Total Expense Payments .
579,000.11 26,456.54 1,288,886.23 12,356.29 30,294.10
343.05 22,587.97 3,197.96
416.62 1,119.59 90,494.73 2,332.29
685,372.05 28,934.38 1,464,742.91 13,782.67 34,875.69
853.41 15,230.09
352.95 15,817.85 8,132.52 67,541.76 5,298.98
-$ 2,057,485.48 $ 2,340,935.26
OUTLAYS Lands, Buildings, Contracts __
5,000.00
NON-COST Private Trust Accounts
132,142.78
157,783.22
CASH BALANCES, JUNE 30th
Budget Funds Private Trust Funds
129,254.14 45,961.97
277,774.22 38,106.48
$ 2,364,844.37 $ 2,819,599.18
117
STATE BOARD OF CORRECTIONS
CURRENT BALANCE SHEET JUNE 30, 1952
ASSETS
CASH ASSETS Available Cash Administrative Account Institution Account Trust and Agency Account Accounts Receivable State Highway Contracts For June Work Collected in July Miscellaneous Sales and Inmate Labor
LIABILITIES, RESERVES, SURPLUS
LIABILITIES Accounts Payable Administration Office Institutions State Prison Prison Branches __
RESERVES Trust and Agency Account--Reidsville
SURPLUS (Subject to Budget Control) Administrative Account Institution Account
$
1,863.87
275,910.35
38,106.48 $ 315,880.70
$ 120,556.34 1,239.48
121,795.82
$ 437,676.52
525.38
147,201.70 57,415.42
205,142.50
38,106.48
1,338.49 193,089.05
194,427.54 437,676.52
118
STATE BOARD OF CORRECTIONS
SUMMARY
FINANCIAL CONDITION
The State Board of Corrections ended the fiscal year on June 30, 1952 with a surplus of $1,338.49 available for administration and $193,089.05 for prison institution operations, after providing the necessary reserve of $205,142.50 to cover outstanding- accounts payable and reserving $38,106.48 for Private Trust and Agency Funds held on this date.
REVENUE COLLECTIONS The State Board of Corrections is a revenue-collecting agency for
receipts from farming, manufacturing and other activities at the Prison.
Total revenue collected in the year ended June 30, 1952 was $1,180,106.92, 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:
119
STATE BOARD OF CORRECTIONS
FARM SALES
Canned Vegetables
Cotton
Hogs
Livestock
.....
Hides and Fats
Turpentine and Rosin _
Onions
Potatoes
Federal Farm Program
Syrup
YEAR ENDED JUNE 30th
1952
1951
1950
2,607.13 $
3,815.00 935.01
4,744.87 8,695.35
1,700.00
716.90 $ 8,014.46
5,102.50 867.65
6,248.55 1,436.00
275.00 686.90
8,663.83 388.86
2,512.50 501.90
8,413.72
2,751.40
$ 22,497.36 $ 23,347.96 $ 23,232.21
INDUSTRIAL DEPT. SALES
Tags and Markers Printing Wearing Apparel Other Industrial Sales
$
260,517.44 $ 452.85 514.61
261,484.90 $
280,716.20 $ 829.30 142.10
281,687.60 $
152,828.31 554.80 475.20
1,411.58
155,269.89
INMATE LABOR
$ 12,363.04 $
9,637.10 $
5,443.77
ROAD CONTRACTS
$ 851,961.01 $ 651,224.70 $ 599,600.34
OTHER SALES AND INCOME
Utility Services Insurance Recoveries Crushed Stone Other Receipts
8,931.10 $ 537.90
20,465.00 1,866.61
$
31,800.61 $
Total Revenue Collections $ 1,180,106.92 $
8,848.75 4,560.00
1,540.52 14,949.27 $ 980,846.63 $
8,540.00
1,037.12 9,577.12 793,123.33
The $1,180,106.92 revenue collected the past year exceeded the previous year's collections by $199,260.29, due principally to increase in contracts for road work for the State Highway Department.
AVAILABLE INCOME AND OPERATING COSTS
State Appropriations to the Board for administration in the year ended June 30,1952 was $100,000.00. The amount provided with which
120
STATE BOARD OF CORRECTIONS
to meet administrative expenditures approved on budgets for the fiscal year was $98,295.31 and the remaining $1,704.69 of the appropriation was lapsed to the State General Fund, as provided by law.
Appropriation for operation of the prison institutions under the control of the State Board of Corrections in the fiscal year was $950,000.00. This was increased to $1,216,053.11 by transfer of $266,053.11 from the State Emergency Fund to meet expenditures given budget approvals, as provided by law.
In addition to the $1,314,348.42 funds provided as the current year's appropriations, the Board collected and retained revenue amounting to $1,180,106.92, as previously referred to, making total income for the year $2,494,455.34.
The $2,494,455.34 income receipts and the $129,254.14 cash balance at the beginning of the fiscal period made a total of $2,623,709.48 available.
$2,340,935.26 of the available funds was expended in the year for budget approved items of expense and $5,000.00 paid for 62.4 acres of land at Rock Quarry in Gwinnett County and $277,774.22 remained on hand June 30, 1952.
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 re-approvals.
COMPARISON OF OPERATING COSTS
The Board's expenditures for operations the past three years are compared in the following statement:
YEAR ENDED JUNE 30th
BY ACTIVITY
1952
1951
1950
Administration
$ 98,667.33 $ 83,455.06 $
Maint. & Oper. of Institutions-- 675,891.47
623,377.98
Industries
103,627.26
85,458.07
Farms _
183,654.81
143,370.83
Juvenile Training Institutions _
25,371.41
47,314.84
Boys Industrial Institute
133,820.28
Prison Branches
1,124,902.70 1,074,508.70
80,859.81 579,696.31 46,644.60 160,988.95 42,185.86
916,322.68
Totals
$ 2,345,935.26 $ 2,057,485.48 $ 1,826,698.21
121
STATE BOARD OF CORRECTIONS
YEAR ENDED JUNE 30th
BY OBJECT
1952
1951
1950
EXPENSE
Personal Services Travel Expense Supplies and Materials Communication Services Heat, Light, Power Printing-, Publicity Repairs, Alterations Rents Insurance, Bonding Indemnities Equipment Miscellaneous
$ 685,372.05 $ 579,000.11 $ 556,582.31
28,934.38
26,456.54
27,288.85
1,464,742.91
1,288,886.23
1,125,221.99
13,782.67
12,356.29
10,154.10
34,875.69
30,294.10
28,402.35
853.41
343.05
776.20
15,230.09
22,587.97
20,322.36
352.95
3,197.96
838.20
15,817.85
416.62
843.79
8,132.52
1,119.59
21.00
67,541.76
90,494.73
52,817.18
5,298.98
2,332.29
3,100.12
Total Expense Payments $ 2,340,935.26 $ 2,057,485.48 $ 1,826,368.45
OUTLAY
Land
5,000.00
329.76
Total Cost Payments $ 2,345,935.26 $ 2,057,485.48 $ 1,826,698.21
Number of Employees June 30th
Administration
21
19
24
Institutions
268
254
255
289
273
279
The Juvenile Training Institution, which was opened in Rome, Georgia, in November, 1946 was moved to Toccoa, Georgia, in October, 1951 and since that date has been operated as the Boys Industrial Institute. The Institute was enlarged after removal to Toccoa and the cost of operations to June 30, 1952 amoounted to $133,820.28.
The Board of Corrections still keeps tubercular prisoners at Rome, as well as a hundred colored women prisoners. The Board pays fifty per cent of custodial expenses of these prisoners and Battey Hospital pays the remainder and furnishes food and clothing.
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Fund receipts in the year ended June 30, 1952 amounted to $146,963.94, which with a balance of $45,961.97 on hand at the beginning of the period made a total of $192,925.91 to be accounted for. Of this amount $154,819.43 was disbursed for objects of trust and $38,106.48 remained on hand June 30, 1952, the end of the fiscal year.
122
STATE BOARD OF CORRECTIONS
These funds are composed of Inmate Deposits, Prison Stores accounts, County deposits for discharge of prisoners and other similar accounts and are not a part of the funds for the maintenance and operation of the Prison Institutions.
State sales tax was collected at the Prison Store until August 1951. $495.12 sales tax was deposited to the Store Account in August 1951 but had not been remitted to the State Department of Revenue at the time of this examination. Warden R. P. Balkcom states that sales tax will be collected beginning with September 1952 and paid to the State. Purchases are made at the Prison Store by employees at the Prison for groceries, etc.
Profits from the Prison Store are transferred to the Athletic and Miscellaneous Account and in the period under review $17,015.47 was paid from this fund for erecting and furnishing a new chapel building at the Prison.
Inmate deposits shown in the within report are for inmates at the Prison at Reidsville only. Deposits of inmates at prison branches are not included.
GENERAL
In compliance with provisions of Code Section 40-1805 which requires that the State Auditor "call special attention to any illegal, improper or unnecessary expenditures" the following items are reported :
11-13-51 Mr. J. C. Dunn, Board Member, received $40.00 per diem and $118.50 expense while attending American Prison Association meeting held in Biloxi, Miss., Oct. 20-23, 1951.
11-13-51 Mr. L. C. Burns, Board Member, received $50.00 per diem and $130.20 expense while attending American Prison Association meeting in Biloxi, Miss., Oct. 19-23, 1951.
11-13-51 Mr. J. B. Stanley, Board Member, received $40.00 per diem and $116.10 expense while attending American Prison Association meeting in Biloxi, Miss., Oct 20-23, 1951.
The above expense was authorized for the above individuals as representatives of the Governor by Executive Order dated October 18, 1951. The Legislative Act of 1949, page 1237, limits payment to Board
123
STATE BOARD OF CORRECTIONS
Members to expenses to actual Board meetings and inspection trips to penal institutions of the State.
The Attorney-General and the Assistant Attorney General assigned to the Executive Department advise that the above cited order authorizing the expense as above listed to be paid from Department of Corrections funds was in error and that the expense should have been paid in the legally constituted manner through the Executive Department from the specific fund appropriated for Committee expense of special committees appointed by the Governor. It is recommended that the Department of Corrections prepare a bill for the above listed items and then request reimbursement from the Executive Department for the amount disbursed through error for the fund of the Department of Corrections.
The following payments are also in excess of the limits established by Legislative Act of 1949 which provides for payments to be made to Board Members only for actual board meetings and inspection trips to penal institutions of the State. These amounts should be refunded to the Department of Corrections:
12-10-51 Mr. L. C. Burns, Board Member, received $10.00 per diem and $36.00 expense for trip to Atlanta for conference with Governor on November 27, 1951.
9-10-51 Mr. J. C. Dunn, Board Member, was paid $30.00 per diem and $54.00 expense for trip to Savannah, Georgia, August 20-22, 1951.
Mr. W. B. Morrison, Board Member, paid $10.00 per diem and $12.60 expense for trip to Savannah, Georgia, August 20, 1951.
Mr. J. B. Stanley, Board Member, paid $30.00 per diem and $36.00 expense for trip to Savannah, Georgia, August 20-22, 1951.
Board minutes do not show a meeting held in Savannah, Georgia, August 20-22, 1951. Convention of Georgia Prison Wardens Association was held in Savannah on August 20-21, 1951.
tmmm
124
STATE BOARD OF CORRECTIONS
Hon. Robert E. Warren, Director,
State Board of Corrections, State Capitol,
Atlanta, Georgia.
"September 8, 1952.
Dear Mr. Warren:
We have made an audit of the accounts of the State Board of Corrections for the fiscal year ended June 30, 1952 and as you know the law specifically requires me to point out in the audits any illegal, improper or unnecessary expenditures.
Under the Act of the General Assembly of 1949, page 1237, there is a limit placed on the amount of money that can be paid to board members and this limits is restricted to payment of expenses for actual board meetings and inspection trips to penal institutions of the State.
In making the audit we found that under date of December 10, 1951 $46.00 was paid to board member L. C. Burns for a trip to Atlanta to conference with the Governor on November 27, 1951. This payment does not appear to be for a board meeting or for an inspection trip to a penal institution.
Also, it was found that under date of September 10, 1951, board member J. C. Dunn was paid $84.00, W. B. Morrison was paid $22.60, J. B. Stanley was paid $66.00, all for expenses for trip to Savannah, Georgia, between the dates of August 20 and 22nd, 1951.
The minutes of the board do not show a meeting held in Savannah on these dates, but the information is that there was a convention of Georgia Prison Wardens Association in Savannah on August 20 and 21st.
Under the limitations of the Act of 1949 it appears that we must declare the above named items as illegal payments unless you can show us an Act of the General Assembly which is contrary to the provisions of the Act of 1949, or unless you have in your possession an opinion of the Attorney General authorizing these expenditures as legal expenditures.
If you have such authorizing documents as above cited, please furnish a copy of same to me so that we can complete the examination as required by law.
With best wishes, I am
Sincerely yours,
(s) B. E. Thrasher, Jr., B. E. Thrasher, Jr., State Auditor"
125
STATE BOARD OF CORRECTIONS
Hon. B. E. Thrasher, Jr. State Auditor 115 State Capitol Atlanta, Georgia
"September 11th, 1952
Dear Mr. Thrasher:
In response to your letter of September 8th, 1952, I would like to advise you that I have written the several Board Members, who unintentionally made trips, which you reported as illegal and they have remitted checks in accordance with the amounts listed in your letter.
I am itemizing below the amount of checks we have received and I would like to advise you that a deposit will be made today to the State Board of Corrections, Office Account:
Mr. L. C. Burns Mr. J. C. Dunn Mr. W. B. Morrison Mr. J. B. Stanley
$ 46.00 84.00 22.60 66.00
$218.60
I am very sorry that the charges occurred, but I am glad that reimbursements were immediately sent in by the Board Members.
Yours very truly,
(s) R. E. Warren R. E. Warren Director of Corrections"
The Director, Treasurer and other responsible officials and employees 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 supported by proper voucher, except as noted.
Appreciation is expressed to the officials and staff of the Board of Corrections for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
126
FUNDS
STATE BOARD OF CORRECTIONS
TRUST AND AGENCY FUNDS
YEAR ENDED JUNE 30, 1952
Balance
July 1,
1951
Receipts Payments
Balance June 30,
1952
Athletic & Misc. Account
Transfers from Store Acct.
Store Mgr. Luke Edmonds
(Inmate)
Postage
Supplies, Misc. Bldg. &
Grounds
Lights at Barbecue Pit
Equipment
Sale Telephone Cable
Glasses for Inmates
Rental and Express on Films
Baseball Equipment and
Expense
Supplies Christmas for
Inmates
Other Misc. Supplies
Printing Supplies
._
Beauty and Barber Shop
Supplies
Outlay
Materials for Chapel Bldg.
(New)
Equipment for Chapel Bldg.
Advances to Rock Quarry
Prison Branch
Funds for Store
For Television Set
Floral Offerings (From
Prison Officials)
Balances
$ 10,882.55
50.12 20,000.00
106.00 96.11
50.29 25.93 678.73 (--) 122.00 822.45 1,898.88
1,021.75
995.93 726.70 646.71
803.22
11,588.47 5,427.00
200.00 175.00
62.26 $ 5,729.24
$ 10,882.55 $ 20,050.12
Barber Shop
33.14
193.00
Uniform Account
60.75
.00
Ledger Accounts
(--) 150.00
411.25
Discharge Accounts
933.86
Discharge Clothing _
(--) 12.55
191.07
Inmate Deposits Store Account
. 22,494.19 63,982.87
Sales
81,640.51
Purchases .
Sales Tax
495.12
Transfers to Athletic Acct..
(- -) 20,000.00
Balances Store Account .
11,720.03
$ 25,203.43 156.34 .00 376.20
194.12 63,917.22
64,972.12
$ 5,729.24 69.80 60.75
(--) 114.95 933.86
(--) 15.60 22,559.84
8,883.54
$ 45,961.97 $146,963.94 $154,819.43 $ 38,106.48
127
DEPARTMENT OF EDUCATION
128
DEPARTMENT OF EDUCATION
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
$ 41,500,000.00
Budget Balancing Adjustments, Lapses Revenues Retained
Grants from U. S. Government Vocational Education
8,800,000.00 767,189.30
Vocational Rehabilitation Lunch Program Veterans' Farm Program Veterans' On-the-Job Training
930,786.63 2,401,388.27 3,803,685.88 1,596,869.87
School Survey
13,656.00
Donations
16,158.00
Earnings, Educational Services Transfers Other Spending Units
56,640.47 (--) 920,540.64
56,025,000.00 30,838,804.00
744,062.51
1,409,909.56
2,429,684.00
2,506,598.97
1,510,731.98
63,344.00
(--)
44.72
41,173.37
(--) 1,985,757.55
Total Income Receipts
..$ 58,965,833.78 $ 93,583,506.12
NON-INCOME Private Trust Accounts
CASH BALANCES, JULY 1st Budget Funds
2,717,036.76
2,889,535.37 1,325,168.87
$ 61,682,870.54 $ 97,798,210.36
PAYMENTS
EXPENSE Personal Services _ Travel Supplies, Materials Communications Heat, Light, Power, Water Publications Repairs Rents Insurance Benefits, Pensions Grants to Civil Divisions Equipment Miscellaneous _
1,112,047.62 $ 177,439.33 70,943.01 63,031.28 1,578.29 31,646.31 2,696.05 27,258.72 7,264.66 923,143.85
55,640,017.82 30,071.79 3,361.67
1,314,796.55 200,716.55 51,429.95 82,928.09 2,338.17 28,857.85 2,243.36 39,287.47 10,782.23
1,465,449.44 77,677,499.52
62,033.84 4,965.78
Total Expense Payments
OUTLAY Equipment, Text and Library Books
CASH BALANCES, JUNE 30th Budget Funds Private Trust Accounts
....$ 58,090,500.40 $ 80,943,328.80
2,267,201.27
2,415,275.74
1,325,168.87
11,550,070.45 2,889,535.37
$ 61,682,870.54 $ 97,798,210.36
129
DEPARTMENT OF EDUCATION
CURRENT BALANCE SHEET JUNE 30, 1952
ASSETS
CASH IN BANK AND STATE TREASURY
State Funds Federal Funds
$ 11,237,095.26 312,975.19 $ 11,550,070.45
TRUST FUND--Capital Outlay Allotted and Undrawn
2,889,535.37
ACCOUNTS RECEIVABLE--Various Agencies
Text Book Division Surplus Property State Vocational Veterans Farm Training Commodity Division
21,116.89 1,392.67 1,773.64
395,425.96 1,926.29
421,635.45
$ 14,861,241.27
130
DEPARTMENT OF EDUCATION
LIABILITIES, RESERVE, SURPLUS
LIABILITIES
Accounts Payables and Purchase Orders Salary Adj. CSS Administration County and City Administration--General Text Books Lunch Rooms Surplus Property State Vocational Veterans Farm Training Veterans On-the-Job Training Vocational Rehabilitation Commodity Division
1,000.00 846,324.16
7,683.80 949,479.55 103,941.00
725.70 12,934.14 403,067.55 90,225.00 64,595.59
2,296.95 $ 2,482,273.44
RESERVES
To Equalize Cost of Operations 1951-52, 1952-53 Years
Allotted Outlay--Counties and Cities Undrawn.. Unallotted--Order Unallotted--Appropriation Certification School Survey--Federal Text Book Unearned Surpus Property Unearned Veterans On-the-Job Federal Commodity Division Unearned Vocational Rehabilitation Contracts Agency Kellogg Fund
4,145,750.98 2,889,535.37 4,461,940.22
14,600.00 996.09
34,618.71 174,619.44 30,396.45 82,416.08
13,983.47 199,729.90
717.68
$ 12,049,304.39
SURPLUS For Operation
329,663.44 $ 14,861,241.27
131
DEPARTMENT OF EDUCATION
SUMMARY
INTRODUCTION
The operations of the State Department of Education for the fiscal year ended June 30, 1952, are reported herein covering the following divisions and funds:
Administration--State Department Grants to County and City School Systems Text and Library Books Regional Libraries Surplus Commodities War Surplus Equipment Vocational Education Vocational Rehabilitation Veterans Farm Training Veterans on-the-job 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, 1952, with an unallotted and unencumbered surplus of $329,663.44, after providing the necessary reserve of $2,482,273.44 to cover accounts payable and purchase orders outstanding and reserving $9,159,769.02 for restricted and special funds and $2,889,535.37 for private trust funds held on this date.
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of all units of the Department of Education in the fiscal year ended June 30, 1952, was $61,025,000.00. This was increased to $86,863,804.00 by transfer of $25,-
132
DEPARTMENT OF EDUCATION
838,804.00 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 $8,664,331.02 in Grants from the U. S. Government and $95,392.04 from gifts, earnings and transfers, making total receipts for the year $95,623,527.06.
From the funds received, $2,040,020.94 was transferred to various units, as listed below, leaving $93,583,506.12 net income available to the Department of Education:
Academy for the Blind School for the Deaf North Georgia Trade and Vocational School North Georgia Trade and Vocational School (Voc. Fds.) South Georgia Trade and Vocational School South Georgia Trade and Vocational School (Voc. Fds.) University System Branches State Personnel Board--Merit System Adm.
$ 669,395.42 797,329.42 257,363.51 25,419.26 132,458.43 12,316.24 141,031.98 4,706.68
$2,040,020.94
The $93,583,506.12 net income, together with $1,325,168.87 cash balance at the beginning of the fiscal year, made total funds available $94,908,674.99.
From the $94,908,674.99 funds available, $1,870,241.52 was expended for administration and supervision, $77,667,078.52 for Grants to County and City School Systems, $10,421.00 for salaries of Regional Librarians, $1,395,587.76 for Vocational Rehabilitation Trainee costs and $2,415,275.74 for text and library books and film equipment and $11,550,074.45 remained on hand June 30, 1952.
This remaining cash balance and accounts receivable of $420,635.45 constitute the current assets of the Department at the close of the year on June 30, 1952, amounting to $11,971,705.90. Of this amount, $2,482,273.44 is reserved for liquidation of outstanding accounts payable and purchase orders, $9,159,769.02 for restricted and special funds and the remaining surplus of $329,663.44 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 re-approvals.
133
DEPARTMENT OF EDUCATION
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the Department for the past three years are compared in the statement following:
YEAR ENDED JUNE 30th
BY ACTIVITY
1952
1951
1950
Grants to Co-City Systems Administration Text and Library Books Regional Libraries Surplus Commodities War Surplus Equipment Vocational Education Vocational Rehabilitation Veterans Farm Training Veterans On-the-Job Training _ Gen. Educ. Board (Scholarship). Kellogg Foundation Lunch Room Program
77,667,078.52 332,171.29
2,777,448.60
38,957.56 35.045.18 293,485.29 2,051,114.32 52,551.91 51.025.19
164.97 492.22 59,069.49
$ 55,580,852.82 287,416.31
2,526,232.66 59,165.00 35,670.50 27,822.09
229,958.43 1,405,892.27
96,198.62 58,841.62
150.00
49,501.35
$ 54,546,289.55 243,684.25
1,783,189.99 241,208.92 32,534.28 24,356.43 105,185.50
1,299,993.74 81,841.91 54,750.18 600.00
46,446.33
Totals
..$ 83,358,604.54 $ 60,357,701.67 $ 58,460,081.08
134
DEPARTMENT OF EDUCATION
BY OBJECT
Personal Services Travel Suppies Communication Heat, Light, Power, Water Printing, Pubicity Repairs Rents Insurance, Bonding Pensions Equipment Miscellaneous Grants Trainee Costs Libraries and Other
Totals
YEAR ENDED JUNE 30th
1952
1951
1950
$ 1,314,796.55 200,716.55 51,429.95 82,928.09 2,338.17 28,857.85 2,243.36 39,287.47 10,782.23 69,861.68
2,477,309.58 4,965.78
77,667,078.52 1,395,587.76 10,421.00
1,112,047.62 177,439.33 70,943.01 63,031.28 1,578.29 31,646.31 2,696.05 27,258.72 7,264.66 25,434.96
2,297,273.06 3,361.67
55,580,852.82 897,558.89 59,315.00
947,636.55 137,851.39
55,793.83 54,857.30
604.42 32,606.81
1,681.34 20,468.88
3,447.48 56.00
1,802,715.19 2,033.93
54,546,289.55 809,944.66 44,093.75
__.$ 83,358,604.54 $ 60,357,701.67 $ 58,460,081.08
NUMBER OF EMPLOYEES ON PAYROLL AT JUNE 30
Administration
66
61
60
Textbook Division .._
85
53
42
Regional Library Division
19
18
Library Extension Division ._
4
Lunch Room Program
13
13
13
Surplus Commodity Division____
8
8
8
War Surplus Equip. Division __
7
7
6
Veterans Farm Training
11
16
15
Vet On-the-Job Training
15
13
15
Vocational Educational Division
53
49
21
Vocational Rehabilitation
120
109
107
377
348
309
135
DEPARTMENT OF EDUCATION
The fiscal period ended June 30, 1952, covers the first year's operations under the Minimum Foundation Program and expenditures of $83,358,604.54 are $23,000,902.87 in excess of operating costs the previous year ended June 30, 1951. $22,086,225.70 of this increase is in Grants to County and City School Systems of the State.
PRIVATE TRUST FUNDS
The $2,889,535.37 held as Private Trust Funds at June 30, 1952, is the amount which had been allotted to, but undrawn by, various County-City School Systems of the State on this date. These are treated as private trust accounts because accounting control vests in the respective County-City School Systems, the Department of Education acting as Custodian.
GENERAL
The payment of $1.50 toll charges by W. M. Hicks is not a proper charge against State funds. This was refunded under date of Sept. 25, 1952.
In audit report dated September 29, 1951, covering examination of the Department of Education for the year ended June 30, 1951, illegal expenditures of $650.22 were reported as having been made to Board Members in the fiscal period ended June 30, 1950, and $914.34 in year ended June 30, 1951. These amounts were refunded to the State Department of Education but were later reimbursed to the Board Members under authority of Legislative Act approved February 15, 1952.
The Superintendent and the Assistant Superintendent have on file surety bonds in the amount of $10,000.00 each, as required by law, and the accountant for the Department is bonded in the amount of $5,000.00.
All receipts disclosed by examination have been accounted for and expenditures for the period under review were within the limits of budget approvals and supported by proper voucher, except as noted.
Excellent records are kept of all financial transactions of the Department 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 Auditor's office during this examination and throughout the year.
137
DEPARTMENT OF EDUCATION
GRANTS TO REGIONAL LIBRARIES YEAR ENDED JUNE 30, 1952
COUNTY
Bibb Bulloch Carroll Chatham Clark Colquitt Decatur DeKalb Floyd Glynn Habersham Hall Lowndes Meriwether Mitchell Muscogee Richmond Spalding Towns Troup Walker Whitfleld
LIBRARY
AMOUNT
Washington Memorial Library
Bulloch County Board of Education
West Georgia Regional Library
Chatham Effingham Regional Library..
Athens Regional Library
Moultrie Regional Library
Bainbridge-Decatur Co. Regional Library
Decatur-DeKalb County Library
Floyd County Regional Library
Brunswick Public Library
Habersham Stephens Regional Library..
Hall County Library
Lowndes-Echols-Lanier Regional Library
Meriwether County Library
Mitchell-Baker Regional Library
Bradley Memorial Library
Augusta Public Library
_
Flint River Regional Library
Towns-Union Regional Library
LaGrange Me,morial Library
Cherokee Regional Library
Dalton Regional Library
600.00 600.00 600.00 350.00 483.50 300.00 300.00 300.00 300.00 600.00 175.00 300.00 350.00 425.00 600.00 300.00 600.00 600.00 662.50 600.00 775.00 600.00
$ 10,421.00
138
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SYSTEMS YEAR ENDED JUNE 30, 1952
County
Salary
of
City
Supt.
Administration
Allotment
Capital Outlay Payments
Balance J
Appling _ Atkinson Bacon Baker Baldwin . Banks _
$ 3,180.00 $ 429,477.66
3,664.00
241,849.61
2,490.00
263,799.89
2,130.00
158,851.69
3,030.00
345,565.23
2,140.00
222,332.87
Barrow
Winder
Bartow
Cartersville
Ben Hill
Fitzgerald _
Berrien
Bibb _
Bleckley
Cochran
Brantley
Brooks
Quitman
Bryan
Bulloch .
Burke
Butts
Calhoun
Camden
Candler
Carroll
Carrollton _
Uatoosa
Charlton
Chatham
Chattahoochee
Chattooga
Trion
Cherokee
Canton
Clark
Athens
Clay
Clayton
;
3,180.00
3,664.00
3,180.00
3,180.00 3,180.00 2,510.00
3,180.00 3,664.00
3,030.00 3,664.00 3,664.00 3,180.00 3,180.00 3,180.00 3,180.00 3,180.00
3,664.00 3,664.00 3,664.00 3,664.00 3,664.00
3,180.00
3,180.00
3,160.00 2,390.00
205,926.70 58,009.57
481,626.22 93,579.11
220,663.87 144,849.56 382,473.65 1,253,305.48 151,880.25 50,584.86 230,900.21 363,123.42 105,695.48 195,692.90 689,919.07 553,450.68 188,706.11 251,285.70 227,614.58 226,398.29 619,779.07 106,043.84 349,914.92 146,315.78 1,326,792.36 35,623.19 349,817.55 73,290.65 404,621.45 45,108.45 195,494.79 275,146.68 163,605.16 404,024.99
$ 27,800.00 ?
$
14,600.00
6,000.00
17,200.00
10.200.00
25,600.00
13,000.00
*50,400.00
63,400.00
12,000.00
6,000.00
33,200.00
28,800.00
9,200.00
13,600.00
13,200.00
26,400.00
127,600.00
112,000.00
10,000.00
5,000.00
14,400.00
23,000.00
9,800.00
12,000.00
44,000.00
44,000.00
38,000.00
13,800.00
7,600.00
13,200.00
15,000.00
15,000.00
14,400.00
9,400.00
39,800.00
39,800.00
12,200.00
22,400.00
22,000.00
10,800.00
145,800.00
145,800.00
3,000.00
24,200.00
6,000.00
6,800.00
27,200.00
23,500.00
4,800.00
12,800.00
26,600.00
11,600.00
29,200.00
29,200.00
27,800.00 8,600.00
17,200.00 10,200.00 25,600.00
12,000.00 6,000.00 4,400.00 9,200.00
13,600.00 13,200.00 26,400.00 15,600.00 10,000.00
5,000.00 14,400.00 23,000.00
9,800.00 12,000.00
38,000.00 6,200.00
16,200.00
5,000.00
12,200.00 400.0(1
10,800.00
3,000.00 18,200.00
6,800.00 3,700.00 4,800.00 12,800.00 26,600.00 11,600.00
139
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SYSTEMS (Continued) VEAR ENDED JLNE 30, 1952
Vocational
Lunch Room Program
Veterans
Related and
Academic
Instruc. On Farm Training
Supervising Teachers
Totals
2,199.04 $ 3,366.98 3,484.42
969.41 2,278.31 2,312.52
10,507.20 $ 9,987.40 750.45 2,418.68 12,536.74 4,875.30
16,382.45 $
28,223.22 $ 15,459.71 20,220.13
5,517.35 6,343.40 11,575.62
$ 517,769.57 288,927.70 307,944.89 180,087.13 395,353.68 306,636.31
2,311.40 940.50
, 6,400.60
1,055.45 2,292.90 1,702.85 58,990.08
715.20 478.80 I 2,298.00 1 4,085.03 1 4,430.10 1,798.29 1 14,195.31
" 7,379.49
1,927.95 1 4,671.61
3,621.07
\ 7,961.77
642.75 1,836.50 50,239.60
1 4,062.96 J 1,999.45
2,250.46 ] 1,093.33
3,482.28 6,464.05
) 1,352.76
1,377.13
10,835.74 2,650.43 15,366.21 6,555.06 4,167.79 2,567.80 15,536.15 90,167.55 4,503.57 5,592.45 6,101.49 11,098.49 3,810.24 8,934.61 22,687.27 8,327.26 6,184.58 4,547.39 9,702.86 3,291.28 25,154.24 6,718.64 19,391.37 4,241.00 106,550.19 2,784.86 12,320.40 4,810.85 25,216.86
8,150.87 27,104.40
2,621.60 18,470.88
28,543.36
1,640.01 883.75
2,117.55 96,390.83 46,070.10
52,035.07 865.09 803.80
23,662.20
21,112.79
19,538.08
22,533.62 3,972.81 12,780.05
10,548.56 20,541.26
7,807.12 6,642.55 39,835.18 25,465.81 3,277.17 17,498.44
12,992.83 57,553.92
9,358.37 6,674.73
27,188.88
18,831.92
9,520.78
5,524.41 2,564.00
15.00 60.00
257,916.04 67,600.50
561,369.82 109,334.17 262,205.19 162,910.26 451,826.27 1,565,759.28 182,389.07
61,656.11 267,428.26 435,512.20 131,542.94 228,098.35 814,300.83 636,287.24 218,715.82 298,266.89 255,497.44 263,883.47 753,429.00 124,962.48 407,488.96 173,532.01 1,729,451.98
45,072.05 467,323.89
86,900.95 481,300.69
51,001.78 232,628.72 387,410.20 188,729.02 458,830.80
140
DEPARTMENT OP EDUCATION
GRANTS TO COUNTY AND CITY SYSTEMS (Continued) YEAR ENDED JUNE 30, 1952
County
Salary
of
City
Supt.
School Adminis-
tration
Allotment
Capital Outlay Payments
Balance
Clinch
Cobb Marietta
Coffee Douglas
Colquitt Moultrie
Columbia Cook Coweta
Newnan Crawford Crisp
Cordele Dade Dawson Decatur DeKalb
Decatur Dodge Dooly
Vienna Dougherty Douglas Early Echols Effingham Elbert .....
Elberton Emanuel Evans Fannin
Payette Floyd
Rome Porsyth Franklin
$ 2,140.00 $ 172,176.13
3,664.00
1,464.00
2,140.00
3,180.00 3,664.00 3,664.00
3,180.00 3,664.00
1,160.00 3,180.00 3,180.00 3,664.00
2,130.00 3,180.00
3,664.00 2,510.00 3,180.00 3,180.00 3,180.00 3,180.00
2,140.00 3,180.00 3,180.00
790,040.79 287,717.33 517,478.97 105,390.54 648,823.38 159,354.29 212,202.63 274,291.99 523,803.16 116,979.63 194,742.85 235,714.43 153,613.22 156,498.01 116,745.05 565,048.11 1,287,765.29 233,695.57 470,752.45 427,487.49
932.54 561,262.83 310,353.48 458,273.97
98,528.14 250,434.45 369,416.03 114,404.30 612,194.38 199,184.55 378,369.97
3,180.00 3,664.00
3,180.00 3,664.00
217,853.58 674,095.34 273,686.29 245,011.44 362,772.42
$ 11,800.00 *31,600
58,600.00 24,000.00 31,200.00 11,000.00 42,000.00 14,000.00 15,000.00 20,200.00 34,000.00 11,200.00 11,600.00 14,400.00 13,600.00 11,000.00
6,800.00 43,600.00 94,600.00 22,400.00 31,600.00 28,200.00
52,000.00 20,600.00 30,400.00
5,800.00 17,400.00 22,400.00 10,600.00 40,000.00 12,400.00 25,000.00 *40,500.00 14,200.00 46,200.00 32,200.00 16,600.00 24,600.00
43,400.00 58,600.00
20,200.00
8,000.00 94,600.00 20,400.00 52,000.00 15,200.00
5,800.00
7,800.00 65,500.00 42,000.00
24,000.00 31,200.00 11,000.00 42,000.00 14,000.00 15,000.00
34,000.00 11,200.00 11,600.00 14,400.00 13,600.00
3,000.00 6,800.00 43,600.00
22,400.00 11,200.00 28,200.00
20,600.00 15,200.00
17,400.00 22,400.00 10,600.00 40,000.00
4,600.00
14,200.00 4,200.00
32,200.00 16,600.00 24,600.00
141
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SYSTEMS (Continued) YEAR ENDED JUNE 30, 1952
Vocational
Lunch Room Program
Veterans
Related and
Academic
Instruc. On Farm Training
Supervising Teachers
Totals
657.34 $
3,909.37
3,885.84 712.50
2,705.18 13,602.03
3,362.57 2,126.67 1,702.58 2,122.29 1,073.58 2,133.82
302.10 1,451.09 5,683.36 8,777.08
7,538.40 7,467.60
128.42 16,866.04
2,003.55 9,234.29 1,127.76 3,707.05 7,116.02 6,694.57 8,246.88 3,640.38 5,748.67
1,145.90 20,578.66
675.00 1,369.15 9,000.70
3,955.16
$
40,037.16 $ 30,780.45 20,887.80
9,923.06 27,490.97 20,270.31 11,633.25 12,045.70 11,237.28
388.10 3,340.73 7,681.93 8,690.19 8,729.88 3,925.80 16,830.77 79,138.70 13,889.50 14,009.46 9,987.15
139,523.67 11,211.74 40,138.49
147.50 1,308.38 58,573.64 9,542.91 5,246.00
26,024.07 11,969.68
6,693.93 2,166.39 8,957.69 8,507.14 10,942.21 15,735.84 7,228.69 11,958.37
51,396.06 3,030.73
8,582.35 62,698.54
5,814.41 24,770.88 14,926.13
6,056.08 15,675.83
878.25 80,716.38
5,553.96
8,665.52 $
37,688.72
24,672.66 26,127.08
3,942.74 16,669.33 16,385.12
3,521.14 26,924.99
7,513.38 12,651.73 20,311.83
8,970.34
30,113.46 21,502.53
4,083.20 7,165.51 28,376.23 5,776.79 11,635.63 18,721.83
54,554.50 12,819.71 15,901.27
7,239.69 23,494.83
16,255.00 27,465.87
$ 227,882.59
20.00
1,044,440.51 342,517.78 612,605.33 138,237.84 787,970.68 233,353.71 249,321.19 328,997.69 590,939.64 131,998.40 217,458.30 290,519.17 234,477.05 18.5,203.37 144,753.67 664,196.98
1,482,915.41 269,985.07 561,389.77 497,824.77 1,060.96 715,296.20 354,602.22 539,189.15 116,579.08 295,314.82 429,341.02 151,223.43 795,570.14 238,453.33 480,658.23
250,311.83 873,520.09 321,487.42 288,471.67 443,178.82
142
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SYSTEMS (Continued) YEAR ENDED JUNE 30, 1952
County
Salary
of
City
Supt.
School Adminis-
tration
Allotment
Capital Outlay Payments
Fulton
._ $ 3,664.00 $ 2,410,792.92
Atlanta
1,387,725.33
Gilmer Glascock Glynn Gordon
Calhoun Grady Green Gwinnett
Buford Habersham
Tallulah Ffells Hall
Gainesville Hancock Haralson
Bremen Tallapoosa __ Harris Hart Hartwell Heard Henry Houston Irwin Jackson Commerce _ Jasper Jeff Davis _ Jefferson Jenkins Johnson Jones Lamar
Barnesville..,. Lanier .
2,490.00 1,688.00 3,664.00 3,180.00
3,180.00 3,664.00 3,180.00
3,180.00
3,664.00
3,180.00 3,664.00
3,180.00 3,664.00
3,664.00 3,664.00 2,130.00 2,490.00 1,444.00
2,130.00 3,010.00 3,664.00 3,180.00 1,160.00 3,180.00 3,664.00
3,664.00
258,060.24 103,038.56 473,398.30 352,076.40
64,263.36 495,089.38 365,651.11 737,852.21
354,129.87 3,413.00
667,028.25 127,562.46 274,976.97 266,413.43
45,376.76 253,190.59 278,429.02
72,511.98 252,852.72 403,376.96 412,447.70 359,679.45 302,837.81
69,673.16 186,419.76 286,062.15 505,868.46 288,183.72 305,274.70 224,518.89 162,627.75 69,501.73 154,528.43
$ 213,400.00
A-110,000.00 *137,000.00 293,400.00
F-110,000.00 126,359.78 16,600.00 6,400.00 44,400.00 24,600.00 6,000.00 33,600.00 25,200.00 47,000.00
$ 240,400.00 529,759.78
21,541.78
23,600.00 1,600.00
42,600.00 13,200.00 19,000.00 19,800.00
4,400.00 19,200.00 16,800.00
7,200.00 15,200.00 26,200.00 29,200.00 22,800.00 21,800.00 6,400.00 12,200.00 18,600.00 33,600.00 18,400.00 18,800.00 14,400.00 11,000.00 5,400.00 9,600.00
15,718.41 12,200.00
5,000.00
22,800.00
11,000.00
6,600.00 9,600.00
Balance
16,600.00 6,400.00
44,400.00 24,600.00
6,000.00 12,058.22 25,200.00 47,000.00
23,600.00 1,600.00
42,600.00 13,200.00 19,000.00 19,800.00
4,400.00 3,481.59 4,600.00 2,200.00 15,200.00 26,200.00 29,200.00
21,800.00 6,400.00
12,200.00 7,600.00
33,600.00 18,400.00 18,800.00
7,800.00 11,000.00
5,400.00
143
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SYSTEMS (Continued) YEAR ENDED JUNE 30, 1952
Vocai tional
Lunch Room Program
4,411.70 $ 95,557.21
Veterans
Related and
Academic
Instruc. On Farm Training
$ 15,236.62
Supervising Teachers
Totals
$ 2,770,062.45
66,936.41
172,799.98 $ 19,164.84
$
80.00 2,176,466.34
3,425.61 980.26
1,518.75 1,777.17
5,939.33 2,143.59 11,770.34
427.50 7,319.42
4,520.60 2,100.10 2,062.50 1,980.89
1,199.87 4,155.34
798.00 5,148.52 2,883.39 1,705.31 2,598.06 6,712.98 1,512.79 2,576.11 1,930.33 5,211.09 5,352.69 2,950.73 1,303.65
817.97 2,371.15
7,881.72 2,957.93 25,601.89 17,154.39 5,764.02 16,625.69 14,677.11 35,261.12
14,818.93 2,334.09
23,080.06 11,748.93
5,584.39 7,491.93 3,391.87 2,250.23 7,912.47 13,375.48 4,572.72 6,806.55 11,804.39 9,304.46 8,319.85 14,713.33 3,570.05 3,838.36 9,029.35 15,402.09 4,241.18 5,814.92 5,663.93 3,430.88 2,314.50 4,296.49
6,273.26 83,465.27 60,331.51
1,343.76
454.67
15,105.80 7,437.46
37,820.22
34,708.69 13,272.44 15,535.42
10,186.15
23,289.55
10,528.28 13.072.04
9.861.06 19,567.57
9.936.93 15,807.71
3,477.63 16,981.80 17,163.10
7,732.74 7,940.40 13,660.37 14,881.13 14,856.94 13,492.88
5.10 6,168.26 3,368.28 3,383.01
303,563.37 122,502.21 548,582.94 436,608.18
76,027.38 585,416.35 508,073.52 850,599.09
427.50 413,234.37
7,347.09 824,513.97 154,611.49 315,332.14 312,422.29
3,391.87 52,026.99 294,543.99 335,991.41 85,082.70 293,608.72 465,080.21 458,265.10 412,869.16 364,671.22 88,888.74 215,104.63 332,292.20 578,626.77 334,214.53 347,947.90 249,071.57 186,890.89 81,402.48 177,843.08
BBHH^
144
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SYSTEMS (Continued) YEAR ENDED JUNE 30, 1952
County
Salary
of
City
Supt.
Administration
Allotment
Capital Outlay Payments
Laurens Dublin ...
Lee Liberty Lincoln
Long Lowndes
Valdosta Lumpkin Macon Madison Marion
McDuffie ... Mclntosh _ Meri wether Miller Mitchell ......
Pelham
$ 3,664.00 $
1,160.00 1,328.00 2,140.00
716,612.19 124,612.71 172,933.19 226,039.35 156,849.17
3,180.00 3,664.00
2,140.00 3,664.00 3,630.00 3,664.00
131,670.95 547,644.16 185,225.96 163,751.50 309,612.86 320,272.17 189,913.06
3,664.00 3,010.00 3,630.00 3,180.00 3,180.00
276,380.34 174,543.51 466,829.71 303,621.73 505,216.57
77,663.03
Monroe Montgomery Morgan Murray Muscogee .... Newton Oconee Oglethorpe _ Paulding Peach
Pickens Pierce . Pike Polk
Cedartown. Pulaski Putnam
2,720.00 3,664.00 3,180.00 3,180.00 3,300.00 3,180.00 2,510.00 3,180.00 3,180.00 3,664.00
3,180.00 1,160.00 3,664.00 3,180.00
2,140.00 3,180.00
278,051.38 217,586.20 301,148.21 253,244.00 1,318,300.34 403,733.06 193,231.78 204,811.27 301,110.51 246,900.16
212,943.86 324,813.73 250,925.79 468,701.06 135,593.97 220,792.64 184,192.87
$ 41,200.00 12,800.00 12,000.00 16,000.00 11,000.00
*30,800.00 $ 8,000.00
32,000.00 23,200.00 10,200.00 22,200.00 19,800.00 12,400.00 *38,100.00 18,600.00 11,400.00 35,000.00 19,400.00 31,400.00 P-3,400.00
7,200.00 M-3,400.00 *53,200.00
18,400.00 15,000.00 19,800.00 17,400.00 128,200.00 28,200.00 11,400.00 19,000.00 19,400.00 17,400.00 *30,100.00 14,600.00 22,200.00 15,200.00 32,400.00 13,200.00 15,400.00 14,400.00
41,800.00 8,000.00
17,796.00 10,200.00
50,500.00 7,726.24
11,000.00 28,000.00
63,800.00
19,800.00
47,500.00 16,800.00
7,000.00 32,400.00
14,400.00
Balance
41,200.00 12,800.00 12,000.00 16,000.00
14,204.00 23,200.00
22,200.00 19,800.00
10,873.76 11,400.00 35,000.00
8,400.00
18,400.00 15,000.00
17,400.00 128,200.00
28,200.00 11,400.00 19,000.00 19,400.00
14,600.00 5,400.00 8,200.00
13,200.00 15,400.00
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SYSTEMS (Continued) YEAR ENDED JUNE 30, 1952
Vocational
Lunch Room Program
Veterans
Related and
Academic
Instruc. On Farm Training
Supervising Teachers
11,127.11 $
1,771.53 1,654.15 1,073.61
15,679.54 9,781.77 $ 3,230.08 5,428.81 4,146.56
38,838.28
32,109.26
3,992.88 7,582.69 3,529.74
2,267.20 7,282.35 2,515.00
820.06 1,643.44 5,745.78 3,294.99
3,830.51 1,991.75 4,638.16 3,169.32 3,601.08
3,891.09 12,190.70 21,648.51
2,164.30 7,374.78 11,950.97 5,013.07
8,113.38 3,948.02 20,383.97 4,445.42 10,709.94
39,927.47
1,798.17 3,175.41
22,041.83
8,014.67 11,633.61 24,007.62
8,622.91
10,551.46 3,260.55 18,628.33 16,929.86 28,266.34
1,741.38
4,573.65
2,847.29 3,384.17 3,122.07 1,709.39 35,467.92 9,962.04 3,409.12 1,160.04 3,172.50 7,200.15
3,164.53 5,594.37 2,306.89 3,568.51
65.00 1,964.06 1,921.62
6,105.21 2,527.09 9,111.42 11,397.49 38,841.10 17,024.72 6,967.95 6,096.73 10,808.75 7,462.70
5,212.72 11,930.20
8,712.32 24,179.62 12,679.08
7,892.00 3,828.00
8,164.87 2,578.23
11,980.15 15,492.60 16,655.73 21,235.99
69.40 4,366.97 19,403.99 13,544.66 15,582.10 17,026.65
9,650.34 29,315.81
9,828.61 13,470.77
7,287.44 3,994.13
145
Totals
820,392.10 186,032.76 195,087.68 258,033.00 209,539.08
149,009.24 624,823.04 272,516.94 187,090.53 356,128.69 385,406.54 261,008.03
321,139.69 198,153.83 549,110.17 352,544.50 582,149.34
147,778.06
320, 104.03 257, 654.06 353, 017.43 316, 331.74 1,524, 178.76 469, 045.02 236, 922.84 247. 792.70 353 253.86 329 753.66
248,751.45 395,014.11 290,637.61 545,499.96 161,538.05 255,476.14 211,516.62
146
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SYSTEMS (Continued) YEAR ENDED JUNE 30, 1952
County
Salary
of
City
Supt.
Quitman . Rabun Randolph Richmond Rockdale . Schley _ Screven ._ Seminole Spalding .
Griffin Stephens
Toccoa Stewart Sumter
Americus Talbot Taliaferro Tattnall ._ Taylor __ Telfair .__ Terrell __ Thomas
Thomasville^ Tift
Tifton Toombs
Vidalia Towns Treutlen Troup
Hogansville . La Grange West Points Turner Twiggs Union Upson Thomaston . Walker. Chickamauga..
2,510.00 3,664.00 3,664.00 3,664.00 2,130.00 1,688.00 3,664.00 3,180.00 3,664.00
3,180.00
3,664.00 3,664.00
3,180.00 1,160.00 3,180.00 3,630.00 3,160.00 3,180.00 3,664.00
3,180.00
1,160.00
2,140.00 3,180.00 3,664.00
3,180.00 3,664.00 2,140.00 3,664.00
3,664.00
School Adminis-
tration
92,038.77 220,108.01 368,066.36 1,142,598.63 184,779.26 113,676.82 488,607.03 214,803.34 347,497.12 154,249.45 275,026.09 112,206.85 242,030.37 305,601.86 156,271.14 197,778,27 123,576.37 448,299.34 276,152.76 381,582.65 311,223.13 551,694.94 186,715.01 443,834.85 63,036.54 406,099.87
194.52 141,462.75 197,610.20 477,859.64
81,130.77 330,331.51
63,703.16 278,239.36 220,974.74 212,261.59 358,614.81 218,103.17 651,393.29
38,164.84
Allotment
Capital Outlay Payments
Balance
6,000.00 14,800.00 25,000.00 108,000.00 12,200.00
7,600.00 32,200.00 15,000.00 23,600.00 16,200.00 17,400.00
9,800.00 17,400.00 21,800.00 13,400.00 12,200.00
8,000.00 28,600.00 17,000.00 25,600.00 22,400.00 36,400.00 16.600.00 28,000.00
7,000.00 29,800.00
8,800.00 12,600.00 29,000.00
6,600.00 30,400.00
6,000.00 18,600.00 14,400.00 12,600.00 22,000.00 21,000.00 46,200.00
3,800.00
108,000.00 12,200.00 2,915.20 17,267.00 16,200.00
17,000.00
6,000.00
46,200.00 3,800.00
6,000.00 14,800.00 25,000.00
7,600.00 32,200.00 12,084.80
6,333.00
17,400.00 9,800.00
17,400.00 21,800.00 13,400.00 12,200.00
8,000.00 28,600.00 17,000.00
8,600.00 22,400.00 36,400.00 16,600.00 28,000.00
7,000.00 29,800.00
8,800.00 12,600.00 29,000.00
6,600.00 30,400.00
18,600.00 14,400.00 12,600.00 22,000.00 21,000.00
147
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SYSTEMS (Continued) YEAR ENDED JUNE 30, 1952
Vocational
407.34 5,631.06 5,243.60 29,467.40 1,417.15 1,271.80 3,949.65 3,828.71 3,409.32
752.40 3,917.78 1,963.65 4,575.67 3,032.60
453.15 960.00 1,897.42 5,736.92 3,521.77 3,297.46 2,136.14 6,939.87 852.00 3,763.56 991.80 4,862.93 1,452.80 1,222.54 2,287.74 1,253.22 2,323.87
3,685.64 2,385.65 1,267.41 2,845.44 1,994.65 2,020.26
509.62
Lunch Room Program
2,981.17 15,040.46
7,595.38 60,525.77
5,898.51 2,120.67 11,386.83 6,051.07 15,245.71 16,715.33 11,502.75 4,986.80 4,260.66 7,830.99 6,839.26 3,970.80 2,258.36 16,502.43 6,949.52 9,177.30 7,046.76 15,000.77 12,536.88 11,748.11 13,446.43 18,661.49
3,293.32 4,562.06 12,220.57 2,611.44 19,528.34 2,109.20 7,396.37 4,391.53 3,894.31 12,560.13 11,434.19 21,015.27 2,120.32
Veterans
Related and
Academic
Instruc. On Farm Training
Supervising Teachers
1,903.45 11,013.92
3,146.06
1,767.92
56,577.68 55,290.95
7,887.56 16,712.25 22,060.75
8,719.42 2,892.11 5,647.08 27,432.46 13,244.07 7,726.78
4,864.80
13,256.76 18,266.05
3,140.74
267.82 6,589.07 25,102.92 19,551.93 13,905.79 18,642.47 38,428.32
44,536.23
37,555.12
30,294.31 41,621.06
11,218.61 11,924.07
3,677.39 7,875.08
20.00
59,392.07
20,473.27 5,745.26
14,736.93 3,647.46
19,424.94
Totals
111,824.84 275,955.78 433,533.54 1,363,989.14 212,463.09 132,004.37 567,239.97 257,875.11 401,142.93 244,494.86 371,182.37 128,957.30 285,187.46 360,195.50 176,963.55 218,356.89 143,481.22 527,421.61 326,805.98 436,723.20 367,769.24 652,127.90 216,703.89 535,062.75
84,474.77 498,139.41
1,647.32 168,137.22 232,164.07 557,969.13 100,541.16 421,900.91
71,812.36 331,574.64 251,561.18 246,900.24 462,723.91 252,532.01 743,717.76
44,594.78
148
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SYSTEMS (Continued) YEAR ENDED JUNE 30, 1952
County
Salary
of
City
Supt.
School Adminis-
tration
Capital Outlay
Allotment
Payments
Balance
Walton Monroe
Ware Wayeross.
Warren Washington Wayne Webster Wheeler White Whitfleld
Dalton Wilcox Wilkes Wilkerson Worth Superintendent's
Office Diocese Savannah and Atlanta
$ 3,664.00
3,664.00
1,160.00 3,180.00 3,180.00 1,524.00 3,030.00 2,510.00 2,510.00
3,180.00 3,180.00 3,010.00 3,180.00
415,936.29 66,990.87
375,654.90 214,680.54 197,765.24 537,923.70 427,108.70 103,036.70 215,699.73 189,003.80 467,562.81 201,067.63 301,169.19 314,221.62 252,024.18 485,745.14
Totals
-$484,740.00 $64,393,733.30
I 26,400.00 6,600.00
22,800.00 24,800.00 14,000.00 35,400.00 29,200.00
6,800.00 13,400.00 11,400.00 28,800.00 19,800.00 18,800.00 22,600.00 16,400.00 33,200.00
2,800.00 35,400.00 29,200.00
2,800.00
16,400.00
26,400.00 6,600.00
20,000.00 24,800.00 14,000.00
6,800.00 13,400.00
8,600.00 28,800.00 19,800.00 18,800.00 22,600.00
33,200.00
$4,905,000.00 $2,553,524.41 $2,889,535.37 * 538,059.78 $5,443,059.78
149
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SYSTEMS (Continued) YEAR ENDED JUNE 30, 1952
Voca-
1 tional
Lunch Room Program
Veterans
Related and
Academic
Instruc. On Farm Training
Supervising Teachers
Totals
4,957.98 $ 2,134.23 2,578.06 10,043.29
842.77 8,183.73 4,966.67
855.70 5,454.37 1,221.26 8,211.92
712.50 4,263.54 4,746.38 2,602.11 5,822.32
13,749.97 11,154.59 12,223.99 18,510.84 $
7,171.50 9,534.76 13,854.40 2,779.92 8,990.54 5,519.17 22,871.27 10,636.39 7,694.10 7,756.29 6,802.06 11,312.84
$ 81,964.07
4,960.64
60,976.97 236.50
27,191.97
13,312.97
7,769.86 17,856.07 14,070.30
4,344.24 20,154.51 13,371.01 33,949.24
21,246.77 11,909.73
6,808.03 41,703.69
$ 491,900.21 86,879.69
430,233.92 349,998.74 228,709.37 617,038.90 492,380.07 119,340.56 266,729.15 223,025.24 624,882.21 232,453.02 356,353.60 364,414.02 287,646.38 580,963.99
21,710.65 893,020.85 $ 2,620,075.53 $ 1,396,528.73 $ 2,435,725.33 $
21,710.65 195.00 $77,667,078.52
150
DEPARTMENT OF EDUCATION
DETAIL OF BOOK AND FILM PURCHASES YEAR ENDED JUNE 30, 1952
Text and Films, Audio Library Spec Books Visual Educ Books
Rural Libraries
A. B. C. Sch. Sup. House i1
Academy Films
Acme Visible Records
Adult Leadership
Allen Edwin Co.
Allen Map Globe & Chart Co.
Allyn and Bacon
American Asso. for the U. S.
American Book Co.
American Council on Educ. ....
American Library Asso.
American Automobile Asso
American Printing House for
the Blind
American Sch. Bd. Journal
American Seating Co.
Americana Corp.
Asso. for Childhood Ed. Intnl.
Asso. for Supv. & Curie. Dev.
Asso. for Cas. & Sur. Co.'s.-
Asso. Films Inc.
Architectural Record
Arco Pub. Co. Inc.
:
Atlanta Music Co.
Atlantic Institute, The
Audio Products Inc.
Audio Vis. Mat. Const. Bureau
Bagley, G. C.
Barr Arthur Productions
Batis School Store
Beckley Cardy Co.
Bennett, Chas. A. Co., Inc
Birchard, C. C. and Co.
Blakiston Co., The
Blackhawk Films, Inc.
Bowker, R. B. Co.
British Information Service....
Bryant Litho. Co.
Bureau of Audio Visual Inst...
Bureau of Publications
Bums Record Co.
Business Screen
Byron, Inc.
Book of the Month Club
Calhoun Co.
$ 3.00 87,638.97 10.00 266,564.62
.70 91.94
27.61 1,450.00
8.00 2.00 4.00
12.00 24.27
138.30
297.30
196.69 $ 2,473.54 $ 181.83
6.55
21.44 11,306.24
396.00
2,291.21 58.30
60.35
2.52 13.50 62.96 14,651.50
6.58 5.00
48.64 6.35
90.79
442.98
130.00 110.00 157.00
1.08 753.69 31,734.48
94.84
10.00
534.49 12.04 6.97 .80
87.73 110.00
34.00
28,251.50
569.64 1,457.21
490.01 85.58 5.00 14.00 336.00
343.69 2,925.75
151
DEPARTMENT OF EDUCATION
DETAIL OF BOOK AND FILM PURCHASES YEAR ENDED JUNE 30, 1952
Text and Films, Audio Library Spec Books Visual Educ. Books
Rural Libraries
Cal. State Dept. of Educ
$
12.50
Childrens Reading Service .
Childrens Theater Press
17.13
Cody Publications, Inc.
Cable Piano Co.
Collier, R. F. & Sons Corp.....
Colonial Films
Coloren Laboratories
Columbia University Press
5.60
Compton, F. E. Co.
Coronet Films
Cordele Book Co.
5.50
Curriculum Films, Inc.
Dartnell Corp.
Demco Library Supplies
161.96
Distributors Group
Doubleday & Company
Eastin Picture Co.
Eastman Kodak Stores
Economy Co.
2,135.66
Education Progress Service....
9.00
Educational Directories
Educational Recording Serv...
Emory University
(--) 4.33
Encyclopedia Britanica
Encyclopedia Britanica Films
Educational Screen, Thei
Electrical Wholesalers
Eye Gate House, Inc.
Farm and Ranch Pub. Co. ....
Farrah Straus & Young, Inc._
4.48
Field Enterprises
Fitzpatrick, Jas. A. Trav. Serv.
Follette Pub. Co.
Foster, Andrew N.
15.00
Free Press, The
2.94
Frith Films
Frontier Press Distb. Co. ......
Frey's Foto Shop
Fulton County Bd. of Educ...
Gallant, Tom
3.00
Garden Club of New Jersey....
2.00
Gaylord Brothers
221.30
General Elec. Sup. Co
General Mills
$
67,125.34 1.80 50.00 60.28
1,316.15 1,300.28
7.25 24.00 55.96 85,188.93
5.00 3.60
319.06
198.00 248.75
61.10 800.00
$ 183.35
18.00 129.75 (--) 6.30 1,276.66
11,447.50 2,792.93
52.50 33.80 25.23
11,126.16 34.57
12.00 83.97
8,862.97 4,232.03
264.83 102.00
16,028.42 301.97 5.00
816.30
6.00
53.45
$ 179.54 6.00
279.50
27,345.74
10.00 1,417.60
40.00 1,521.12
1.71 209.70
152
DEPARTMENT OF EDUCATION
DETAIL OF BOOK AND FILM PURCHASES YEAR ENDED JUNE 30, 1952
Text and Films, Audio Library Spec. Books Visual Educ. Books
Rural Libraries
General Motors Photographic? General Paper Goods Co. Ga. Dept. of Archives & Hist. Georgia News Co. Georgia H. S. Asso. Ga. School Book Brokers, Inc.Ga. School Book Depository.. Ginn and Co. Grolier Society, The Hale, E. M. Co. Hammond, C. S. Co. Harding Col. Spc. Serv. Office Haygood and England Co Harlow Publishing Co. Heath, D. C. Co Hedenkamp Nature Pictures.. Hodges, Brandon P. St. Treas. Howard Paper Co. Hunting, H. R. Co. Hudford Folkes Ideal Pictures, Inc. Illine Union Book Store Information Class Room Indiana University
International Film Bureau, Inc. Institute for Research, The....
Instructional Films, Inc. Interstate Print. & Pub., Inc.. Isengor Camera Exchange Journal of Except'l. Children..
King Film Productions, Inc. Kirkus Virginia Knight Publishing Co. Praeck Paper Box Co
Kruse, Charles C. Laidlaw Brothers Lackey, Walter F.
Lewis Textile Co. Library Book House
Library of Congress Lingua Phone Instr., The Mahnke, Chas. R. Productions McCall Corporation
17.59 7.50 735,732.07 101,098.00 666.00
77.34 7,969.75 78,103.20
1,098.42 5.00 2.75
8,534.76
2.20 22.03
5.00
46.75
3.00
$ 21.84
150.00
1,694.56 750.00 380.00
1,912.10 1,997.61 9,578.25
361.84 14.50
69.75 $
10.00 132,068.67
50,594.92
108,349.87 83.37
80,630.97 262.41
14,690.16 4,179.91
200.00 1,113.45
476.71
195.00 22.60 1,064.88
14,220.38 304.75 54.20 11.66
11,433.83
53.23 93.95
3.00 244.00
57.44
562.44
28.36 100.63
15,934.50
153
DEPARTMENT OF EDUCATION
DETAIL OF BOOK AND FILM PURCHASES YEAR ENDED JUNE 30, 1952
Text and Films, Audio Library Spec. Books Visual Educ. Books
Rural Libraries
McClung, A. C. & Co
$
McCormick Mathers Pub. Co...
McConnell School Map Co. --
McGraw Hill Book Co.
McGregor Co.
Methodist Publishing Co. --
Metropolitan School Study-
Council Mid Century White Housej
Midwest Debate Bureau
Milady Publishing Co.
Modern School Supply Co. -- Modern Education Service --
M. P. O'. Film Distrib. Co.
Museum of Modern Art, The..
Nations Schools, The
Nat'l. Council for State Sch.
Affairs Nat'l Council of Teachers of
Eng. Nat'l. Education Asso.
National Film Board National Library Bindery
National Rehab. Asso. National Research Bureau, Inc.
National Safety Council
National School Service Film
Nat'l. Soc. of Crip'ld. Children
New Jersey Library Asso
New Method Book Bindery Co. News Map of the Week, Inc..
New York State Youth Asso.
New York Univ. Films
Nostrum, G. V. Co., Inc.
Nystrom, A. H. & Co.
Noble and Noble
Okefenokee Pub. Co. Orange Co. Supt. of Schools..
Owen, F. A. Pub. Co.
Pergande Pub. Co.
Pillsbury Foundation School..
Popular Science A. V. Div. ....
Popular Science Pub. Co.
Public Library Inquiry Rand and McNalley Co. ...
298.85 84.00
$ 638.68 $ 6,869.71
13,403.74
1,608.50 215.72
1,525.55 27.50
41.50 16.50
5.50 10.00
8.98 5.15
4,923.05
3.00 54.23
130.00 5.00
53.80
41.36
125.15 798.70
7.20 5.00 2.00
39.50 1,104.35
5.00 4.00 2.10 5.00
2.00 243.92
530.03 3.00
141.00
13.00 14.78
4,724.05 1,222.00
18.00 3.30
1,441.38 8.00
325.00 667.98
5,474.01 688.19
13,273.65 8.00
50,257.10 59.20
70.50 3,709.41
58.30 56.62
154
DEPARTMENT OF EDUCATION
DETAIL OF BOOK AND FILM PURCHASES YEAR ENDED JUNE 30, 1952
Text and Films, Audio Library Spec. Books Visual Educ. Books
Rural Libraries
Rainbow Rhythms
$
$
$ 22.50 $
Reynolds Hughes
Rich and Morgan, Inc.
19.00
Rich's, Inc.
67.38
Retail Book Seller, The
9.00
Rose Ernie Sports Equipment 3,246.48
Roux-Peterson Co.
623.94
R. S. and S. Company, The --
115.31
Science Research Asso.
5.50
24.00
Scott-Foresman Co.
239,297.27
42.62
Scholastic Magazine
228.75
Silver Burdett and Co.
7.89
294.36
Scribners, Chas. and Sons
511.38
Sbc. of Visual Ed., Inc.
60.53
Southern Agriculturist
159.00
Sou. Asso. of Colleges & Sec.
Schools
36.50
51.24
Sou. Coach and Athlete
196.00
Southern Book Parade
10.00
Schmidt, Paul A. Music Co..-
20.44
Southern Ind. Director
5.00
Southern Products, Inc.
7.25
Sou. Pulpwood Consv. Asso
50.00
Sou. Educational Films
90.00
Sou. States Work Conf.
Specialty Distrb. Co.
18.35
Stanley Bomar Co.
87.69
Stevens Pictures
61,129.53
7,341.25
Stanwix House
44.68
22.86
Sturgis Printing Co.
25.00
Subject Index to Child Mag...
2.00
10.00
Supt. of Documents
35.00
Teaching Film Custod., Inc.--
43,159.06
1,012.12
Times, Inc.
._
8,551.75
76.50
Turner, S. F.
11,043.45
U. S. Gov. Ptg. Office,
12.00
United World Films --
13,298.86
256.61
Univ. of Georgia Press
1.28
University of Illinois
80.43
University of Michigan
2.50
University of North Carolina
2.25
University of Oregon
2.85
Van Allyn Institute
120.99
Village Music Shop
9.25
Virginia St. Bd. of Educ
277.00
18.00 57.50
997.50
35.00 30.00 14.00
100.00
155
DEPARTMENT OF EDUCATION
DETAIL OF BOOK AND FILM PURCHASES YEAR ENDED JUNE 30, 1952
Visual Specialties Co. Wafford, J. P. Warner News Webb Publishing Co., The_ Webster Publishing Co. _ Welch, W. M. Mfg. Co Whitaker Paper Co. Wilcox Folette Co. Wilson, H. W. and Co. __ Yale University Press Yancey Company Young America Film Co.
Audio Visual Fees Aid Special Text Books Damaged and Lost Books Library Book Matching ...
Text and Films, Audio Library Spec. Books Visual Educ. Books
Rural Librariies
.$
$ 11.07 $
$
50.00
1,250.00
4.90
31.74
76.45
20.48
3,063.76
6,604.27
30.00
2,936.48
1,984.66
638.40
460.13
201.00
790.00
$1,537,944.22
. --12,509.41 -- 6,404.26
$351,305.93 $449,937.47 --31,030.91
--154,745.98
$280,778.68
$1,519,030.55 $320,275.02 $295,191.49 $280,778.68
156
DEPARTMENT OF EDUCATION
ANALYSIS OF PAYMENTS FOR REHABILITATION STUDENTS YEAR ENDED JUNE 30, 1952
BENEFITS--CASE SERVICE
Total
Examinations Medical and Psychiatric $
Treatments Medical, Psychiatric, Surgical, Dental
Artificial Appliances Limbs, Braces, Aides and Appl.
Hospitalization Care, Therapy, Nursing, Medical
Training Educational Institutions, Correspondence Schools, Employment, Tutorial
91,286.08 $ 333,884.66 116,675.57 427,438.72
426,845.90
Actual Trainee Cost 1951-52 $ 1,396,130.93 $
Adjustments 1950-51
(--) 543.17
Total Expenditures Matching Basis
$ 1,395,587.76 $
Actual Expenditures by Funds $ 1,395,587.76 $
State Funds
45,643.04 $
166,942.33
58,337.78
213,719.36
213,422.95 698,065.46 $ (--) 271.58 697,793.88 $ 744,176.57 $
Fedteral Funds
45,643.04
166,942.33
58,337.79
213,719.36
213,422.95 698,065.47 (--) 271.59 697,793.88 651,411.19
VOCATIONAL REHABILITATION DIVISION
RECAP OF RECEIPTS AND PAYMENTS YEAR ENDED JUNE 30, 1952
RECEIPTS
Total
State
Federal
Grants and Appropriation BALANCES, JULY 1, 1951
$ 2,309,909.56 $ 900,000.00 $ 1,409,909.56
5,530.25
808.93
4,721.32
$ 2,315,439.81 $
PAYMENTS--ACTUAL
Administration
..._
Vocational--Guidance and
Placement Service, _
Case Service (Detail Above)....
88,281.35
567,245.21 1,395,587.76
BALANCES, JUNE 30, 1952
$ 2,051,114.32 264,325.49 $
900,808.93 $ 1,414,630.88
744,176.57
88,281.35
567,245.21 651,411.19
264,325.49
$ 2,315,439.81 $ 1,008,502.06 $ 1,306,937.75
157
DEPARTMENT OF EDUCATION
School for the Deaf Cave Spring
158
DEPARTMENT OF EDUCATION
SCHOOL FOR THE DEAF, CAVE SPRING
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units _ Revenues Retained
Earnings, Educational Services
..$ 230,000.00 $ 3,651.29
Total income receipts
..$ 233,651.29 $
796,146.92 18,968.29
815,115.21
CASH BALANCES JULY 1st Budget Funds
10,570.32
8,613.60
$ 244,221.61 $ 823,728.81
PAYMENTS
EXPENSE
Personal Services
Travel
-
Supplies, Materials
Communication
Heat, Light, Power, Water
Publications
Repairs
Reints
Insurance
Pensions, Benefits
Equipment
Miscellaneous
Total expense payments -
OUTLAYS
Lands, Buildings Personal Services Contracts
CASH BALANCES, JUNE 30th Budget Funds
141,281.96 1,357.30
73,005.35 937.90
8,429.09 424.48
3,194.36 30.00 20.00
1,014.94 5,377.45
535.18
194,988.52 1,111.87
68,730.71 1,112.32 8,461.93 81.07 1,228.66 30.00 6,331.94 9,940.00 7,005.96 435.23
..$ 235,608.01 $ 299,458.21
12,494.92 152,729.77
8,613.60
359,045.91
$ 244,221.61 $ 823,728.81
159
DEPARTMENT OF EDUCATION
SCHOOL FOR THE DEAF, CAVE SPRING CURRENT BALANCE SHEET JUNE 30, 1952
ASSETS
Cash and in Bank and Treasury Accounts Receivable
$ 359,045.91 801.94
$ 359,847.85
LIABILITIES, RESERVE, SURPLUS
LIABILITIES Accounts Payable--Current
RESERVES Unearned Income Building- Funds--Outlay
SURPLUS For Operations
18,092.80
6,934.60 334,775.31
341,709.91
45.14 $ 359,847.85
160
DEPARTMENT OF EDUCATION
SCHOOL FOR THE DEAF, CAVE SPRING
SUMMARY
FINANCIAL CONDITION
The School for the Deaf, which is under the control of the Department of Education, ended the fiscal year on June 30, 1952, with a surplus of $45.14, after providing the necessary reserve of $18,092.80 to cover outstanding accounts payable and reserving $6,934.60 for unearned income and $334,775.31 for buildings to be erected.
AVAILABLE INCOME AND OPERATING COSTS
Allotment of State Appropriation funds to the School by the Department of Education in the year ended June 30, 1952, was $797,329.42, of which $297,329.42 was for current operating expense and $500,000.00 for improvements.
In addition to the $797,329.42 provided as the current year's appropriation, $18,968.29 was received from earnings, sales and other sources, making total income for the year $816,297.71.
From the $816,297.71 received, $1,182.50 was transferred to the State Personnel Board for the pro rata cost of Merit System Administration, leaving $815,115.21 net income available to the school.
The $815,115.21 net income and the $8,613.60 cash balance at the beginning of the fiscal year made a total of $823,728.81 available.
$299,458.21 of the available funds was expended in the fiscal year for budget approved items of expense and $165,224.69 for new buildings and $359,045.91 remained on hand June 30, 1952, the end of the fiscal year. $24,270.60 of this remaining cash balance will be available for expenditure in the next fiscal period, after providing for liquidation of outstanding accounts payable and the remainder of $334,775.31 is reserved for buildings and permanent improvements.
COMPARISON OF OPERATING COSTS
Operating costs for the past three years are compared in the statement following:
161
DEPARTMENT OF EDUCATION
SCHOOL FOR THE DEAF, CAVE SPRING
EXPENSE
Personal Services
$
Travel
Supplies, Materials
Communication
Heat, Light, Power, Water
Printing, Publicity
Repairs
Rents
Insurance, Bonding
Pensions--Retirement Costs __
Equipment .
Miscellaneous
Total Expense Payments..?
YEAR ENDED JUNE 30th
1952
1951
1950
194,988.52 $ 1,111.87
68,730.71 1,112.32 8,461.93 81.07 1,228.66 30.00 6,331.94 9,940.00 7,005.96 435.23
141,281.96 $ 1,357.30
73,005.35 937.90
8,429.09 424.48
3,194.36 30.00 20.00
1,014.94 5,377.45
535.18
141,153.30 1,420.81
68,120.93 870.21
8,054.08 39.26
2,176.46 28.50 20.00 246.61
6,827.52 497.48
299,458.21 $ 235,608.01 $ 229,455.16
OUTLAY
Buildings, Improvements
Total Cost Payments $
Number of Employees on Payrolls June 30th
Average Enrollment of Deaf Children in School for the year ended June 30th
Annual Student Per Capita Cost
Expense
$
Outlay
$
165,224.69 464,682.90 $
76
277
1,081.07 $ 596.48
1,677.55 $
235,608.01 $ 64
305 772.48 ? 772.48 $
229,455.16 63
291 788.50 788.50
Average enrollment the past year was less than the year before due to the fact that the primary department and the colored school department were overcrowded and enrollment was reduced accordingly.
GENERAL
The Superintendent's official bond is written in the amount of $5,000.00.
Books and records of the School are maintained in the Department of Education and were found in good condition. All receipts disclosed
Ml
162
DEPARTMENT OF EDUCATION
SCHOOL FOR THE DEAF, CAVE SPRING
by examination have been accounted for and expenditures for the period under review were within the limits of budgt approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the School for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
163
DEPARTMENT OF EDUCATION
Academy for the Blind Macon
164
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND, MACON
RECEIPTS
1951
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
$ 126,800.00
Revenues Retained Earnings, Educational Services
259.00
Total Income Receipts
._$ 127,059.00 $
NON-INCOME Public Trust Funds Donations Interest on Investments __
6.24 250.00
CASH BALANCES, JULY 1st Budget Funds Public Trust Funds
34,253.11 312.35
$ 161,880.70 $
1932 668,560.07
11,340.17 679,900.24
246.00 31,447.86
551.64 712,145.74
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 Contracts Equipment
NON-COST Public Trust Funds Expense
CASH BALANCES, JUNE 30th Budget Funds Public Trust Funds
$ 85,077.90 $ 134,250.54
1,756.66
2,251.84
35,426.65
35,914.60
508.21
599.51
3,021.14
3,401.74
33.20
286.00
878.99
568.18
17.85
12.60
21.00
4,842.23
5,391.62
2,784.45
1,131.45
338.20
467.59
$ 129,864.25 $ 189,135.90
9,000.00 12,000.00 2,143.97
16.95
31,447.86 551.64
499,068.23 797.64
$ 161,880.70 $ 712,145.74
165
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND, MACON
CURRENT BALANCE SHEET JUNE 30, 1952
ASSETS
Cash in Bank and State Treasury Accounts Receivable Due from State Department of Education
U. S. Savings Bonds Series "G," 2V2% Nos. M4035599, M4035780, M4035781, M4035782, M4035784, M4837907, M4837908, M4837909, M4837910, M4837911. 10 Bonds $1,000.00 each Par
40 Shares Southwestern Railroad Co. Certf. MA4005
499,865.87 356.50
4,870.00
$ 10,000.00
4,000.00 $
14,000.00 519,092.37
LIABILITIES, RESERVE, SURPLUS
LIABILITIES Accounts Payable--Current Accounts Payable--Outlay
RESERVES Special Equipment Medical Service .-- Unearned Income Building Funds--Outlay Trust Funds
SURPLUS For Operations
$ 20,798.59 16,104.00 $ 36,902.59
$ 13,570.42 1,738.58
11,696.67 439,320.00
14,797.64
481,123.31
1,066.47 $ 519,092.37
166
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND, MACON
SUMMARY
FINANCIAL CONDITION The Academy for the Blind, which is under the control of the De-
partment of Education, ended the fiscal year on June 30, 1952, with a surplus of $1,066.47 after providing the necessary reserve of $36,902.59 to cover outstanding accounts payable and reserving $15,309.00 for special equipment and medical service, $11,696.67 for unearned income, $439,320.00 for buildings and permanent improvements and $14,797.64 for trust funds held on this date.
AVAILABLE INCOME AND OPERATING COSTS Allotment of State Appropriation funds to the Academy by the
Department of Education in the year ended June 30, 1952, was $669,395.42, of which $204,971.42 was for current operating expenses and $464,424.00 for buildings and improvements.
In addition to the $669,395.42 provided as the current year's appropriation, $11,340.17 was recevied for room and board of students and alumni, making total income for the year $680,735.59.
From the $680,735.59 received, $835.35 was transferred to the State Personnel Board for the pro rata cost of the Merit System Administration, leaving net income of $679,900.24 available to the Academy.
The $679,900.24 income and the $31,447.86 cash balance at the beginning of the fiscal year made a total of $711,348.10 available with which to meet expenditures approved on budget for the year.
$189,135.90 of the available funds was expended in the fiscal year for budget-approved items of expense, $23,143.97 was paid for new buildings, land and equipment and $499,068.23 remained on hand June 30, 1952, the end of the fiscal period.
The first lien on this remaining cash balance is for liquidation of outstanding accounts, $27,005.67 is reserved for unearned income and special allotments, $439,320.00 for buildings and improvements and the remainder will be available for expenditure in the next fiscal year, subject to budget re-approvals.
COMPARISON OF OPERATING COSTS
Operating costs for the past three years are compared in the statement following:
167
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND, MACON
EXPENSE
Personal Services Travel Supplies Communication Heat, Light, Power, Water _ Printing, Publicity Repairs Rents Insurance, Bonding Pensions--Retirement Costs Equipment Miscellaneous
Total Expense Payments....?
YEAR ENDED JUNE 30th
1952
1951
1950
134,250.54 2,251.84 35,914.60 599.51 3,401.74 286.00 586.18 12.60 4,842.23 5,391.62 1,131.45 467.59
85,077.90 1,756.66
35,426.65 508.21
3,021.14 33.20
878.99 17.85 21.00
2,784.45 338.20
81,098.60 1,722.36
33,282.70 628.05
2,990.89 158.15
1,225.12 3.15
21.00
2,193.01 972.01
189,135.90 $ 129,864.25 $ 124,295.04
OUTLAY
Land, Buildings and New Equipment
Total Cost Payments $
Number of Employees on Payroll at June 30th __
Average Enrollment Blind Pupils
Annual Student per Capita Cost: Expense Outlay
23,143.97 212,279.87 $
46
154
1,228.15 $ 150.29
1,378.44 $
129,864.25 $ 45 147 883.43 $
883.43 $
7,382.43 131,677.47
45
176
706.22 41.95 748.17
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 $14,000.00 in stocks and bonds and $797.64 in the Trust Fund bank account at June 30, 1952, making corpus of the fund on this date $14,797.64.
GENERAL
The Superintendent's bond is written in the amount of $4,000.00.
Books and records of the Academy are maintained in the Depart-
168
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND, MACON
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 Auditor's office during this examination and throughout the year.
HI
169
DEPARTMENT OF EDUCATION Middle Georgia
Vocational School, Milledgeville
170
DEPARTMENT OF EDUCATION
MIDDLE GEORGIA VOCIATIONAL SCHOOL, MILLEDGEVILLE*
RECEIPTS
1951
1952
CASH BALANCE JULY 1st Budget Funds
1,320.44 $ 1,320.44 $
1,320.44 1,320.44
PAYMENTS
CASH BALANCE, JUNE 30th Budget Funds
1,320.44 $ 1,320.44 $
1,320.44 1,320.44
* Inactive.
171
DEPARTMENT OF EDUCATION North Georgia Trade and
Vocational School, Clarkesville
172
DEPARTMENT OF EDUCATION
NORTH GEORGIA TRADE AND VOCATIONAL SCHOOL, CLARKESVILLE
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units _ Revenue Retained
Earnings, Educational Services
$ 148,640.68 $ 176,031.46
Total income receipts
._$ 324,672.14 $
281,406.67 109,048.64 390,455.31
CASH BALANCE JULY 1st Budget Funds
102,671.95
23,278.48
$ 427,344.09 $ 413,733.79
PAYMENTS
EXPENSE
Personal Services Travel Supplies, Materials Communication Heat, Light, Water, Power Publications Repairs Rents Insurance Pensions, Benefits Equipment Miscellaneous
Total expense payments
OUTLAY
Lands, Improvements Personal Services _ Supplies, Materials Contracts
Equipment
Total outlays payments
CASH BALANCE JUNE 30th
Budget Funds
200,752.22 $ 4,481.44
133,065.32 987.94
9,600.22 447.60
3,172.82 74.25 73.29
5,416.15 22,028.25
786.16
211,637.18 6,567.45
77,226.98 891.41
8,953.46 558.93
2,209.89 65.25
4,253.77 12,306.50 35,483.94
934.45
..$ 380,885.66 $ 361,089.21
1,884.86 18,849.00
2,446.09 23,179.95 $
25,221.70 2,393.74
27,615.44
23,278.48 $ 25,029.14 $ 427,344.09 $ 413,733.79
173
DEPARTMENT OF EDUCATION
NORTH GEORGIA TRADE AND VOCATIONAL SCHOOL, CLARKESVILLE
CURRENT BALANCE SHEET JUNE 30, 1952
ASSETS
Cash and in Bank Due from State Department of Education Accounts Receivable
25,029.14 5,000.00 10,212.50
40,241.64
LIABILITIES, RESERVES, SURPLUS
LIABILITIES Accounts Payable
$ 20,745.45
RESERVES
Contracts to Mature Outlay
Unearned Income ._.
___
Canteen Funds
$
9,500.00
12.89
3,324.35
12,837.24
SURPLUS For Operations
6,658.95 ? 40,241.64
174
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, 1952, with a surplus of $6,658.95, after providing the necessary reserve of $20,745.45 to cover outstanding accounts payable and reserving $9,500.00 for contracts to mature, $12.89 for unearned income and $3,324.35 for canteen accounts.
AVAILABLE INCOME AND OPERATING COSTS
Allotment of State Appropriation funds to the school by the Department of Education in the year ended June 30, 1952, was $257,363.51. In addition to this allotment, the Department of Education transferred $25,419.26 vocational education funds to the school in the year.
Income from tuition, rents and sales in the year amounted to $109,048.64, which with funds received from the Department of Education made total receipts for the period $391,831.41.
From the $391,831.41 received, $1,376.10 was transferred to the
State Personnel Board for the pro rata share of the cost of the Merit
System Administration, leaving net income of $390,455.31 available
to the school.
fj
The $390,455.31 net income and the $23,278.48 cash balance at the beginning of the fiscal year made total funds available $413,733.79 with which to meet expenditures approved on budget for the fiscal year.
$361,089.21 of the available funds was expended in the fiscal year for current expense of operating the school and $27,615.44 paid for buildings and improvements and $25,029.14 remained on hand June 30, 1952, 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 year, subject to budget re-approval.
COMPARISON OF OPERATING COSTS Expenditures for the operating cost of the school for the past three
years are compared in the following statement:
175
DEPARTMENT OF EDUCATION
NORTH GEORGIA TRADE AND VOCATIONAL SCHOOL, CLARKESVILLE
Personal Services Travel Supplies Communication Heat, Light, Power, Water Printing, Publicity Repairs Rents Insurance, Bonding Pensions Equipment Miscellaneous
Total Expense Payments..? Outlay:
New Bldgs., Permanent Improvements and Equipment..
Total Cost Payments
$
Number of Employees on Payroll June 30th
Average Number of Students ....
Annual Student Per Capita Cost..?
YEAR ENDED JUNE 30th
1952
1951
1950
211,637.18 6,567.45
77,226.98 891.41
8,953.46 558.93
2,209.89 65.25
4,253.77 12,306.50 35,483.94
934.45
200,752.22 4,481.44
133,065.32 987.94
9,600.22 447.60
3,172.82 74.25 73.29
5,416.15 22,028.25
786.16
173,683.04 1,423.07
124,105.47 1,068.05
10,542.53 514.65
1,670.13
50.40
18,259.10 733.59
361,089.21 $ 380,885.66 $ 332,050.03
27,615.44 388,704.65 $
23,179.95 404,065.61 $
21,270.07 353,320.10
71 287 1,354.37 $
81 322 1,254.86
83 408 865.98
Included in the per capita costs above are payments for buildings and permanent improvements incident to establishment and enlargement 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 $5,000.00 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 assistance given the State Auditor's office during this examination and throughout the year.
177
DEPARTMENT OF EDUCATION
South Georgia Trade and
Vocational School, Americus
178
DEPARTMENT OF EDUCATION
SOUTH GEORGIA TRADE AND VOCATIONAL SCHOOL, AMERICUS
RECEIPTS
1951
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
$ 175,227.38 $
Revenues Retained Earnings, Educational Services
97,673.90
Total income receipts
$ 272,901.28 $
NON-INCOME Private Trust Account
CASH BALANCE, JULY 1st Budget Funds
1,157.67
$ 274,058.95 $
1952
144,135.02 40,119.59 184,254.61
346.51
33,255.26 217,856.38
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, Buildings Personal Services _ Supplies, Materials Contracts Equipment
NON-COST Private Trust Accounts
CASH BALANCES, JUNE 30th Budget Funds Private Trust Accounts
131,942.62 5,380.57 59,282.50 982.33 8,094.07 2,338.44 823.02 24.40 77.81 2,888.17 8,248.59 1,424.15
92,608.60 5,044.44
39,927.44 709.13
8,735.41 1,525.96
257.39 2.00
4,547.92 5,851.05 3,253.50
904.51
_____$ 221,506.67 $ 163,367.35
2,467.87 16,663.27
165.88
5,451.06 6,108.90
339.20
33,255.26
42,582.56 7.31
$ 274,058.95 $ 217,856.38
179
DEPARTMENT OF EDUCATION
SOUTH GEORGIA TRADE AND VOCATIONAL SCHOOL, AMERICUS
CURRENT BALANCE SHEET JUNE 30, 1952
ASSETS
Cash and in Bank Due from State Department of Education Due from Army Ordnance School Accounts Receivable
$ 42,589.87 18,000.00 10,000.00 4,538.01
$ 75,127.88
LIABILITIES, RESERVE, SURPLUS
LIABILITIES Accounts Payable Current
$
8,120.40
RESERVES
Contracts--Outlay Unearned Income Canteen Account Private Trust Funds--Sales Tax
$ 33,732.26 17,318.82 911.56 7.31
51,969.95
SURPLUS For Operations
15,037.53 $ 75,127.88
180
DEPARTMENT OF EDUCATION
SOUTH GEORGIA TRADE AND VOCATIONAL SCHOOL, AMERICUS
SUMMARY
FINANCIAL CONDITION
The South Georgia Trade and Vocational School, operated by the State Department of Education at Americus, ended the fiscal year on June 30, 1952, with a surplus of $15,037.53 after providing the necessary reserve of $8,120.40 to cover outstanding accounts payable, and reserving $33,732.26 for contracts to mature, $17,318.82 unearned income, $911.56 for canteen account and $7.31 for sales tax collections to be remitted.
AVAILABLE INCOME AND OPERATING COSTS
Allotment of State Appropriation funds to the school by the Department of Education in the year ended June 30, 1952, was $132,458.43. In addition to this allotment, the Department of Education transferred $12,316.24 vocational education funds to the school in the year.
Income from tuition, rents and sales in the year amounted to $40,119.59, which with the funds received from the Department of Education made total receipts for the year $184,894.26.
From the $184,894.26 received, $639.65 was transferred to the State Personnel Board for the pro rata share of the cost of the Merit System Administration, leaving $184,254.61 net income available to the South Georgia Trade and Vocational School.
The $184,254.61 net income and the $33,255.26 cash balance at the beginning of the fiscal year made a total of $217,509.87 funds available with which to meet expenditures approved on budget for the fiscal year.
$163,367.35 of the available funds was expended in the fiscal year for current expense of operating the school and $11,559.96 paid for buildings and improvements and $42,582.56 remained on hand June 30, 1952, 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 year, subject to budget re-approvals.
181
DEPARTMENT OF EDUCATION SOUTH GEORGIA TRADE AND VOCATIONAL SCHOOL, AMERICUS
COMPARISON OF OPERATING COSTS
Expenditures by the school for the past three years are compared in the following statement:
YEAR ENDED JUNE 30th
EXPENSE
1952
1951
1950
Personal Services Travel Supplies Communication Heat, Light, Power, Water .. Printing, Publicity Repairs Rents Insurance, Bonding E quipment Pensions--Retirement Costs Miscellaneous
Total Expense Payments.?
92,608.60 5,044.44
39,927.44 709.13
8,735.41 1,525.96
257.39 2.00
4,547.92 3,253.50 5,851.05
904.51
163,367.35 $
131,942.62 $ 5,380.57 59,282.50 982.33 8,094.07 2,338.44 823.02 24.40 77.81 8,248.59 2,888.17 1,424.15
221,506.67 $
128,663.10 1,584.45
64,436.58 841.58
6,967.34 1,434.58
705.32 107.10 45.00 26,100.10
1,413.73
232,298.88
OUTLAY
Bldgs., Permanent Improv
Total Cost Payments .$
Number of Employees June 30-
Average Enrollment
Annual Student Per Capita Cost Expense Outay
11,559.96 174,927.31 $
28 115
1,420.58 100.52
1,521.10 $
19,297.02 240,803.69 $
46 128
1,730.52 $ 150.76
1,881.28 $
33,550.84 265,849.72
58 171
1,358.47 196.20
1,554.67
GENERAL
The South Georgia Trade and Vocational School loaned the Army Ordnance School $30,000.00 in the fiscal year ended June 30, 1951, of which $20,000.00 has been repaid, leaving a net balance of $10,000.00 outstanding at June 30, 1952. 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
182
DEPARTMENT OF EDUCATION
SOUTH GEORGIA TRADE AND VOCATIONAL SCHOOL, AMERICUS
and Vocational School are each bonded in the amount of $5,000.00, and the State Superintendent of Schools acts as disbursing officer.
Books and records were found in good condition, all receipts disclosed by examination 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 Auditor's office during this examination and throughout the year.
183
DEPARTMENT OF EDUCATION
South Georgia Trade and Vocational School,
Americus Army Ordnance School
184
DEPARTMENT OF EDUCATION
SOUTH GEORGIA TRADE AND VOCATIONAL SCHOOL, AMERICUS ARMY ORDNANCE SCHOOL
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained Earnings, Educational Service
$ 60,000.00 $ (--) 50,430.00
87,441.95
171,970.47
Total income receipts
$ 147,441.95 $ 121,540.47
CASH BALANCE, JULY 1st Budget Funds
2,691.61 $ 147,441.95 $ 124,232.08
PAYMENTS
EXPENSE
Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water __. Pubications, Printing Repairs Rents Pensions, Benefits Equipment Miscellaneous
Total expense payments
CASH BALANCE, JUNE 30th
Budget Funds
$ 101,054.48 $ 342.65
24,672.36 194.38
75.27
5,088.80 12,810.97
511.43
60,789.40
52,620.23 356.02
1,002.95 19.25
573.14 80.25
3,049.50 2,181.80 1,658.59
$ 144,750.34 $ 122,331.18
269.91
1,900.90
$ 147,441.95 $ 124,232.08
185
DEPARTMENT OF EDUCATION
SOUTH GEORGIA TRADE AND VOCATIONAL SCHOOL, AMERICUS ARMY ORDNANCE SCHOOL
SUMMARY
FINANCIAL CONDITION
The Army Ordnance School, operated by the Department of Education in connection with the South Georgia Trade and Vocational School at Americus, ended the fiscal year on June 30, 1952, with $1,900.90 cash in bank and accounts receivable of $21,169.60 due from the U. S. Government. Liabilities on this date consisted of $10,000.00 accounts payable due the South Georgia Trade and Vocational School and $13,070.50 is reserved for unexpended Federal Funds on this date.
The account due the South Georgia Trade and Vocational School in the amount of $10,000.00 is the unliquidated balance of transfer made to the Ordnance School to provide funds with which to start operations until the U. S. Government could be billed for services.
AVAILABLE INCOME AND OPERATING COSTS
$171,970.47 was received from the U. S. Government in the fiscal year ended June 30, 1952, for tuition, housing and subsistence. From the funds received, $50,000.00 was transferred to the State Department of Education for advance made to the school in the previous fiscal period and $430.00 was transferred to the State Personnel Board for pro rata cost of Merit System Administration, leaving net income available to the school $121,540.47.
The $121,540.47 net income receipts and the $2,691.61 cash balance at the beginning of the fiscal period made total funds available to the school for operations $124,232.08 in the year ended June 30, 1952.
$122,331.18 of the available funds was expended for operating expense of the school in the fiscal period under review and $1,900.90 remained on hand June 30, 1952.
The Ordnance School is now inactive, instruction having ceased in November 1951 and no employees are listed as on the payroll at June 30, 1952.
186
DEPARTMENT OF EDUCATION
SOUTH GEORGIA TRADE AND VOCATIONAL SCHOOL, AMERICUS ARMY ORDNANCE SCHOOL
GENERAL
The Army Ordnance School was operated in connection with and on the campus of the South Georgia Trade and Vocational School at Americus under contract between the U. S. Government and the State Board of Education. Provisions for this contract were set out in audit report covering examination of the school for the previous fiscal year ended June 30, 1951.
The State Superintendent of Schools is the disbursing officer for the school.
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 assistance given the State Auditor's office during this examination and throughout the year.
187 EMPLOYEES RETIREMENT SYSTEM
188
EMPLOYEES' RETIREMENT SYSTEM(*)
RECEIPTS
INCOME Transfers, Other Spending Units Transfers, Public Trust Funds _ Revenues Retained Earnings
NON-INCOME Public Trust Funds Contributions from: Employees Employers Income from investments Transfers to Budget Fund Private Trust Account
CASH BALANCE, JULY 1st Budget Funds Public Trust Funds
1951
1952
-(--) $50,082.20 76,352.29
-) ? 98.82 27,136.67
18.20
890,507.05 1,380,435.14 ..(--) 3,389.38 .(--) 76,352.29
1,010,831.91 1,680,898.00
55,294.92 (--) 27,136.67
8,043.84
28,595.67 293,946.64
20,784.96 21,522.64
$ 2,539,912.92 $ 2,797,295.65
PAYMENTS
EXPENSE Personal Services Travel Supplies Communication Publications .__ Repairs Rents Insurance Pensions, Benefits Miscellaneous
Total expense payments
OUTLAYS Equipment
NON-COST Public Trust Funds Investments Pensions, Benefits
CASH BALANCE, JUNE 30th Budget Funds Public Trust Funds Private Trust Accounts
22,479.09 838.72 650.69 468.21
5,179.45 128.38 808.16 520.25
1,422.40 105.33
32,620.68 $
29,631.57 1,531.04 1,693.48 583.27 246.95 119.00 6,353.13
1,774.22 140.64
42,073.30
1.360.12
1,308.04
2,385,004.15 78,620.37
2,475,500.00 146,552.02
20,784.96 21,522.64
4,459.67 119,358.78
8,043.84
$ 2,539,912.92 $ 2,797,295.65
(*)From Audit Report by W. R. Osborn & Co., Certified Public Accountant.
189
EMPLOYEES' RETIREMENT SYSTEM
BENEFIT FUND AND EXPENSE FUND
BALANCE SHEET AS AT JUNE 30, 1952
ASSETS
CURRENT ASSETS
Cash on Deposit First National Bank Citizens & Southern National Bank
Advance--To Social Security Trust Fund
Total Current Assets Investments
P 123,818.45 8,043.84 2,536.55
f 134,398.84 5,295,504.15
$ 5,429,902.99
LIABILITIES
CURRENT LIABILITIES
Annuity Savings Social Security Trust Funds Advance--From Expense Fund
Total Current Liabilities _
FUNDS
Annuity Reserve Pension Accumulation Expense Fund Social Security Trust Fund
..$ 2,245,053.22 8,043.84 2,536.55
..$ 2,255,633.61
37,262.09 3,132,547.62
6,996.22 .(--) 2,536.55 $ 5,429,902.99
190
EMPLOYEES' RETIREMENT SYSTEM
SUMMARY
W. R. OSBORN & COMPANY Certified Public Accountants
Atlanta, Georgia
October 14, 1952
Honorable B. E. Thrasher, Jr. State Auditor State Capitol Atlanta, Georgia
Sir: We have made an audit of the books of account of the Employees'
Retirement System of the State of Georgia, for the year ended June 30, 1952, and submit herewith our report.
The Employees' Retirement System law was enacted by the General 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 is filled for the unexpired term by the remaining trustees. The trustees serve without compensation and are reimbursed for all necessary expenses which they incur through service on the Board of Trustees. The Board of Trustees elects one of its members as chairman and also elects a secretary who is not one of its members.
The duly elected and qualified members of the Board of Trustees, as at June 30, 1952, were as follows:
Honorable B. E. Thrasher, Jr., State Auditor Honorable Zack 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 De-
partment Honorable Ben T. Huiet, Commissioner of Labor Honorable J. W. Speas, Trust Officer of First National Bank,
Atlanta, Georgia
191
EMPLOYEES' RETIREMENT SYSTEM
The officers elected by the Board were as follows:
Honorable B. E. Thrasher, Jr., Chairman George B. Culpepper, Jr., Vice-Chairman W. Frank DeLamar, Secretary and Treasurer
The Employees' Retirement System has been designated as the State Agency to administer the Enabling Act passed by the General Assembly in 1951. This Act provides for extension, on a voluntary basis, of Federal Social Security coverage to employees of political subdivisions of the State. Operation of the plan will begin when final approval of the "Federal-State Agreement" is obtained from the Federal Security Administrator.
Our examination consists of verification of the asset and liability accounts and receipts and payments, as described herein, for the fiscal year ended June 30, 1952.
ASSETS
The financial position of the System as at June 30, 1952, is presented in the Balance Sheet.
The cash on deposit with the First National Bank, Atlanta, Georgia, $123,818.45, was reconciled to the balance certified to us by the depository. The Account is secured by $500,000.00 of U. S. Treasury Bonds. Cash on deposit with the Citizens & Southern National Bank, Atlanta, Georgia, $8,043.84, was verified by direct communication with the depository.
Advance to the Social Security Trust Fund, $2,536.55, represents organizational and administrative expenses in connection with the proposed Social Security Plan. These expenses were paid out of administrative expense funds of the Employees' Retirement System.
Investments of $5,295,504.15 represent authorized purchases of bonds, $5,025,000.00; demand deposits in Federal Savings and Loan Associations throughout Georgia, $140,000.00; Bank Stock, $105,004.15; and mortgages, $25,500.00. The stocks, bonds, and mortgages were verified by inspection of depository receipts issued by the First National Bank, Atlanta, Georgia. The demand deposits were verified by inspection of the pass books and certificates of the Associations. Details of the investments are presented herein.
192
EMPLOYEES' RETIREMENT SYSTEM
LIABILITIES
The amount of $2,245,053.22 representing annuity savings is an accumulation of employee contributions, plus interest, which is provided for the payment of annuities upon retirement.
Social Security Trust Funds, $8,043.84, represent deposits received from State Political Subdivisions, qualifying under agreement with the State, the Federal Social Security coverage. The deposits are security to the State against non-performance by the political subdivision under terms of the Agreement.
The Annuity Reserve Fund, $37,262.09, is the fund in which are held the reserves on all annuities in force and from which all annuities are paid.
The Pension Accumulation Fund, $3,132,547.62, is an accumulation of reserves for the payment of pensions and other benefits. Income for the fund is derived chiefly from employer contributions and income from investments.
RECEIPTS AND PAYMENTS A comparative statement of receipts and payments for the year ended June 30, 1952, and the year ended June 30, 1951, is presented for the Benefit and Expense Funds combined.
Contributions to the Expense Fund during the year under review, and during the previous year, were computed at a rate of .33% of the salaries reported.
The minutes of the meetings of the Board of Trustees were reviewed by us.
An actuarial Balance Sheet will be submitted in a supplemental report as soon as the information is obtained from the Actuary.
Respectfully submitted,
W. R. Osborn & Company
Certified Public Accountants
193
EMPLOYEES' RETIREMENT SYSTEM BENEFIT FUND
SCHEDULE OF INVESTMENTS AS AT JUNE 30, 1952
Description
Interest Date Due Rate %
Par Value
BONDS, NOTES, AND BILLS:
Georgia Power Company
6- 1-81
3%
Consolidated Natural Gas _ _ 5- 1-76
3%
American Telephone &
Telegraph Co.
12- 1-73
3%
Peoples Gas Light & Coke Co..... 6- 1-81
3%
American Telephone &
Telegraph Co.
7- 1-86/50 2%
Georgia Power Company
4- 1-80
2%
U. S. Treasury Bonds, Series G.. 4- 1-62
2V2
Columbia Gas Co.
6- 1-75
3
Columbia Gas Co.
Series B Bonds
8- 1-75
3
U. S. Treasury Bonds
...12-15-62/29 2%
University System
Building Authority Bonds .....10- 1-80
3
Louisiana Power & Light Co 11- 1-80
3
U. S. Treasury Bonds, Series G. 12- 1-62
2%
American Telephone &
Telegraph Co.
8- 1-80
2%
Southern Natural Gas Co.
12- 1-70
2%
U. S. Treasury Bonds, Series G. 2- 1-63
2%
Consolidated Edison of N. Y
2- 1-81
3
Consolidated Edison of N. Y.
1st & Ref. Mtge. Bond
Series G
5- 1-81/51 3Vi
Southern California
Edison Company
2-15-76/51 2%
Consumers Power Co.
4- 1-81
3%
Carolina Power & Light Co. ...... 2- 1-81
2%
Atlanta Gas Light Company
8- 1-71
4
Appalachian Electric Power Co... 6- 1-81
3%
Washington Gas Light Co.
7-15-76
3 Ms
Pacific Telephone &
Telegraph Co.
9-15-83
SVs
Southern Counties Gas Co.
of California
10- 1-81
3%
Columbus & Southern Ohio
Electric Co
9- 1-81
3*4
Michigan Consolidated Gas Co... 8- 1-76
3%
Arkansas Power & Light Co..... 10- 1-81
3%
100,000.00 100,000.00
150,000.00 100,000.00
100,000.00 100,000.00 100,000.00 100,000.00
100,000.00 300,000.00
200,000.00 50,000.00
150,000.00
100,000.00 100,000.00 100,000.00 150,000.00
100,000.00
75,000.00 100,000.00 100,000.00 100,000.00 100,000.00 200,000.00
50,000.00
150,000.00
75,000.00 75,000.00 100,000.00
Market Value
104,000.00 102,625.00
156,000.00 104,750.00
90,000.00 94,000.00 96,200.00 96,875.00
96,125.00 298,500.00
200,000.00 48,000.00
145,350.00
92,875.00 96,000.00 97,800.00 146,250.00
102,000.00
72,000.00 100,250.00 92,500.00 102,500.00 107,250.00 208,000.00
50,000.00
152,250.00
74,625.00 77,531.25 105,000.00
194
EMPLOYEES* RETIREMENT SYSTEM BENEFIT FUND
Description
SCHEDULE OF INVESTMENTS AS AT JUNE 30, 1952
Interest Date Due Rate %
Par Value
Market Value
BONDS, NOTES, AND BILLS:
Detroit Edison
11-15-76
Pacific Telephone &
Telegraph Company
11-15-81
Virginia Electric & Power Co..--12- 1-81
Niagara Mohawk
12- 1-81
Indiana & Michigan Electric Co. 1- 1-82
United Gas Corp
2- 1-72
Carolina, Clinchfield &
Ohio R. R.
9- i"65
Mortgage on S. C. Dobbs Estate 8- 1-52
2- 1-53
8- 1-53
2- 1-54
8- 1-54
2- 1-55
Pacific Gas & Electric Co. __ 12- 1-85
Southern California Gas Co 4- 1-82
Arkansas Power & Light Co. ...10- 1-81
Illinois Bell Telephone Co.
1st Mtge.
4- 1-84
Service Pipe Line Co.
4- 1-82
Union Electric Co. of Missouri.. 5- 1-82
Texas Electric Service Co.
5- 1-82
Northern States Power Co. ...... 6- 1-82
U. S. Treasury Bills
7- 3-52
3%
$ 100,000.00 $ 103,750.00
3%
150,000.00 158,250.00
3%
150,000.00 156,000.00
3%
50,000.00
52,000.00
3y4
100,000.00 101,750.00
3y2
100,000.00 103,000.00
4
50,000.00
53,000.00
4
4,500.00
4,500.00
4
4,500.00
4,500.00
4
4,500.00
4,500.00
4
4,500.00
4,500.00
4
4,500.00
4,500.00
4
3,000.00
3,000.00
3%
200,000.00 205,000.00
3%
100,000.00 101,750.00
50,000.00
52,500.00
8% 3 1/5 3V4 8% 314 1.74
50,000.00 50,000.00 200,000.00 100,000.00 100,000.00
150,000.00
50,125.00 50,000.00 203,862.00 101,750.00 101,000.00 149,978.10
STOCKS:
Chase National Bank of N. Y. 800 Shares
Bankers Trust Co. of N. Y. 800 Shares
National City Bank of N. Y. 930 Shares
SAVINGS AND LOAN CERTIFICATES:
Albany Federal Savings & Loan
Ass'n., Albany, Ga.
Demand
Atlanta Federal Savings & Loan
Ass'n., Atlanta, Ga.
Demand
Current Current
29,200.00 36,800.00 39,004.15
5,000.00 5,000.00
30,400.00 36,400.00 42,986.25
5,000.00 5,000.00
195
EMPLOYEES' RETIREMENT SYSTEM BENEFIT FUND
SCHEDULE OF INVESTMENTS AS AT JUNE 30, 1952
Description
Interest Date Due Rate %
Par Value
SAVINGS AND LOAN CERTIFICATES:
Cobb County Federal Savings &
Loan Ass'n., Marietta, Ga Demand
Decatur Federal Savings & Loan
Ass'n., Decatur, Ga. _
Demand
DeKalb County Federal Savings
& Loan Ass'n., Decatur, Ga Demand
First Federal Savings & Loan
Ass'n., of Atlanta,
Atlanta, Ga.
Demand
Fulton County Federal Savings
& Loan Ass'n., Atlanta, Ga.---Demand
Marietta Federal Savings &
Loan Ass'n., Marietta, Ga Demand
Peachtree Federal Savings &
Loan Ass'n., Atlanta, Ga. Demand
Southern Federal Savings &
Loan Ass'n., Atlanta, Ga. Demand
Standard Federal Savings &
Loan Ass'n., Atlanta, Ga. Demand
First Federal Savings & Loan
Ass'n., Gainesville, Ga.
Demand
Pelham Federal Savings & Loan
Ass'n., Pelham, Ga.
Demand
Tifton Federal Savings & Loan
Ass'n., Tifton, Ga.
Demand
Dalton Federal Savings & Loan
Ass'n., Dalton, Ga.
Demand
Perry Federal Savings & Loan
Ass'n., Perry, Ga.
Demand
Baxley Federal Savings & Loan
Ass'n., Baxley, Ga.
Demand
First Federal Savings & Loan
Ass'n., Calhoun, Ga.
Demand
Newton Federal Savings & Loan
Ass'n., Newton, Ga.
Demand
Cook County Federal Savings &
Loan Ass'n., Adel, Ga.
Demand
Augusta Federal Savings & Loan
Ass'n., Augusta, Ga.
Demand
Current Current Current
Current Current Current Current Current Current Current Current Current Current Current Current Current Current Current Current
$ 5,000.00 5,000.00 5,000.00
5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00
Market Value
$ 5,000.00 5,000.00 5,000.00
5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00
196
EMPLOYEES* RETIREMENT SYSTEM BENEFIT FUND
SCHEDULE OF INVESTMENTS AS AT JUNE 30, 1952
Description
Interest Date Due Rate %
Par Value
Market Value
SAVINGS AND LOAN CERTIFICATES:
Northside Federal Savings &
Loan Ass'n., Atlanta, Ga Demand
Brunswick Fedeial Savings &
Loan Ass'n., Brunswick, Ga. - Demand
First Federal Savings & Loan
Ass'n., Winder, Ga.
Demand
Quitman Federal Savings & Loan
Ass'n., Quitman, Ga.
Demand
Thomas County Federal Savings
& Loan Ass'n.,
Thomasville, Ga.
Demand
Meriwether County Federal
Savings & Loan Ass'n.,
Manchester, Ga.
Demand
Douglas Federal Savings & Loan
Ass'n., Douglas, Ga
Demand
Current Current Current Current
$ 5,000.00 5,000.00 5,000.00 5,000.00
$ 5,000.00 5,000.00 5,000.00 5,000.00
Current
5,000.00
5,000.00
Current
5,000.00
5,000.00
Current
5,000.00
5,000.00
$5,295,504.15 $5,328,167.60
197
DEPARTMENT OF ENTOMOLOGY
198
DEPARTMENT OF ENTOMOLOGY
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments, Lapses
$ 118,000.00 44,492.03
Revenues Retained Earnings, Development Services
Transfers Other Spending Units
22,226.66 (--) 1,081.30
$ 150,000.00 15,452.70
22,856.18 (--) 1,170.07
Total Income Receipts
$ 183,657.39 $ 187,138.81
NON-INCOME
State Reveaiue Collections Unfunded Private Trust Account
-(-) 25.00
523.C3
776.10
CASH BALANCES, JULY 1st
Budget Funds State Revenue Collections Unfunded
5,892.13 25.00
5,068.62
$ 190,052.55 $ 192,983.53
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, Buildings Personal Services Contracts
NON-COST Private Trust Account
CASH BALANCE, JUNE 30th Budget Funds __
81,541.90 35,765.05 57,088.15
1,727.47 291.10
3,938.95 11.98
600.00 12.50
600.24 2,767.39
65.00 51.17
94,352.73 34,517.80 22,461.23
1,320.38 169.98
4,674.47 197.00 552.00 117.25
5,836.78 192.15 53.24
$ 184,460.90 $ 164,445.01
400.00 19,263.40
523.03
776.10
5,068.62
8,099.02
$ 190,052.55 $ 192,983.53
199
DEPARTMENT OF ENTOMOLOGY
SUMMARY
FINANCIAL CONDITION
The State Department of Entomology ended the fiscal year on June 30, 1952, with a surplus of $7,262.22 available for operations, subject to budget approvals, after providing the necessary reserve of $836.80 to cover outstanding accounts payable.
AVAILABLE INCOME AND OPERATING COSTS State Appropriation for the operation of the Department in the
fiscal year ended June 30, 1952, was $150,000.00. This was increased to $165,452.70 by transfer of $15,452.70 from the State Surplus Fund as authorized by the Contingent appropriation made by the General Assembly to meet expenditures given budget approvals, as provided by law.
In addition to the $165,452.70 funds provided as the current year's appropriation, the Department received and retained earnings of $22,856.18 from plant certifications, inspections and other sales and services, making total income for the year $188,308.88.
From the $188,308.88 received, $600.00 was transferred to the Department of Mines, Mining and Geology as pro rata costs of State Museum, and $570.07 to the Personnel Board for the pro rata expense of operating the Merit System, leaving net income of $187,138.81.
The net income of $187,138.81 and the $5,068.62 cash balance at the beginning of the fiscal year made a total of $192,207.43 available to cover the expense of operating the Department of Entomology for the year.
$164,445.01 of the available funds was expended in the year for budget approved items of expense and $19,663.40 for architect fees and contracts for new greenhouse and Entomology building at Tifton, and $8,099.02 remained on hand June 30, 1952.
This remaining cash balance of $8,099.02 represents funds which have been provided in excess of obligations incurred and will be available for expenditure in the next fiscal period, subject to budget re-approvals, after providing for liquidation of $836.80 in outstanding accounts payable.
COMPARISON OF OPERATING COSTS The Department's expenditures for operations are compared for
the past three years in the following statement:
200
DEPARTMENT OF ENTOMOLOGY
EXPENDITURES
Personal Services Travel Supplies Communication ._ Heat, Light, Power, Water _ Printing, Publications Repairs Rents Insurance, Bonding Indemnities Pensions (Emp. Ret. Fund)Equipment Miscellaneous
Total Expense Payments... $
YEAR ENDED JUNE 30th
1952
1951
1950
94,352.73 34,517.80 22,461.23
1,320.38 169.98
4,674.47 197.00 552.00 117.25
5,836.78 192.15 53.24
81,541.90 35,765.05 57,088.15
1,727.47 291.10
3,938.95 11.98
600.00 12.50
600.24 2,767.39
65.00 51.17
79,720.75 32,111.34 30,553.32
1,626.71 261.23
5,613.79 234.00 600.00
900.00 170.76 505.72 100.62
164,445.01 $ 184,460.90 $ 152,398.24
OUTLAY New Buildings Total Cost Payments
Slumber of Employees at June 30th
19,663.40 $ 184,108.41 $ 184,460.90 $ 152,398.24
32
32
32
The extraordinary activity of the Department in the previous fiscal year ended June 30, 1951, was the treatment to control the outbreak of grasshoppers. This treatment was applied to 16,999 acres in forty-one counties of the State, at a cost of $42,721.52.
GENERAL
The Director of the Department of Entomology is bonded in the amount of $5,000.00.
Books and records were found in good condition, all receipts disclosed by examination were properly accounted for and expenditures were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the Director of the Department and the staff of his office for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
201 GEORGIA FORESTRY COMMISSION
;;.;;;;;:;;-x;-;.:-;x;v;;
^SF-T*
202
GEORGIA FORESTRY COMMISSION
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments, Lapses
$ 775,000.00 175,000.00
Revenues Retained Grants from U. S. Government Grants from Counties Earnings, Development Services
Transfers Other Spending Units
375,501.45 359,561.05 145,436.91 (- -) 3,000.00
$ 1,000,000.00 692,000.00
478,149.52 549,420.77 132,124.61 (--) 2,600.00
Total income receipts
..$ 1,827,499.41 $ 2,849,094.90
NON-INCOME Private Trust Account
1,468.75
3,168.49
CASH BALANCES, JULY 1st
Budget Funds Private Trust Account
60,599.34 181.25
52,926.51 150.00
$ 1,889,748.75 $ 2,905,339.90
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 Equipment _.
NON-COST Private Trust Account
CASH BALANCES, JUNE 30th Budget Funds Private Trust Account
908,508.77 59,581.68
260,175.72 24,150.88 7,177.85 9,354.31 55,006.64 2,560.38 242.21 2,994.55 89.25 379,004.61 11,268.80
1,258,459.23 81,424.05
425,751.64 31,468.92 10,795.51 14,666.52 61,326.58 3,507.68 3,453.58 1,578.69 222.60 39,085.50 31,162.23
$ 1,720,115.65 $ 1,962,902.73
101,366.66 13,689.93
293,237.40 523,094.03
1,500.00
3,168.49
52,926.51 150.00
122,787.25 150.00
$ 1,889,748.75 $ 2,905,339.90
203
GEORGIA FORESTRY COMMISSION
CURRENT BALANCE SHEET JUNE 30, 1952
ASSETS
Cash in Bank County Assessments due but uncollected Due from U. S. Government Other Accounts Receivable (Credited July and
August 1952)
$ 122,937.25 26,605.52 3,704.41
554.94
$ 153,802.12
LIABILITIES, RESERVES, SURPLUS
LIABILITIES Accounts Payable Purchase Orders
RESERVES County Deposits Unexpended For Workmens Compensation (Counties) Contract Performance Deposit (W. H. Barron, Jr., Dublin)
60,660.66 4,693.97 150.00
88,473.80 65,504.63
DEFICIT
(--) 176.31 $ 153,802.12
Note: Warehouse Inventories of Supplies and Equipment totaling $60,712.26 at June 30, 1952 are not included as Assets in this Balance Sheet.
204
GEORGIA FORESTRY COMMISSION
SUMMARY
FINANCIAL CONDITION
The Georgia Forestry Commission ended the fiscal year on June 30, 1952, with a deficit of $176.31 after providing reserve of $88,473.80 to cover outstanding accounts payable and reserving $60,660.66 for county deposits unexpended, $4,693.97 for Workmens Compensation (counties) and $150.00 for contract performance bond.
Assets on this date consisted of $122,937.25 cash on hand and in banks, $26,605.52 county assessments due but uncollected, $3,704.41 reimbursements due from the U. S. Government and $554.94 in other accounts receivable.
In Statement of Cash Position at June 30, 1952, as filed with the State Budget Bureau, the Forestry Commission reported a Current Surplus of $100.75 which was in error because of a miscalculation in the amount due from the U. S. Government on reimbursements for expenditures. Caution should be exercised in the future because of the penalties imposed on public officials for incurring debt which is not authorized.
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Commission in the year ended June 30, 1952, was $1,000,000.00. This was increased to $1,692,000.00 by transfer of $692,000.00 from the State Emergency Fund to meet expenditures given budget approval, as provided by law.
In addition to the $1,692,000.00 funds provided as the current year's appropriation, $478,149.52 was received from the U. S. Government, $549,420.77 from counties and $132,124.61 earnings from fees, rents and sales, making total income receipts $2,851,694.90.
From the $2,851,694.90 received $2,600.00 was transferred to the Department of Mines, Mining and Geology for the pro rata expense of operating the State Museum, leaving net income of $2,849,094.90.
The $2,849,094.90 net income and the $52,926.51 cash balance at the beginning of the period made a total of $2,872,021.41 available with which to meet expenditures approved on budget for the fiscal year.
$1,962,902.73 of the available funds was expended for budgetapproved items of current expense, including $30,000.00 to the Herty Foundation project; $816,331.43 was paid for land, buildings and
205
GEORGIA FORESTRY COMMISSION
equipment and $122,787.25 remained on hand June 30, 1952, the end of the fiscal year.
The first lien on this remaining cash balance is for liquidation of outstanding accounts payable and payment of County Protective Units deposits.
COMPARISON OF INCOME AND EXPENDITURES
Income receipts and expenditures for operations the past three years are compared in the statement following:
YEAR ENDED JUNE 30th
INCOME RECEIPTS
1952
1951
1950
State Revenue Allotment Federal Grants _ County Protective Units Other Income
$ 1,692,000.00 $ 478,149.52 549,420.77 132,124.61
950,000.00 $ 375,501.45 359,561.05 145,436.91
890,000.00 269,032.61 257,583.07 143,318.58
Total Income Receipts ._....$ 2,851,694.90
Less: Transfers Dept. of Public Safety Dept. of Mines, Geology _ _ (--) 2,600.00
$ 1,830,499.41 (--) 3,000.00
$ 1,559,934.26
(--) 8,000.00 (--) 1,257.50
Net Income Receipts
$ 2,849,094.90 $ 1,827,499.41 $ 1,550,676.76
EXPENDITURES--BY ACTIVITY
Administration
$ 657,515.70 $ 312,493.44 $ 260,138.43
Counties
1,831,244.17 1,349,452.95 1,119,255.13
Nurseries
269,343.18
159,596.79
131,276.09
Coastal Flatwood Land Use
Area
21,131.11
13,629.06
13,033.43
$ 2,779,234.16 $ 1,835,172.24 $ 1,523,703.08
EXPENDITURES--BY OBJECT
Personal Services -
--?
Travel Expense ___.
Supplies, Materials
Communication
Heat, Light, Power, Water.
Printing, Publications
Repairs
Rents
Insurance, Bonding
Pensions (To Emp. Ret. System)
Indemnities
Equipment
Miscellaneous ..
1,258,459.23 $ 81,424.05
425,751.64 31,468.92 10,795.51 14,666.52 61,326.58 3,507.68 3,453.58 222.60 1,578.69 39,085.50 31,162.23
908,508.77 $ 59,581.68
260,175.72 24,150.88 7,177.85 9,354.31 55,006.64 2,560.38 242.21 89.25 2,994.55 379,004.61 11,268.80
719,226.63 43,785.81 182,017.58 18,815.05 4,002.57 9,421.88 31,811.23 2,402.45 95.46
1,948.19 483,950.58 26,225.65
Total Expense Payments $ 1,962,902.73 $ 1,720,115.65 $ 1,523,703.08
206
GEORGIA FORESTRY COMMISSION
YEAR ENDED JUNE 30th
OUTLAY
1952
1951
1950
Land, Buildings and Permanent
Improvements
$
Equipment
293,237.40 $ 523,094.03
101,366.66 13,689.93
Total Cost Payments $ 2,779,234.16 $ 1,835,172.24 $ 1,523,703.08
Excess of Income over Expenditures
$ 69,860.74
26,973.68
Excess of Expenditures over Income
7,672.83
Number of Employees at June 30th
509
385
311
ANALYSIS OF OUTLAY COST
OUTLAY EQUIPMENT
35 Chevrolet Trucks __ 9 Chevrolet Trucks--Sold or Trade-in Allow..
36 Ford Trucks 6 Ford Trucks--Sold or Trade-in Allow 80 Jeeps
46 Jeeps--Sold or Trade-in Allow G. M. C. Trucks G. M. C. Trucks--Sold or Trade-in Allow.. Dodge Truck Dodge Truck--Sold or Trade-in Allow
45 Tractors 1 Tractor--Sold or Trade-in Allow. 16 Trailers 2 Trailers--Sold or Trade-in Allow. 76 Plows Irrigation Equipment for Hightower Nursery Other
66,229.47 -) 5,733.79
69,527.45 -) 4,583.47
133,850.94 -) 23,471.54
11,970.10 -) 2,671.95
2,620.48 -) 75.00
171,202.07 -) 210.00
35,952.60 -) 627.50
28,822.40
19,398.00 20,893.77
$
LANDS, BUILDINGS AND TOWERS
48 Acres of Land & Bldgs.--(Bibb County) for
Macon Shops _
$
140.3 Acres of Land (Dawson County) for
Hightower Nursery
Buildings at Nurseries and Counties
Wells and Pumps
Towers
50,000.00
25,000.00 73,147.20
2,865.00 142,225.20
$
523,094.03
283,237.40 816,331.43
207
GEORGIA FORESTRY COMMISSION
There has been a large increase in expenditures by the Forestry Department the past two years, reflected largely in increased personnel and equipment purchased to provide expanded services by the Department. Twenty-one additional counties came under the Forest Fire Protective Service during the year under review.
GENERAL
Invoices covering purchases of trucks are on a bid basis obtained by the Supervisor of Purchases but invoices do not state whether bids included or excluded Federal Taxes. It was noted in some instances that Federal Taxes were returned by the dealer and a few invoices showed amount of sale less Federal Tax but in most instances no reference was made to Federal Excise Tax.
Equipment purchases should be classified and separated on the books of the Department as to whether expense or outlay.
Books and records are neat and much improvement is noted in the keeping of vouchers and records of financial transactions.
All receipts disclosed by examination have been accounted for and expenditures were within the limits of budget approvals and supported by proper voucher, except as noted.
Appreciation is expressed to the officials and staff of the Department for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
HEni
209 DEPARTMENT OF GAME AND FISH
210
STATE GAME AND FISH COMMISSION
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
$ 475,000.00
Budget Balancing Adjustment, Lapses __
132,000.00
Revenues Retained
Taxes
_
77,547.21
Grants U. S. Government
144,442.13
Earnings, Development Services
18,244.53
Transfers Other Spending Units
(--) 3,356.00
$ 625,000.00
86,468.18 93,109.46
7,216.39 (--) 11,356.00
Total Income Receipts
NON-INCOME Private Trust Account Revenue Collections Unfunded
CASH BALANCES, JULY 1st Budget Funds Private Trust Funds Revenue Collections Unfunded
$ 843,877.87 $ 800,438.03
5,599.85
8,230.50
(--) 43,077.08 (--) 8,999.94
47,791.42 711.50
114,297.83
54,005.06 83.50
71,220.75
$ 969,201.39 $ 924,977.90
PAYMENTS
EXPENSE
Personal Services Fees Retained at Source
Departmental
Trave]
Supplies,"Materials Communication Heat, Light, Power, Water
Publications
Repairs
Rents
Insurance
Indemnities
_
Equipment Miscellaneous
Total Expense Payments
OUTLAYS Lands, Improvements Contracts
NON-COST Private Trust Accounts
CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds Revenue Collections Unfunded
$ 77,547.21 $ 86,468.18
468,366.65 110,621.90
437,644.10 111,681.70
75,736.97 12,334.98
1,417.20
72,226.68 10,338.84
1,427.99
19,846.72
10,087.18 13,403.38
17,095.38
8,114.63 6,025.58
6,552.14 528.00
7,120.12
38,245.30 1,646.60
49,388.18 . 371.91
$ 836,334.23 $ 807,903.29
--
1,330.00
6,227.85
54,005.06 83.50
71,220.75
3,125.12
8,304.00
43,414.68 10.00
62,220.81
$ 969,201.39 $ 924,977.90
211
STATE GAME AND FISH COMMISSION
CURRENT BALANCE SHEET JUNE 30, 1952
ASSETS
CURRENT ASSETS
Cash in Banks Budget Fund ._._ Revenue Collections--Unfunded Private Trust Funds
Accounts Receivable Due from U. S. Government for Pittman Robertson Reimbursements Dingell Johnson Reimbursement
Salary Payments to Directors 1950-51 J. C. Calhoun Hamilton Rails
43,414.68 62,220.81
10.00 $
105,645.49
30,980.00 2,362.02
$ 33,342.02
527.69 208.33
$
34,078.04 139,723.53
LIABILITIES
CURRENT LIABILITIES
Accounts Payable Regular Account Pittman Robertson Fund Dingell Johnson Fund
RESERVES
For Construction Lake Burton Hatchery For Ranges Expense For Well and Pump--Albany Revenue Collections to be imbursed into
State Treasury Private Trust Funds
SURPLUS
Available for Operations Subject to Budget Approval
11,091.26 4,957.42
52.18
14,293.01 9,500.00 2,900.00
62,220.81 10.00
16,100.86 88,923.82
34,698.85 $ 139,723.53
212
STATE GAME AND FISH COMMISSION
SUMMARY
FINANCIAL CONDITION
The State Game and Fish Commission ended the fiscal year on June 30, 1952, with a surplus of $34,698.85 available for operations, subject to budget approvals, after providing the necessary reserve of $16,100.86 to cover outstanding accounts payable and $26,693.01 for contracts to mature, and reserving $10.00 Private Trust Funds to be remitted to the U. S. Forest Service and $62,220.81 revenue collections to be transferred to the State Treasury.
Assets on this date consisted of $105,645.49 cash in banks and $34,078.04 accounts receivable.
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, 1952, $450,686.35 was collected from sale of Hunting and Fishing Licenses, $23,003.00 from other license fees and permits and $5,005.10 from fines for game and fish
law violations, making a total of $478,694.45.
The $478,694.45 revenue collected in the fiscal year ended June 30, 1952, together with $71,220.75 held by the Commission at the beginning of the period made a total of $549,915.20 to be accounted for.
Of this $549,915.20 in revenue funds to be accounted for, $86,393.43 was retained at the source as collecting fees by agents, as provided by law, $74.75 was charged for exchange and handling charges, and $401,226.21 transferred to the State Treasury, leaving balance of $62,220.81 on hand June 30,1952, 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:
YEAR ENDED JUNE 30
1952
1951
1950
Hunting and Fishing Licenses
Sold
-- $ 450,686.35 $ 668,988.75 $ 629,260.50
213
STATE GAME AND FISH COMMISSION
The General Assembly by Acts approved February 19, 1951, repealed 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 $1.25 annually,
which accounts for the reduction in revenue from the sale of these licenses.
Agents are allowed a flat 25 j fee for issuing each license under the above Act instead of the 10% allowed previously.
In the unit report will be found an analysis of licenses sold through 870 agents in the fiscal year ended June 30, 1952, with agents being listed by counties. This schedule shows that at the close of the year licenses having a face value of $286,046.25 were in the hands of 749 agents. $3,350.00 of these licenses are for the 1951-52 season and $282,696.25 for the 1952-53 season. The accounts that are not closed and paid up for the 1951-52 season are as follows:
R. D. Morgan--Baker County Sykes Sport Shop--Chatham County Henry C. Kessler--Fannin County Lloyd & Byers--Pickens County Mrs. Bill Chadwick--Sumter County
$ 401.25 651.25
1,483.75 287.50 526.25
$3,350.00
Appropriate action has been taken by the department to get these accounts cleared. The above agents were not retained for the new 1952-53 season.
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the State Game and Fish Commission in the year ended June 30, 1952, was $625,000.00.
In addition to the $625,000.00 funds provided by appropriation the Commission received $87,466.08 from the U. S. Government for reimbursement of Pittman Robertson projects and $5,643.38 from the Dingell-Johnson Fund, and collected $7,216.39 from sales and rents, making total receipts $725,325.85.
From the $725,325.85 received, $3,356.00 was transferred to the State Department of Geology, Mines and Mining for the pro rata cost of operating the State Museum and $8,000.00 to the University of Georgia for studies in Wild Life Conservation, leaving net income of $713,969.85.
The $713,969.85 income and the $54,005.06 cash balance at the
214
STATE GAME AND FISH COMMISSION
beginning of the period made a total of $767,974.91 available with which to meet expenditures approved on budget for the fiscal year.
$721,435.11 of the available funds was expended for budget approved items of current expense, $3,125.12 was paid for contractual construction at the Pittman-Robertson Project at Albany, and $43,414.68 remained on hand June 30, 1952, the end of the fiscal year.
The first lien on this remaining cash balance is for liquidation of outstanding accounts payable, and the remainder represents funds which have been provided in excess of obligations incurred and will be available for expenditure in the next fiscal period, subject to budget re-approvals.
COMPARISON OF OPERATING COSTS Expenditures for the operating costs of the Commission the past
three years are compared in the statement following:
215
STATE GAIdE 1^ND FISH COMMISSION
BY ACTIVITY
YEAR ENDED JUNE 30th
1952
1951
1950
Administration Education Field Service Coastal Fisheries Hatcheries Lake Park Fish Management Game Farm
49,534.44 $ 60,899.57 $ 61,829.51
26,154.46
28,503.84
21,683.80
350,058.11
358,552.66
327,230.74
52,775.39
79,708.18
116,504.29
.
35,648.88
35,573.65
45,715.38
.
1,855.91
1,937.37
3,416.67
4,372.85
9,684.62
6,793.38
Sub-Totals Pittman-Robertson Projects Dingell-Johnson Projects
% 520,400.04 $ 574,859.89 $ 583,173.77
192,835.17
185,257.13
182,137.99
11,325.02
Totals
% 724,560.23 % 760,117.02 $ 765,311.76
BY OBJECT
Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Printing, Publications Repairs, Alterations Rents Insurance, Bonding Indemnities Equipment Miscellaneous
%
I....
-
Total Expense Payments. -1
Outlay: Land, Buildings and Permanent Improvements
Total Cost Payments -?
Number of Employees at June 30th
437,644.10 $
111,681.70 72,226.68 10,338.84
1,427.99 17,095.38 8,114.63
6,025.58 7,120.12
49,388.18 371.91
721,435.11 $
3,125.12
724,560.23 $
173
468,366.65 110,621.90 75,736.97 12,334.98
1,417.20 19,846.72 10,087.18 13,403.38
6,552.14 528.00
38,245.30 1,646.60
758,787.02
1,330.00
760,117.02 $
187
405,769.88 105,971.11 76,829.10
11,384.48 1,474.56 16,206.55 23,358.72 10,302.66 5,868.71 3,053.21 67,390.40 1,362.25
728,971.63
36,340.13
765,311.76
200
'SBr-*!
216
STATE GAME AND FISH COMMISSION
POWER BOATS AND MOTOR VEHICLES
On August 1, 1952, the following power boats and motor vehicles were owned and operated by the Game and Fish Commission:
Power Boats--Coastal Fisheries 28' Richardson Sedan Cruiser "Marsh Rooster" Eng. #JXDML 1689625 28' Chris Craft Sport Sedan Cruiser--Boat No. 3 Engine # JXDMM 1717991 22' Chris Craft Sport Sedan Cruiser--Boat No. 4 Engine # JXDMM 1718241 26' Chris Craft Sedan Cruiser--Boat No. 5 Engine # JXDMM 1720996 25' Correct Craft Custom Sedan Cruiser--Boat No. 6 Engine #D 12458
Motor Vehicles Education 1950 y2 Ton Chevrolet Sedan Delivery Truck Motor No. HAA-402402 Field 1952 Ford Pickup Truck--Motor No. R2AT14755 1952 Ford Pickup Truck--Motor No. R2AT13993 1952 Ford Pickup Truck--Motor No. R2AT14806 1952 Ford Pickup Truck--Motor No. R2AT13493
Coastal Fisheries 1950 Chevrolet Sedan Delivery Truck--Motor No. HAA 588967
1949 Chevrolet % Ton Panel Truck--Motor No. GBA-603554 1939 Dodge 1% Ton Stake Body Truck--Motor No. T76-20071 1949 Chevrolet V2 Ton Truck--Motor No. AGC-A-49128 1950 Chevrolet % Ton Sedan Delivery--Motor No. AA8967651 1950 Ford % Ton Truck--Motor No. 430 C 367 1952 Ford % Ton Pickup--Motor No. F3RAT 137604 1952 Chevrolet % Ton Pickup--Motor No. AKCA-272841 (new)
Pittman-Robertson 1949 Ford Truck V2 Ton--Motor No. 98RD-233499 1949 Ford Truck % Ton--Motor No. 98RC-240458 1946 Ford Truck % Ton--Motor No. 699C 888557 1949 Ford Truck Stake--Motor No. 98RT 167646 1949 Ford Truck y2 Ton--Motor No. 98RC 247783 1950 Ford Truck Vz Ton--Motor No. 98RC 307444 1950 Ford Truck Pickup--Motor No. 98RC 383769 1951 Ford Truck FL--Motor No. RIAT 26309 1952 Ford Truck V2 Ton--Motor No. R2AT 15194 1952 Ford Truck % Ton--Motor No. R2AT 15119 1952 Ford Truck % Ton--Motor No. R2AT 15120 1949 Universal Jeep--Motor No. 3J-27389
217
STATE GAME AND FISH COMMISSION
Pittman-Robertson (Continued) 1950 Willys Jeep--Motor No. 4T 45344 1950 Willys Jeep--Motor No. 3J 45459 1951 Willys Jeep--Motor No. 3J 86500 1952 Willys Jeep--Motor No. 3J 126959 1949 Pontiac Panel Truck--Motor No. A6 CS 2749 1947 International Truck--Motor No. GRD 214 138 236 1948 International Truck--Motor No. GRD 214 213 584 1949 Chevrolet Truck--Motor No. GBA J 68 551 1949 Chevrolet Truck--Motor No. AGCA 49218 1950 Chevrolet Truck--Motor No. AHCA 1162497 1950 Chevrolet Truck--HBA 1200489 1950 Chevrolet Truck--Motor No. HBA 1196435
Din gell-Johnson 1952 Ford Truck- -Panel--Motor No. F1-R1HM 75054
The following information regarding the use of Jeeps, as to whether or not they were acquired as passenger-carrying vehicles, which is prohibited by law, was furnished to 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 refuge in rough country where two wheel drive vehicles are not practical. They only have front seats and are used as pick-up trucks for hauling of supplies, tools, fertilizers, 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 State."
Salary overpayments to Directors--Reported in audit for year ended June 30, 1951, and as no reimbursement has been made, it is necessary to report same as still being due the Commission.
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
218
STATE GAME AND FISH COMMISSION
by the Commission and by this Act, for all of which duties
combined he shall receive a salary to be fixed by the Commis-
sion from time to time which in no event shall exceed
$5,000.00 per annum, payable monthly, and traveling ex-
penses necessary in the performance of his duties
"
Total salary payments to Directors and/or Acting Directors in the fiscal year ended June 30, 1951, amounted to $5,736.02. The aggregate salary paid for performing the duties of Director cannot under the law exceed $5,000.00 per year. Therefore, there was an overpayment of $736.02.
This overpayment of $736.02 is chargeable to Directors as shown in the following analysis:
Calhoun, J. C. Paid as Director 7-1-50 to 10-15-50--3.5 Mos Resigned effective 9-7-50 Salary should have been
$ 1,458.31 (--) 930.62
Salary overpayment
$527.69
Rails, Hamilton
Paid as Acting Director
9-8-50 to 10-19-50--1.4 Mos
-. $
Paid as Director 10-20-50 to 2-20-51--4 Mos.
Paid for two weeks in lieu of vacation at time relieved
of duties as Director
483.35 1,700.34
208.33
Relieved of duties as Director 2-20-51 Salary should have been: Acting Director Director
$ 2,492.02
$ 583.35 1,700.34
2,283.69
Salary Overpayment
$ 208.33
Total Salary Overpayments._
$ 736.02
The above overpayments of compensation are illegal payments and the necessary action should be taken against the bonds of the individuals to recover the funds. Any public official who causes the State a loss of money because of the non-faithful performance of duty can be held liable for the loss.
Advertising
The following expenditures made in previous fiscal period for advertising are not in the nature of legal advertising authorized by law and are not properly chargeable against State funds. These
219
STATE GAME AND FISH COMMISSION
items were reported in audit for year ended June 30, 1951, and as no reimbursement has been made it is necessary to report same again as still being- due the Commission.
To the Journal of Labor-- For Convention edition ad. by Fulton Lovell
To the Journal of Labor-- For Christmas edition ad. by Hamilton Rails
To the Ga. Labor News Digest-- For advertising signature--Christmas Issue, 1950 by Hamilton Rails
_ $10.00 10.00
5.00
A refund of the above illegal payments should be requested from the above named parties, or claim filed against each bond. Mr. Fulton Lovell refunded the item charged against him on the date of August 19, 1952, which was after the closing date of this audit.
The Federal examiners for the Pittman-Robertson Fund are making an investigation of the excessive use of gasoline at the Clark Hill Area Project in Wilkes County and will make their findings available to the State upon completion. Therefore, a duplicate investigation is not being made by this Department at this time.
In the disbursement were expenditures for telephone calls initiated by a member of the board, making necessary the following request for an opinion of the Attorney General:
Hon. Eugene Cook Attorney General State Capitol Atlanta, Georgia
"August 19, 1952
Dear Gene:
In making an audit of the accounts of the State Game and Fish Commission, it has been disclosed that in the telephone bills charged against the State at the Coastal Fisheries Office at Savannah, Georgia, are certain telephone calls made by Mr. J. R. Holland, a member of the Commission, living in Savannah, Georgia.
The information made available to me discloses that the calls by Mr. Holland amounted to $981.37 from June, 1949, to June 30, 1952, and in order to perform the duties imposed on me by law it is necessary for me to request an opinion from you on the following question.
Under Code Section 45-140 the members of the Commission are specifically allowed $7.00 for each day of actual attendance of meetings
"liaF"'-?
220
STATE GAME AND FISH COMMISSION
of the Commission, or while on committee assignments, and actual cost of transportation to and from the place of meeting and their respective homes by the nearest practicable route with the provision that this per diem and travel expense shall be paid from funds of the Commission.
Is it legal and proper for the telephone calls charged to the State by Mr. Holland to be paid from Commission funds and is it legal and proper for the State to compensate him in any manner, directly or indirectly, such as the telephone calls, in addition to the per diem and actual cost of transportation as stipulated in the Act of the General Assembly?
Does a claim lie against Mr. Holland for a refund of the item set forth herein?
It will be appreciated if you will expedite an opinion on this matter as I do not wish to delay filing the audit of the State Game and Fish Commission.
With best wishes, I am
Sincerely yours,
B. E. Thrasher, Jr. State Auditor"
The following opinion was received and it is recommended that the State Game and Fish Commission take the action necessary to comply with the opinion:
"September 8, 1952
Hon. B. E. Thrasher, Jr. State Auditor State Capitol Atlanta, Georgia
Dear Mr. Thrasher:
I am pleased to acknowledge receipt of your request of August 19, 1952, for an opinion as to whether a member of the State Game & Fish Commission is authorized to incur expenses, chargeable to the State, for telephone calls, in addition to the per diem and transportation expenses provided for under Code Section 45-140.
Article V, Section IV, Paragraph I of the 1945 Constitution of
221
STATE GAME AND FISH COMMISSION
Georgia, relating to the State Game & Fish Commission, provides in part as follows:
'The Commission shall have such powers, authority, duties, and shall receive such compensation and expenses as may be delegated or provided for by the General Assembly.'
The above provision of the Constitution is clear in limiting the compensation and expenses of members of the State Game and Fish Commission to those provided for by the General Assembly.
Section 45-140 of the 1933 Annotated Code of Georgia, 1951 Cumulative Pocket Part, relating to the compensation and expenses of members of the State Game & Fish Commission, provides in part as follows :
'The members of the Commission, including the Chairman, shall each receive $7 for each day of actual attendance of meetings of the Commission at such designated places, and actual cost of transportation to and from the place of meeting and their respective homes by the nearest practicable route not to exceed five cents per mile. The members of the Commission, including the chairman, shall receive while on committee assignment $7 for each day of actual service and actual cost of transportation to and from the place of service and their respective homes by the nearest practical route, not to exceed five cents per mile. Such per diem and travel expense shall be paid from funds of the Commission. The Commission shall meet at such times and at such designated places in this State as it may determine and it may convene in called session upon call by the chairman or by a majority of the members of the Commission.'
In exercising the authority given under the above-cited constitutional provision, the General Assembly provided that the members, including the chairman of the State Game & Fish Commission, shall receive $7 for each day of actual attendance of meetings of the Commission, and actual costs of transportation to and from the place of the meeting and their respective homes by the nearest practicable route, not to exceed five cents per mile. The same compensation and cost of transportation is allowed the members of the Commission while on committee assignments.
In view of the fact that the General Assembly has only provided for a maximum of $7 per day of actual attendance of meetings of the Commission, and while on committee assignments, and the actual cost of transportation to and from the place of meeting of the Commission
i
222
STATE GAME AND FISH COMMISSION
or committee assignment, and has not provided for any other expenses, it would not be legal and proper for the State to compensate a member of the State Game & Fish Commission in any manner, directly or indirectly, for such telephone calls, under the foregoing Code Section. I
Section 30, sub-section (b) of the General Appropriations Act i provides as follows:
'(b) For cost of operating Game & Fish Commission....$625,000.00'
On the other hand, in view of the above provision of the General I Appropriations Act, it must be assumed that the General Assembly intended for the State Game & Fish Commission to use such funds for h the transaction of official business of the Commission. Therefore, it i is my further opinion that a member of the State Game & Fish Com- mission, acting in his official capacity, and upon official business, would I be authorized to use an existing telephone facility ether in the State I Capitol offices of the State Game & Fish Commission, or at any other \, regular established branch office of said Commission to communicate I between such offices for the transaction of official business of the t Commission, provided the State Game & Fish Commission had not I promulgated a rule or regulation prohibiting the use of such facilities, L and such use of said existing telephone facilities was in accordance I with budgetary regulations of the State Budget Bureau.
Sincerely yours,
Eugene Cook The Attorney General"
The director of the Game and Fish Commission, the Supervisor i and the Assistant Supervisor of the Coastal Fisheries, and the Chief ! of the License Division are each bonded in the amount of $10,000.00, , and Wildlife and Game Protectors are under schedule bond for 9 $1,000.00 each.
All receipts disclosed by examination have been accounted for (j and expenditures for the period under review were within the limits I of budget approvals and supported by proper voucher, except as noted. ||
Appreciation is expressed to the officials and staff of the Commis- 4 sion for the cooperation and assistance given the State Auditor's . office during this examination and throughout the year.
223 GENERAL ASSEMBLY
224
GENERAL ASSEMBLY*
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments
._$ 575,000.00 $
Total income receipts
..$ 575,000.00 $
500,000.00 112,455.97
612,455.97
CASH BALANCES, JULY 1st Budget Funds Totals
183,798.37
179,875.16
..$ 758,798.37 $ 792,331.13
PAYMENTS
EXPENSE
Personal Services Travel Supplies Communication Publications:
Acts and Journals Constitutional Amendments Tax Revision Commission ._ Other Repairs Rents E quipment Miscellaneous
Total Expense Payments
CASH BALANCES, JUNE 30th
Budget Funds
__...
Totals
..$ 312,269.23 $ 351,810.67
43,570.28
39,784.69
30,997.85
35,475.50
5,425.18
4,958.35
67,692.10 48,053.03
6,238.77 42,090.16
7,636.44 823.75
6,626.42 7,500.00
35,355.44 I 116,638.45
17,249.94 622.90 561.42
14,909.74 9,700.00
$ 578,923.21 $ 627,067.10
179,875.16
165,264.03
..$ 758,798.37 $ 792,331.13
*The State Treasury is disbursing agent for the General Assembly.
225
GENERAL ASSEMBLY
SUMMARY
FINANCIAL CONDITION
At the close of the fiscal year on June 30, 1952, the accounts of the General Assembly showed a surplus of $165,264.03 available for expenditure on approved budgets in the next fiscal period. No outstanding accounts payable or other liabilities were reported.
AVAILABLE INCOME AND OPERATING COSTS State Appropriation to the General Assembly for the year ended
June 30, 1952, was $500,000.00. This was increased to $612,455.97 by transfer of $112,455.97 from the State Emergency Fund to meet expenditures authorized by Acts of the General Assembly.
The $612,455.97 provided as the current year's appropriation together with $179,875.16 cash balance at the beginning of the fiscal period made a total of $792,331.13 available.
$627,067.10 of the available funds was expended in the year for budget-approved items of expense and $165,264.03 remained on hand June 30, 1952, the end of the fiscal year.
In the period covered by the within report, the General Assembly was in session thirty days from January 14, 1952, to February 12, 1952.
COMPARISON OF OPERATING COSTS Expenditures for operating costs the past three years are compared
in the statement following:
.::.::,.-^-r.~s:^y::'-'r
226
GENERAL ASSEMBLY
GENERAL ASSEMBLY
Personal Services and Travel--.$ Supplies Communication Publishing Acts, Journals
Printing Constitutional Amendments Repairs Rents Dues--Atl. States Marine Fish. Equipment
$
YEAR ENDED JUNE 30th
1952
1951
1950
309,489.07 $ 35,475.50 4,958.35
276,530.50 27,633.59 4,310.41
223,036.23 18,418.97 4,299.67
169,243.83 622.90 561.42 700.00
14,909.74
535,960.81 $
160,475.29 7,618.69 823.75
5,890.46
483,282.69 $
57,714.56 1,843.50 200.00
305,512.93
COUNCIL OF STATE GOVERNMENTS
Dues
$
9,000.00 $
7,500.00 $
6,000.00
BILL DRAFTING UNIT
Personal Services and Travel....?
Supplies
--
Equipment
$
15,516.33 $ 15,516.33 $
4,739.03 152.25 735.96
5,627.24
INTERSTATE COOPERATION COMMITTEE Personal Services and Travel....? 15,271.78 $
2,936.11 $
8,552.20
TAX REVISION COMMITTEE
Personal Services and Travel.-- Supplies Communication -- Printing, Publications
$ 13,024.21 $ 34,273.20
3,212.01
2,912.07
1,013.83
2,742.47
3,598.77
23,451.53
17.75
$ 20,866.57 $ 63,379.27
OTHER COMMITTEES
Pesonal Services and Travel ...$ Communication
$
Total Expenditures
...$
51,318.18 $
51,318.18 $ 627,067.10 $
58,609.66 $ 100.94
58,710.60 $ 578,923.21 $
30,029.87 91.32
30,121.19
413,565.59
227
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 Auditor's office during this examination and throughout the year.
229 DEPARTMENT OF GEOLOGY, MINES AND MINING
230
DEPARTMENT OF GEOLOGY, MINES AND MINING
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
$
Budget Balancing, Adjustments, Lapses
Revenues Retained: Earnings, Development Services
Transfers Other Spending Units
Total Income Receipts
$
70,000.00 $ 3,599.35
4,100.00 9,387.60
87,086.95 $
105,000.00 4,135.23
4,230.74 8,999.66
122,365.63
CASH BALANCES, JULY 1st Budget Funds
3,608.30
4,032.65
$ 90,695.25 $ 126,398.28
PAYMENTS
EXPENSE
Personal Services ... Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Rents Insurance Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
CASH BALANCES, JUNE 30th
Budget Funds
54,813.55 3,843.01 3,611.31 1,302.22 289.17 4,380.82 10,686.04 4,412.00 53.04 562.74 2,556.75 151.95
86,662.60 $
69,966.39 3,972.91 3,270.52 1,541.70 417.62 10,526.46 434.29 4,500.00 49.46 1,200.68 4,891.32 5,169.55
105,940.90
4,032.65 90,695.25 $
20,457.38 126,398.28
231
DEPARTMENT OF GEOLOGY, MINES AND MINING
SUMMARY
FINANCIAL CONDITION
The Department of Geology, Mines and Mining ended the fiscal year on June 30, 1952, with a surplus of $14,390.38 available for operations, subject to budget approvals, after providing the necessary reserve of $6,067.00 to cover outstanding accounts payable.
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Department in the year ended June 30, 1952, was $105,000.00. This was increased to $109,135.23 by transfer of $4,135.23 from the State Emergency Fund to meet expenditures given budget approvals, as provided by law.
In addition to the $109,135.23 provided as the current year's appropriation, $4,230.74 was received from sales and rents and $9,156.00 from other departments for the pro rata cost of operating the State Museum, making total income in the year $122,521.97.
From the $122,521.97 received, $156.34 was transferred to the State Personnel Board for the pro rata expense of Merit System Administration, leaving net income of $122,365.63.
The net income of $122,365.63 and the $4,032.65 cash balance at the beginning of the fiscal period made a total of $126,398.28 available to cover the expense of operating the Department of Geology, Mines and Mining for the year.
$105,940.90 of the available funds was expended in the year for budget approved items of expense and $20,457.38 remained on hand June 30, 1952.
The first lien on this $20,457.38 cash balance is for liquidation of $6,067.00 in outstanding accounts payable and the remainder of $14,390.38 represents funds which have been provided in excess of obligations incurred and will be available for expenditure in the next fiscal period, subject to budget re-approvals.
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the statement following:
232
DEPARTMENT OF GEOLOGY, MINES AND MINING
BY ACTIVITY
YEAR ENDED JUNE 30th
1952
1951
1950
Geology, Mines and Mining
General
$
Museum
Water Resources
Topographical Survey
T. V. A. Project
Totals
-$
56,993.12 15,247.78 28,700.00 5,000.00
105,940.90
53,449.92 $ 11,262.68 22,100.00
(-) 150.00 86,662.60
42,634.49 6,629.47
22,168.88
825.00
72,257.84
BY OBJECT
Personal Services
$
Travel
Supplies
Communication
Heat, Light, Power, Water.....
Printing
Repairs, Alterations
Rents
Insurance, Bonding
Pensions (To Emp. Ret. System)
Equipment
Miscellaneous
Totals
-$
69,966.39 $ 3,972.91 3,270.52 1,541.70 417.62 10,526.46 434.29 4,500.00 49.46 1,200.68 4,891.32 5,169.55
105,940.90 $
Number of Employees at
June 30th
12
54,813.55 $ 3,843.01 3,611.31 1,302.22 289.17 4,380.82 10,686.04 4,412.00 53.04 562.74 2,556.75 151.95
86,662.60 $
11
53,231.17 2,893.97 2,245.30 996.90 62.00 6,283.67 312.04 4,374.00 59.86
1,680.93 118.00
72,257.84
14
GENERAL
The Director of the Department is bonded in the amount of $10,000.00.
Books and records were found in good condition, all receipts disclosed by examination have been accounted for and expenditures were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the Director and the staff of the Department for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
233 GOVERNOR'S OFFICE
234
GOVERNOR'S OFFICE
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments, Lapses
$ 242,500.00 $ 302,000.00 27,252.61 (--) 50,360.44
Total Income Receipts
$ 269,752.61 $ 251,639.56
NON-INCOME Private Trust Accounts
108,883.40
701,536.38
CASH BALANCES, JULY 1st Budget Funds Total
46,836.64
81,288.23
$ 425,472.65 $ 1,034,464.17
PAYMENTS
EXPENSE
Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs _ Rents Insurance Equipment Miscellaneous
Total Expense Payments
NON-COST
Private Trust Accounts
CASH BALANCES, JUNE 30t*h
Budget Funds
Total
..$ 118,335.15 $ 123,950.67
2,270.07
2,929.11
22,617.39
21,379.43
10,857.74
10,073.49
22,472.79
22,922.45
2,069.15
704.96
35,474.23
50,547.41
297.85
291.72
686.97
26,544.32
9,884.68
3,510.09
10,335.00
13,862.55
$ 235,301.02 $ 276,716.20
108,883.40
701,536.38
81,288.23
56,211.59
.$ 425,472.65 $ 1,034,464.17
235
GOVERNOR'S 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, 1952, with a cash surplus of $56,211.59 and reported no outstanding accounts payable or other liabilities.
REVENUE COLLECTIONS
In the year ended June 30, 1952, the Governor's office collected $159.70 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 Governor's office in the year ended June 30, 1952, totaled $302,000.00 for the following operations :
1--For cost of operating the Executive Departments
$125,000.00
2--For allowance payable monthly for cost of operating the Mansion
12,000.00
3--For cost of operating the State Capitol buildings and grounds;
the maintenance of Confederate Cemeteries; repairs, furnishing
equipment, heat, light, water and upkeep of grounds at the
Mansion and for insurance on public property not otherwise
provided for
125,000.00
4--For a Contingent Fund of the Executive Department for other costs of operating; namely, Rewards, Elections, Dues Governor's Conference and Special Committee Expenses
5,000.00
5--For special repairs Capitol Building and Mansion
35,000.00
Total Appropriations
$302,000.00
The amount required to meet expenditures for the fiscal year was $251,639.56, and the remaining $50,360.44 of the appropriation was lapsed to the State General Fund, as provided by law.
The $251,639.56 current year's appropriation and the $81,288.23 cash balance at the beginning of the fiscal year, made a total of $332,927.79 available.
$276,716.20 of the available funds was expended in the year for budget approved items of expense and $56,211.59 remained on hand June 30, 1952, the end of the fiscal period.
236
GOVERNOR'S OFFICE
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the Governor's Office for the past three years are compared in the following statements:
BY ACTIVITY
YEAR ENDED JUNE 30th
1952
1951
1950
Governor's Office
? ;
Governor's Mansion
Capitol Building and Grounds
Liquor Investigation Committees, Delegates Entertainment
Special Repairs, Mansion Other Activities
$
118,921.63 $ 17,911.15 86,319.23 2,474.85
2,993.77 185.00
1,500.00 45,760.57
550.00 100.00
276,716.20 $
96,737.66 $ 16,636.06 80,825.20
2,075.00 1,625.00 2,115.91 1,935.00
800.00 21,879.17 10,572.02
100.00
235,301.02 $
92,999.07 16,308.11 81,465.62
1,930.00 8,225.27
533.33
1,100.00 202,561.40
BY OBJECT
Personal Service Travel Expense Supplies, Materials Communication Services Heat, Lights, Power, Water Printing, Publicity Repairs Rents Insurance, Bonding Equipment Mansion Allowance(*) Rewards Other Miscellaneous
$ 123,950.67 2,929.11
21,379.43 10,073.49 22,922.45
704.96 50,547.41
291.72 26,544.32
3,510.09 12,000.00 1,500.00
362.55
118,335.15 2,270.07
22,617.39 10,857.74 22,472.79 2,069.15 35,474.23
297.85 686.97 9,884.68 7,500.00 800.00 2,035.00
124,018.99 4,117.41 8,679.31 11,377.45 22,148.79 1,124.50 16,406.35 34.00 767.70 4,753.57 7,500.00 533.33 1,100.00
$ 276,716.20 $ 235,301.02 $ 202,561.40
Number of Employees on Payrolls
of all Divisions of the
Governor's Office June 30
41
38
41
(*)Appropriation Act provides allowance payable monthly for the cost of operating the Mansion, including servants' hire, food, other supplies and laundry.
237
GOVERNOR'S OFFICE
GENERAL
Bookkeeper for the Executive Department is bonded in the amount of $5,000.00.
In the period under review, Federal tax of $45.95 was paid on telephones Nos. Al-5946 and Em-5604. The State is not liable for this tax and refund should be secured from the telephone company.
Books and records of the Governor's 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 Auditor's office during this examination and throughout the year.
Rl
239
DEPARTMENT OF HIGHWAYS
240
STATE HIGHWAY DEPARTMENT OF GEORGIA
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments
Revenues Retained Grants from U. S. Government Grants from Counties Miscellaneous Sales, Rents
Transfer Other Spending Units
$ 20,958,544.88 $ 28,669,910.83 12,000,000.00 18,500,000.00
13,156,875.26 218,204.18 344,319.00
(--) 21,381.14
10,015,468.97 1,676,205.95 51,516.09
-) 25,939.61
Total Income Receipts
$ 46,656,562.18 $ 58,887,162.23
NON-INCOME Private Trust Account
410,700.00
493,300.00
CASH BALANCES, JULY 1st
Budget Funds Sinking Fund Private Trust Accounts
Total
18,913,725.76 100.00
62,650.00
22,847,175.62 100.00
30,500.00
$ 66,043,737.94 $ 82,258,2:
241
STATE HIGHWAY DEPARTMENT OF GEORGIA
PAYMENTS
1951
1952
EXPENSE
Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Rents Insurance Indemnities Pensions, Benefits Miscellaneous Equipment
Total Expense Payments
$ 4,969,603.02 233,082.53
2,205,826.91 72,398.35 27,422.04 18,809.45
478,315.29 40,016.38 12,833.87 96,823.02 83,455.65
-) 540,082.65
$ 5 ,408,887.47 275,746.65 544,866.30 80,356.65 33,471.37 18,913.69 545,164.33 44,059.44 12,452.30 52,387.96 93,529.97
(-) 207,762.40 1 ,496,432.61
$ 7,698,503.86 $ 10,398,505.34
* OUTLAYS
Lands, Improvements Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Rents Pension Benefits Contractors Miscellaneous
Equipment
Total Outlay Payments
NON-COST Private Trust Accounts
CASH BALANCES, JUNE 30th
Budget Funds Sinking Fund Private Trust Accounts
Total
$ 3,678,444.20 463,482.29
1,151,093.97 9,935.57 1,573.98 38.70
142,573.42 10,407.76 185,969.17 27,109,256.01 749,443.49 1,522,389.90
4,504,646.99 531,351.56
2,484,487.81 12,184.07 2,547.78
190,000.00 13,034.22 211,916.39 29,821,667.23 747,340.47 257,400.81
$ 35,024,608.46 $ 38,776,756.56
$ 442,850.00 $ 501,800.00
22,847,175.62 100.00
30,500.00
32,559,075.95 100.00
22,000.00
..? 66,043,737.94 $ 82,258,237.85
242
STATE HIGHWAY DEPARTMENT OF GEORGIA
BALANCE SHEET JUNE 30, 1952
ASSETS
BUDGET FUNDS CASH In Banks In State Treasury For Matching Federal Aid
$ 28,431,674.11 4,127,401.84 $ 32,559,075.95
DUE FROM U. S. GOVERNMENT Vouchers in Transit
OTHER ASSETS Accounts Receivable Advances Supplies and Materials in Stock Sign Shop Inventory Undistributed Charges
$ 43,729.01 433.20
372,028.33 47,615.86 48,738.49
1,379,781.23
Less:
$ 512,544.89
Reserve for Doubtful and Deferred Assets (--) 512,544.89
SINKING FUND
CASH IN BANK
--
$ 33,938,857.18 100.00
CAPITAL INVESTMENTS
Lands
Buildings
Equipment
Passenger Equip. (Bus)
Trucks
-
Tractors _
--
Power Graders
Graders
Other Road Equipment _
Office Equipment
Engineering Equipment
Laboratory Equipment .
Shop Equipment
$ 206,868.42 677,106.40
169.00 998,494.82 384,570.94 550,810.46 148,047.69 1,029,625.11 172,281.41 123,247.21
15,707.14 63,027.93
3,485,981.71
ROADS AND BRIDGES
Construction Cost to Date on Completed
Construction
Construction Cost to Date on Construction
in Progress
_
$388,722.205.10 76,565,178.92
$ 4,369,9 $465,287,384.02
PRIVATE TRUST FUNDS Contractors Deposits (Cash in Bank)
$469,657,340.55 22,000.0
Total Assets
$503,618,297.
243
STATE HIGHWAY DEPARTMENT OF GEORGIA
BALANCE SHEET JUNE 30, 1952
LIABILITIES, RESERVE FUND BALANCES AND SURPLUS
BUDGET FUNDS
ALLOTMENTS TO COMPLETE CONSTRUCTION
State Federal Fund Contracts
$ 25,322,185.45
Less: Federal Participation
(--) 13,962,332.88
Other
(_) 52,884.00
$ 11,306,968.57
100% State Fund Contracts 100% State Force Construction 100% State Post Roads Contracts
6,759,276.02 1,816,628.87 4,765,236.12 $ 13,341,141.01
UNRECORDED COMMITMENTS State Federal Fund Contracts Less: Federal Participation ____
100% State Fund Contracts 100% State Post Roads Contracts
$ 24,648,109.58
2,196,958.40
-(-) 1,083,794.00
296,396.69 258,371.21
1,113,164.40 554,767.90
ALLOTMENT BALANCES Federal Aid Survey Urban Highway Survey __ Highway Planning Survey Access Roads Survey Less: Federal Participation
-(-)
$ 26,316,041.88
49,970.01 98,500.00 229,734.24 40,000.00 403,734.24
Special Maintenance Special Maintenance Under Contract Georgia Turnpike Authority
APPROPRIATION BALANCES For Matching Federal Aid For All Construction For All Maintenance For All Administration For All Compensation Claims For All Highway Planning Survey
ACCOUNTS PAYABLE (Debit Balances) PURCHASE ORDERS Outstanding RESERVES
For Matching Federal Aid Projects For Emergency Fund For Machinery Replacement For Unpaid Checks Cancelled
14,470.01 283,325.08 35,927.99 138,842.90
472,565.98
116,817.65 232,565.50 410,839.80 128,225.59
15,596.58 33,835.78
937,880.90
(--)
50.12
2,011,942.82
4,127,401.84 41,073.12 21,835.71 10,165.05
4,200,475.72
i. ......
^--'e
244
STATE HIGHWAY DEPARTMENT OF GEORGIA
BALANCE SHEET JUNE 30, 1952
LIABILITIES, RESERVE FUND BALANCES AND SURPLUS
SINKING FUND For Unpresented Highway Refunding Cert.
CAPITAL INVESTMENTS Surplus Invested in Land, Bldgs. & Equipment Surplus Invested in Roads & Bridges
PRIVATE TRUST FUND Contractor Deposits __
Total Liabilities, Reserves, Fund Balances and Surplus
100.00
4,369,956.53 465,287,384.02 469,657,340.55
22,000.00 $503,618,297.73
245
STATE HIGHWAY DEPARTMENT OF GEORGIA
SUMMARY
FINANCIAL CONDITION
The State Highway Department ended the fiscal year on June 30, 1952, with cash and currently realizable assets of $33,938,857.18, con-
sisting of $28,341,674.11 cash in banks, $4,127,401.84 in State Treasury, and $1,379,781.23 vouchers in transit due from the U. S. Govern-
ment. These funds were sufficient to liquidate every known obligation of the Department on this date and provide appropriations and reserves, including State matching funds for all existing Federal programs, as follows:
ALLOTMENTS TO COMPLETE CONSTRUCTION
Active Contracts
_
$ 24,648,109.58
Unrecorded Commitments
1,667,932.30 $ 26,316,041.88
ALLOTMENT BALANCES Surveys and Maintenance Allotments Georgia Turnpike Authority
$ 333,723.08 138,842.90
472,565.98
APPROPRIATION BALANCES Funds which had been appropriated to and held by the Department on June 30, 1952, but which had not been allotted for construction, maintenance, administration, etc.
937,880.90
ACCOUNTS PAYABLE AND PURCHASE ORDERS OUTSTANDING
2,011,892.70
RESERVES
For matching Federal Aid Projects For Emergency Fund For Machinery Replacement For Unpaid Checks cancelled
$ 4,127,401.84 41,073.12 21,835.71 10,165.05
4,200,475.72
$ 33,938,857.18
Federal Funds which had been authorized and appropriated but against which no contracts had been made at June 30, 1952, amounted to $5,672,084.88, distributed as follows:
Federal Aid--Regular Federal Aid--Secondary Federal Aid--Urban Highways
$ 4,599,591.35 45,939.53
1,026,554.00
$ 5,672,084.88
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
**r
246
STATE HIGHWAY DEPARTMENT OF GEORGIA
the succeeding fiscal year as revenue estimated to be available for participation on construction contracts.
On June 30, 1952, a Sinking Fund of $100.00 had been provided for paying an unpresented 1940 Refunding Certificate of Indebtedness.
Private Trust and Agency Funds held on June 30, 1952, amounted to $22,000.00, made up of deposits made by contractors.
Capital investments of the Highway Department at the close of the fiscal year on June 30, 1952, were:
Land Buildings Equipment Roads and Bridges
Total
206,868.42 677,106.40 3,485,981.71 465,287,384.02
$469,657,340.55
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, 1952, including payments made on both open and closed projects, without provision for depreciation. Also, I the capital investment accounts have 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 within report summarizes expenditures for construction of roads and bridges by years, beginning with the fiscal I year ended June 30, 1952, 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, with detail of land, buildings and equipment purchased in the year I ended June 30, 1952.
AVAILABLE INCOME AND OPERATING COST
State Appropriation to the Highway Department for general oper- I ations in the year ended June 30, 1952, was $7,700,910.83, which was I increased to $26,200,910.83 by transfer of $18,500,000.00 from the | State Emergency Fund to meet expenditures approved on budget, as I provided by law. Appropriation for road maintenance was $10,000,- I 000.00 and for matching Federal Aid $10,969,000.00, making total! funds provided by the State $47,169,910.83.
247
STATE HIGHWAY DEPARTMENT OF GEORGIA
In addition to the $47,169,910.83 funds provided, $9,765,469.04 was received from the U. S. Government, $1,691,465.37 from counties, railroads and others for participation on projects, and $286,256.60 from U. S. Engineers, junk sales and other sources, making total receipts for the year $58,913,101.84.
From the $58,913,101.84 received, $25,939.61 was transferred to the State Personnel Board for the pro rata expense of Merit System administration, leaving net income of $58,887,162.23.
The $58,887,162.23 net income and the $22,847,175.62 cash balance at the beginning of the fiscal year made a total of $81,734,337.85 available to cover the expense of operating the Highway Department in the fiscal year ended June 30, 1952.
$10,398,505.34 of the available funds was expended in the year for administration and maintenance, $38,421,564.48 for construction and surveys, and $355,192.08 for land, buildings and equipment, and $32,559,075.95 remained on hand June 30, 1952, the end of the fiscal year.
The $32,559,075.97 cash balance together with $1,379,781.23 vouchers in transit to the U. S. Government represent the currently realizable assets of the Department on June 30, 1952, and the total of $33,938,857.18 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.
Funds allotted for Grants to Counties for Maintenance of Secondary Roads by Legislative Act through State Treasury are reported under separate cover.
COMPARISON OF OPERATING COSTS
Operating costs of the Department for the past three years are compared in the following statement:
248
STATE HIGHWAY DEPARTMENT OF GEORGIA
BY ACTIVITY
Administration Maintenance Surveys Construction Land - Buildings Equipment
Totals
YEAR ENDED JUNE 30th
1952
1951
1950
$ 1,264,160.20 7,637,912.53 1,357,884.90 37,063,679.58 97,791.27 1,753,833.42
_$ 49,175,261.90
1,207,503.40 6,491,000.46 1,294,071.04 32,197,217.87
10,929.65 1,522,389.90
$ 42,723,112.32
1,546,986.12 5,529,590.19
953,408.75 33,575,252.34
2,271.25 520,686.77
$ 42,128,195.42
BY OBJECT
Expense: Personal Services Travel Expense Supplies, Materials
Repairs Indemnities Pensions Payments to Contractors
Other
$ 5,408,887.47 275,746.65
2,544,866.30
545,164.33 52,387.96 93,529.97 521,422.08
956,500.58
Total Expense Payments.._.$ 10,398,505.34
4,969,603.02 233,082.53
2,205,826.91 478,315.29 96,823.02 83,455.65 184,567.69
( -) 553,170.25
$ 7,698,503.86
4,459,781.39 192,895.85
2,506,810.47 51,939.87 58,906.80 105,312.09 14,700.70 176,359.57
$ 7,566,706.74
Outlay: Construction and Surveys: Personal Services Travel Expense Supplies, Materials Repairs Pensions Payments to Contractors
Other
Land Buildings Equipment
$ 4,504,646.99 531,351.56
2,484,487.81 190,179.23 211,916.39
29,723,875.96 775,106.54 85,691.70 12,099.57 257,400.81
3,678,444.20 463,482.29
1,151,093.97 142,573.42 185,969.17
27,098,326.36 771,399.50 9,218.60 1,711.05
1,522,389.90
3,483,397.33 453,291.73 760,073.45 5,231.79
29,311,405.10 25,131.26 255.00 2,016.25 520,686.77
Total Outlay Payments--? 38,776,756.56 $ 35,024,608.46 $ 34,561,488.68
Total Cost Payments
.$ 49,175,261.90 $ 42,723,112.32 $ 42,128,195.42
Number of Employees End of Period
2,679
2,445
2,376
249
STATE HIGHWAY DEPARTMENT OF GEORGIA
CONSTRUCTION ALLOTMENTS
On pages following of the within report is a schedule of construction allotments, by Counties, from the beginning of the Highway Department through June 30, 1952, showing State Funds, Federal Funds and Other Funds participating, and the total allotments.
The total allotted for construction in all the Counties for the period ended June 30, 1952, was $505,196,243.74, of which $465,287,384.02 has actually been paid on open and closed projects, $38,663,326.46 is the cost to complete construction in progress, and $1,245,533.26 encumbrances to be applied as liquidated.
CONSTRUCTION CONTRACTS
All recorded construction contracts and commitments awarded by the Highway Department during the fiscal year ended June 30, 1952, are listed in schedules, showing project number, county, class of contract, date of contract, name of contractor, and amount, and these contracts are summarized.
GEORGIA TURNPIKE AUTHORITY ALLOTMENT
Legislative Act approved February 15, 1952, creating the "Georgia Turnpike Authority," authorized the State Highway Department to make payments for plans, surveys, etc., as follows:
"Section 17. (Preliminary and other expenses.) The State Highway Department is hereby authorized in its discretion to expend out of any funds available for the purpose such moneys as may be necessary for the study of any turnpike project or projects and to use its engineering and other forces, including other consu'ting engineers and other traffic engineers, for the purpose of effecting such study and to pay for such additional engineering and traffic and other expert studies as it may deem expedient, and all such expenses incurred by the Department shall be paid by the Department and charged to the appropriate turnpike project or projects, and the Department shall keep proper records and accounts showing each amount so charged. Upon the sale of turnpike revenue bonds for any turnpike project or projects, the funds so expended by the State Highway Department in connection with such project or projects shall be reimbursed by the Authority to the State Highway Department from the proceeds of such bonds."
250
STATE HIGHWAY DEPARTMENT OF GEORGIA
Under authority of the foregoing Act, the Highway set up an allotment of $160,000.00 for the turnpike project. At the close of the fiscal year on June 30, 1952, $21,068.94 had been paid and $88.16 encumbered against the allotment, leaving a balance of $138,842.90, which is shown as a reserve in the balance sheet of the Department.
Approximately $22,000.00 additional will be paid against this allot- | ment after July 1,1952, and the balance will not be expended, as it has I been determined that the Authority is non-operative at the present : time. No refunds will be received from sale of certificates as the survey | showed revenue from the road would not be sufficient to liquidate cost I of construction.
GENERAL
Trucks owned by the Highway Department are used over the State U lby employees on business for the Department. Gas and oil purchases I for operating these trucks are paid for by the employees and the I expense reimbursed to the respective employees by the Highway De- I partment. State and Federal taxes are included as part of the cost to d the employee making these purchases, and no feasible plan has been I worked out by which the payment of the taxes can be eliminated.
The three members of the Highway Board, serving under provi- 1 sions of Legislative Act approved February 2, 1950, are:
Hon. Jim L. Gillis, of Soperton, from the Southern Highway Dis- I trict:
Hon. Dixon Oxford, of Dawson, Georgia, from Central Highway I District:
Hon. John Quillian, of Gainesville, Georgia, from the Northern I Highway District.
Mr. Gillis was elected Chairman of the State Highway Board on n 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 h amount of $50,000.00 each, as provided by law, and the Treasurer is I under $100,000.00 bond.
The Treasurer of the Board is the fiscal officer and is charged b with the receipt and disbursement of all funds.
The accounting system of the Highway Department appears ade-
251
STATE HIGHWAY DEPARTMENT OF GEORGIA
quately suited to the needs of the agency, and financial records 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 Highway Department for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
252
STATE HIGHWAY DEPARTMENT OF GEORGIA
DETAIL OF BANK BALANCES JUNE 30, 1952
DEPOSITORY BANKS
LOCATION
NAME OF BANK
Balances
Depository Bonds
Thousands
Atlanta
The Bank of Georgia
$
C. & S. Nat'l Bk. (Reg. Account)
C. & S. Nat'l Bk. (Mitchell St. Office)
C. & S. Nat'l Bk. (Moreland Ave. Br.)
C. & S. Nat'l Bk. (Buckhead Br.)
East Atlanta Bank
First Nat'l Bk. (Payroll)
First Nat'l Bk. (Regular)
First Nat'l Bk. (Transfer)
Fulton Nat'l Bk. (Payroll)
Fulton Nat'l Bk. (Regular)
Fulton Nat'l Bk. (Project)
Fulton Nat'l Bk. (Decatur)
Fulton Nat'l Bk. (Peachtree Rd.)
Fulton Nat'l Bk. (Candler Bldg.)
Fulton Nat'l Bk. (West End Br.)
The South Side Bank
Trust Co. of Ga. (Regular)
Trust Co. of Ga. (Hwy. Plan Survey)
Adel
The Adel Banking Co
Alamo
Wheeler County State Bank
Albany
The Bank of Albany
The Citizens & Southern Bank
First State Bank
Allentown Four County Bank
Alma
The Alma Exchange Bank
Citizens State Bank
Americus .-Citizens Bank of Americus
Bank of Commerce
Augusta
Ga. R. R. Bank & Trust Co
Bainbridge The Citizens Bank & Trust Co
Ball Ground Citizens Bank
Barnesville First National Bank
Blue Ridge Fannin County Bank
Brookhaven....The DeKalb National Bank
Brunswick ..The National Bank of Brunswick
Buchanan Haralson Co. Bank.
Buena Vista --The Buena Vista Loan & Sav. Bank..
Buford
Buford Commercial Bank
Butler
The Citizens State Bank
Cairo
Citizens Bank
Camilla
The Bank of Camilla
Planters & Citizens Bank
100,000.00 613,675.11 350,000.00
25,000.00 400,000.00 200,000.00
40,122.24 165,394.24 7,806,266.11
48,507.43 3,793,341.20
91,073.28 101,565.75 100,000.00 103,726.84 200,000.00
25,000.00 946,173.20
16,778.71 25,000.00 25,000.00 250,000.00 150,000.00 25,000.00 50,000.00 100,000.00 100,000.00 25,000.00 150,000.00 250,000.00 30,000.00 70,000.00 25,000.00 50,000.00 40,000.00 25,000.00 25,000.00 150,000.00 100,000.00 100,000.00 75,000.00 300,000.00 85,000.00
100 1,700
*
25 400 200 12,500
* *
6,050
* * * * * *
25 1,000
*
50 25 250 150 25 50 150 150 25 150 250 30 70 50 50 40 100 25 150 100 100 75 300 85
253
STATE HIGHWAY DEPARTMENT OF GEORGIA
DETAIL OF BANK BALANCES JUNE 30, 1952
DEPOSITORY BANKS
LOCATION
NAME OF BANK
Canton
Etowah Bank
Carrollton The Peoples Bank
West Georgia National Bank
Cartersville First National Bank
Chipley
Farmers & Merchants Bank
Claxton
The Claxton Bank
.
Cleveland The Peoples Bank
Cochran
The Cook Banking Co
The State Bank of Cochran
College Park....The Bank of College Park-
Columbus The First National Bank
The Fourth National Bank
The Merchants & Mechanics Bank--
Conyers
The Bank of Rockdale
Coolidge
The Farmers & Merchants Bank
Cornelia
Cornelia Bank
First National Bank
Crawfordville.The Peoples Bank
Dalton
The Bank of Dalton
The Hardwick Bank & Trust Co....._
The First National Bank
Dawson
The Bank of Dawson
The Bank of Terrell
Doerun
Toney Bros. Bank
Donalsonville.-.Commercial State Bank
Merchants & Farmers Bank
Douglas
Coffee County Bank
The Farmers Bank
Douglasville...Commercial Bank
Dublin
The Farmers & Merchants Bank
Dudley
Bank of Dudley
_...
East Point Citizens & Southern Bank
Eatonton
The Farmers & Merchants Bank
Edison.^
Bank of Edison
Ellijay
The Bank of Ellijay..
Fayetteville...The Farmers & Merchants Bank-
Fitzgerald First State Bank
Fort Gaines Fort Gaines Banking Co
Forsyth
The Farmers Bank
Gainesville The Citizens Bank
First National Bank
The Gainesville National Bank-
Citizens Bank
Balances
50,000.00 10,000.00 160,000.00 75,000.00 150,000.00 75,000.00 50,000.00 250,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 100,000.00 25,000.00 50,000.00 10,000.00 25,000.00 100,000.00 100,000.00 75,000.00 250,000.00 25,000.00 25,000.00 50,000.00 50,000.00 75,000.00 100,000.00 50,000.00 25,000.00 50,000.00 75,000.00 100,000.00 50,000.00 50,000.00 250,000.00 150,000.00 50,000.00 50,000.00 150,000.00 100,000.00 25,000.00 50,000.00
Depository
Bonds
Thousands
50 10 160 140 150 75 50 250 50 50 50 75 50 100 25 50 10 30 100 100 125 250 25 25 50 50 75 100 50 25 50 75 100 50 50 255 150 50.7 50 150 100 25 50
254
STATE HIGHWAY DEPARTMENT OF GEORGIA
DETAIL OF BANK BALANCES JUNE 30, 1952
DEPOSITORY BANKS
LOCATION
NAME OF BANK
Glennville Glennville Bank
Gray__
The Bank of Gray
Griffin
Commercial Bank & Trust Co.
Haddock
Jones County Bank
Hapeville The Citizens Bank
Harlem
Bank of Columbia Co
Hawkinsville -The Pulaski Banking Co
Jasper
Jasper Banking Co
Jonesboro Bank of Jonesboro
LaGrange Citizens & Southern Bank-.
LaGrange Banking Co
Lavonia
Northeast Georgia Bank
Leesburg The State Bank
Lenox
Bank of Lenox
Lexington The Citizens Banking Co-
Lincolnton The Farmers State Bank-
Louisville First National Bank
Lyons
The Peoples Bank
McDonough. First National Bank-
McRae
The Merchants & Citizens Bank _
Macon
First National Bank & Trust Co..
Madison
First National Bank
Manchester The Bank of Manchester
Farmers & Merchants Bank
Mansfield Bank of Mansfield
Metter
The Metter Banking Co
Milledgeville.-.Milledgeville Banking Co
Molena
The Bank of Molena
Monroe
The Farmers Bank
Montezuma Montezuma Banking Co
Moultrie
The Moultrie National Bank-
Nashville The Citizens Bank
Newnan
First National Bank-. Manufacturers National Bank..
Newton
The Baker County Bank
Norcross
The Bank of Norcross
Ocilla
The First State Bank
Oglethorpe The Bank of Oglethorpe
Pearson
Citizens Exchange Bank
Pelham..- Farmers Bank of Pelham-...
Pelham Banking Co.
Perry Quitman
The Perry Loan & Saving Bank. The Citizens National Bank
Balances
100,000.00 10,000.00 50,000.00 10,000.00
100,000.00 25,000.00 44,950.00
100,000.00 150,000.00 100,000.00
50,000.00 25,000.00 100,000.00 25,000.00 25,000.00 50,000.00 25,000.00 25,000.00 50,000.00 100,000.00 290,000.00 25,000.00 200,000.00 25,000.00 25,000.00 25,000.00 100,000.00 15,000.00 25,000.00 300,000.00 25,000.00 25,000.00 200,000.00 200,000.00 150,000.00 25,000.00 25,000.00 200,100.00 75,000.00 300,000.00 25,000.00 25,000.00 25,000.00
Depository
Bonds
Thousands
100 10 50 10 100 25 45 100 150 150 50 25 100 25 25 50 50 25 50 100 290 25 200 25 25 25 100 16 25 300 25 25 200 200 150 25 25 200.1 75 300 50 50 25
255
STATE HIGHWAY DEPARTMENT OF GEOORRGGIIA
DETAIL OF BANK BALANCEDSS JUNE 30, 1952
DEPOSITORY BANKS
LOCATION
NAME OF BANK
Reidsville The Tattnall Bank
Ringgold Bank of Ringgold
Rockmart The Rockmart Bank
Rome
First National Bank.
The National City Bank-
Rome Bank & Trust Co.--
Sandersville.___.Geo. D. Warthen National Bank..
Sardis
The Bank of Sardis
Sasser
The Bank of Sasser
Savannah Atlantic Saving & Trust Co
Citizens & Southern National Bank..
The Ga. State Sav. Bk. of Savannah...
The Liberty Nat'l Bank & Trust Co.
Savannah Bank & Trust Co
Sharon
The Bank of Sharon
Social Circle....The Social Circle Bank
Soperton The Bank of Soperton
Sparta
Bank of Hancock County
Swainsboro Central Bank
Citizens Bank
Sylvester .....Bank of Worth County
Sylvester Banking Co
Talbotton The Peoples Bank
Taylorsville ..Bank of Taylorsville
Thomaston Bank of Upson
Thomasville Commercial Bank
Thomson First National Bank
Tifton
Citizens Bank of Tifton
Bank of Tifton
Toccoa
The Citizens Bank of Toccoa
Bank of Toccoa
Twin City The Durden Banking Co
Valdosta
First National Bank
Vidalia
Vidalia Banking Co
Wadley
Bank of Wadley
Warner RobinsThe Citizens State Bank
Warrenton Citizens Bank
Washington Farmers & Merchants Bank....
Washington Loan & Banking Co
Waynesboro--..First National Bank
Bank of Waynesboro
West Point First National Bank
Willacoochee -The Peoples Bank
Balances
100,000.00 25,000.00 75,000.00
225,000.00 200,000.00 275,000.00 100,000.00
25,000.00 25,000.00 50,000.00 650,000.00 100,000.00 75,000.00 150,000.00 100,000.00 25,000.00 250,000.00 50,000.00 100,000.00 75,000.00 10,000.00 125,000.00 100,000.00 75,000.00 250,000.00 50,000.00 125,000.00 25,000.00 50,000.00 25,000.00 25,000.00 35,000.00 15,000.00 25,000.00 40,000.00 50,000.00 100,000.00 90,000.00 25,000.00 50,000.00 50,000.00 100,000.00 25,000.00
Depository
Bonds
Thousands
100 25 75
275 400 275 100
25 25 50
*
100 100 610 100 25 250 50 100 100
10 125 100 75 250 100 125 25 88 25 50 35 15 50 40 50 100 90 25 50.5 50 100 25
256
STATE HIGHWAY DEPARTMENT OF GEORGIA
DETAIL OF BANK BALANCES JUNE 30, 1952
DEPOSITORY BANKS
LOCATION
NAME OF BANK
Woodbine Woodstock Wrightsville Zebulon
The Camden City State Bank. Bank of Woodstock The Bank of Wrightsville__ The Bank of Zebulon
Balances
25,000.00 25,000.00 25,000.00 15,000.00
$ 28,431,674.11
Depository Bonds
Thousands
25 25 25 25
SINKING FUND
REFUNDING CERTIFICATE ACCOUNT
Atlanta--Fulton National Bank
-$
100-00
CERTIFIED CHECK ACCOUNT
CONTRACTORS' DEPOSITS
Atlanta--First National Bank Less: Outstanding Checks
$ 38,500.00 (--) 16,500.00
$ 22,000.00
No.
Amount
204
$ 5,000.00
206
7,500.00
207
1,500.00
208
1,500.00
209
1,000.00
$16,500.00
(*)Collateral deposited for all accounts in the named bank or branches.
257
STATE HIGHWAY DEPARTMENT OF GEORGIA
DETAIL OF LANDS AND BUILDINGS PURCHASED YEAR ENDED JUNE 30, 1952
BUILDINGS
Armco Drainage and Metal Products Co.
2 Demountable Steel Buildings (For Albany
Shop)
$
17,691.00
Albany Concrete Products Co. Septic Tank for Albany Shops
168.00
Strowder, Joe Plumbing at Albany Shops
726.62
Dougherty County
Sale of Old Buildings and Fence at Albany
Shops
(--) 8,500.00
Crouch Lumber Co. Doors and Locks for Albany Shops
97.11
Columbia Naval Stores Roofing for Albany Shops
946.84
Roddenberry Hdw. Co. Galv. Tin for Albany Shops
970.00
12,099.57
LANDS
City of Warrenton
5 Acres of Land in Warrenton
$
Geo. B. Brooks and E. H. Furcron 0.83 Acres of Land in Oglethorpe Co., Crawford, Ga.
Progressive Properties, Inc. 3 Pieces of Property Parcel 1-2-3 on Capitol Square and Capitol Place in Atlanta, Fulton Co., Ga.
John D. Campbell 1 Parcel of Land 270 Capitol Place in Atlanta, Fulton Co., Ga
1.00 2,750.00
70,940.70 12,000.00
$
85,691.70
258
STATE HIGHWAY DEPARTMENT OF GEORGIA
DETAIL OF EQUIPMENT PURCHASES YEAR ENDED JUNE 30, 1952
Alexander Motor Co. 1 GMC Dump Truck 2 GMC Dump Trucks
Andean Motor Co. 1 Chev. Dump Truck 1 Chev. Pick-up Truck 1 Chev. Dump Truck 1 Chev. 2 Ton Dump Truck 1 Chev. 2 Ton Dump Truck
R. S. Armstrong Bros. & Co 1 Gas Engine 3 Concrete Carts -- 2 Paving Breakers 1 Portable Air Compressor 1 Car Unloader 1 Vertical Earth Drill 1 Air Compressor 1 Jaeger Air Compressor (Model 75) 2 Heavy Duty Mowers
1 Roller 1 Roller 1 New Tank Car Heater 1 Littleford Distributor 1 Sweeper and Blower 1 Asphalt Pumping Booster
Arnold Motor Co. 1% Ton Dodge Pick-up Truck
Auto Sales Co. 2 Ford Dump Trucks
Automotive Sales and Service Co. 2 GMC Tractor Trucks 1 GMC Truck and Asphalt Distributor 1 GMC Truck and Asphalt Distributor
Auto Supply and Equipment Co. 1 Electric Impactool
Barrington Optical Co. 1 Binocular
Bartow Elec. Supply Co. 1 24" Exhaust Fan
Bartow Truck & Imp. Co. 1 Tractor Mower Unit
Bearing Parts & Supply Co. 1 Battery Charger 1 Sleeve Puller
$
3,709.83
5,094.00 $
$
2,740.50
1,357.80
2,669.50
2,689.25
2,689.25
484.00
686.00
1,657.00
2,597.00
6,556.00
412.50
1,757.00
3,102.00
-
i'766'00
L504-30
2,699.75
9,559.00
1,994.30
4,155.20
$ 11,923.82 5,693.10 4,096.51
$
116.30
78.35
8,803.83
12,146.30
39,135.85 1,443.00 5,144.00 21,713.43 365.00 139-50 50.00 265.00 I 194.65 I
259
STATE HIGHWAY DEPARTMENT OF GEORGIA
DETAIL OP EQUIPMENT PURCHASES YEAR ENDED JUNE 30, 1952
Beck & Gregg Hdwe. Co. 1 Coleman Heater
Ben Jesup Motors 1 Chev. Dump Truck _
Blalock Machy. & Equip. Co. 5 New Power Mowers
28 Asphalt Kettles 1 Power Grader 1 Diesel Power Unit 2 LeTourneau Tournapull .._ 1 Pneu-tired Industrial Tractor
10 Asphalt Kettles 2 New Power Mowers 3 Industrial Tractors 1 LeTourneau Scraper 1 Asphalt Paver 1 Oliver Crawler Type Tractor 1 Air Compressor 1 LeTourneau Scraper 1 Air Compressor 1 Mower 1 Oliver Crawler Type Tractor 1 Oliver Crawler Type Tractor
Industrial Tractor LeTourneau Scraper Air Compressor Crawler Type Tractors Scraper Dragline Bucket Cable Operated Angle Dozer 1 Heavy Duty Dragline
Brannen Motor Co. 1 Ford Dump Truck _ 2 Ford Dump Trucks 1 Ford Dump Truck _ 1 Ford Dump Truck .
Brown & Son Elec. Co. 3 4-Tube Fluorescent Lights
Buddy NeSmith Motors 1 Ford Dump Truck
Burnside Furniture Co. 1 Radiant Gas Heater
Butler Bros. Co. 1 Walker Jack 2 Fender Repair Sets
13,107.50 12,992.00 13,367.20 3,126.40 35,100.00 3,638.74 4,640.00 5,243.00 10,916.22 7,056.00 24,470.35 11,987.08 1,832.00 7,056.00 3,804.87
705.25 8,184.96 8,184.96 5,843.96 7,150.00
261.00 24,609.12
7,150.00 538.31
3,660.49 21,885.15
2,740.50 5,044.00 2,669.50 2,689.25
151.00 143.17
24.50 2,897.74
246,510.56 13,143.25
156.15 2,597.00
39.50 294.17
260
STATE HIGHWAY DEPARTMENT OF GEORGIA
DETAIL OF EQUIPMENT PURCHASES YEAR ENDED JUNE 30, 1952
Camilla Motor Co. 1 2-Ton Ford Truck
Camp Chev. Co. 2 Chev. Dump Trucks ... 2 Chev. Pick-up Trucks 1 Chev. Dump Truck -- 1 Chev. Dump Truck _
5,061.20 2,774.00 2,845.72 2,897.74
Capitol Office Supply Co. 1 4-Drawer Letter File 1 4-Drawer Letter File 1 Swivel Chair 2 Swivel Chairs 2 Steno Chairs 2 Steno Chairs 1 Metal Desk 1 4-Drawer File 1 Typist Chair 1 4-Drawer Letter File 1 Filing Stool 1 Filing Shelf .._ 1 Steno Chair 1 Steel Storage Cabinet
$
79.95
94.32
64.50
129.00
67.50
67.50
158.40
94.50
33.75
84.75
9.95
3.15
33.75
74.50
Carrier Atlanta Corp. Air Conditioning System in Aerial Lab
Carithers-Wallace-Courtenay, Inc.
5 Green Posture Chairs 1 2-Drawer Letter File 1 Storage Cabinet 1 5-Drawer Letter File 2 Green Posture Chairs
3 Posture Chairs and 1 Alum. Chair
1 5-Drawer Letter File 8 Used 20-Tray Card Cabinet 1 Green Typewriter Desk 1 Posture Chair
1 Steel Desk
1 Steel Desk
1 Rev. Arm Chair
1 Typewriter Desk
--
1 2-Drawer Letter File
1 Metal Desk 1 Rev. Chair -- -- 1 Typewriter Desk 1 5-Drawer Letter File 1 4-Drawer Letter File
286.80 45.00 80.50 100.41 94.50 249.93 100.40 450.00 166.77 47.25 130.28 130.28 26.54 166.77 58.13 130.28 79.50 164.67 301.20 82.70
1,964.27 13,578.66
995.52 1,587.00
261
STATE HIGHWAY DEPARTMENT OF GEORGIA
DETAIL OF EQUIPMENT PURCHASES YEAR ENDED JUNE 30, 1952
Cai'ithers-Wallace-Courtenay, Inc.--Continued 1 Posture Chair 1 4-Drawer Letter File 4 5-Drawer Letter Files 2 Typewriter Desks 2 Posture Chairs 1 4-Drawer Letter File 1 Filing Shelf $4.50, 1 Stool $8.10 18x5 Card File 1 Green Table 1 Walnut Chair 1 Walnut Chair 1 Walnut Table 4 Alum. Chairs 1 4-Drawer Letter File 2 Walnut Chairs 1 2-Drawer Letter File
W. C. Caye & Co., Inc. 3 New Trucks, Mounted Distributors 1 #12 Joy Core Drill Ethyre Bitum Distributor Rotary Pumps Tank Car Heaters Asphalt Pumping Booster Cable Operated Angle Dozer 1 Allis-Chalmers Crawler Type Tractor.. 1 Cleaver Brooks Booster 2 3-5 Ton Tandem Rollers 1 Bitum Distributor
Central Elec. Prod. Co. 7 16" Fans and 2 12" Fans .
Central Scientific Co. 6 Entrained Air Indicators
Chas. S. Martin Dist. Co. 5 Attic Fans 1 Dishwasher
Cheshire Typewriter Co. 1 Underwood Typewriter 1 Underwood Typewriter 2 13" Underwood Typewriters
Claim settled Photo^tatic Equip. _ Collins & Smith
1 Ford Dump Truck 1 Ford Dump Truck
47.25 82.69 401.64 319.06 94.50 95.44 12.60
8.64 109.15 73.35 73.35 73.80 297.72 82.69 146.70 58.02
4,951.20
28,794,36 4,746.80 9,884.14 90.76 5,419.26 4,124.00 2,800.00
16,789.00 4,155.00 7,938.00 9,568.35
94,309.67
417.68 212.05
286.35 1,443.42
629.73
145.00 170.00 245.00
560.00
(-) 354.88
2,597.00 2,674.50
5,271.50
^m
262
STATE HIGHWAY DEPARTMENT OF GEORGIA
DETAIL OF EQUIPMENT PURCHASES YEAR ENDED JUNE 30, 1952
Crowe Chev. Co. 2% Ton Chev. Pickup Trucks
Dawson Motor Co. 3 Ford Dump Trucks 2 Ford Dump Trucks 1 International Dump Truck 1 Ford Dump Truck
Dawson Truck & Tractor Co. 1 International Dump Truck 1 International Dump Truck
Derrick Motor Co. 1 Ford Pick-up Truck 1 Ford Dump Truck 3 Ford Pick-up Trucks 1 Ford Pick-up Truck 1 Ford Pick-up Truck 1 Ford Dump Truck 1 Ford Dump Truck 1 Ford 2-Ton Truck 4 Ford Dump Trucks
Dixie Culvert & Metal Co. 2 3950 Gal. Storage Tanks _
Douglas Shops 4 Utility Trailers
Dow and Gates 2 Royal Typewriters
East Point Ford Co. 1 V2 Ton Ford Pick-up Truck
Electrical Supply, Inc.
1 12" Fan
4 16" Fans
--
1 16" Fan
Electrical Wholesalers, Inc. 1 Fasco Fan
Ellijay Motor Co. 1 y2 Ton Dodge Pick-up Truck 1 y2 Ton Dodge Pick-up Truck
Estes Surgical Supply Co. 1 Balance, Torsion
Foster Machinery Co. 1 Caterpillar Grader 1 Feed Loader
7,678.80 5,064.00 2,920.54 2,900.54
3,769.83 2,900.54
1,367.50 2,650.00 4,102.50 1,589.50 1,558.00 2,669.50 2,689.25 1,978.94 10,196.00
24.16 97.72 25.43
1,356.92 1,443.00
12,128.00 10,383.10
2,715.60
18,563.88 6,670.37
28,801.19 570.00 722.88 290.00
1,367.50 147.31 16.39
2,799.92 93.10
22,511.10
STATE HIGHWAY DEPARTMENT OF GEORGIA
DETAIL OF EQUIPMENT PURCHASES YEAR ENDED JUNE 30, 1952
Fox Truck & Tractor Co. 1 International Dump Truck
Franklin Chev. Co. 1 Chev. Dump Truck 2 Chev. Dump Trucks 1 Chev. Pick-up Truck
I Franklin Overstreet Co. 1 Ford Pick-up Truck 1 Ford Dump Truck ....
I Fred Jones Chev. Co. 1 Chev. Dump Truck .. 1 Chev. Dump Truck _ 1 Chev. Pick-up Truck 1 Chev. Pick-up Truck
Fryer Motor Co. 1 International Pick-up Truck 1 International Pick-up Truck
Fairbanks Morse Co. 4 Counter Scales
Farm Supply Co. 1 Mack Truck Chassis
Fitzgerald Motor Co. 1 Ford Dump Truck
Friden Cale Mach. Co. 2 Friden Calculators 1 Friden Calculator 1 Friden Calculator 1 Friden Calculator
Gainesville Implement Co. 1 Mack Truck Chassis
Gainesville News 1 4-Drawer Filing Cabinet
Garrett Chev. Co. 1 Chev. Pick-up Truck 1 Chev. Pick-up Truck 4 Chev. 2-Ton Trucks 1 Chev. Sedan Delivery Truck 1 Chev. Dump Truck 3 Chev. Dump Trucks 4 Chev. Dump Trucks 1 2-Ton Chev. Flat Truck __ 1 Chev. Dump Truck 1 Chev. Dump Truck
2,530.60 5,061.20 1,367.50
1,367.50 2,669.50
2,530.60 2,689.25 1,449.00 1,443.00
1,357.80 1,387.00
765.00 405.00 597.50 360.00
1,300.00 1,651.30 7,978.00 1,570.00 2,530.60 8,221.50 11,172.00 2,577.50 2,650.00 2,798.00
263
2,780.00 8,959.30 4,037.00
8,111.85 2,744.80
157.20 5,204.32 2,547.00
2,127.50 4,925.00
84.15
264
STATE HIGHWAY DEPARTMENT OF GEORGIA
DETAIL OF EQUIPMENT PURCHASES YEAR ENDED JUNE 30, 1952
Garrett Chev. Co.--Continued 1 Chev. Pick-up Truck 1 Chev. Truck Chassis 1 Chev. 2-Ton Platform Body 1 Chev. Sedan Delivery Truck 1 Chev. Pick-up Truck 1 Chev. Dump Truck 2 Chev. Pick-up Trucks 1 Chev. Pick-up Truck 3 Chev. Dump Trucks 1 Chev. Pick-up Truck 6 Canvas Covers for Pick-up Trucks 4 Chev. Dump Trucks 3 Chev. Pick-up Trucks 1 Chev. Truck, Canopy Top 3 Chev. Trucks, Canopy Tops 3 Chev. Dump Trucks 2 Chev. Dump Trucks 1 Chev. Pick-up Truck
General Elec. Supply Co. 2 Fasco Fans 1 16" Fan 1 Electric Fan
Georgia Blue Print Co. 1 Oak Flush Base; 2 Oak Cap; 2 Oak Units.. 3 Transits; 3 Levels 2 Drafting Stools 1 Set Curves and 1 Drawing Table 1 Plane Meter 2 Drawing Tables 1 5-Drawer Cabinet 4 Transits and 4 Levels 1 Gurley Level
Georgia Forestry Comm. 1 Old Typewriter
Georgia Machy. & Imp. Co. 1 John Deere Wheel Type Tractor 1 John Deere Cultivator
Gilson Screen Co.
3 Testing Screens with Attachments
1 Chev. Dump Truck
_
1 Chev. Dump Truck
GMC Truck & Coach Division 1 GMC Pick-up Truck
1,615.54 1,997.70 2,355.98 1,690.58 1,518.03 2,669.50 3,334.10 1,677.20 8,368.29 1,449.59
493.32 11,179.58 4,329.00
1,727.70 5,182.50 8,701.62 5,378.50 1,440.00 $
61.68 31.97 31.97
213.50 3,105.00
25.56 130.40 288.00 137.86 114.50 3,734.00 388.55
2,132.94 299.11
2,530.60 2,530.60
107,557.63 125.62
8,137.37 (--) 25.00
2,432.05 1,574.95 5,061.20 1,407.33
STATE HIGHWAY DEPARTMENT OF GEORGIA
DETAIL OF EQUIPMENT PURCHASES YEAR ENDED JUNE 30, 1952
Good Roads Supply Co. 2 New Hulon Graders 4 Heavy Duty Hulon Graders 1 Motor Grader Sold to Dept. of Corrections Chg.
Gould Motor Co. 1 Ford Dump Truck
Graybar Elec. Co. 1 16" Fan 2 Desk Lamps 3 Desk Lamps
Griffith Motor Co. 2 Dodge Dump Trucks
Grindle Motor Co. 1 Chev. Dump Truck _..
Guest Motor Co. 1 Ford Pick-up Truck 1 Ford Dump Truck __
J. S. Harper Co. 1 New Dynalubricator ... 2 New Dynalubricators 1 Dynalubricator
Henry Darling, Inc. 1 Chev. 2-Ton Dump Truck 1 Chev. Dump Truck
Henry Wild Surveying Supply Co. 1 Transit 1 Level
Hester Motors & Service Co. 1 GMC Dump Truck
Hines Rails Chev. Co. 1 y2-Ton Chev. Pick-up Truck
Horn Desk & Fixtures Co. 2 Typewriter Tables
N. D. Horton & Son 1 GMC Dump Truck
Hosch Bros. 30 Tarpaulin Covers for Pick-up Trucks
H. & H. Service Store 1 12 HP Outboard Motor
International Bus. Mach. Co. 1 16" Elec. Typewriter ..
29,018.66 58,661.38 12,000.00 -) 12,000.00
32.20 28.54 42.81
1,558.00 2,689.25
346.60 705.80 352.90 2,798.00 2,900.54 766.75 339.74
390.00
265
87,680.04 2,897.74 103.55 5,194.00 2,530.60 4,247.25
1,405.30 5,698.54 1,106.49 2,628.74 1,367.50
23.30 2,818.88
749.70 243.00
sr
>66
STATE HIGHWAY DEPARTMENT OF GEORGIA
DETAIL OF EQUIPMENT PURCHASES YEAR ENDED JUNE 30, 1952
International Bus. Mach. Co.--Continued 1 20" Elec. Typewriter 2 16" Elec. Typewriters 1 16" Elec. Typewriter
Isenbors Camera Exch. 1 Speed Grapeline Range Finder 1 Projector 1 Camera 1 Projector
Ivan-Allen-Marshall Co. 2 5-Drawer Filing Cabinets 3 Hamilton Oak Sections 3 Drawing Table Tops 1 Drawing Table Top 1 Stool
James Chev. Co.
1 Chev. Pickup Truck
1 Chev. 2 Ton Chassis
1 Chev. Dump Truck
7 Chev. Dump Trucks
1 Chev. Dump Truck
1 Chev. Dump Truck
5 Chev. Dump Trucks
1 Chev. Panel Truck
1 Chev. Dump Truck
1 Chev. Dump Truck
.
1 Chev. 2 Ton Truck Chassis
1 Chev. Pickup Truck
1 Chev. Dump Truck
1 Chev. Dump Truck
1 Chev. Pickup Truck
3 Chev. Trucks, Canopy Tops
2 Chev. Dump Trucks
Jeff Davis Motors 1 Ford Dump Truck
John A. Dodd Co. 1 New Boiler
John A. Harland Co. 2 4-Drawer Letter Files 4 Typewriter Tables
Johnson Motor Co. 2 GMC Dump Trucks 1 GMC Dump Truck 2 GMC Pick-up Trucks
$
344.00
746.00
373.00 $
$
354.88
673.02
1,048.40
262.45
$
214.60
249.50
144.00
132.00
9.45
$
1,558.00
2,088.37
2,669.50
17,713.00
1,964.27
2,740.50
12,653.00
1,597.63
2,936.00
2,674.50
2,237.34
1,677.20
2,900.54
2,900.54
1,443.00
5,182.70
5,801.08
$
159.00
62.00
$
5,194.00
2,597.00
2,735.00
1,853.00 2,338.75
749.55
70,737.17 2,497.00 795.00 221.00
267
STATE HIGHWAY DEPARTMENT OF GEORGIA
DETAIL OF EQUIPMENT PURCHASES YEAR ENDED JUNE 30, 1952
Johnson Motor Co.--Continued 1 GMC Panel Truck GMC Flat Truck GMC Tractor GMC Dump Truck GMC Dump Trucks GMC Pick-up Truck 1 GMC Pick-up Truck 1 GMC Dump Truck 1 GMC Tractor 1 GMC Dump Truck 1 GMC Pick-up Truck 1 GMC Dump Truck
Kelly Creswell Co. 2 Spray Guns
Kelly Farm Equip. Co. 1 I. H. C. Dump Truck
Kilgo Motors Co. 1 Ford Dump Truck
Lamar Impl. Co. 5 John Deere Power Mowers ... 4 John Deere Power Mowers .. 5 Heavy Duty Power Mowers
Jack W. Lambert, Inc. 4 Dodge Dump Trucks
Lane Office Supply Co. 1 Storage Cabinet 2 Metal Card Files 1 2-Drawer Cabinet 1 Steno Chair
Larkins Coils, Inc. 2 16" Fans and Motor Assemb.
Littlejohn Motor Co. 1 Mack Truck Chassis
McCranie Motor & Tractor Co. 1 2-Ton Studebaker Dump Truck 1 2-Ton Studebaker Dump Truck
McGarity Motor Co. 2 Ford Dump Trucks 1 Ford Dump Truck
The McGregor Co. 1 Drawing Table
Macon Truck & Tractor Co. 1 International Dump Truck
1,597.63 3,456.66 5,591.80 2,669.50 8,157.00 1,677.20 1,677.20 4,096.51 5,776.50 2,900.54 1,449.00 2,897.74 $
8,900.00 7,120.00 9,284.00
55.00 18.90 17.08 27.21
1,964.27 2,689.25
5,194.00 2,669.50
52,473.28 135.00
2,757.81 2,597.00
25,304.00 10,388.00
118.19 44.72 4,925.00 4,653.52
7,863.50 108.37
3,769.83
268
STATE HIGHWAY DEPARTMENT OF GEORGIA
DETAIL OF EQUIPMENT PURCHASES YEAR ENDED JUNE 30, 1952
Magic City Chev. Co. 2 %-Ton Chev. Pick-up Trucks
Marchants Cale Mach. Co. 1 Marchant Calculator 2 Marchant Calculators 1 Marchant Calculator 1 Marchant Calculator 1 Marchant Calculator
Madison Truck & Equip. Co. 1 I. H. C. Pick-up Truck
Milner Motor Co. 2 Ford Dump Trucks 1 Ford Dump Truck 1 Ford Truck Chassis
Monroe Calculator Mach. Co. 4 Monroe Calculators 2 Monroe Calculators 1 Monroe Calculator 3 Monroe Calculators 1 Monroe Calculator 1 Monroe Calculator 1 Monroe Calculator 1 Monroe Calculator 1 Monroe Calculator
Montezuma Motor Co. 1 %-Ton Ford Pick-up Truck 1 y2-Ton Ford Pick-up Truck 1 Ford Pick-up Truck 5 Ford Dump Trucks 1 %-Ton Ford Pick-up Truck 1 Ford Dump Truck 1 Ford Dump Truck 1 Ford Pick-up Truck 1 Ford Panel Truck 1 Ford Dump Truck 1 Ford Truck Chassis 1 3-Ton Ford Truck, Tractor and Cab 1 Ford Truck and Tractor 1 Ford Dump Truck 1 Ford Dump Truck _
Morgans, Inc. 2 Bitum Hauling Trailers and Tanks 1 New 12-Ton Crane 2 Motor Graders
$
$
527.00
1,054.00
452.00
374.00
692.75
$
5,194.00
2,669.50
2,125.00
$
1,903.50
1,044.00
405.00
1,092.50
360.00
352.50
382.50
603.00
405.00
$
1,589.50
1,367.50
1,597.63
12,895.00
1,666.58
2,728.11
2,985.29
1,387.00
-
1,597.63
2,793.25
2,139.99
5,140.13
4,886.56
2,669.50
2,900.54
$ 16,102.00 22,090.00 25,110.00
2,735.00 3,099.75 1,449.00 9,988.50
6,548.00
48,344.21
269
STATE HIGHWAY DEPARTMENT OF GEORGIA
DETAIL OF EQUIPMENT PURCHASES YEAR ENDED JUNE 30, 1952
Morgans Inc.--Continued
4 Scarifier Assemblies 1 Drill Press 4 7900 Gal. Storage Tanks . 1 Tamden Roller 1 Truck, Mounted Crane 1 New Low Boy Trailer 2 Galion Motor Graders 1 Sand Blasting Mach. 1 Unloader Conveyor 1 Air Compressor 1 Car Loader 2 Galion Graders 1 Dragline Bucket--% Yds. 1 10M Gal. Asphalt Tank _ 1 Center Line Stripping Mach. 1 Welding and Cutting Outfit __ 2 Pneu. Hammers and Chisels .... 2 Galion Motor Graders 1 Tandem Roller 1 Car Unloader Conveyor 2 Galion Tandem Rollers
Motor Parts & Supply Co. 1 10-Ton Jack '.. 4 Creepers
Nally & Nuckolls 1 I. H. C. Dump Truck __
Noland & Co. 2 1M Gal. Storage Tanks 1 Elec. Water Cooler
Office Furniture & Supply Co. 1 Typewriter Desk
Otwell Motor Co. 1 Ford Dump Truck
Pelham Motor & Tractor Co. 1 Ford Dump Truck
Potts Mack Sales Co. 1 Mack Truck Chassis
H. N. Ramsey Motor Co. 1 Ford Dump Truck
Reliable Tractor Co. 1 Heavy Duty Power Mower.. 1 Heavy Duty Power Mower _
3,138.58 166.25
5,280.00 5,156.00 19,500.00 4,615.00 23,812.00
408.00 2,675.00 3,096.80 2,650.00 23,050.00 1,815.00 3,350.00 1,150.00
140.07 245.40 24,452.96 5,190.50 2,650.00 6,995.50 $
214.00 36.40
2,545.10 188.75
1,780.00 1,780.00
203,199.06
250.40 2,920.54
2,733.85 114.40
2,985.29 2,740.50 5,204.32 2,677.81
3,560.00
270
STATE HIGHWAY DEPARTMENT OF GEORGIA
DETAIL OF EQUIPMENT PURCHASES YEAR ENDED JUNE 30, 1952
Remington Rand, Inc. 1 Elec. Typewriter 2 6-Drawer Cardex Cabinets 1 13" Typewriter Elec. Adding Machine Cardex Cabinet 15" Elec. Typewriter _ 13" Elec. Typewriter _ 15" Elec. Typewriter _ 1 Elec. Adding Mach. _ 1 Elec. Typewriter Elec. Typewriters 4-Drawer Filing Cabinets 2-Drawer Filing Cabinets Elec. Typewriter Elec. Typewriter Line-a-time Elec. Typewriters
Reynolds & Co. 1 Low-bed Trailer
Riddle Motor Co. 1 GMC Dump Truck _
Roddenberry Hdwe. Co. 2 Water Softeners Laboratory Equipment
Roswell Motor Co. 1 Ford Pick-up Truck 1 2-Ton Ford Truck Chassis
Royal Typewriter Co. 4 20" Typewriters . 1 Typewriter 1 19" Typewriter _ 1 15" Typewriter _ 1 Typewriter 1 13" Typewriter _ Typewriters Typewriters Typewriter Typewriter Elec. Typewriter
Sanders Motor Co. 1 Ford Pick-up Truck
Scott Construct. Co. 1 Trench Widener
313.00 181.50 365.00 354.60 252.25 330.00 145.00 390.00 295.70 355.00 725.70 215.10 117.00 333.00 331.20
27.90 444.00
350.00 24.95
1,357.80 2,195.38
880.00 137.50 195.00 310.00 195.00 146.25 482.50 1,117.50 220.00 145.00 355.00
5,175.95 4,717.35 2,900.54
374.95 3,553.18
4,183.75 1,387.00 1,000.00
STATE HIGHWAY DEPARTMENT OF GEORGIA
DETAIL OF EQUIPMENT PURCHASES YEAR ENDED JUNE 30, 1952
Sears, Roebuck & Co. 1 Power Saw
Service Station Supply Co. 1 Hot Water Heater for Chev. Truck
Sharp Horsey Hdwe. Co. 8 16" Elec. Fans 1 Elec. Fan
Shaw Walker Co. 1 Typist Chair
Smith Motor Co. 2 Ford Dump Trucks 1 Ford Pick-up Truck 1 2 Ton Ford Truck Chassis _
Southern Meter & Transformer Co. 1 Generator Set 2 Generator Sets
South Georgia Engineers, Inc. 5 Sets Cap and Deck Forms _
Southern Scientific Co. 2 500 Gram Dobbins Rotonexs 1 Hot Plate
Southeast Wholesale Typewriter Co. 1 Ladies Couch
Southern Chev. Co. 1 Chev. Dump Truck
Starr Smith Motors, Inc. 2 Dodge Dump Trucks
Statham Machy. & Equip. Co. 1 New Drag Line 1 Portable Gas Engine 1 Gas Driven Power Breaker
Strayer Coin Box Co. 50 Transfer Files
Streeter Amet Co. 28 Traffic Counters 25 Traffic Counters
Sumter Elec. Supply Co. 1 7% HP. G. E. Motor and Base __
Surgical Selling Co. 1 PH Meter Beckman Model H 2AC
Telfair Motor Co. 1 Ms-Ton Chev. Pick-up Truck
241.44 26.71
5,074.00 1,387.00 2,088.37
457.54 911.52
290.00 90.00
13,706.28 690.90 455.70
3,278.32 2,310.40
271
203.98 29.50
268.15 45.00
8,549.37 1,369.06 8,750.00
380.00 62.62
2,669.50 5,194.00
14,852.88 210.00
5,588.72 502.00 195.00
1,367.50
272
STATE HIGHWAY DEPARTMENT OF GEORGIA
DETAIL OF EQUIPMENT PURCHASES YEAR ENDED JUNE 30, 1952
G. H. Tennant Co. 1 New Joint Cleaning Mach.
The Tidwell Co. 1 Mimeograph Mach.
Thrift Auto Supply 1 14 Ft. Outboard Skiff
T. F. Taylor Fertilizer Works
1 Storage Tank
Townsend Elec. Supply Co. 1 Water Cooler 1 Hot Water Heater
Tractor & Machy. Co. 1 Crawler Type Bucket Loader
T. & T. Chev. Co. 1 Chev. Pickup Truck 1 Chev. Dump Truck
Tri-State, Inc. 1 International Crawler Type Tractor Sold to Coffee Cy Prison Camp 1 3-5 Ton Roller 1 International Crawler Type Tractor .. 1 International Tractor 2 Payloaders 1 International Crawler Type Tractor 1 International Crawler Type Tractor 1 I. H. C. Diesel Tractor 1 I. H. C. Diesel Tractor 1 I. H. C. Diesel Engine 8 Pull Type Graders 1 Laboratory Vibrator 9 Pull-Type Graders 1 I. H. C. Crawler Tractor 1 Payloader 1 Hoist 1 I. H. C. Crawler Tractor 2 Adams Motor Graders 1 Cement Gun, Mounted 1 I. H. C. Crawler Type Tractor
Sold to Dept. of Corrections 2 I. H. C. Crawler Type Tractors
United States Motors, Inc. 2 Gasoline Engines (Generator Units)
Walker Chev. Co.
2 Chev. Dump Trucks
_
145.00 103.00
1,538.00 2,623.36
15,016.46 -) 15,016.46
3,186.96 12,000.25 12,000.25 17,052.00 12,808.35 12,000.25 12,808.35 12,808.35
3,343.76 24,362.80
185.00 27,408.15 13,024.74 12,842.90
1,800.00 13,024.74 23,030.00
3,033.10 13,024.74
(- -) 26,049.48
1,002.14 604.55 233.00 600.00
4,161.36
203,695.21
273
STATE HIGHWAY DEPARTMENT OF GEORGIA
DETAIL OF EQUIPMENT PURCHASES YEAR ENDED JUNE 30, 1952
I Wansley Bros. 2 Ford Dump Trucks
I Warren County Motor Co. 2 Ford Dump Trucks 1 Ford Dump Truck
I Westinghouse Elec. Supply Co. 5 Elec. Fans 2 Water Coolers
| Whidden Cabinet Shop 30 Sets Toppers for Pick-up Trucks Installing 30 Toppers for Pick-up Trucks.
The White Co. 1 Chair
William & Harvey Royland, Inc. Furnish and Install Winch on Chev. Truck
Woodson Bros. 1 Water Cooler
Wright Motor Co. 1 Ford Panel Truck
Yancey Bros. Co. 1 Gas Driven Pump
22 Tail Gate Spreader Boxes 1 Gravel Sweeper and Blower ._ 6 Tail Gate Spreaders 1 Double Drum Roller
10 Tail Gate Spreaders 1 Force Feed Loader 1 Caterpillar Diesel Power Unit 1 Lorain Shovel 1 Viking Pump 1 Gravel Sweeper 7 Tail Gate Spreaders
15 Tail Gate Spreaders 5 Caterpillar Motor Graders ._. 8 Tail Gate Spreaders
Yates Motor Co. 1 2-Ton Chev. Truck 1 1-Ton Chev. Truck
Young Bros. Co. 1 Dragline Bucket ._
5,194.00 2,689.25
327.25 324.44
1,175.00 90.00
568.00 2,640.00 2,056.00
720.00 1,534.68 1,150.00 10,456.60 3,968.00 25,545.00
120.00 2,050.00
805.00 1,725.00 61,808.60
920.00
1,964.27 2,740.50
5,194.00 7,883.25
651.69 1,265.00
42.50 803.75 272.67 1,636.04
116,066.88 4,704.77 720.00
274
STATE HIGHWAY DEPARTMENT OF GEORGIA
DETAIL OF EQUIPMENT PURCHASES YEAR ENDED JUNE 30, 1952
Lab Stock 1 Platform Scales 1 Torsion Balance 3 Sets 5M. Gram Scales
Sales Wayne Prison Branch 1 2-Ton Ford Truck
Total Equipment Accrual Basis
Accounts Receivable (Dept. of Corrections) Accounts Receivable 6-30-1952 Accounts Receivable 6-30-1951
Total Net Purchases (Cash Basis).
44.40 85.00 138.00
267.40
(--) 1,978.94 $ 1,779,435.30
30,260.13 -) 55,862.01 (--) 25,601.88
$ 1,753,833.42
(*)Sales to Dept. of Corrections charged to accounts receivable and collections from Dept. of Corrections for equipment credited to accounts receivable.
275
STATE HIGHWAY DEPARTMENT OF GEORGIA
DETAIL OF JUNKED EQUIPMENT SALES YEAR ENDED JUNE 30, 1952
Date
7-13-51 Albany Iron & Metal Co., Albany, Ga. Junked batteries and tires
8-13-51 W. H. Flanders Tire Co., Swainsboro, Ga. Part pay for junked tires
8-14-51 Highway Plans & Surveys, Atlanta, Ga. Sales of maps, period 7-7, 8-13-51
8-28-51 Durham Iron Co., Albany, Ga. Sale of scrap iron, batteries and radiators
9-19-51 Service Station Supply Co., Atlanta, Ga. Part pay for 135 junked tires @ 48c each Balance for 135 junked tires @ 48c each
9-20-51 Lew S. Crane, East Point, Ga. Deposit on sale of scrap iron, tires and batteries..
9-20-51 Atlanta Steel & Supply Co., Atlanta Deposit on sale of batteries and radiators
9-20-51 American Iron & Metal Co., Atlanta, Ga. Deposit on sale of signs and batteries
10-10-51 Service Station & Supply Co., Atlanta, Ga. Sale of 150 tires Sale of 174 tires Sale of 142 tires
10-10-51 The Loef Co., Athens, Ga. Sale of scrap metal
10-10-52 Durham Iron Co., Albany, Ga. Sale of 200 tons of iron.
10-18-51 American Iron & Metal Co., Atlanta, Ga. Bal. sale of scrap iron and batteries
10-18-51 Sinclair Refining Co., Atlanta, Ga. 1 1001b scrap grease drum
10-20-51 W. H. Flanders Tire Co., Swainsboro, Ga. Sale of bal. of 95 junked tires
10-29-51 Durham Iron Co., Albany, Ga. Bal. sale of scrap iron
11- 5-51 Leon Peebles, Soperton, Ga. 1 junked concrete mixer
11- 5-51 Atlanta Steel & Sup. Co., Atlanta, Ga. Bal. sale of 93 batteries and 11 radiators .
11- 5-51 Paul J. Gattlieb, Atlanta, Ga. Sale of 64 batteries and 11 radiators
11-14-51 Lew S. Crane, East Point, Ga. Bal. on scrap iron
11-14-51 Atlanta Steel & Sup. Co., Atlanta, Ga. Sale of 71 junked batteries
1- 2-52 H. Becker, Dealer, Thomaston, Ga. Part pay for sale of iron and metal
Amount
350.00 117.52
5.00 2,673.63
10.00 54.80 151.65 35.00 50.00 57.00 66.12 53.96 2,498.10 543.80 951.85 1.00 28.25 3,374.71 50.00 258.20 216.35 4,002.66 188.15 200.63
276
STATE HIGHWAY DEPARTMENT OF GEORGIA
DETAIL OF JUNKED EQUIPMENT SALES YEAR ENDED JUNE 30, 1952
Date
1- 2-52 Durham Iron Co., Albany, Ga. Sale of 130 batteries and 22 radiators^
1- 2-52 H. Becker, Dealer, Thomaston, Ga. Sale of 50 junked batteries
1-14-52 Atlanta Tire Mart, Atlanta, Ga. Sale of 242 tires and 1873 lbs. of tubes
1_14_52 Lew S. Crane, East Point, Ga. Bal. on iron, tires, batteries and radiators
2- 5-52 Lew S. Crane, Hapeville, Ga. Part pay on tires, iron and batteries
2- 5-52 Culp Iron & Metal Co., Rome, Ga. Sales tires, tubes and batteries
2- 5-52 Lew S. Crane, Hapeville, Ga. Bal. on tires, iron and batteries
2- 5-52 Toccoa Tire Co., Toccoa, Ga. Sale 180 tires, 148 tubes and 76 batteries
2-20-52 H. Becker, Dealer, Thomaston, Ga. Bal. on sale of scrap iron
3-10-52 Garrett Chev. Co., Milledgeville, Ga. 2 dump truck bodies
3-10-52 Albany Iron & Metal Co., Albany, Ga. 20 batteries, scrap iron and 320 tires
4_15_52 Lew S. Crane, Hapeville, Ga. Part pay for junk at Swainsboro shop
6- 4-52 Lew S. Crane, Hapeville, Ga. Bal. for junk at Swainsboro shop
6-17-52 Smith Tire Co., Atlanta, Ga. Part pay for tires and batteries
6-17-52 Lew S. Crane, Hapeville, Ga. Part pay for 100 tons scrap metal
6-17-52 American Iron & Metal Co., Atlanta Part pay for 120 batteries
6-17-52 Smith Tire Co., Atlanta, Ga. Part pay for 300 tires
6-17-52 Yancey Bros. Co., Atlanta 3 towing winches
Gross Sales--Junked Equipment Less: Cost of Dismantling and Cutting Up
Net Sales--Junked Equipment
Amount
$
477.20
153.00
148.62
3,106.33
2,368.85
260.90
7.76
327.96
3,726.35
100.00
251.74
120.00
1,804.11
25.00
285.00
300.00
40.00
1,200.00 ..$ 30,641.20
(--) 99.44
$ 30,541.76
277
STATE HIGHWAY DEPARTMENT OF GEORGIA
PAYMENTS TO CONTRACTORS YEAR ENDED JUNE 30, 1952
Acme Construction Co.
Alderman, Mr. and Mrs. Harmon
Alexander, Geo. C.
Alexander, Inc., S. J.
Alford, P. C.
Allcorn, Mrs. A. A.
Allen, J. T
Allen, Linzy
__._.
Allgood Bros., Contractors
American Sumatra Tobacco of Ga.
Anderson, Inc., W. T.
Anderson, E. B.
Anderson Hospital, Inc., Clinton _
Anderson, Mrs. C. R.
Anderson, W. M.
Andrews, Joe
Ansley, Harriett R.
I Anthony, A. M.
| Appling, W. R.
Archer, Mrs. Harrison
Arnold, T. L.
Atlantic Coast Line Ry. Co.
Atlanta Gas Light Co.
Atlanta & W. P. Ry. Co.
Attaway Constr. Co., J. G.
Babb, J. A.
Babb, Julian A.
Ballard, H. G.
Barber, Leo T.
Barnes, Mrs. L. P.
Barnett, W. H. .....
Barnett, M. H.
Barr, J. H.
Bartlett, Tom L.
Bartow Cy Forestry Unit ..
Barwick, Clemmie
Bass, Jas. C.
Batchelor, 0. B.
Batton, W. B
Beckham Const. Co., E. M.
Bedenbaugh, J. H.
Berry Estate, Mrs. Ella T.
Bivins, J. C.
Blount & Son, Geo. C.
Bolton, Mrs. Nellie
Bowe Contracting Co.
779,872.56 852.00 249.80
262,217.42 423.65 883.00 197.32 132.00
167,571.18 1,248.25
354,081.31 313.00 338.20 430.03 340.75 192.81 798.70 115.70 449.54 498.20 282.50
15,451.97 39,274.81
506.22 309,696.92
413.10 430.20 1,691.10 423,364.66 122.95 688.95 553.20 277.05 1,228.00
18.30 604.75 183.94
17.35 413.01 198,122.31 753.10 635.00
28.00 128,094.68
982.50 12,041.41
278
STATE HIGHWAY DEPARTMENT OF GEORGIA
PAYMENTS TO CONTRACTORS YEAR ENDED JUNE 30, 1952
Bowen, R. A. Boyd, J. A.
_
Brand, Mrs. I. E. _
Branch (M D), W. D
Brannan, Andrew
-
Brewer, Annie Laurie
Brown, Dave L Brown (Genl. Contr.), Harry
Brown, Est. M. T
Brown, Tasker
.....
Brown, Melville
Burks, J. L. & Alva
Burke, John H.
Bumum, B. B. iurtzT^W. -
__
Busbee, Mrs. J. H
Butler, Mr. & Mrs. G. A.
Caddell & Jackson
Cagle, W. C.
Cain, T. J Canoochee Elec. Memb. Corp.
Carey, Doctor F.
Carlton Contr. Co., Inc.
Carmack, C. M
Carroll Elec. Memb. Corp.
Carroll Contr. Co., M. J.
Central Ga. Elec. Membership Corp.
Central of Ga. Ry. Co.
Chambert, T. C.
Chapman, R. S. Chason, Gordon & R. F. Wheat
Cheatwood, C. H.
Chestatee Pyrites Co.
Chickamauga Tel. Co.
Childs, Mrs. Ben
Christian, W. R.
City of Atlanta (Water Wks. Dept.)
City of Augusta
City of Blackshear
City of Dublin
City of Ft. Valley
City of Macon
City of McDonough
City of Thomaston
City of Warner Robins
City of Waycross
$ 306,781.51 189.00 824931..6867
43.00
1,503.22 48,261.84 103,904.96
i'586-40 213750..6100
520.42 136.80 1,649.05
109,814.19
238.00
84,187.65 18-10
579-25 283.68 929.50
36,408.92 1.082.00 8,238.08 247,702.50
899.87 45,547.45
1,149.00 171-79 338.50 435.60 102.00 65.00
1,064.20 1,192.50 29,421.61 25,666.09 13,224.50 1,758.78 9,612.25 3,414.95
250.00 22,540.00 59,165.39 32,111.61
279
STATE HIGHWAY DEPARTMENT OF GEORGIA
PAYMENTS TO CONTRACTORS YEAR ENDED JUNE 30, 1952
Claussen-Lawrence Constr. Co. Claxton, J. C. Clayton, J. W. Clegg, P. C Cobb Constr. Co., W. L. Coffee Constr. Co. Colbert, W. A. Collins, Joe Compton, N. A. Cornell-Young Co. Couch, W. P. Couch, Bruce E. Coweta-Fayette Elec. Memb. Corp. Crawford, Chas. R. Crisp Co. Power Commission Crow, J. S. Crowell Constr. Co. Crummey & Crummey Cullers, Mrs. T. W. Currahee Constr. Co., Inc. Davis, R. P Davis, C. L. & H. L. Davis, Frank L. Davis, Hugh P. Dennard, Arthur L. Dept. of Corrections Dick, Rufus Dickey, R. L. Dickerson, R. M. Dickerson, R. W. Dillard, A. B. Dixie Constr. Co. of Ga., Inc. Dixon, Hazel B. Dobbins, W. N. & Helen Turner Est. Doughtry, J. Carl Doughtry, Roy R. Douglas, Mrs. Ida Dubberly, C. E. Dunaway, W. T. Dunn Constr. Co., Cecil H. Eason, Mrs. Alice V. Eason, L. W. Eaves, Fred B. Edenfleld, A. B. English, Robert T. Epps Brothers
681,642.40 336.75 200.00 401.70
339,924.84 668,332.07
830.50 77.50
407.50 278,630.09
654.60 442.25 857.24 1,844.24 7,737.33 327.00 6,126.33 199,142.25 927.87 107,435.88 826.50 1,107.75 3,216.93 1,150.80 515.25 932,607.77 320.10 712.11 309.20 736.95 613.12 296,365.12 537.80 586.75 961.17 720.55 184.50 279.25 788.72 202.40 908.75 590.50 307.00 2,218.07 280.50 21,297.88
280
STATE HIGHWAY DEPARTMENT OF GEORGIA
PAYMENTS TO CONTRACTORS YEAR ENDED JUNE 30, 1952
Everett, Mrs. L. A
Fales, R. J. Farr, Jr., J. R Farrar, T. A Faust, III, W. Z Fargason, C. W. Fisher, Jr., W. M. Flint Elec. Mem. Corp. Florence Constr. Co., W. L
Floyd, W. G. Fossett, R. J. Foster, D. T. & W. M. Johnson Foster, Jr., M. D Fountain, T. L. Fountain, H. A. Funderburke, W. D Funkhouser Co., The
Gailey, J. B. Gallman, H. E. Garland, James Garrett, G. T. Garrison Const. Co.
Gary, O. W Gary, Elizabeth Gay & Keith Gentry & Thompson Georgia-Alabama Paving Co. Georgia-Southern & Fla. Ry. Co Georgia Power Co. Georgia Continental Tel. Co. Georgia R. R. & Bk. Co Georgia Railroad Gibson Constr. Co., J. B
Gibson, Gus Glass (Grading Contr.), Albert
Goddard, W. I. Godwin, Kneely Gordon Lumber Co., Mose
Grading, Inc. Grady Cy Elec. Memb. Corpn.
Graves, C. S Green, Carl Groover, E. F Hale, R. G Hall, Blake Hanes, Mrs. W. L.
-$
625.00
84.49
813.00
292.20
1,397.11 288-50
1,414.30 2,013.41 212,274.52
301-27 500.50
83.06 630.50
295-50 442.75
606.91 1,675.00
900.00
780-00 181.00 1,466.92 31,416.77 2>715-70 1,364.75 416.77
6,490.98 202,203.48
28,256.81 48,435.67
988.90 644.90 8,817.57 227,878.68 308-75 36,932.94
605.80 1,003.80 --- 109,620.39
1,163.16 4,342.46
1.257.97 619.60
332,158.42 ^-^
12801
266.47
281
STATE HIGHWAY DEPARTMENT OF GEORGIA
PAYMENTS TO CONTRACTORS YEAR ENDED JUNE 30, 1952
Happ, Stephen T. .__
Harbin, Jr., Grover _
Hardman Farms
Hardaway Contr. Co.
Harris, Lillie
Hart Cty Elec. Memb. Corp.
Hart, Charles
Hatcher & Morrow
Haugabook Oscar
'.
Hawkinsville Tel. Co.
Hayes Jr. C. F.
Haynes, L. O.
Hendrix, H. D.
Hines Constr. Co., Inc., E. H.
Hinson, C. E.
Hodges, H. L.
Holcomb, F. P.
Holbrook, W. M.
Holland Constr. Co.
Holliday Constr. & Roy Seay Const. Co.
Holtzclaw, J. B.
House, Mrs. P. S.
Howard, C. B. _
Hudson, S. H.
Hudson's Sons, E. A.
Hutcheson, Linton
Interstate Land & Imp. Co.
Irwin Cty Elec. Mbr. Corpn. .
Jackson, Alton
Jackson, H. C.
Jackson Elec. Memb. Corpn.
Jackson, A. D.
Jackson, W. R.
Jeffares, Jr., A. T.
Jandon, Earl
Jeffares, S. E.
Jackson, Wayne
Jackson, J. N.
James, B. H.
Jarrard, L. V.
Jefferson Constr. Co.
Jefferson Co. Elec. Mbr. Corpn.
Johnson, Doyle
Johnson, DeWitt
Johnson, Mrs. Perry
Johnson, Hubert
829.14 42.25 536.00
92,495.97 124.05
3,184.14 92.68
121,588.46 17.20 32.00
758.20 163.03 152.55 1 ,097,379.27 750.00 1,369.80 326.50 419.40 155,175.65 6,133.50 121.10 176.77 446.50 909.00 1 ,099,098.25 501.50 177.50 628.44 98.10 400.15 11,942.02 602.22 900.00 288.37 1,101.42 195.52 41.30 1,225.21 1,145.52 404.30 85,934.43 1,772.18 673.84 941.32 1,559.50 184.25
282
STATE HIGHWAY DEPARTMENT OF GEORGIA
PAYMENTS TO CONTRACTORS YEAR ENDED JUNE 30, 1952
Jones & Co., B. L
Jones, Clarence C.
Jones, C. C.
Jones, W. Bernard
Jordan Const. Co., J. E.
Jordan, Roy V.
Jordan, James L.
Kay, J. C.
Keaton, P. H.
Kelley, Mrs. A. E.
Kelly & Bradfield Constr. Co.
Kemp, C. E.
Kinchens, Henry
Kirk, Mrs. W. H
Kirk, W. P.
Knight Estate, Fred W.
Knighton, W. H. & C. T. Knighton
Knox Bros., Inc.
Krauss, Roy W.
Lamb, Jr., T. D
Lanahan, James T.
Lanier, Wiley
Lanier, Harold S, Leo S. & Roger L.
Law -- Contractor
Lawyers Title Ins. Co.
Ledbetter-John son Co.
Lee, Mrs. Maggie
Lee, C. R.
Lee, R. B.
Lee, Mrs. J. B.
.
Lee, Henry A.
Lee, Rosia Baker
Lester, Mrs. Lizzie H.
Little Ocmulgee Elec. Mem. Corpn.
Logan, Howard P.
Lokey Contr. Co., George
Lombard, Mrs. R. H. & A. O. Lombard
Lothridge Brothers
Lothridge Bros.--Gentry & Thompson
Lowery, Russell H
Luffman, Steve W.
Lumsden, T. B
Lyle Constr. Co., C. M.
McClung, R. P.
McClumb, Mrs. J. L.
McCord, D. L.
$ 92,190.37 45,572.39 903.30 6,735.20 101,128.02 113.05 184.37
59,047.83 2,249.45
47.75 268.65 1,465.40 371.92 392.17
789.22 2,871.05 1,112.70 85,733.82
701.30 _ 459,406.22
856.00 1,634.80 2,025.50 23,577.08 1,650.00 933,633.31
945.75 2,520.96
258.25 1,415.61
98.37 1,146.60
677.92 1,672.17 1,025.60 2,100.00
160.00 299,884.25 142,414.65
2,240.03 1,037.50
144.52 209,525.38
345.01 638.75 521.55
HH
283
STATE HIGHWAY DEPARTMENT OF GEORGIA
PAYMENTS TO CONTRACTORS YEAR ENDED JUNE 30, 1952
McCurry, Mrs. Pauline Mclntosh Paving Co. _ McMath Constr. Co., Hugh ... McMeekin Constr. Co. MacDougald Constr. Co. MacDougald-Warren Co., Inc. Maddox, L. H. Main, Robert T. Manly Constr. Co., J. D. Marietta Constr. Co. Marion Constr. Co. Martin, C. I. Mason, Luther Matthews, J. W. Matthews, Miss Maybelle Matthews, Vera C. Maxey, J. C. Maxwell, Edgar J. Middle Ga. Elec. Mbr. Corpn. Milan Tel. Co. Miller, Guy Miller, Leland S. Mitchell, Mrs. W. I. Monaghan, Inc., John Montezuma Nat'l F. L. Assn. & Edward H. Rumph
Moody, L. R. Moore, Mrs. 0'. G. Moore, R. D. Morton, Charlie J. Murchison, Mrs. D. C. Murphy, H. C Murray, B. L. Muse, 0. B. Nash Contr. Co. Nashville, Chattanooga, & St. L. Ry. Co.
Neel, R. H. New Effie Newton Co., Henry Noble, J. M. Noland, J. T. & Emory Noland
Norrell, W. E North Ga. Elec. Mbr. Corp. Ocmulgee Constr. Co. Oconee Elec. Membership Corpn. Okefenokee Rural Elec. Mbr. Corpn. Oxford Constr. Co.
1,163.50 7,141.50 46,709.32 37,172.35 654,581.64 126,844.46
892.50 192,613.96
1,575.00 46,629.14 102,990.26
95.00 184.50 711.75 318.50 188.25 357.75 2,506.30 482.16 140.00 308.55
56.50 256.27 150,272.69 1,375.00 3,711.40
78.80 2,114.20
676.25 889.30 268.20
89.75 134.10 44,302.66 82,581.73 262.92 1,035.50 405,849.90 613.37 343.30 2,357.60 816.06 354,402.49 573.45 406.86 122,281.33
284
STATE HIGHWAY DEPARTMENT OF GEORGIA
PAYMENTS TO CONTRACTORS YEAR ENDED JUNE 30, 1952
Pafford, Jr., H. M. Palmer, L. L. Parker, G. E. Parker, Rosa R. _ Pataula Elec. Memb. Corpn. Patterson, J. L. C. Patterson, Mrs. Letha Patterson, Mrs. H. B. Peaver, Jr., M. C. Pinehurst Tel. Co. Plunkett, J. E Pope, John A. Pounds, Jere B. Powell, Lee Price, Lizzie Pulliam, Grady Purvis, T. L. Rambo, C. J. Raybon, Mrs. S. C. Reese, B. L. Reeves, E. B. Reynolds Telephone Co. Rhodes, C. L. Riner, Jr., M. T. Roach, H. B. _ Roberts, J. L. Robinson Constr. Co., W. L. Rogers, C. P. Rogers, Paul Rowland, W. W. Rumph, Edward H. Rushin Contr. Co., Inc., J. Frank R. & R. Construction Co. Satilla Rural Elec. Mbr. Corp. __ Saunders & Perkins Scudder, J. N. Savannah Elec. & Power Co. Sawnee Elec. Mbr. Corpn. Scott Constr. Co. Seaboard Air Line Ry. Co. Seaboard Constr. Co. Searing & Co., Glen G. Segars Constr. Co. Seminole Telephone Co. Sewell Estate, John W. Shaw, Jas. S. _
..$ 297,622.45 1,019.47 320.92 453.20 641.00 176.00 157.90 148.42 1,168.45 65.00 196.25 695.55 142.25 131.70 93.35 290.00 1,484.34 884.70 1,092.25 640.25 569.55 184.00 69,575.56 448.75 486.50 79.60
266,971.69 201.00 18.00 86.70 416.55
6,203.61 94,737.26
1,926.94 6,131.34
70.95 135.00 955.99 262,423.45 15,813.88 168,619.27 238,487.40 4,979.67
81.00 49.25 950.00
285
STATE HIGHWAY DEPARTMENT OF GEORGIA
PAYMENTS TO CONTRACTORS YEAR ENDED JUNE 30, 1952
Shepherd Constr. Co., Inc. Shirah, Nathan Sibley, Josiah Signal Constr. Co. Simmons, M. L. Sims, P. L. Slack, S. B Slash Pine Elec. Membr. Corpn. Sloan Constr. Co. Smith, Mrs. Billie H. Smith, E. Jack Smith, H. G. Smith, R. T. Smith, R. W. Smith, B. H. Smith, Zach Smith, Lewis Snapping Shoals Elec. Memb. Corpn. Solomon, O. W. Somers Constr. Co. _ Southern Bell T. & T. Co. Southern Railway Co. Southern Kraft Timberland Corpn. Southland Construction Co. Speagle, J. O. Staples, Earl State Constr. Co. Steefe Constr. Co., Hugh Stephens, Judge Stevens, Jr., A. P. Still, T. E. Still, R. B. Still, Ralph H. ... Strickler, G. L. __ St. Regis Paper Co. Sumter Elec. Memb. Corp. Tanner Constr. Co. .... Terry, A. F. Thaxton, Rollin L., Sr. Thomas, Mrs. Mattie . Thomas, Homer Thomason Constr. Co. Thomason Co., C. Y. Thompson, Mrs. M. E. Thompson, George Three-Notch Elect. Memb. Corpn.
597,357.95 541.50 950.00
15,276.60 1,447.20
896.60 3,179.78
878.02 3,594.07 4,767.70 340,726.43 752,628.33 926,325.36
96.10 592.27 758.00 558.70 1,669.02 413.90 69,081.61 50,100.63 111,236.18 500.00 57,446.33 220.06
13.50 22,658.32 543,824.04
4,358.90 590.60 217.45 339.00 686.70
147,088.61 1,213.80 186.82
49,969.54 74.30 945.40
383.60 33.20
86,827.47 10,299.74
312.25 310.50 1,444.69
286
STATE HIGHWAY DEPARTMENT OF GEORGIA
PAYMENTS TO CONTRACTORS YEAR ENDED JUNE 30, 1952
Tidwell, Jr., W. J Tillman, T. M. Tri-County Elec. Memb. Corpn. Troup Cty Elec. Membr. Corp Trussell Const. Co. Turner, W. W. Turner, Mrs. J. P. Underwood, J. A. Varner, Sr., John J. Varner, Sallie Kate Virginia Bridge Co. Wainer Constr. Co., Inc. Walden, Mrs. Vida Walker, C. W.
Walker, George Wall, R. H. Wallace, C. L. Wallis, J. S. Walton Elec. Membership Corpn. Wannamaker & Wells, Inc. Warwick Power & Tel. Co. Wash, J. A. Washington Cty. Elec. Mbr. Corpn.
Watson, Leland Watson, Ebbie W Weese & Weeks Const. Co. Wessinger, C. T Western Union Tel. Co. Wheatley, C. H. Wheatley, J. C. Wheeler, T. W. Whitaker, L. B. Whitehead, W. J. Whitlock, J. B Wilkes, Mrs. Sallie C. Williams, S. H. Williams, Mrs. Edna Williamson, Clyde Williamson, C. M.
Wills, J. G. _ -Wilson, M. J. Wilson, W. A. Wilson, D. L. Wimpy, A. G Wise, G. O Wood, Mrs. G. W.
$ 312,919.62 696.37
1,722.52 3,102.82 57,623.75
300.30 1,128.60
755.86 405.82 349.90 51,313.50 381,308.98 1,044.25 345.37
136.70 814.00 750.20 155.40 3,358.44 19,630.28 1,574.63
30.75 100.50
391.00 1,820.70 139,503.97
181.85 3,406.23 75,491.90
47.00 16.25 232.00 264.00 76.90 1,572.75 2,332.20
4.90 330.22 1,476.82
694.00 155.50
86.50 275.55 63,240.05 789.20 764.32
287
STATE HIGHWAY DEPARTMENT OF GEORGIA
PAYMENTS TO CONTRACTORS YEAR ENDED JUNE 30, 1952
Woodall Co., Inc., M. R Woodward Lentz Constr. Co Wright Contracting Co. Wright, Newman Wright, Lois Yeals, H. S. Yearwood, J. P.
Total Payments to Contractors
$ 360,719.36 99,055.31
1,574,480.14 2,502.40 2,149.56 186.60 100.50
$ 24,769,975.84
K
288
STATE HIGHWAY DEPARTMENT OF GEORGIA
PAYMENTS TO CONTRACTORS YEAR ENDED JUNE 30, 1952
COUNTIES AS CONTRACTORS
Appling
Atkinson
Bacon
Baker
Baldwin
Banks
Barrow
Bartow
Berrien
Bibb
Bleckley
Brooks
1
Bryan
Bulloch
Burke
Butts
Calhoun
Candler
Catoosa
Chatham
Chatooga
Cherokee
Clarke
Clay
Clayton
Clinch
Cobb
Coffee
Colquitt
-
Columbia
Cook
Coweta
Crisp
Dawson
Decatur
DeKalb
Dodge
Dooly
Dougherty
Douglas
Early
Echols
Effingham
Elbert
Emanuel
$
-------
--
32,669.96 30,376.03
6,000.00 91,261.09 14,070.42 25,550.17 41,851.70
259.68 15,717.69 160,237.07 208,069.46 24,032.53 18,587.64 9,994.94 39,966.83 50,590.00 14,390.76
9,559.43 4,697.72 8,074.05 12,205.91 15,292.82 70,348.60 42,314.40 80,387.57 42,914.97
70,256.02 1,046.40
88,357.00 26,771.70 15,804.89 66,257.82 56,518.60 18,841.31
2,818.53 79,379.36 70,637.98 23,410.62 16,936.48 37,267.49 14,388.50
2,587.75 44,873.05 61,912.49 77,879.11
289
STATE HIGHWAY DEPARTMENT OF GEORGIA
PAYMENTS TO CONTRACTORS YEAR ENDED JUNE 30, 1952
COUNTIES AS CONTRACTORS (cont'd)
Fannin Fayette Floyd Forsyth Franklin Fulton Gilmer Glascock Glynn Gordon Grady Greene Gwinnett Habersham Hall Hancock Haralson Harris Hart Heard Henry Houston Irwin Jackson Jasper Jefferson Jenkins Johnson Jones Lamar Laurens Lee Liberty Lincoln Lowndes Lumpkin McDuffie Mclntosh Macon Madison Marion Meriwether Miller Mitchell .. Monroe
76,562.29 90,707.81 31,239.92
976.00 76,671.30
9,896.57 99,458.46 17,118.05
6,022.80 23,594.24 104,571.01 23,644.17 38,070.46 15,926.53 30,824.58 16,268.98 21,018.05 114,833.53 35,182.84 10,512.64 28,347.76 41,669.01 10,243.11 7,827.82 27,312.77 100,120.66 5,368.82 12,212.61 8,338.27 94,306.20 31,268.37 52,555.72 47,666.93 11,310.58 43,593.48 50,480.39 11,499.31 17,148.76 20,952.24 84,040.20 52,937.15 22,748.45 16,346.61 18,213.65 134,203.36
290
STATE HIGHWAY DEPARTMENT OF GEORGIA
PAYMENTS TO CONTRACTORS YEAR ENDED JUNE 30, 1952
COUNTIES AS CONTRACTORS (cont'd)
Morgan Murray Muscogee Newton Oconee Oglethorpe Paulding Pickens Pierce Pike Polk Pulaski Putnam Quitman Rabun Randolph -- Richmond _ Rockdale Schley Screven Seminole Spalding Stephens Stewart Sumter Talbot Taliaferro -- Tattnall . Taylor Telfair
Terrell Thomas Tift Toombs Towns Troup -- Turner Twiggs Union Upson Walker Walton Ware Warren Washington
51,204.55 12,022.28 12,630.08 56,069.00 51,313.91 50,345.00 13,418.89 18,534.75 20,808.78 23,647.00
8,728.00 22,496.57 21,313.63 29,720.71
2,183.16 16,506.55 15,575.89 32,236.70
6,354.18 14,164.82 26,748.29 69,138.60 54,604.33 35,234.64 90,404.46 29,381.86
9,585.73 31,402.35 49,665.37 218,649.70 66,916.61 36,211.17
1,202.55 36,402.71
6,235.50 71,066.97 24,035.42 33,751.36
7,585.27 20,477.59 29,811.52 26,281.76 27,187.79 21,568.11 41,649.31
291
STATE HIGHWAY DEPARTMENT OF GEORGIA
PAYMENTS TO CONTRACTORS YEAR ENDED JUNE 30, 1952
COUNTIES AS CONTRACTORS (cont'd)
Webster Wheeler White Whitfield Wilcox Wilkes Wilkinson Worth
Total Payments to Counties.
33,201.46 49,042.02 67,843.55
9,949.62 43,527.55 37,414.14 26,631.07 15,765.57
$ 5,467,027.40
NON-CASH PARTICIPATION
Atlanta Coast Line Railroad Co.. Central of Georgia Railway Co... Ga. Sou. and Fla. Railway Co Seaboard Air Line Railway Co... Southern Railway Co
Total to Contractors and Counties.
1,495.98 1,667.30 1,403.44 1,095.47 2,632.61
8,294.80
$ 30,245,298.04
SUMMARY
Maintenance Construction
__....$ 521,422.08 29,723,875.96
$ 30,245,298.04
292
STATE HIGHWAY DEPARTMENT OF GEORGIA
ANALYSIS OF CONSTRUCTION ALLOTMENTS YEAR ENDED JUNE 30, 1952
NEW WORK COMMERCIAL CONTRACTORS
293 Advertised Projects 31 Extension Agreements
% 29,612,515.53 212,250.47 $ 29,824,766.00
NON-COMMERCIAL CONTRACTORS
419 Contracts with Counties
%
227 Agreements with Public Utilities (Reimb.)-
30 Contracts with State Dept. of Cor
__
1000 Total New Contract Work
Add: 264 Allotments for New Projects by State Forces
7,023,794.35 682,621.16 941,961.64
8,648,377.15 $ 38,473,143.15
5,750,088.26 I
1264 Add:
Allotments for Costs incident to above but
not a part of the contract:
Engineering Supervision
$
Purchase of Soil Pits
Purchase of Rights of Way
3,816,631.55 382,675.00
1,092,894.90
5,292,201.45 I
Add:
Total Allotment for all New Work initiated in fiscal year ended June 30, 1952
Net Allotments to cover additional costs to cover overrun and underrun adjustments on contracts which were begun prior to July 1, 1951 and which are not subject to 20% limitations as extension agreements
$ 49,515,432.86 f 724,346.67
Grand Total Construction Allotments for Fiscal Year Ended June 30, 1952
$ 50,239,779.53 I
ANALYSIS OF ABOVE ALLOTMENTS BY FUNDS
Work Begun During Current Year
Prior Years Programs
Type of Funds
By Contract
State Forces
All Work
Total
State Funds Federal Funds _ Other Funds
$30,943,846.15 $ 5,750,088.26 $ 1,084,334.97 $37,778,269.38
11,104,703.90
--360,751.12 10,743,952.78
1,716,794.55
762.82 1,717,557.37
Totals
$43,765,344.60 $ 5,750,088.26 $ 724,346.67 $50,239,779.53
Vi
COUNTY
Appling Atkinson Atkinson Bacon Bacon Bacon Bacon Baker Baldwin Baldwin Baldwin Barks Barrow Barrow Barrow Barrow Barrow Barrow Barrow Bartow Ben Hill Ben Hill Ben Hill Berrien Bibb .- -
x
CONSTRUCTION PROJECTS AWARDED ON ADVERTISED COMPETITIVE BIDS TO COMMERCIAL CONTRACTORS
YEAR ENDED JUNE 30, 1952
F S PR F F PR SAP S PR F S S PR PR PR PR PR PR PR FI PR S PR S
U
PROJECT
38-1 (1) 594 (2) 1319A(1) 2-1 (2) 38-1 (1) 1383 (1) 1817D(3) 511 (2) 69C(1) 89-1 (3) 781 (3) 993 (1) 585 (3) 586 (2) 1412 (2) 1413A(2) 1414 (2) 1415A(2) 1416B(2) 484 (4) 384A(3) 539 (3) 1213A(1) 553 (3) 37-1 (1)
DATE
3-52 5-52 2-52 3-52 3-52 9-51 2-52 10-51 7-51 9-51 9-51 7-51 12-51 12-51 12-51 12-51 12-51 12-51 12-51 5-52 3-52 10-51 10-51 5-52 9-51
CONTRACTOR
Scott Construction Co. ____. Leo T. Barber E. F. Groover Scott Construction Co. __. Scott Construction Co. ___ R. A. Bowen Holland Constr. Co. Caddell & Jackson T. D. Lamb Hugh McMath Constr. Co. Harry Brown Mose Gordon Lumber Co. . Acme Constr. Corp. Acme Constr. Corp. Acme Constr. Corp. Acme Constr. Corp. Acme Constr. Corp. Acme Constr. Corp. Acme Constr. Corp. H. G. Smith Ocmulgee Constr. Co. Crummey & Crummey _____ Crummey & Crummey Coffee Constr. Co. Cornell Young Co.
AMOUNT
71,844.87 69,650.00 46,896.35 275,341.04 262,112.67 74,157.29 62,697.66 182,555.81 103,160.17 197,099.52 17,211.60 133,523.08 13,408.98 4,226.03 12,991.72 8,622.56 10,696.79 13,686.86 6,316.24 269,580.00 26,109.25 81,414.63 24,485.30 77,795.30 307,328.22
i>Hn
H H
I
O H
>O
50 H
3
H Z H O O H O 50 O
CO
co
COUNTY
Brooks Bulloch Bulloch Burke Burke Burke Burke Butts Calhoun Calhoun Calhoun Calhoun Camden Camden Candler Candler Carroll Carroll Carroll Carroll Carroll Carroll Carroll Catoosa _ Charlton _
CONSTRUCTION PROJECTS AWARDED ON ADVERTISED COMPETITIVE BIDS TO COMMERCIAL CONTRACTORS
YEAR ENDED JUNE 30, 1952
SAP PR S
SAP SG S PR S PR --S PR
SAP SAP
PR PR PR PR
S PR PR PR PR PR ....SARE -S
PROJEC T
1960E (4) 255 (2) 733 (2) 594 (2) 807 (1) 807 (3) 1369 (1) 1573 (3) 358B(2) 526 (3)
1085A(3) 1661A(1) 1215B(2) 1080 (2)
72 (6) 912 (6) 526 (2) 692 (6) 1239 (1) 1360 (1) 1376 (1) 1377 (1) 1405 (1) 1774 (5) 618 (2)
DATE
3-52 8-51 10-51 8-51 8-51 5-52 8-51 5-52 7-51 12-51 7-51 12-51 10-51 9-51 3-52 7-51 9-51 10-51 8-51 8-51 9-51 9-51 10-51 2-52 3-52
CONTRACTOR
Dixie Constr. Co. Dixie Constr. Co. J. G. Attaway Constr. Co. Hatcher & Morrow Signal Constr. Co. Claussen-Lawrence Co. ... Hatcher & Morrow G. H. Law Contractor __ Albert Glass Contractor Leo T. Barber Ocmulgee Constr. Co. .-- Leo T. Barber G. C. Blount & Son Seaboard Constr. Co. T. D. Lamb, Jr. ... T. D. Lamb, Jr. W. C. Sheppherd Co., Inc. Lothridge Bros. Dixie Constr. Co. Dixie Constr. Co. Shepherd Constr. Co. Shepherd Constr. Co. Lothridge Bros. Mclntosh Paving Co. J. D. Manly Constr. Co.
CO
AMOUNT
H
82,690.00 W
m 39,409.03
124,044.42 20,640.00
O a
9,900.00 132,339.09
5 >
><
o 4,757.00
33,169.60 H
68,704.89 >
36,770.89
P3 i-3
s 19,196.95
32,229.11
72,949.51 H 55,417.76 O 17,251.93 3
94,015.30 1*1
2,193.87 O 168,395.74 SS
14,129.20
25,726.45
24,128.91
20,954.19
194,982.68
167,013.24
103,022.30
COUNTY
Charlton Chatham Chatham Chattahoochee Chattahoochee Chattahoochee Chattahoochee Chattahoochee Chattooga Chattooga Cherokee Cherokee Cherokee Clay Clayton Clayton Clayton Clayton Clayton Clayton Clayton Clayton Clinch Cobb Cobb ----.
'
CONSTRUCTION PROJECTS AWARDED ON ADVERTISED COMPETITIVE BIDS TO COMMERCIAL CONTRACTORS
SAP SG FI
SAP SAP
PR SAP SAP SARE
S PR
S S PR FI PR S SARE PR PR SAP SAP PR SAP SAP
PROJEC r
1215A (i) 1489 (i) 2577 (i)
577 (4) 577 (5) 1297 (2) 1826 (2) 1849B (2) 805 (5) 1597 (1) 337A (4) 828 (2) 828 (2) 1085A (3) 86-1 (2) 571 (2) 867 (1) 972 (3) 1056 (2) 1367 (1) 1824 (3) 1839 (4) 756 (5) 1671 (6) 1733 (6)
YEAR ENDED JUNE 30, 1952
DATE
3-52 8-51 2-52 10-51 10-51 10-51 10-51 10-51 2-52 12-51 10-51 10-51 12-51 7-51 12-51 9-51 2-52 12-51 9-51 10-51 7-51 7-51 9-51 7-51 3-52
CONTRACTOR
J. D. Manly Constr. Co. Signal Constr. Co. McMeekin Constr. Co. Coffee Constr. Co. Coffee Constr. Co. Coffee Constr. Co. Coffee Constr. Co. Coffee Constr. Co. Duval Eng. & Constr. Co. Ledbetter & Johnson Contrs. E. A. Hudsons Sons W. L. Cobb Constr. Co. State Constr. Co. Ocmulgee Constr. Co. Hugh Steele Constr. Co. Hugh Steele Constr. Co. Hugh Steele Constr. Co. S. J. Alexander Co. Hugh Steele Constr. Co. E. H. Hines S. J. Alexander Co. McDougald & Warren, Inc. G. C. Blount & Son G. L. Strickler G. H. Law Contr, .
AMOUNT
>
I
65,046.05 H
....
15,400.00 310,643.74
K
21,991.00
....
3,223.50 28,169.93
3 >
2,215.50 n
2,268.00 H
. ......
316,540.03 >
56,985.51
35,979.72 H3
105,976.45
30,896.00 H 25,447.13 O 583,401.82 *i
....
27,651.88
139,859.54 102,949.09
o o w
18,326.00
62,464.38
76,995.60
79,314.86
49,809.08
77,128.29
61,577.94
COUNTY
Coffee Coffee _ Colquitt Co'umbia Cook Cook Crawford Crawford Crawford Crisp Crisp Crisp Dade Dade Dade Decatur Decatur Decatur DeKalb DeKalb Dodge Dooly Dooly Dooly Dougherty
CONSTRUCTION PROJECTS AWARDED ON ADVERTISED COMPETITIVE BIDS TO COMMERCIAL CONTRACTORS
YEAR ENDED JUNE 30, 1952
PR - SAP
SAP S
PR PR PR SAP SAP PI --SAP ___.SAP
S ....SAP -SAP
PR PR PR
FI SARE
SAP FI PR PR AU
279 (7) 1711A(8) 1736D(6)
798 (2) 839B(3) 1228A(3) 1232B(1) 1237A(1) 1720 (7) 1-2 (1) 1698A(8) 1808B(5) 812 (1) 1062B(4) 1062B(5) 355 (6) 355 (8) 1353 (1) 46-1 (2) 857 (6) 1740A 4) 1-2 (1) 102 (3) 1326 (1) 6-2 (2)
3-52 9-51 9-51 12-51 5-52 5-52 9-51 10-51 8-51 7-51 5-52 12-51 8-51 7-51 10-51 7-51 9-51 7-51 9-51 2-52 9-51 7-51 3-52 7-51 12-51
CONTRACTOR
Ocmulgee Const. Co. Crummey & Crummey W. J. Tidwell, Jr. E. F. Groover Marion Contracting Co. Marion Contracting Co. Glen G. Searing & Co. E. F. Groover Dixie Constr. Co. Acme Constr. Co. Acme Constr. Co. Garrison Constr. Co. Ledbetter & Johnson Contrs. Ledbetter & Johnson Contrs. Ledbetter & Johnson Contrs. J. B. Gibson Constr. Co. E. F. Groover Tanner Constr. Co. Robert T. Main Co. Shepherd Constr. Co. Coffee Constr. Co. Acme Constr. Corp. Acme Constr. Corp. Ocmulgee Constr. Co. Coffee Constr. Co
to to OS
AMOUNT
w H
>
29,439.94
H W
38,789.50 HI
34,428.00 o
83,107.37 X
21,391.71 36,403.16
$>
48,086.43 d 87,225.66 K
15,723.40 113,775.14
>so
75,794.32 S
45,119.93 |2j 169,367.29 H
84,782.71 24,876.00
O ^
179,687.20
44,186.08 71,828.60
osoo
123,068.64
38,324.53
30,542.47
97,939.39
37,860.00
62,800.75
589,743.23
COUNTY
Early Early _._ Echols Effingham Elbert _ Elbert Elbert Emanuel Evans Evans Evans Fannin Payette Fayette Fayette Floyd __. Forsyth Franklin Franklin Fulton Fulton . Fulton Fulton Fulton . Fulton
CONSTRUCTION PROJECTS AWARDED ON ADVERTISED COMPETITIVE BIDS TO COMMERCIAL CONTRACTORS
YEAR ENDED JUNE 30, 1952
S SAP -SAP
S PR
S SAP
S _....PR
PR SAP
S PR
~_.S PR ......SAP PR
S S AF __UI _UI AUI S SAP
PROJECT
1192 (2) 1226 (1) 1219A(1)
722 (3) 1331 (3) 1342 (1) 1575 (8)
709 (2) 151A(7) 1456 (1) 1378A(2) 854 (1) 571 (2) 750 (1) 1367 (1) 996C(3) 1345 (2) 891 (1) 1978B(4) 1-5 (3) 536 536 (9) 536-28 (8) 750 (1) 1993 (6)
DATE
9-51 7-51 8-51 9-51 2-52 7-51 5-52 2-52 3-52 3-52 7-51 2-52 9-51 8-51 10-51 8-51 12-51 2-52 3-52 3-52 7-51 12-51 2-52 8-51 7-51
CONTRACTOR
Crummey & Crummey Mose Gordon Lumber Co. Marion Contracting Co. J. G. Attaway Constr. Co. G. C. Blount & Son W. L. Robinson Constr. Co. E. H. Hines Ocmulgee Constr. Co. Saunders & Perkins J. D. Manly Constr. Co. T. D. Lamb, Jr Ledbetter & Johnson Contrs. Hugh Steele Constr. Co. E. H. Hines E. H. Hines Ledbetter & Johnson Contrs. W. Bernard Jones Thomason Constr. Co. M. R. Woodall Co., Inc. George W. Burtz MacDougald Constr. Co. MacDougald Constr. Co. Wright Contracting Co. E. H. Hines MacDougald & Warren, Inc.
AMOUNT
98,949.90 80,145.42 161,242.69 89,825.39 81,731.70 109,350.32 124,734.50 47,709.84 49,381.95 48,048.09 89,067.33 238,252.76 48,106.72 151,937.81 13,097.37 121,562.50 71,462.07 58,219.25 26,095.09 371,405.00 1,497,578.23 1,083,237.01 1,658,987.38 3,895.84 45,560.21
H
!*
H H
td
HH
a 3
M H "0
>
73
g
O "0
o o w
to to <1
COUNTY
Fulton Glascock Glascock Grady Grady Gwinnett Gwinnett Gwinnett Habersham Hall Hancock Hancock Hancock Haralson Haralson Harris Hart Hart Hart Hart Heard Henry Henry Henry Henry
CONSTRUCTION PROJECTS AWARDED ON ADVERTISED COMPETITIVE BIDS TO COMMERCIAL CONTRACTORS
YEAR ENDED JUNE 30, 1952
SAP SAP SAP
PR SAP SARE
S PR PR
S S SAP SAP S PR SARE -S SAP SAP SAP S PR SAP SAP S
PROJECT
1993 (7) 694A(3) 1718B(2) 1089 (2) 1864A 857 (6) 1235 (2) 1286 (1) 241 (3) 1238 (2) 787 (1) 964B 1230B(1) 836 (1) 1405 (1) 1809A(2) 897 (2) 1872A(4) 1872A(4) 1978B(4) 1258 (2) 645 (6) 685 (3) 854A(3) 866 (2)
DATE
8-51 7-51 7-51 12-51 3-52 2-52 12-51 8-51 3-52 12-51 9-51 7-51 3-52 2-52 10-51 2-52 2-52 8-51 8-51 3-52 3-52 5-52 7-51 9-51 3-52
CONTRACTOR
MacDougald & Warren, Inc. T. D. Lamb, Jr. T. D. Lamb, Jr John Monaghan, Inc. Mose Gordon Lumber Co. .-- Shepherd Constr. Co. R. T. Smith W. L. Cobb, Inc. Grading, Inc. R. T. Smith R. A. Bowen R. & R. Constr. Co. Jefferson Contr. Co. E. A. Hudsons Sons Lothridge Bros. Ga.-Ala. Paving Co. W. L. Robinson Constr. M. R. Woodall Co., Inc. S. W. Woodall, Jr. M. R. Woodall Co., Inc. .. Hugh Steele Constr. G. H. Law Contractor __ Somers Constr. Co. Hugh Steele Constr. Co. Hugh Steele Constr. Co.
to oo
AMOUNT
H
2,002.98 36,914.79 8,255.00
> H H W
55,871.89 a
63,935.94 135,609.86 >
174,586.96 27,612.90
O H
65,898.25 >
75,383.18 SO
83,721.02
H
S
23,470.00 H
113,282.41
310,174.18 O 1,374.50 Tl
206,432.00 179,073.48
2,204.46
O
O o H w
68,199.36
90,923.27
84,424.69
23,372.55
83,740.75
73,077.96
151,104.46
COUNTY
Henry Henry Henry Henry Henry Houston Irwin Irwin Irwin Irwin Jackson Jasper Jasper Jasper Jefferson Jefferson Jenkins Jones Lamar Lamar Lamar Laurens Laurens Laurens Lincoln
CONSTRUCTION PROJECTS AWARDED ON ADVERTISED COMPETITIVE BIDS TO COMMERCIAL CONTRACTORS
YEAR ENDED JUNE 30, 1952
S SARE
PR SAP SAP
S PR PR
S SAP
S S SAP SAP SAP SAP PR S PR S SAP S S SAP S
PROJECT
867 (1) 972 (3) 1367 (1) 1571C(3) 1824 (3) 674 (1) 225A(3) 347A(2) 550 (2) 1225B(2) 910 (3) 777 (1) 1203 (4) 1267 (1) 694B(7) 1691D(1) 1202B(2) 1080 (1)
27 (3) 762 (4) 1506B(4) 1287 (1) 1604 (1) 1740A(4) 906 (1)
DATE
2-52 12-51 10-51 7-51
7-51 9-51 3-52 3-52 10-51 9-51 10-51 12-51 2-52 10-51 9-51 7-51 7-51 9-51 12-51 10-51 7-51 2-52 10-51 9-51 3-52
CONTRACTOR
Hugh Steele Constr. Co. __.. S. J. Alexander Co. E. H. Hines Hugh Steele Constr. C. G. Tate Constr. Co. E. M. Beckham Constr. Co. Saunders & Perkins Saunders & Perkins Ocmulgee Constr. Co. Crummey & Crummey J. B. Gibson Constr. Co. ___ M. J. Carroll Conts. Co. ..... B. L. Jones & Co. W. T. Anderson Shepherd Constr. Co. Hatcher & Morrow Claussen-Lawrence Co. Acme Constr. Corp. MacDougald & Warren, Inc. E. A. Hudsons Sons Shepherd Constr. Co. State Constr. Co. Coffee Constr. Co. Coffee Constr. Co. E. H. Hines ..
AMOUNT
H
5,838.55 59,482.41 50,374.50 45,914.90 39,664.40 80,228.91 58,126.41
6,548.41 83,064.40 21,286.67 104,216.40 120,345.65 30,792.00
3,600.00 53,633.10 67,987.00 16,596.92 138,528.97 3,631.38 193,308.95 126,758.00 49,467.49 48,529.54 65,027.62 168,061.09
H H
--
X
o
M SO H
S H H O
o H so in
to
CO CO
COUNTY
Lincoln Long Long Long Long Lowndes Macon Madison Marion Marion Marion Marion McDuffie McDuffie Mclntosh Mclntosh Mclntosh Mclntosh Meriwether Meriwether Meriwether Mitchell Mitchell Mitchell Mitchell
CONSTRUCTION PROJECTS AWARDED ON ADVERTISED COMPETITIVE BIDS TO COMMERCIAL CONTRACTORS
YEAR ENDED JUNE 30, 1952
SAP --F S S S
SARE S S S
SAP S
PR S
PR FI S
S PR
F S PR PR -PR PR PR
PROJEC1
1575 ( 8) 26-3 ( 1)
612 I 2) 612 ( 2) 612 ( 3) 1820B 3) 674 1 1) 891 2) 651 2) 1064A 7) 1169 2) 1297 2) 796 1) 1447 1) 9-2 1) 612 2) 612 2) 1024 6) 24-1 '2) 738 3) 822 7) 1082A 4) 1088 2) 1089 '2) 1368 '!)
DATE
5-52 2-52 9-51 9-51 9-51 3-52 9-51 12-51 3-52 10-51 3-52 10-51 3-52 3-52 7-51 9-51 9-51 2-52 10-51 2-52 9-51 3-52 3-52 12-51 3-52
CONTRACTOR
E. H. Hines Scott Constr. Co. Dixie Constr. Co Ga. Forestry Com. Dixie Constr. Co. Wainer Constr. Co. E. M. Beckham Constr. Co. B. L. Jones & Co. Ocmulgee Constr. Co. Crummey & Crummey C. H. Wheatley Coffee Constr. Co. W. T. Anderson W. T. Anderson Claussen-Lawrence Co. .. Dixie Constr. Co. Ga. Forestry Com. C. M. Lyle Constr. Co. L. Wright Contracting Co. Hugh Steele Constr. Co. Wright Contracting Co. Oxford Constr. Co. Caddell & Jackson John Monaghan, Inc. John Monaghan, Inc.
o
AMOUNT
aCO
!*
124,734.50
H H
rn 532,741.39
236,639.95
519.55 B
3 45,784.69
179,854.20
>
Hi
89,143.24 M
90,979.56 H
81,619.60
'V >
30,018.00 >J_O3
s 11,863.56
16,122.42
134,063.31
35,632.01 O 203,347.16 *J
174,193.28
o 382.45
77,925.16
747,682.35
96,844.61
86,607.81
52,228.36
87,912.48
56,773.04
99,533.97
COUNTY
Monroe Morgan Morgan ._. Morgan Morgan Murray Newton Newton Oconee Oglethorpe Oglethorpe Paulding Paulding Paulding Peach Peach Peach Peach Pickens Pierce Pierce Pierce Pike Pike Putnam
CONSTRUCTION PROJECTS AWARDED ON ADVERTISED COMPETITIVE BIDS TO COMMERCIAL CONTRACTORS
YEAR ENDED JUNE 30, 1952
S PR PR SAP
S S FI S S PR PR SAP PR SAP S S PR SAP SAP SARE PR SAP PR PR PR
PROJECT
761 (1) 208B(5) 542 (3) 1267 (1) 1419 (1) 824 (2) 46-1 (1) 1573 (3) 912 (2) 314 (1) 1084B(3) 1145B(2) 1362 (2) 1733 (6) 699 (1) 674 (1) 1232A(2) 1237B(2) 1160 (8) 831 (5) 1190 (3) 1969 (4) 27 (3) 1183 (3) 169A(3)
DATE
3-52 10-51
5-52 10-51 12-51 10-51
7-51 5-52 8-51 12-51 9-51 9-51 9-51 3-52 3-52 9-51 9-51 9-51 10-51 3-52 12-51 5-52 12-51 12-51 7-51
CONTRACTOR
E. A. Hudsons Sons Knox Bros., Inc. Knox Bros., Inc. W. T. Anderson Acme Constr. Corp. W. L. Cobb Constr. Co. _ R. T. Smith G. H. Law Contractor E. H. Hines R. A. Bowen S. W. Woodall, Jr. Marietta Constr. Co. Marietta Constr. Co. G. H. Law Contractor E. M. Beckham Constr. Co. .. E. M. Beckham Constr. Co. Crummey & Crummey Crummey & Crummey M. R. Woodall Co., Inc. ... Claussen-Lawrence Co. Marion Contracting Co. Marion Contracting Co. MacDougald & Warren, Inc. E. F. Groover T. D. Lamb, Jr
AMOUNT
197,510.86 42,583.70 37,499.05 56,399.00 46,258.40 142,654.35 445,788.16 34,523.46 96,718.88 39,440.90 29,174.36 56,540.36 49,749.55 23,474.46 149,571.42
8,914.32 14,934.00 14,368.00 43,615.00 43,253.70 66,320.23 55,402.41 21,241.12 37,071.80 10,738.31
H >
H W |T|
o
X
3 >
M H
">w0
S
H O TJ
O
o W
CoO
COUNTY
Putnam Rabun Rabun Randolph Randolph Rockdale Rockdale Rockdale Schley Screven Screven Screven Screven Seminole Seminole Stephens Sumter Sumter Sumter Sumter Sumter Sumter Sumter Talbot Talbot
CONSTRUCTION PROJECTS AWARDED ON ADVERTISED COMPETITIVE BIDS TO COMMERCIAL CONTRACTORS
YEAR ENDED JUNE 30, 1952
PR FH PR
S SAP
FI FI SAP
S PR PR
S S AF SAP S S S S SAP PR SAP SAP F PR
PROJECT
1249 (2) 5A
932 (2) 510 (2) 1547B(4) 46-1 (1) 46-1 (2) 1551A(5) 1171 (1) 255 (2) 255 (2) 722 (3) 952 (1) 68-2 (1) 1192A(2) 1334 (1) 651 (3) 652 (2) 1169 (2) 1207B(1) 1323 (1) 1702A 1941A(1) 24-1 (2)
85 (4)
DATE
7-51 2-52 2-52 3-52 7-51 7-51 9-51 8-51 5-52 8-51 8-51 9-51 9-51 12-51 2-52 2-52 8-51 3-52 3-52 12-51 7-51 5-52 8-51 10-51 9-51
CONTRACTOR
T. D. Lamb, Jr. C. M. Lyle Constr. Co. C. M. Lyle Constr. Co. Hugh McMath Constr. Co. R. A. Bowen R. T. Smith Robert T. Main Co R. T. Smith W. L. Cobb Constr. Co. _ A. L. Crow Constr. Co. _ Dixie Constr. Co. J. G. Attaway Constr. Co. J. G. Attaway Constr. Co. H. G. Smith Mose Gordon Lumber B. L. Jones & Co. Glen G. Searing & Co C. H. Wheatley C. H. Wheatley C. H. Wheatley C. H. Wheatley Oxford Constr. Co. Glen G. Searing & Co. Wright Contracting Co. ._ Hugh Steele Constr. Co. _
o
AMOUNT
as H
>
9,466.19 280,776.70
H H
9,548.86 K--'
83,086.64
O X
77,872.00 3
364,735.75 >
332,741.13 o
99,114.30 H
78,820.56 > 33,950.00 W
5,459.04 g
11,215.54 H
105,625.64
'A H
100,225.29 75,909.17
On
152,426.38
96,584.01 O
37,236.95
9,639.14
62,306.19
5,667.00
40,585.90
14,755.60
20,395.92
8,059.45
COUNTY
Tattnall Tattnall Tattnall Tattnall Taylor Taylor Taylor Telfair Terrell Tift Tift Troup Troup Upson Upson Walker Walker Walker Walton Walton Walton Ware Ware Ware Ware
CONSTRUCTION PROJECTS AWARDED ON ADVERTISED COMPETITIVE BIDS TO COMMERCIAL CONTRACTORS
YEAR ENDED JUNE 30, 1952
PR SAP
S PR SAP SAP SAP SAP
S S SAP SARE S PR SAP F S PR SARE S PR F SARE SARE SAP
PROJECT
151B(7) 854A(4) 1244 (1) 1456 (1) 1180B(6) 1720 (7) 1920A(6) 1596 (4) 1619 (1) 544 (1) 1225A(4) 1185B(1) 1258 (2) 85 (4) 1700B(4) 17-3 (1) 1033 (2) 1372 (1) 857 (6) 1308 (2) 1375A(1) 2-1 (3) 831 (5) 906A(4) 1711B
DATE
9-51 3-52 10-51 3-52 3-52 8-51 8-51 7-51 10-51 5-22 5-22 2-52 3-52 9-51 9-51 9-51 3-52 9-51 2-52 3-52 8-51 12-51 3-52 3-52 3-52
CONTRACTOR
Ocmulgee Constr. Co. ._. Somers Constr. Co. T. D. Lamb, Jr J. D. Manly Constr. Co. Ray Seay & Albert Cato Dixie Constr. Co. Dixie Constr. Co. Ocmulgee Constr. Co. __ Oxford Constr. Co. Marion Contracting Co. Marion Contracting Co. Shepherd Constr. Co. Hugh Steele Constr. Hugh Steele Constr. R. A. Bowen Ledbetter & Johnson Contrs. W. L. Cobb Constr. Co. Ledbetter & Johnson Contractors Shepherd Constr. Co. R. T. Smith Shepherd Constr. Co. Marion Contr. Co. Claussen-Lawrence Co. Claussen-Lawrence Co. Seaboard Constr. Co
AMOUNT
52,932.25 35,064.20 118,728.77 28218.71 49,934.25 20,675.49 20,265.30
924.75 126,821.19 100,452.74 48.161.89 66,050.10 66,603.37 52,537.96 121,176.58 189,497.47 122,024.16 23,025.56 120,869.66 92,642.69 14,771.99 821,217.42 15,997.95 58,354.26 156,977.21
CO
H H M
O a
>
O M
>
W H
K
H H O *i O H O Kf O
oOS
CO
COUNTY
Ware Ware Warren Washington Washington Washington Washington Washington Washington Webster Wheeler Whitfield Whitfield Wilcox Wilcox Wilkinson Wilkinson Wilkinson Worth
CONSTRUCTION PROJECTS AWARDED ON ADVERTISED COMPETITIVE BIDS TO COMMERCIAL CONTRACTORS
YEAR ENDED JUNE 30, 1952
SARE SARE
S PR
S SAP SAP SAP SAP
S SAP SAP
S S SARE S S SAP S
PROJEC T
17831 5(2) 1806A(2) 1096 (1)
69A(5) 689 (4) 1070 (5) 1230A(1) 1600B(3) 1600 (4) 1169 (2) 1596 (4) 1132 (3) 1247 (1) 1574 (4) 1774 (5) 686 (4) 781 (3) 1081B(1) 546 (2)
DATE
3-52 3-52 7-51 8-51 5-52 7-51 2-52 9-51 2-52 3-52 7-51 7-51 7-51 5-52 2-52 9-51 9-51 8-51 3-52
CONTRACTOR
Claussen-Lawrence Co. Claussen-Lawrence Co. W. L. Cobb Constr. Co. Coffee Constr. Co. W. L. Robinson Constr. Co. ._ T. D. Lamb, Jr. W. T. Anderson W. T. Anderson W. T. Anderson C. H. Wheatley Ocmulgee Constr. Co. Ledbetter & Johnson Contrs. Ledbetter & Johnson Contrs. Crummey & Crummey Mclntosh Paving Co. W. J. Tidwell, Jr. Harry Brown Currahee Constr. Co E. F. Groover
Oo S
AMOUNT
GHO
61,331.58
H H
105,284.79
125,136.08
62,694.00 W
74,006.50 32,872.10
13,123.32 O
37,969.62 38,128.23
H-a >
52,644.55 H
45,313.19 S
37,605.73 91,195.74
H % H
80,096.24 O
136,647.18 *n
122,807.12
o H
56,560.93 108,902.75
O w o
80,432.79
$ 29,612,515.53
NOTE: When a project crosses a county line, the allotment applicable to each county is shown under that county and is considered,
for the purpose of this statement, as a project in each county. Georgia Laws 1951--Page 41--"The State Highway Board in the administration of the State Highway Department is here-
:-"-
CONSTRUCTION PROJECTS AWARDED ON ADVERTISED COMPETITIVE BIDS TO COMMERCIAL CONTRACTORS
YEAR ENDED JUNE 30, 1952
by expressly prohibited from making or contracting any debts or entering into any contract, for which is does not have 03
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 H
funds amounting to $1,000.00 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,
a 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.
so
H O *!
H O SO O
CO
o en
306
STATE HIGHWAY DEPARTMENT OF GEORGIA
CONSTRUCTION PROJECTS AWARDED AS EXTENSIONS OF EXISTING CONTRACTS TO COMMERCIAL CONTRACTORS YEAR ENDED JUNE 30, 1952
COUNTY
PROJECT
Bibb Bulloch Burke Camden Carroll Carroll Clayton Clayton Dodge Early Evans Fayette Fayette Grady Harris Henry Henry Henry Jasper Lamar Lincoln Morgan Pike Randolph Screven Sumter Tattnall Taylor Terrell Worth Worth
SAP PR
SAP PR PR
SAP PR
SAP SAP
PR -PR SAP PR PR PR SAP SAP PR PR SAP SAP SAP PR PR PR SAP PR PR PR PR PR
1917A (7) 20 (4)
594 (3)
1080 (3) 1405 (2) 1871B (3) 1408 (1) 1824C (4) 1263 (1) 1428 (1) 1144 (3) 1165 (2) 1367A (2) 1089B (3) 1352 (1)
685 (4)
685 (5)
1301 (1) 169B (4)
1917C (5) 1575A (5)
1270 (1) 27 (4)
1335 (1) 317B (1)
1788A (2)
1450 (1) 1265 (2) 1265 (2) 1349 (1) 1350 (1)
DATE
7-51 Acme Constr. Co. 5-52 J. G. Attaway Constr. Co. 1-52 Hatcher & Morrow 4-52 Seaboard Constr. Co. 3-52 Lothridge Bros. 3-52 Lothridge Bros. 10-51 S. J. Alexander Co. 9-51 S. J. Alexander Co. 8-51 Coffee Constr. Co. 11-51 J. B. Gibson Constr. Co. 2-52 T. D. Lamb, Jr. 10-51 Acme Constr. Co. 4-52 E. H. Hines 2-52 John Monaghan, Inc. 7-51 Hugh Steele Constr. Co. 3-52 Somers Constr. Co. 6-52 Somers Constr. Co.
E. F. Groover 6-52 M. J. Carroll Contr. Co. 12-51 Shepherd Constr. Co. 7-51 W. T. Anderson 12-51 Knox Bros., Inc. 6-52 McDougald & Warren, Inc. 7-51 Ocmulgee Constr. Co. 3-52 J. G. Attaway Constr. Co. 8-51 C. H. Wheatley 3-52 T. D. Lamb, Jr. 7-51 E. M. Beckham Constr. Co 1-52 Wright Contr. Co. 7-51 Glen G. Searing Co. 7-51 Glen G. Searing Co.
Georgia Laws 1949, Page 374--"That said Highway Department shall be authorized to execute supplemental agreements to said original contract covering changes and/or 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 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.
307
STATE HIGHWAY DEPARTMENT OF GEORGIA
CONSTRUCTION PROJECTS AWARDED AS EXTENSIONS OF EXISTING CONTRACTS TO COMMERCIAL CONTRACTORS
YEAR ENDED JUNE 30, 1952
I SAP
3 s
I ((PSARP
I PR I PR I S I SAP I SAP I S I SAP I SAP
[SAP
I JSAP
[SAP
I PR I PR
B s
SAP
Contract Extended From
1917 (<; 0733 (2
594 (2 1369 (1 1080 (2
1405 (1 0692 (6 1824 (3 1824C (3 0574 (1 1226 (1 1738A (2 1651A (23 1662 (14
586 (2 1367 (1 1089 (2 0734
685 (3
Bibb, Monroe Bulloch ...._
Burke
Camden
Haralson, Carroll
Carroll
Clayton, Henry ..
Clayton, Henry ..
Dodge
Early
J
Evans
Fayette
Fayette, Clayton, Henry Grady, Mitchell Harris Henry
SAP S SAMA SAP PR PR fPR
S
s s
PR S S F
s s
1301 (1 0777 (1 1506AB(4 1575A (5
208B (5 27 (3 58 (4 1576 (1 592 (11
722 (8
1323 (l 1244 (1
671 (1 026-1 (2
944 (1 944 (1
Total
Henry Jasper Lamar, Spalding Lincoln Morgan _. Pike Randolph Clay Effingham Screven Sumter Tattnall Taylor Terrell Worth Worth
118,933.33 124,044.42
Amount
17,007.39 2,903.70
25,397.00 55,417.76 196,357.18 164,675.44 116,660.00 116,660.00 88,163.69 78,621.12 89,067.33
1,609.00 11,056.20 23,375.67 25,456.69
1,451.60 10,797.80
1,050.46 4,472.40
823.40
99,794.80
2,972.95
125,936.25 112,644.93
63,246.10 83,740.75
48,167.25 120,345.65 126,758.00
74,997.73 42,583.70 24,872.50 65,237.50
20,555.37 8,781.32 770.70
15,001.50 1,653.50 1,091.40 1,083.30
18,513.85 2,509.25 5,869.58 2,131.71 1,600.52
90,696.24
8,028.69
38,790.81 118,728.77
39,386.11 355,695.21
91,284.65 91,284.65
$
1,384.78 8,504.60
303.40 1,916.04 3,650.84 5,922.86
212,250.47
308
STATE HIGHWAY DEPARTMENT OF GEORGIA
CONSTRUCTION CONTRACTS AWARDED TO COUNTIES YEAR ENDED JUNE 30, 1952
COUNTY
Appling __ Appling Appling Appling Atkinson Atkinson Atkinson Baker Baker Baker Baker Baker Baker Baker Baker Baldwin Banks Banks Banks Banks Barrow Barrow Barrow Barrow Barrow Barrow Barrow Berrien Berrien Bibb Bibb Bibb Bibb Bleckley
Bleckley Bleckley .___ Bleckley Bleckley Bleckley Bleckley Bleckley Bleckley Bleckley Bleckley Bleckley
PROJECT
SAP SAP SAP SAP
PR PR PR PR PR PR PR PR PR PR PR PR PR PR PR PR PR PR PR PR PR PR PR SAP SAP SAP PR SAP SAP PR PR PR
PR PR PR SARE SAP SAP SAP PR .......PR
1592 1952 1 1592 2 1818 7
158 9 298 4 297 5 1216B 2 1216B 3 1216B 4 1317 1 1317 2 1317 3 1317 4 1317 5 1013 4 900A 2 1283A 3 1395 1 1395 2 585 2 585 1 1412 1 1413A 1 1414 1 1415A 1 1416B 1 1136C 4 1136C 5 933 1 1450 1 1452 3 1917A 5 515 2
515 3 516 3 516 4 539 2 539 3 1030B 2 1245B 1 1246A 1 1246A 2 1337 2 1337 3
DATE
1-52 1-52 2-52 1-52 8-51 12-51 3-52 7-51 11-51 6-52 7-51 9-51 11-51 4-52 4-52 8-51 10-51 5-52 10-51 5-52 10-51 10-51 12-51 10-51 10-51 10-51 10-51 10-51 5-52
5-52 2-52 9-51 7-51 3-52 4-52 11-51 3-52 11-51 3-52 11-51 3-52 1-52 3-52 3-52 4-52
AMOUNT
24,196.40 21,963.00 48,232.90 29,892.20 20,835.50 14,411.50
8,865.14 19,274.08 17,429.11 24,599.49 18,536.45 20,840.45 12,616.50 17,327.17 25,121.50 14,251.35 11,691.67
2,275.00 18,698.00
2,975.00 6,841.01 1,754.55 9,968.27 2,321.15 3,173.79 21,833.43
853.60 19,176.88 19,662.28 88,144.96 55,472.30
5,246.00 125,000.00
8,740.00 5,327.22 18,138.60 13,101.00 8,265.74 8,740.00 10,123.62 14,854.05 42,398.68 28,500.00 8,740.00 5,359.22
309
STATE HIGHWAY DEPARTMENT OF GEORGIA
CONSTRUCTION CONTRACTS AWARDED TO COUNTIES YEAR ENDED JUNE 30, 1952
COUNTY
Bleckley Bleckley Brooks Bryan Burke Butts Butts Butts Calhoun Candler Candler Carroll Catoosa Chattooga Cherokee Cherokee Clarke Clarke Clarke Clarke Clay Clay Clay Clayton Clinch Clinch Cobb Cobb Cobb Cobb Coffee Colquitt Colquitt Colquitt Colquitt Colquitt Colquitt Colquitt Columbia Columbia Columbia Columbia Columbia Coweta Coweta
PROJECT
PR SAP
PR SAP
PR
SAP SAP SAP SAP
PR PR .PR SAP PR PR PR PR PR PR SAP PR PR PR SAP SAP SAP PR PR PR PR PR PR SAP PR PR SAP SAP SAP PR PR SAP PR SAP SAP PR
1467 1 1740C 2 376A 3 591 7 1021 3 1644B 2 1644B 3 1644B 4 1661A 2 421B 8 1472 1 1429 1 1676 3 1400 1 850 1 850 2 918A 4 1355 1 1426 1 1645 6 468 2 468 3 468 4 1839 5 1219 1 1219B 2 1159A 2 1302 2 1449 1 1471 1 1469 1 839A 1 1251B 3 1327 1 1381 1 1736D 7 1736D 8 1736D 9 1198 2 1198 3 1251B 3 1451 1 1998B 1 853 7 1307 2
DATE
3-52 8-51 1-52 10-51 8-51 7-51 11-51 2-52 11-51 2-52 4-52 12-51 2-52 10-51 10-51 4-52 9-51 7-51 2-52 8-51 8-51 2-52 5-52 11-51 1-52 3-52 8-51 10-51 2-52 3-52 3-52 2-52 2-52 7-51 8-51 10-51 1-52 6-52 10-51 11-51 11-51 3-52 7-51 7-51 10-51
AMOUNT
5,146.16 25,784.95 13,991.73 15,332.70 33,583.44 22,259.77 30,783.75 30,461.24 15,977.01 8,951.81 15,701.50
1,483.00 14,715.41 14,074.50 26,648.08 14,299.98 41,095.38 9,578.40 29,433.38 21,597.35 12,472.27 15,282.24 22,696.55 1,850.00 27,315.01 18,517.27 11,922.64 15,457.02 21,323.42 28,548.24 24,359.72 12,750.00 7,994.44 15,777.32 14,905.73 17,114.34 31,189.17 39,756.23 26,324.45 28,393.89 10,104.54 9,341.31 18,749.63 19,829.75 5,051.72
*--1
310
STATE HIGHWAY DEPARTMENT OF GEORGIA
CONSTRUCTION CONTRACTS AWARDED TO COUNTIES YEAR ENDED JUNE 30, 1952
COUNTY
Coweta Coweta Coweta Coweta Coweta Crisp Crisp Dawson Dawson DeKalb Dodge Dodge Dodge Dodge Dooly Dooly Dougherty Dougherty Dougherty Dougherty Dougherty Dougherty Douglas Douglas Douglas Douglas Early Early Early Effingham Effingham Effingham Effingham Elbert Elbert Elbert Elbert Emanuel Emanuel Emanuel Emanuel
Fannin Fannin Fannin Fannin
PROJECT
PR PR PR PR PR PR SAP
PR PR SAP PR SAP SAP SAP PR
PR PR PR SAP PR PR SAP PR PR PR PR PR SAP SAP SAP SAP SAP SAP
PR PR PR PR PR PR
PR SAP
PR PR PR PR
1394 1406 1406 1417B 1 1446 1468 1698A 1455 1455 1709B 1351 1740B 1810A 1810A 1411 1411
16 1022B 1093 1346A 1347 1538C
759 759A 1244A 1244A
59 1226B 2004A 1013 1258A 1258A 1927A
805 1331 1331 1354 1202A 1293 1445A 1987 1157 1157 1311 1311
DATE
10-51 10-51 4-52 10-51
2-52 3-52 11-51 3-52 4-52 8-51 7-51 2-52 10-51 12-51 11-51 4-52 7-51 7-51 2-52 7-51 7-51 4-52 10-51 6-52 7-51 9-51 7-51 11-51 5-52 11-51 8-51 2-52 3-52 3-52 8-51 9-51
7-51 12-51 8-51 2-52 11-51
8-51 10-51
1-52 4-52
AMOUNT
22,848.62 15,541.77 15,989.25 12,631.50 22,058.00 23,876.88
9,399.75 15,971.90 16,287.98 65,317.00
5,636.00 20,713.99 23,948.69 16,083.61 16,820.50
7,322.08 3,009.60 3,511.20 6,941.90 2,006.40 7,022.40 35,992.67 13,336.68 21,111.58 5,476.21 9,693.00 9,733.88 19,733.07 22,183.22 7,570.31 18,200.23 14,892.92 10,234.27 13,207.47 15,705.02 14,946.22 1,695.60 13,438.12 28,325.24 30,281.81 51,884.35 23,510.00 22,800.40
5,600.00 12,057.23
311
STATE HIGHWAY DEPARTMENT OF GEORGIA
CONSTRUCTION CONTRACTS AWARDED TO COUNTIES YEAR ENDED JUNE 30, 1952
COUNTY
Payette Payette Fayette Fayette Fayette Fayette Fayette Floyd Forsyth Franklin Franklin Franklin Franklin Fulton Fulton Fulton Fulton Fulton Fulton Gilrrer Gilmer Gilmer Gilmer Gilmer Gilmer Glascock Glascock Glynn Glynn Gordon Gordon Grady Grady Grady Grady Grady Greene Greene Greene Greene Greene Gwinnett Gwinnett Gwinnett Gwinnett
PROJECT
PR PR PR PR SAP SAP .... SAP PR PR PR SAP SAP SAP PR PR PR SAP
SAP SAP
PR ....PR
PR PR PR PR PR SAP PR SAP PR PR SAP SAP SAP SAP SAP PR PR PR PR PR
PR PR PR PR
1288 1 1288 2 1340 2 1417A 1 1921B 7 1932B 7 1932B 8 1393 1 1401 1 1348 1 1883B 5 1883B 6 1978A 2 1139 1 1378 1 1379 1 1539A 1 1682 8 1993 8 679A 6 679A 7 1059 4 1296 4 1308A 1 1440 1
737B 1 1509B 1 636 2 1196 2 1342 1 1342 2 1864A 6 1864A 7 1864A 8 1864A 9 1957A 1 1385 1 1385 2 1385 3 1386 1 1386 2 1064 2 1123 1 1193 1 1390 1
DATE
7-51 1-52 7-51 1-52 7-51 7-51 1-52 9-51 10-51 8-51 9-51 1-52 1-52 8-51 8-51 8-51 3-52 8-51 5-52 8-51 12-51 9-51 7-51 3-52 1-52 1-52 10-51 5-52 1-52 9-51 5-52 7-51 8-51 10-51 11-51 12-51 8-51 10-51 1-52 8-51 1-52 9-51 9-51 9-51 9-51
AMOUNT
19,662.78 12,247.50 9,747.53 6,859.92 12,775.32 (--) 959.48 17,442.61 32,128.00 12,267.70 4,991.73 36,942.38 44,928.97 35,603.57 12,845.20 12,845.20 12,845.20 25,525.48 12,845.20 23,864.13 11,910.24 14,262.00 15,237.96 10,061.10 25,998.90 20,850.67 11,885.23 8,249.64 16,387.46 9,784.80 20,975.16 12,563.35 12,716.87 14,839.26 14,592.54 26,834.90 44,893.58 7,630.52 12,309.46 3,195.00 7,215.89 6,320.00 8,828.16 9,411.28 6,719.96 1,642.00
jem
312
STATE HIGHWAY DEPARTMENT OF GEORGIA
CONSTRUCTION CONTRACTS AWARDED TO COUNTIES YEAR ENDED JUNE 30, 1952
COUNTY
Gwinnett Gwinnett Gwinnett Hall Hall Hall Hall Hall Hall Hall Hancock Hancock Hancock Hancock Hancock Haralson Haralson Harris Harris Harris Harris
Harris Harris Harris Harris Harris Hart Hart Heard Heard Henry Henry Henry Henry Houston
Houston Houston Houston Houston Houston Irwin Irwin Jackson Jasper Jefferson
PROJECT
SAP SAP SAP
PR PR PR SAP SAP SAP SAP PR ...PR ....PR ...PR .SAP
PR PR PR PR PR PR
PR PR PR PR SAP PR SAP PR PR PR PR PR PR PR
PR PR PR PR PR SAP PR PR SAP PR
1899A 3 1899A 4 1899A 5
290 6 1332 2 1404 1
1751B 5
1751B 6 1997A 6 2001B 3
80
80 1386B
1487 1634A 1
1233 4 1233 5
28 6 28 7 28 8 28 9 413B 1 1023 4 1410 1 1452 1 1873B 2 1442 1 1978B 2 296 1 1239B 1 645 3 645 4 645 5 1301 2 1020 2 1070 4 1070 5 1444 1 1444 2 1475 1 1225B 3 1476 1 815B 3 1653A 6 1219 2
DATE
11-51 2-52 4-52 3-52 6-52 10-51 8-51 1-52 6-52 10-51 7-51 4-52 4-52 4-52 4-52 9-51 2-52 7-51 10-51 12-51 1-52 10-51 7-51 10-51
2-52 9-51 1-52 8-51 2-52 11-51 7-51 10-51 1-52 5-52 10-51 9-51 4-52 2-52 3-52 3-52 11-51 4-52 11-51 11-51 10-51
AMOUNT
16,565.98 20,195.25 18,138.10
5,535.00 2,703.75 12,962.13 8,726.17 8,702.60
973.00 2,001.08 2,300.00 18,296.14 37,150.06 13,441.51 13,265.76 25,938.45 2,967.40 17,917.07 14,489.40 12,874.26 19,982.85 4,123.60 16,106.95
563.88 15,135.95 10,316.70 11,604.32
7,822.86 12,668.90
6,862.46 9,574.30 I 5,732.40 I 5,925.00 I 3,407.56 I 16,863.81 I 24,770.98 1 13,129.10 1 24,559.12 I 7,672.80 I 26,255.38 1 17,985.16 I 24,630.08 JO. 16,066.48 k 11,768.74 |. 5,612.14 (t.
313
STATE HIGHWAY DEPARTMENT OF GEORGIA
CONSTRUCTION CONTRACTS AWARDED TO COUNTIES YEAR ENDED JUNE 30, 1952
COUNTY
PROJ ECT
Jefferson
SAP
Jefferson
SAP
Jenkins
PR
[ Jenkins
SAP
Jenkins
SAP
Johnson
SAP
(Jefferson County Contractors)
Johnson
PR
Lamar
PR
Lamar
. PR
Lamar
PR
Lamar
SAP
Laurens
.. __ PR
Laurens
PR
Laurens -
PR
Lee
PR
Lee
PR
Lee
PR
Lee
SAP
Lee
SAP
Lee
...
SAP
Lee
SAP
Liberty
SAP
Liberty
SAP
Liberty
SAP
Lincoln
PR
Lowndes
PR
Lowndes
PR
Lumpkin
SAP
Lumpkin
SAP
Lumpkin
SAP
R Macon
PR
R Macon
PR
Macon
PR
Macon
SAP
Madison
PR
Madison
PR
Madison
PR
Madison
PR
Madison
PR
Madison
PR
Madison
SAP
Madison
PR
If Madison
.... ...PR
>f Madison
SAP
1242C 4 1242C 5 1189 2 1927D 1 1927D 2 1242B 4
1420 1 1363 1 1364 1 1485 1 1917C 6
38 38 1 1463 1 832 1 832 2 832 3 1207A 2 1906B 5 1906B 6 1906B 7 1942D 6 1942D 7 1942D 8 192 1 1075 1 1432 1 1220B 4 2001A 2 2001A 3 244 1 1439 1 1439 2 1921B 5 167B 4 592 6 925 925 7 925 8 925 9 1020A 2 1102B 7 1121 6 1272A 1
DATE
9-51 1-52 3-52 7-51 3-52 1-52
11-51 7-51 7-51 5-52 1-52 10-51 12-51 3-52 10-51 6-52 6-52 2-52 12-51 1-52 6-52 1-52 1-52 2-52 12-51 10-51 2-52 6-52 10-51 12-51 11-51 1-52 6-52 4-52 2-52 2-52 2-52 7-51 7-51 7-51 7-51 2-52 8-51 1-52
AMOUNT
10,875.00 14,045.20
7,408.46 18,802.18 25,034.78 26,126.00
11,613.22 14,677.30 10,850.20 7,154.82 66,333.40 14,218.37 14,401.59 17,078.71 19,713.90 22,297.01 16,468.00 15,185.63 11,506.35 29,583.55 7,046.00 23,555.99 9,111.00 10,165.30 28,393.86 23,344.80 28,594.32 3,251.25 21,886.29 31,932.92 14,409.87 6,869.52 2,522.93 14,758.83
920.00 1,840.00
880.00 1,106.40 10,582.27 9,298.85 1,085.76 1,520.00 24,295.20 24,799.10
314
STATE HIGHWAY DEPARTMENT OF GEORGIA
CONSTRUCTION CONTRACTS AWARDED TO COUNTIES YEAR ENDED JUNE 30, 1952
COUNTY
Madison Marion Marion McDuffie McDuffie McDuffie Mclntosh Meriwether Meriwether Meriwether Meriwether Meriwether Meriwether Miller Mitchell Monroe
Monroe Monroe Monroe Monroe Monroe Monroe Morgan Morgan Morgan Muscogee Muscogee Oconee Oconee Oconee Oconee Oconee Oconee Oglethorpe Oglethorpe Oglethorpe Paulding Peach Pickens Pickens Pierce Pierce Pierce Pike
P ROJECT
PR
SAP
SAP
PR
PR
PR
SAP
PR
PR
PR
PR
PR
PR
PR
SAP
PR
PR
PR
PR
PR
PR
_:....SAP
--
SAP
PR
PR
PR
SAP
SAP
......PR
SAP
.....PR
PR
PR
PR
PR
PR
PR
.....PR
PR
SAP
SAP
.,
PR
-
...PR
SAP
...PR
1391 1 1064A 6 1064A 9 1173 3 1215 1 1488 1 1829 1
414B 5 414B 6 822 8 926B 1 1256 5 1338 2 1216A 1 1638 6 1329 1 1343 1 1343 2 1343 3 1359 1 1423 1 1917B 3 1917B 4 542 2 1399 1 1399 2 1535 7 1548C 6 178 5 778 2 895A 3 1178A 5 1355 1 1462 1 167 8 167A 7 402B 1 648 4 1388 1 1160 1160 9 242 1 1190 2 1969A 3 1184 1
DATE
9-51 7-51 2-52 11-51 9-51 4-52 3-52 3-52 4-52 11-51 11-51 7-51 7-51 8-51 10-51 7-51 7-51 11-51 5-52 7-51 10-31 12-51 3-52 8-51 9-51 12-51 1-52 12-51 10-51 3-52 2-52 7-51 7-51 3-52 11-51 7-51 7-51 7-51 10-51 4-52 10-51 10-51
7-51 7-51 1-52
AMOUNT
$
1,628.90
23,736.01
22,374.21
10,203.75
5,200.00
36,685.00
19,019.87
23,341.88
11,597.19
1,605.50
4,850.24
4,058.51
9,113.13
23,284.94
19,502.64
3,031.40
24,206.44
15,200.75
7,174.70
2,188.71
960.35
84,637.14
10,461.56
16,091.51
15,780.08
18,313.28
14,236.46
40,545.99
7,154.45
11,071.88
26,172.26
14,087.07
9,578.40
3,100.73
17,332.82
11,823.02
19,575.02
13,608.08
10,239.48
980.00
1,475.00
13,116.39
11,636.44
13,152.15
29,632.66
315
STATE HIGHWAY DEPARTMENT OF GEORGIA
CONSTRUCTION CONTRACTS AWARDED TO COUNTIES YEAR ENDED JUNE 30, 1952
COUNTY
Pike Pike Pulaski Putnam Quitman
Rabun Randolph Richmond Richmond Richmond Schley Screven Screven Seminole Seminole Spalding Spalding Spalding Spalding Spalding Stephens Stephens Stephens Stephens Stewart Stewart Sumter Sumter Sumter Sumter Sumter
< Sumter Sumter Talbot Talbot Talbot Taliaferro Tattnall Tattnall
.1 Taylor Taylor Taylor Taylor Telfair Telfair
PROJECT
PR PR SAP PR SAP
PR PR PR PR PR PR PR PR SAP
SAP SAP
PR PR PR SAP PR SAP
SAP - PR
PR PR PR PR SAP PR SAP
SAP SAP SAP SAP SAP
PR PR PR SAP SAP
,,SAP PR PR PR
1458 1 1458 2 1245A 1
390 2 1265 1 1396 1
235B 1 84 3
1464 1 1464 2
87 1 294 3 294 4 1247A 1 1247A 2 780A 6 1340B 1 1371 1 1371 2 1506A 5
50 4 1205B 2 1205B 3 1425B 1
120 6 120 7 121 5 121 6 952C 4 1035 2 1209B 1 1582 3 1702A 9 1180A 2 1700A 8 1700A 9 1382 1 1421 1 1421 2 1180B 5 1238 1 1256 2 1510 1 1137 7 1258 3
DATE
3-52 3-52 8-51 11-51 1-52 10-51 10-51 1-52 3-52 4-52 11-51 9-51 12-51 7-51 8-51 2-52 8-51 8-51 10-51 3-52 8-51 8-51 11-51 5-52 7-51 11-51 10-51 11-51 5-52 5-52 3-52 12-51 11-51 12-51 2-52 4-52 8-51 11-51 4-52 9-51 9-51 6-52 6-52 9-51 7-51
AMOUNT
906.17 2;997.61 16,135.73 23,900.00 31,911.01 20,315.73 22,236.12 15,406.29 45,828.58 51,384.12 15,915.06 9,089.94 7,083.00 19,171.40 13,354.48 6,395.24 8,454.12 12,825.10 14,334.08 6,171.36 14,904.75 13,701.32 10,964.02 15,600.20 15,602.06 16,532.86 14,213.65 8,314.51 12,113.30 8,901.22 17,203.94 27,203.18 31,605.15 12,378.08 20,564.71 22,010.65 19,076.06 16,257.34 21,594.50 6,943.05 22,126.36 12,803.62 6,183.23 49,677.55 14,124.23
316
STATE HIGHWAY DEPARTMENT OF GEORGIA
CONSTRUCTION CONTRACTS AWARDED TO COUNTIES YEAR ENDED JUNE 30, 1952
COUNTY
Telfair Telfair Telfair Terrell Terrell Terrell Terrell Terrell Terrell Terrell Thomas _ Thomas __. Thomas --
Tift Toombs Towns Troup Troup Troup Troup Troup Turner Turner Twiggs Twiggs Union Upson Walker Walton Walton Walton Warren Washington Washington Washington Washington
Webster Webster Webster Webster Webster Webster Wheeler Wheeler Wheeler
PROJECT
.....PR ....PR ..SAP ...PR .....PR ...PR .....PR ...SAP ...SAP ...SAP ...SAP ...SAP ...SAP ...SAP ...PR ......PR ... .PR ...SAP ......PR ...SAP ....SAP ...SAP -SAP
--PR PR PR PR .PR .PR ..PR PR
PR SAP SAP SAP SAP -SAP SAP SAP SAP .SAP SAP ..PR
SAP SAP
1258 4 1258 5 1723B 9 1336 1 1479 1 1480 1 1481 1 1661B 4 1661B 5 1702B 1
850B 1 1957B 3 1957B 4 1799C 3
819B 1 838 1 413A 2 615 4 926 4 1271 1 1271 2 1598A 5 1906D 4 1146B 1 1433 1 1489 1 954A 2 1092 2 292 1 292 2 1436 1 499 2 1144 1 1144 2 1163A 4 1163A 5 1064D 3 1064D 4 1064D 5 1547A 3 1547A 4 1547A 5
503 2 828 3 1597 2
DATE
9-51 11-51 11-51
7-51 4-52 4-52 4-52 10-51 3-52 2-52 11-51 7-51 11-51 4-52 3-52 1-52 8-51 2-52 9-51 2-52 2-52 3-52 10-51 7-51
1-52 5-52 10-51 10-51 7-51 10-51 2-52 11-51 8-51 3-52 1-52 4-52 3-52 4-52 5-52 7-51 11-51 4-52 3-52 7-51 10-51
AMOUNT
34,956.33 36,757.10 44,611.55
8,911.13 8,800.00 3,200.00 4,000.00 18,442.02 14,371.00 27,527.65
885.45 46,026.62 50,591.27
3,432.90 18,044.63
9,332.40 29,407.22 37,626.67 20,871.81 13,300.20 13,645.64 20,273.96 25,079.04 30,268.97 11,889.01
7,067.92 17,071.05 15,747.40 14.250.91
3,941.54 15,751.3
7,242.i 8,400.8 9,537.6 36,226.7' 22,621.27 16,473.1 24,695.4 20,258.543.1 10.731.17tt. 13,952.69>.! 17,374.36'.] 29,654.96!.! 10.479.50U 21,513.031.}
317
STATE HIGHWAY DEPARTMENT OF GEORGIA
CONSTRUCTION CONTRACTS AWARDED TO COUNTIES YEAR ENDED JUNE 30, 1952
COUNTY
White White White White White Whitfield Wilcox Wilcox Wilcox Wilcox Wilcox Wilkes Wilkes Wilkes Wilkinson Worth Worth Worth
Total
P ROJECT
PR PR SAP SAP SAP SAP SAP ..PR PR PR SAP PR SAP SAP PR ...PR PR PR
1122 2 1122 3 1236 2 1236 3 1236 4 1132 5 1014B 6 1316B 2 1316B 3 1316B 4 1856B 3 402A 3 1171A 1 1171A 2 1263 2 1387 2 1402 1 1387 1
DATE
1-52 4-52 7-51 10-51 2-52 10-51 7-51 9-51 11-51 2-52 7-51 7-51 11-51 2-52 1-52 2-52 10-51 10-51
AMOUNT
$
15,597.77
14,724.26
16,546.16
21,612.96
19,076.85
8,643.68
8,359.77
9,674.66
16,015.88
12,933.96
1,895.00
19,946.06
19,636.98
22,839.45
24,695.81
3,554.00
2,864.62
10,954.44
$ 7 023 794 35
Georgia Laws 1949, Page 373--"That the State Highway Director and/or the State Highway Department be and they are hereby prohibited from negotiating contracts with any person, firm or corporation for the construction of highways, 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 277--"The State Highway Board is hereby empowered to contract with the counties for the construction of rural post roads and 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 Deparment 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, furnishing plans and specifications and engineering supervision over roads and bridges being constructed by counties with convict labor or other country forces under contract with the State Highway Department."
Georgia Laws 1951, Page 41--"Contracts with political subdivisions or other departments of the State which shall be let at the average bid price of the same
318
STATE HIGHWAY DEPARTMENT OF GEORGIA
CONSTRUCTION CONTRACTS AWARDED TO COUNTIES YEAR ENDED JUNE 30, 1952
kind of work let to contract after advertisement 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 corporation."
319
STATE HIGHWAY DEPARTMENT OF GEORGIA
STATEMENT OF ALLOTMENTS FOR CONSTRUCTION WORK PROJECTS BY STATE FORCES YEAR ENDED JUNE 30, 1952
(State Forces--State paid labor, State purchased materials and State owned equipment)
COUNTY
PROJECT NUMBER
Appling Appling
Baker Baker
Banks Bartow Bartow Bartow Bartow Bartow
Ben Hill Ben Hill
1 Brantley I Brantley I Brantley
I Brooks I Bryan I Bryan
I Bulloch I Bulloch I Bulloch 8 Bulloch i Bulloch I Bulloch
I Burke I Burke I Burke I Burke I Burke
I Butts I Butts
Bi Calhoun B! Calhoun s! Calhoun
s! Camden It Carroll E Catoosa e. Catoosa
SF SF
SFPR SF
SF SFPR SFPR SFPR SFPR SFPR
REC REC
SF REC REC
REC SR SFPR
SRPR SFPR SFPR SFPR SFPR SFPR
SFPR SFPR REC REC REC
REC REC
SF REC REC
SR REC REC REC
1704 A9 1812 B4
1373 1 1876 B4
1823 2 49 A5 638 1
1298 B2 1361 1 1430 1
1856 4 1856 A4
1583 B4 1069 B7 1069 B8
1005 1 735 Cl
1453 1
778 Bl 1320 2 1320 3 1519 1 1520 1 1521 1
1369 2 1438 1 593 A3 796 3 1902 B2
580 2 780 Bl
1274 Al 1042 A4 1517 2
1791 B9 1871 B2 894 6 1955 3
DATE STARTED ALLOTMENT
3-52 8-51
8-51 7-51
5-52 2-52 2-52 7-51 10-51 12-51
4-52 1-52
8-51 3-52 6-52
1-52 6-52 2-52
11-51 10-51 6-52 6-52 6-52 6-52
6-52 12-51 8-51 8-51 9-51
4-52 1-52
3-52 7-51 11-51
1-52 7-51 10-51 5-52
$ 35,200.00 8,400.00 $ 11,907.14
23,630.21
1,474.00 3,011.80 19,554.15 1,069.33 5,203.37 26,775.00 15,187.50 4,951.15 56,100.00 44,000.00
3,800.00 29,810.00 33,000.00 4,804.80 9,636.50 2,585.00 3,069.00 2,970.00 3,000.00 3,750.00 30,660.91 33,313.11 21,000.00 26,820.00 29,150.00 7,125.00 86,695.00 109,267.50
13,640.00 11,990.00
43,600.00 35,537.35 16,093.00
30,312.65 41,962.50 105,051.15 31,657.50 33,610.00
56,065.30
91,724.02 55,970.00
203,087.50 17,050.00 8,561.80 25,630.00
320
STATE HIGHWAY DEPARTMENT OF GEORGIA
STATEMENT OF ALLOTMENTS FOR CONSTRUCTION WORK PROJECTS BY STATE FORCES
YEAR ENDED JUNE 30, 1952
COUNTY
PROJECT NUMBER
DATE STARTED
Chatham Chatham Chatham
SF SF SFPR
ChattahoocheeREC
Chattooga SFPR Chattooga SFPR Chattooga SFPR Chattooga SFPR
Cherokee Cherokee
EFPR SF
Clarke Clay Clay Clay
SF REC REC REC
Clinch Clinch
REC REC
Cobb Cobb Cobb
SF REC REC
Coffee Coffee Coffee
SFPR SFPR REC
Columbia Columbia Columbia Columbia
SFPR SFPR REC REC
Crawford Crisp Crisp Crisp
REC SF REC REC
Dawson Decatur Decatur
SFPR SF SFPR
DeKalb DeKalb DeKalb
REC REC REC
Echols Effingham Effingham
REC SF REC
833 B4 1198 Bl 1407 1
1548 A2 1143 3 1495 1 1495 2 1496 1
1403 1 1607 Bl
733 4 732 A3 1008 B9 1042 B4
905 B5 905 B6
773 3 1612 A5 1910 Bl
210 6 1167 2 908 A3
605 2 1324 1 1898 4 1914 Cl
818 3 1276 1 1034 B4 1808 B6
1493 1 1254 2 1353 2
1211 1 1214 B2 1709 B5
905 E2 735 Bl 1927 A5
6-52 3-52 10-52
8-51 5-52 5-52 5-52 5-52
9-51 2-52
5-52 6-52 10-51 10-51
9-51 5-52
9-51 10-51 10-51
3-52 10-51 3-52
9-51 9-51 8-51 6-52
2-52 4-52 1-52 5-52
4-52 7-51 10-51
10-51 8-51 8-51
2-52 6-52 2-52
ALLOTMENT
$ 14,300.00 36,300.00 7,920.00 $
4,997.50 2,498.75 5,115.00 2,498.75 10,010.00 14,575.00
47,283.50 29,922.50 70,950.00 39,910.50 12,262.34
754.60 6,177.60 52,910.00
7,799.00 6,828.20 21,562.50
14,788.79 7,500.00 3,247.00 12,000.00
7,200.00 14,500.00
3,900.00
33,418.86 11,580.80
49,060.00 19,228.00 28,336.00
10,000.00 48,570.00
58,520.00 18,842.47
15,110.00 24,585.00 114,000.00
148,156.00 52,172.84
59,842.20
36,189.70
37,535.79 < 34,518.00
25,600.00 | 9,654.70 1 44,999.66 *
96,624.00 X 14,736.75 1 58,570.00 ifl
321
STATE HIGHWAY DEPARTMENT OF GEORGIA
STATEMENT OF ALLOTMENTS FOR CONSTRUCTION WORK PROJECTS BY STATE FORCES
YEAR ENDED JUNE 30, 1952
COUNTY
Elbert Elbert Elbert
Emanuel Emanuel Emanuel Emanuel Emanuel Emanuel Emanuel Emanuel Evans Evans Evans Fannin Fannin
Floyd Forsyth Franklin Franklin Fulton Fulton
Gilmer Gilmer
Glascock Glascock Glynn Glynn
Gordon Grady Grady Grady
Greene Greene Greene
Gwinnett Habersham Habersham
Hall Hall
PROJECT NUMBER
REC REC REC
SFPR SFPR SFPR SF SF SF REC REC
SFPR SF REC
REC REC
SF REC SF REC
SF SF
REC REC
SFPR SF
SF REC
REC SFPR SFPR REC
SFPR REC REC
REC SFPR SFPR
SRPR SFPR
1060 D3 1066 1 1077 B3
348 B8 348 B9 1129 2 1242 A2 1242 A3 1663 B 1664 B6 1722 1
1437 1 1946 3 1946 2
702 6 1023 8
996 C4 1681 Bl 1060 A5 1060 4
1681 A3 1869 3
696 A8 1948 B4
1486 1 1754 Bl
1836 A9 1836 A8
990 C6 1380 1 1398 1 1058 3
1511 1 964 Al 1938 B3
1848 B2 1272 3 1494 1
254 1 291 5
DATE STARTED ALLOTMENT
4-52 6-52 4-52
8-51 12-51
6-52 7-51 9-51 7-51 7-51 7-51
12-51 6-52 6-52
7-51 4-52
6-52 1-52 6-52 5-52
1-52 9-51
7-51 7-51
4-52 9-51
5-52 3-52
4-52 8-51 9-51 3-52
6-52 6-52 1-52
7-51 11-51 5-52
$ 22,770.00 8,096.00
22,770.00 $ 16,500.00 10,560.00 44,000.00 15,400.00 22,440.00 18,000.00 34,774.12 61,600.00 2,420.00 3,300.00 45,705.00 71,976.51 16,445.00
28,842.00 10,322.40 5,335.00 2,508.00 15,493.02 20,324.59 10,500.00 10,000.00 3,190.00 4,950.00
11,567.60 4,922.50
22,422.00 2,500.00
31,338.00 36,725.00
7,722.00 1,383.25
7-51 10-51
9,295.00 13,695.00
53,636.00
223,274.12
51,425.00 88,421.51 20,240.00 91,800.00 39,164.40 7,843.00 35,817.61 20,500.00 8,140.00 2,530.00
38,912.10
70,563.00 33,039.94
9,105.25
*sr---m
322
STATE HIGHWAY DEPARTMENT OF GEORGIA
STATEMENT OF ALLOTMENTS FOR CONSTRUCTION WORK PROJECTS BY STATE FORCES
YEAR ENDED JUNE 30, 1952
COUNTY
Hall Hall Hall Hall Hall
Haralson Hart Hart Hart Hart Hart
Irwin Jasper Jasper
Jefferson Jefferson Jefferson Jefferson
Jenkins Johnson Johnson
Lanier Laurens Laurens Laurens
Lee Lee
Liberty Liberty Liberty Lincoln Lincoln Lincoln
Long Long
Lumpkin Lumpkin
Macon Macon Macon
PROJECT NUMBER
DATE STARTED ALLOTMENT
SF SF SFPR SF SF
1266 1 1348 2 1503 1 1965 C4 1997 A5
10-51 1-52 5-52 1-52 3-52
$
754.35
10,967.00
6,248.00
100,820.50
1,809.50 $
SFPR SFPR SFPR SFPR REC REC
REC REC REC
SF SFPR REC REC
SF SF SF
SFPR SFPR SFPR REC
REC REC
SF SF REC
SFPR REC REC
SF REC
SF SF
95 4 589 3 1409 1 1491 1 1060 4 1978 B3
1071 2 678 4 1203 3
1242 C6 1435 1 861 4
958 3
925 3 1242 Bl 1242 B5
1422 1 1106 1 1106 2 1264 1
949 5 1936 B2
1577 A7 1942 D9 1855 5
1118 2 1044 4 1229 B2
668 4 794 1
1726 3 1779 B5
8-51 7-51 10-51 4-52 5-52 10-51
3-52 8-51 10-51
5-52 12-51 7-51
7-51
5-52 9-51 5-52
11-51 1-52 2-52 9-51
3-52 3-52
7-51 5-52 1-52
5-52 3-52 3-52
5-52 8-51
4-52 10-51
9,867.97 4,539.28 6,501.00 4,857.60 26,730.00
26,587.82 15,865.75 31,678.00 12,000.00 15,820.58 16,688.00
24,772.00 33,400.00
44,101.44 13,200.00 26,950.00 21,309.75 59,357.52 28,600.00 15,334.00 22,000.00
4,500.00 24,640.00 40,180.00 18,700.00 16,060.00
6,073.75 19,800.00
REC REC REC
950 A5 1039 B2 1788 H2
9-51 11-51 6-52
36,722.00 21,600.00 19,800.00
143,589.35 4,048.00
52,495.85 2,742.37 42,444.57
76,276.58 10,000.00 58,172.00
5,774.34
84,251.44 80,667.27
65,934.00
69,320.00 34,760.00 25,873.75
78,122.00
323
STATE HIGHWAY DEPARTMENT OP GEORGIA
STATEMENT OF ALLOTMENTS FOR CONSTRUCTION WOR& PROJECTS BY STATE FORCES
YEAR ENDED JUNE 30, 1952
COUNTY
PROJECT 1 ] VUMBER
1 Madison 1 Marion 1 Marion
1 McDuffie 1 Mitchell 1 Mitchell 1 Mitchell 1 Mitchell 1 Mitchell 1 Mitchell 1 Mitchell 1 Mitchell
1 Montgomery 1 Montgomery 1 Montgomery
REC REC REC
REC SPPR SFPR SFPR SFPR SFPR SF REC REC
SFPR SFPR REC
1148 A2 1021 A2 1548 B2
1898 4 1088 1 1344 2 1356 1 1370 1 1443 1 1595 3 1058 3 1967 B4
1325 Bl 1325 B2 1510 A3
1 Murray 1 Muscogee n Paulding 1 Peach Polk to Randolph to Randolph to Randolph to Randolph si Randolph
SFPR SF REC SF SF REC REC REC REC REC
990 6 1849 A2 1052 C4 1262 1 1176 1
732 C2 1009 Bl 1280 Bl 1547 B5 1844 A3
1 Schley 1 Schley 1 Schley
REC REC REC
1021 B3 1677 A 1787 B3
s| Screven s| Screven 5) Screven a Screven a Screven
SF SFPR SF SF REC
928 6 1365 1 1635 B3 1635 B4 793 3
a Seminole q Spalding is Stephens )i Stephens *j Stephens
SF REC SF SF SFPR
1968 Bl 780 A5 1060 C5 1189 2 1513 1
ti Stewart 1 Stewart
REC REC
952 D6 1009 A2
DATE STARTED ALLOTMENT
4-52 8-51 8-51
8-51 1-52 9-51 10-51 8-51 1-52 9-51 3-52 3-52
11-51 12-51 10-51
3-52 6-52 5-52 1-52 9-51 4-52 6-52 5-52 5-52 5-52
$ $ 18,000.00
18,266.15
4,785.55 4,246.46 8,167.50 26,474.00 5,003.35 3,500.75 5,328.00 13,687.50 14,300.00 21,450.00 30,800.00
63,250.00 59,400.00 44,550.00 17,600.00 63,250.00
9-51 9-51 6-52
10-51 7-51 4-52 5-52 1-52
13,217.56 5,859.37 13,200.00
15,230.70 297.84
8,000.00 12,000.00 60,750.00
1-52 7-51 6-52 6-52 6-52
2-52 2-52
30,360.00 2,099.90 1,578.50
22,500.00 46,050.00
30,360.00 36,266.15
3,246.99
71,193.11
66,550.00 2,062.50 44,023.70 22,770.00 16,500.00 1,246.96
248,050.00
32,276.93
96,278.54 5,364.74
11,672.79 34,038.40 68,550.00
324
STATE HIGHWAY DEPARTMENT OF GEORGIA
STATEMENT OF ALLOTMENTS FOR CONSTRUCTION WORK PROJECTS BY STATE FORCES
YEAR ENDED JUNE 30, 1952
COUNTY
Sumter Sumter Sumter Sumter Sumter
Talbot Tattnall Tattnall Tattnall Tattnall Tattnall
Taylor Taylor Taylor
Terrell Terrell Terrell Terrell Terrell Terrell Terrell
Tift Toombs Toombs Toombs Toombs Toombs Toombs Toombs Toombs Toombs Toombs Toombs Toombs Toombs Toombs Toombs Toombs Toombs
Troup Turner
PROJECT NUMBER
DATE STARTED
SF REC REC REC REC
REC SF SF SF REC REC
REC REC REC
SFPR SFPR SFPR SF REC REC REC
SFPR SFPR SFPR SFPR SFPR SFPR SFPR SFPR SF SF SF SF SF SFPR SF REC REC REC
SFPR SFPR
952 C3 1034 Al 1787 A3 1788 A3 1936 A2
787 A7 1024 A8 1243 A5 1243 Bl 1024 1024 9
1097 A3 1097 A4 1786 B2
1270 1 1270 2 1336 2 1661 B6 1661 B7 1842 5 1906 A3
1465 1 1129 10 1129 11 1129 7 1129 8 1129 9 1176 A2 1176 A3 1243 Al 1243 A2 1243 A3 1243 A4 1243 A5 1418 1 1565 5 1131 1 1131 2 1131 3
1366 1 1282 2
3-52 1-52 6-52 6-52 9-51
9-51 8-51 6-52 10-51 5-52 3-52
12-51 4-52 8-51
12-51 4-52 4-52 4-52 6-52 8-51 9-51
3-52 1-52 3-52 7-51 9-51 12-51 10-51 12-51 8-51 7-51 11-51 2-52 6-52 10-51 5-52 10-51 12-51 12-51
7-51 4-52
ALLOTMENT
$ 22,000.00 27,820.00 15,400.00 24,200.00 4,773.08 $
4,400.00 25,300.00 72,720.00 45,705.00 24,750.00
7,590.00 67,258.00 29,323.64
13,421.07 17,616.19
5,484.05 28,245.25 27,296.50 91,000.00 15,400.00
33,000.00 57,000.00 13,200.00 76,560.00 33,550.00 22,000.00 15,950.00 19,800.00 39,050.00 38,500.00 15,400.00 25,300.00 18,900.00 30,800.00 13,420.00 22,000.00 50,600.00
5,588.86
94,193.08 11,358.00 172,875.00 104,171.64
198,463.06 14,217.50
525,030.00 4,602.99
cr^r
325
STATE HIGHWAY DEPARTMENT OF GEORGIA
STATEMENT OF ALLOTMENTS FOR CONSTRUCTION WORK PROJECTS BY STATE FORCES YEAR ENDED JUNE 30, 1952
COUNTY
P ROJEC1 NUMBER
DATE STARTED ALLOTMENT
1' Turner C Turner
1 Union 1 Union
V Walker B Walker B Walker II Walker
I Walton I Ware ft Warren t\ Wayne I Wayne I Wayne I Wayne
1 Webster T Wheeler 1l Wheeler 1 White 1 White [v! White
N Whitfield N Whitfield
1 Wilkes 1 Wilkes
1 Worth
SFPR REC
SFPR SFPR
REC REC REC REC
REC REC SFPR SF SF REC REC
REC SFPR SFPR
SF SFPR REC
REC REC
SFPR SF
SFPR
1474 1 1071 2
262 2 262 3
894 6 900 4 1747 3 1944 5
1019 B2 906 A3 737 A4 1069 A 1789 B4 1069 A6 1069 16
952 A6 1253 3 1253 4
1266 1 1492 1 1997 B5
587 5 1278 Al
403 3 1229 Al
1387 3
4-52 3-52
8-51 12-51
10-51 8-51 4-52 8-51
8-51 1-52 8-51 6-52 11-51 9-51 9-51
7-51 9-51 12-51
10-51 6-52 6-52
6-52 5-52
12-51 4-52
5-52
$
1,258.40
10,570.13 $ 17,417.39
27,871.90 4,844.65
32,716.55
13,640.00 13,024.00 19,580.00 16,236.00
62,480.00
6,380.00 4,180.00 138,277.50 45,000.00
17,200.00 11,350.00 46,800.00
193,837.50
24,750.00 10,560.00
10,000.00 35,310.00
754.36 5,390.00 14,168.00
20,312.36
26,565.00 7,810.00
34,375.00
32,800.00 37,149.00
69,949.00
8,525.05
Total Construction by State Paid Labor, State Purchased
Materials and State Owned Equipment
$ 5,750,088.26
326
STATE HIGHWAY DEPARTMENT OF GEORGIA
UNRECORDED COMMITMENTS JUNE 30, 1952
PROJECT
NUMBER REGULAR
COUNTY
ESTIMATED COST
FI 005-2 F 018-1 F 090-1
(1) Bibb-Monroe $ (5) Gordon (4) Jeff Davis, Mont-
gomery
814,639.16 923,818.02
448,430.82
$ 2,186,888.00
ESTIMATED FEDERAL FUNDS
405,319.58 458,509.01
219,965.41
$ 1,083,794.00
ESTIMATED STATE FUNDS 409,319.58 465,309.01
228,465.41
$ 1,103,094.00
STATE FORCES
FI 001-1 FI 005-2 F 081-1 F 026-2 F 090-1 S 0526 SAP 1093 SAP 1145B SAP 1219A SAP 1250 SAP 1597 SAP 1709B SAP 1767A SAP 1921B CF 1711B CF 1723 CF 1810B PR 59 CFPR 124 PR 571 PR 648 PR 679A PR 1022A PR 1075 PR 1122 PR 1216 PR 1232B PR 1339
PR 1405 PR 1482 CFPR 1483
(2) Lowndes (2) Bibb-Monroe
(1) Dooly (3) Worth-Tift (4) Jeff Davis-Montgomery
(4) Calhoun (1) Dougherty (2) Paulding
(2) Echols (2) Washington (1) Wheeler (4) DeKalb
(8) Thomas
(4) Macon
(9) Ware
(8) Telfair (3) Telfair (7) Early (5) Jefferson (2) Fayette-Clayton (5) Paulding (7) Gilmer (2) Lee (2) Lowndes (5) White (5) Baker (1) Cranford (1) Bulloch (2) Carroll
(1) Franklin (2) Wayne
Total Unrecorded Commitments 6-30-52 (State Fund Contracts)
1,680.00 ' 4,500.00 1
414.00 2,006.40 I
750.00 ] 720.00 3,715.65 j 4,746.20 ] 107,343.00 59,281.00 1,976.00 5,000.00 47,555.00 15,892.08 12,305.06 546.51 38,036.19 "28,382.80 39,607.15
93.99 863.89 137.70 19,114.98 12,985.86 21,153.22 35,200.50 15,628.99 356.00 670.12 44,946.44 39,229.57
$ 564,838.30
._$ 1,667,932.30
-,'*lr
327
STATE HIGHWAY DEPARTMENT OF GEORGIA
SUMMARY OF CONSTRUCTION FROM BEGINNING OF PROJECTS TO JUNE 30, 1952
Construction Cost From Beginning of Construction in 1917 to June 30, 1941 Fiscal Year Ended June 30, 1942 Fiscal Year Ended June 30, 1943 Fiscal Year Ended June 30, 1944 Fiscal Year Ended June 30, 1945 Fiscal Year Ended June 30, 1946 Fiscal Year Ended June 30, 1947 Fiscal Year Ended June 30, 1948 Fiscal Year Ended June 30, 1949 Fiscal Year Ended June 30, 1950 Fiscal Year Ended June 30, 1951.. Fiscal Year Ended June 30, 1952..
A.dd: Cost to Complete--By Funds State Federal Non-cash Participations __
Encumbrances
$244,237,492.00 17,431,836.23 12,206,069.95 7,904,986.85 4,397,218.18 6,053,516.25 18,778,646.48 19,176,439.40 32,264,461.83 33,575,252.34 32,197,784.93 37,063,679.58
$465,287,384.02
.$ 24,648,109.58 . 13,962,332.88
52,884.00
38,663,326.46 1,245,533.26
$505,196,243.74
328
STATE HIGHWAY DEPARTMENT OF GEORGIA
SUMMARY OF CONSTRUCTION AUTHORIZATIONS FROM BEGINNING OF PROJECTS TO JUNE 30, 1952
COUNTY
Appling
$
Atkinson
Bacon
Baker
Baldwin
Banks
Barrow
Bartow
Ben Hill
Berrien
Bibb
Bleckley
Brantley
Brooks
Bryan
Bulloch
Burke
Butts
Calhoun
Camden
Candler
Carroll
Catoosa
Charlton
Chatham
Chattahoochee
Chattooga
Cherokee
Clarke
Clay
Clayton
Clinch
Cobb
Coffee
Colquitt
Columbia
Cook
Coweta
Crawford
Crisp
Dade
Dawson
Decatur
DeKalb
STATE FUNDS
FEDERAL FUNDS
2,350,100.20 $ 1,165,943.52 1,620,274.80
897,586.44 1,962,152.12 1,168,979.99 1,055,098.52 4,906,968.05
972,276.48 1,657,565.53 1,896,539.62 1,095,240.70 2,215,749.08 2,318,537.62 1,879,487.71 2,044,608.65 2,104,123.25 1,092,850.12 1,448,177.11 2,410,191.06 1,055,704.28 2,444,681.01 1,037,977.92 2,783,115.82 2,270,530.09
845,228.02 2,137,197.57 1,630,290.20 1,245,850.51 1,069,240.84 2,594,283.72 2,784,871.44 4,760,653.02 2,901,953.36 1,711,316.54 2,416,265.70 1,088,536.66 3,303,477.29 1,611,423.49 1,727,559.88 2,021,382.67
1,870,110.28 2,370,368.98 2,098,825.52
1,063,081.11 $ 540,656.89 949,025.56 285,589.14
1,042,797.29 573,873.49 554,765.60
2,961,723.92 353,954.62 745,915.11
3,781,251.08 337,288.62 679,820.37
1,273,699.31 673,453.73
1,634,858.85 850,552.17 347,462.87 338,725.69 646,099.17 274,541.63
1,916,586.00 226,866.60 906,463.29
3,001,680.34 1,533,637.22
731,827.02 922,820.63 745,622.50 410,280.75 1,828,966.45 970,737.66 3,963,542.13 497,822.96 1,199,448.96 720,600.40 523,736.29 1,630,614.84 543,454.87 921,402.45 784,095.70 150,577.02 880,509.28 2,388,560.87
OTHER FUNDS
TOTAL ALLOTMENTS
343,900.00 $ 83,971.42 87,812.25 62,920.66 337,737.70 197,744.44 263,985.77 406,472.97 149,669.17 101,930.39
1,942,491.67 157,405.28 123,184.18 453,163.87 147,231.49 270,755.42 477,487.74 220,589.64 179,583.72 419,867.06 97,684.97 708,366.26 120,743.55 297,677.48 1,768,656.32 7,960.67 286,745.69 401,014.87 589,431.98 138,989.20 298,971.04 105,606.19 579,196.62 177,834.65 378,695.15 118,650.18 259,555.67 650,648.51 131,285.28 198,937.83 110,135.19 137,278.23 497,825.95 289,152.64
3,757,081.31 } 1,790,571.83 2,657,112.61 1,246,096.24 3,342,687.11 1,940,597.92 1,873,849.89 8,275,164.94 1,475,900.27 2,505,411.03 7,620,282.37 1,589,934.60 3,018,753.63 4,045,400.80 2,700,172.93 3,950,222.92 3,432,163.16 1,660,902.63 1,966,486.52 3,476,157.29
1,427,930.88 5,069,732.27 1,385,588.07 3,987,256.59 7,040,866.75 2,386,825.91 3,155,770.28 2,954,125.70 2,580,904.99 1,618,510.79 4,722,221.21 3,861,215.29 9,303,391.77 3,577,610.97 3,289,460.65 3,255,516.28 1,871,828.62 5,584,740.64 2,286,163.64
2,847,900.16 2,915,613.56 2,157,965.53 3,748,704.21 4,776,539.05
329
STATE HIGHWAY DEPARTMENT OF GEORGIA
SUMMARY OF CONSTRUCTION AUTHORIZATIONS FROM BEGINNING OF PROJECTS TO JUNE 30, 1952
COUNTY
Dodge Dooly Dougherty Douglas Early Echols Effingham Elbert Emanuel Evans Fannin Fayette Floyd Forsyth Franklin Fulton Gilmer Glascock Glynn
Gordon Grady Greene Gwinnett Habersham Hall Hancock Haralson Harris Hart Heard Henry Houston Irwin Jackson Jasper Jeff Davis Jefferson Jenkins Johnson Jones Lamar Lanier Laurens Lee
STATE FUNDS
FEDERAL FUNDS
2,555,118.59 $ 1,243,963.34 1,725,235.88
712,990.04 1,660,021.59 1,773,133.46
1,713,252.28 1,795,446.23 2,847,576.36 1,120,197.02 1,645,768.92 1,260,127.08 2,366,176.33 1,009,249.99 1,591,134.96 6,902,569.26 2,022,595.63
552,255.71 5,667,810.08 2,225,716.11 2,094,683.13 1,292,887.29 2,176,853.71 1,235,946.06 2,159,169.13 1,759,373.91 1,262,619.73 2,641,404.19 1,174,200.11 1,623,692.58 2,073,111.59 1,868,642.97 1,391,973.77 2,578,842.78 1,848,489.15
943,606.96 2,706,754.69 1,221,703.14 1,407,048.43 1,798,932.51 1,519,467.58 1,602,243.82 3,607,123.39 1,171,122.33
671,513.80 : 820,913.52 1,255,479.69 559,127.42 629,999.75 726,275.69 755,983.13 899,984.36 1,724,503.25 473,713.80 364,801.28 692,197.54 1,369,574.16 562,897.20 878,828.75 9,093,061.56 632,140.33 171,930.23 4,882,546.46 1,188,202.92 893,534.99 837,594.01 1,780,959.80 1,180,593.60 1,398,713.24 719,149.44 1,474,112.65 1,183,085.03
689,264.36 675,555.58 913,884.29 1,459,785.10 533,752.13 803,334.65 453,698.45 598,643.97 1,024,518.61 737,950.90 597,795.37 930,129.07 950,294.65 532,794.36 2,128,511.30 449,938.32
OTHER FUNDS
TOTAL ALLOTMENTS
180,842.10 ! 273,578.48 586,471.86 147,931.16 322,082.83
776.00 163,732.09 297,204.06 731,226.48 103,500.09 459,929.69
85,261.88 599,317.13 219,756.14 242,767.50 3,560,456.82 207,869.66
22,077.50 808,730.03 129,171.36 122,523.08
61,662.97 568,580.30 579,845.44 846,711.45 103,233.91 263,699.22 199,117.10 271,442.27
67,845.35 298,366.18 402,600.00 128,388.74 185,115.72 182,363.80 195,762.83 478,483.13 174,429.83 179,575.55
42,877.44 120,235.68
33,085.89 486,512.51 100,205.77
3,407,474.49 2,338,455.34 3,567,187.43 1,420,048.62 2,612,104.17 2,500,185.15 2,632,967.50 2,992,634.65 5,303,306.09 1,697,410.91 2,470,499.89 2,037,586.50 4,335,067.62 1,791,903.33 2,712,731.21 19,556,087.64 2,862,605.62
746,263.44 11,359,086.57
3,543,090.39 3,110,741.20 2,192,144.27 4,526,393.81 2,996,385.10 4,404,593.82 2,581,757.26 3,000,431.60 4,023,606.32 2,134,906.74 2,367,093.51 3,285,362.06 3,731,028.07 2,054,114.64 3,567,293.15 2,484,551.40 1,738,013.76 4,209,756.43 2,134,083.87 2,184,419.35 2,771,939.02 2,589,997.91 2,168,124.07 6,222,147.20 1,721,266.42
*gg-^ '.TMp
330
STATE HIGHWAY DEPARTMENT OF GEORGIA
SUMMARY OF CONSTRUCTION AUTHORIZATIONS FROM BEGINNING OF PROJECTS TO JUNE 30, 1952
COUNTY
Liberty Lincoln Long Lowndes Lumpkin Macon
Madison Marion McDuffie Mclntosh Meriwether Miller Mitchell Monroe MontgomeryMorgan Murray Muscogee Newton Oconee Oglethorpe Paulding Peach Pickens Pierce Pike Polk Pulaski Putnam Quitman Rabun Randolph Richmond Rockdale Schley Screven Seminole Spalding Stephens Stewart Sumter Talbot Taliaferro Tattnall
STATE FUNDS
1,818,755.25 2,942,545.38 1,613,583.96 2,797,664.03 2,175,675.84 1,786,609.43 1,326,764.54
819,883.47 1,250,293.13 2,986,749.79 3,174,386.96
619,231.19 2,568,670.86 1,963,640.93 1,365,426.43 1,473,634.12 2,408,516.93 1,301,432.57 1,656,848.46
885,510.28 1,170,535.57 2,059,384.66
793,076.40 2,827,587.38 1,740,947.23 1,103,864.28 1,568,913.96 1,333,633.95 1,816,545.30
723,963.54 1,833,040.43 1,481,282.11 1,703,272.81 1,395,052.27
891,225.51 1,964,880.57 1,194,473.85 1,012,158.65 1,159,806.00 1,443,588.04 2,547,363.44 1,713,825.06
653,389.41 2,780,047.51
FEDERAL FUNDS
620,420.78 384,020.73 709,842.77 1,263,622.26 1,122,358.19 725,476.44 882,934.08 294,971.21 799,083.03 2,184,634.96 2,033,884.50 407,609.49 1,153,515.63 748,207.43 603,007.86 888,600.22 965,442.47 2,323,939.50 984,231.48 563,891.00 772,960.32 726,815.34 219,110.03 389,998.22 1,086,523.92 364,767.72 1,441,829.73 673,611.94 1,135,669.60 325,139.89 1,485,939.53 644,181.28 1,621,101.92 783,963.79 445,376.06 869,175.99 313,944.10 563,796.67 972,906.35 917,530.18 1,160,060.96 924,908.56 194,918.79 1,120,888.45
OTHER FUNDS
TOTAL ALLOTMENTS
285,436.20 $ 69,597.83 153,029.74
775,223.26 236,038.69 259,819.42 260,414.41
97,771.97 113,691.68 240,013.15 585,835.90 66,858.87 478,418.71 394,645.01 331,383.70 267,866.39 216,190.45 925,802.02 142,884.93 109,591.34 107,779.08 122,056.57
82,187.38 194,996.04 327,494.71 33,859.65 346,538.22 354,675.72 402,824.27
60,920.91 541,638.09 209,216.87 1,510,198.31
2,541.95 68,048.72 75,610.04 121,269.70 532,558.49 345,912.25 61,274.20 405,196.61 106,975.86 80,340.97 97,477.41
2,724,612.23 3,396,163.94 2,476,456.47 4,836,509.55 3,534,072.72 2,771,905.29 2,470,113.03 1,212,626.65 2,163,067.84 5,411,397.90 5,794,107.36 1,093,699.55 4,200,605.20 3,106,493.37 2,299,817.99 2,630,100.73 3,590,149.85 4,551,174.09 2,783,964.87 1,558,992.62 2,051,274.97 2,908,256.57 1,094,373.81 3,412,581.64 3,154,965.86 1,502,491.65 3,357,281.91 2,361,921.61 3,355,039.17 1,110,024.34 3,860,618.05 2,334,680.26 4,834,573.04 2,181,558.01 1,404,650.29 2,909,666.60 1,629,687.65 2,108,513.81 2,478,624.60 2,422,392.42 4,112,621.01 2,745,709.48
928,649.17 3,998,413.37
v<*
331
STATE HIGHWAY DEPARTMENT OF GEORGIA
SUMMARY OF CONSTRUCTION AUTHORIZATIONS FROM BEGINNING OF PROJECTS TO JUNE 30, 1952
COUNTY
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
STATE FUNDS
FEDERAL FUNDS
OTHER FUNDS
TOTAL ALLOTMENTS
$ 2,133,681.73 $ 789,862.02 $ 111,924.14 $ 3,035,467.89
3,004,637.97
649,252.93
168,268.11 3,822,159.01
1,679,368.22
906,411.78
341,097.25 2,926,877.25
2,174,923.98 1,502,010.72
739,589.60 4,416,524.30
1,155,547.54
708,110.85
214,626.56 2,078,284.95
2,609,014.68
1,721,722.29
319,185.71 4,649,922.68
1,304,161.04
448,972.21
191,413.08
1,944,546.33
1,368,542.88
219,209.45
214,007.38 1,801,759.71
2,535,691.11
1,700,634.71
1,051,798.21
5,288,124.03
876,564.69
384,902.93
74,394.03 1,335,861.65
1,331,948.28
626,331.77
89,019.66 2,047,299.71
1,988,619.82
1,192,514.41
165,564.40 3,346,698.63
1,889,014.85
776,890.74
209,217.82 2,875,123.41
2,474,185.61
718,235.75
407,935.24 3,600,356.60
1,486,070.86
1,028,047.90
319,745.28
2,833,864.04
3,279,460.31 2,026,377.02
939,128.82 6,244,966.15
832,825.97
776,734.47
42,462.50
1,652,022.94
1,725,194.21
965,578.72
173,668.97 2,864,441.90
2,599,769.79
650,717.66
497,235.88 3,747,723.33
738,371.01
417,773.93
68,811.31 1,224,956.25
1,826,659.84
676,038.21
209,890.16 2,712,588.21
1,619,091.18
438,091.32
332,157.96 2,389,340.46
1,288,108.66
388,223.01
425,637.58 2,101,969.25
1,715,586.03
658,238.73
51,071.47 2,424,896.23
1,454,550.80
890,837.79
365,020.14 2,710,408.73
1,862,096.35 1,238,506.30
101,241.11 3,201,843.76
1,645,872.68
899,843.46
289,718.33
2,835,434.47
$294,040,768.76 $160,825,242.61 $ 50,330,232.37 $505,196,243.74
t
333
GEORGIA HISTORICAL COMMISSION
^y
334
GEORGIA HISTORICAL COMMISSION
RECEIPTS
1951
INCOME FROM STATE REVENUE ALLOTMENT
Appropriation Budget Balancing Adjustment
CASH BALANCE JULY 1st Budget Funds Total
PAYMENTS
EXPENSE
Personal Services Travel Supplies, Materials _ Communication Publications, Printing Insurance Equipment Miscellaneous
Total expense payments
CASH BALANCE, JUNE 30th
Budget Funds
Total
SB?- '"'"'"ff.
1952
13,226.76
0 13,226.76
5,022.84 348.52 327.86 200.32 45.00 20.00
1,052.57 6
7,017.11
6,209.65 13,226.76
335
GEORGIA HISTORICAL COMMISSION
SUMMARY
INTRODUCTION
The Georgia Historical Commission was created within the Department of the Secretary of State by Legislative Act approved February 21, 1951, with duties and powers:
(a) To promote and increase knowledge and understanding of the history of this State from the earliest times to the present, including the archaelogical, Indian, Spanish, Colonial and American eras by adopting and executing general plants, methods and policies for permanently preserving and marking objects, sites, areas, structures and ruins of historic or legendary significance, such as trails, post-roads, highways or railroads, inns or taverns; rivers, inlets, mill-ponds, bridges, plantations, harbors or wharves; mountains, valleys, coves, swamps, forests or everglades; churches, missions, campgrounds and places of worship, schools, colleges and universities; courthouses and seats of government; places of treaties, councils, assemblies and conventions; factories, foundries, industries, mills, stores and banks; cemeteries and burial mounds; battlefields, fortifications and arsenals, by erecting signs, pointers, markers, monuments, temples and museums with tablets, inscriptions, pictures, paintings and sculptures, maps, diagrams, leaflets and publications explaining their significance.
(b) To promote and assist in the publicizing of the historical resources of the State by preparing and furnishing the necessary historical material to agencies charged with such publicity; to promote and assist in making accessible and attractive to travelers, visitors and tourists the historical features of the State by advising and cooperating with agencies, State, Federal and local charged with the construction of roads, highways and bridges leading to such historical points.
(c) To coordinate any of its objectives, efforts or functions with those of any agency or agencies of the Federal Government, this State, other States and local governments having duties, powers or objectives similar or related to those of the Commission and to cooperate, counsel and advise with them.
(d) To cooperate, counsel and advise with local societies, organizations or groups staging celebrations, festivals or pageants of historical purpose.
336
GEORGIA HISTORICAL COMMISSION
The Act of February 21, 1951, was amended February 15, 1952,1 by Act of the General Assembly authorizing- the State Budget Bureau 1 to allot funds annually from the State Emergency Fund to meet the I necessary operating cost of the Georgia Historical Commission.
The Georgia Historical Commission is composed of the following I members:
H. A. Alexander, Chairman, Atlanta, Georgia Jos. B. Cumming, Augusta, Georgia Milton L. Fleetwood, Cartersville, Georgia Dr. A. R. Kelly, U. of Ga., Athens, Georgia Alex A. Lawrence, Savannah, Georgia C. E. Gregory, of Decatur, Georgia, is Executive Secretary of the 1 Commission.
FINANCIAL CONDITION At the close of the fiscal year on June 30, 1952, the Commission!
had a surplus of $1,720.05, after providing reserve of $4,489.60 to I cover contracts for markers.
AVAILABLE INCOME AND OPERATING COSTS Allotment of State funds to the Commission for the fiscal year was I
$13,226.76.
$7,017.11 of the funds provided was expended for budget-approved | items of expense in the fiscal period under review, and $6,209.65 re-l mained on hand June 30, 1952.
There were three persons on the payroll of the Commission June! 30, 1952.
No comparative figures are shown, as this is the Commission's! first year of operations.
GENERAL
Books and records of this agency were found in good condition, all receipts were properly accounted for, and expenditures for the period under review were within the limits of budget approvals andf supported by proper voucher.
Appreciation is expressed to the officials and staff of the Commission for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
337 STATE HOUSING AUTHORITY
338
STATE HOUSING AUTHORITY
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
,,_._
Budget Balancing Adjustments, Lapses
Total income receipts
4
20,000.00
(--) 20,000.00
$
0
CASH BALANCES, JULY 1st Budget Funds Total
$ 13,242.48 _$ 13,242.48 $
8,017.18 I 8,017.18
PAYMENTS
EXPENSE Personal Services Travel Total expense payments
CASH BALANCES, JUNE 30th Budget Funds Total
$
4,200.00 $
4,200.00
1,025.30
738.13
$
5,225.30 $
4,938.13
$
8,017.18 $
$ 13,242.48 ^
3,079.05 8,017.18
339
STATE HOUSING AUTHORITY
SUMMARY
FINANCIAL CONDITION
The office of the State Housing Authority ended the fiscal year on June 30, 1952, with a surplus of $3,079.05, and reported no outstanding accounts payable or other liabilities.
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the expense of the Board in the year ended June 30, 1952, was $20,000.00. However, the cash balance of $8,017.18 on hand at the beginning of the year was sufficient to meet expenditures approved on budget, and the entire amount of the appropriation was lapsed to the State General Fund, as provided by law.
$4,938.13 of the available funds was expended for expense of the Board in the fiscal period, and $3,079.05 remained on hand June 30, 1952, and will be available for expenditure in the next fiscal year, subject to budget re-approvals.
The $4,938.13 expense the past year compares with $5,225.30 cost of operating the Board in the previous fiscal period ended June 30, 1951, and $1,757.52 two years ago.
The State Treasurer is disbursing officer for the Board, and his accounts were found in good condition.
341
JEKYLL ISLAND COMMITTEE
342
JEKYLL ISLAND COMMITTEE
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustment
$
Revenues Retained
Earnings
Transfers Other Spending Units
96,080.50
22,104.44 100,000.00
CASH BALANCE, JULY 1st Budget Funds Total
.00
44,288.08
..$ 96,080.50 $ 166,392.52
PAYMENTS
EXPENSE
Personal Services
,
Travel
Supplies, Materials
Communication
Heat, Light, Power, Water
Publications
Repairs
Rents
Insurance
Equipment
Miscellaneous
Total expense payments
CASH BALANCE, JUNE 30th Budget Funds
$ 13,882.92 2,708.24 2,984.82 589.98 333.60 170.40 6,294.82
11,785.48 9,804.85 3,237.31
38,387.64 3,714.97
41,140.41 1,373.99 2,277.02
5,330.44 7.50
904.64 18,237.96
981.04
$ 51,792.42 $ 112,355.61
44,288.08 96,080.50 $
54,036.91 166,392.52
343
SUMMARY
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 the Jekyll Island Committee at June 30, 1953, were:
D. B. Blalock, Chairman Mike Benton, Vice-Chairman John K. Calhoun, Secretary and Treasurer H. G. Barrett J. D. Compton B. J. Tarbutton
FINANCIAL CONDITION
The Jekyll Island Committee ended the fiscal year on June 30, 1952, with a surplus of $39,900.82, available for operations, subject to budget approvals, after providing reserve of $14,136.69 for liquidation of outstanding accounts payable.
AVAILABLE INCOME AND OPERATING COSTS
Funds for the operation of the Committee were provided by appropriation of $100,000.00 from the General Funds of the State. In addition to the funds provided the Committee received $22,104.44 from insurance claims for fire and windstorm damage, making total receipts for the year $122,104.44.
The receipts of $102,104.44 and the $44,288.08 cash balance on hand at the beginning of the year made total funds available $166 392.52.
$112,355.61 of the available funds was expended for personal services, travel and other expenses during the year and $54,036.91 remains on hand June 30 ,1952, the end of the fiscal period.
This remaining cash balance of $54,036.91 represents funds which have been provided in excess of obligations incurred and will be i available for expenditure in the next fiscal period, subject to budget re-approvals.
344
JEKYLL ISLAND COMMITTEE
COMPARISON OF OPERATING COSTS
Expenditures by the Committee for the past two years are compared in the following statement:
YEAR ENDED JUNE 30th
1952
1951
Personal Services Travel Expense Supplies Communication .... Heat, Light, Power, WaterPrinting, Publicity Repairs Rents Insurance, Bonding Equipment Miscellaneous
38,387.64 $ 3,714.97
41,140.41 1,373.99 2,277.02
5,330.44 7.50
904.64 18,237.96
981.04
13,882.92 2,708.24 2,984.82
589.98 333.60 170.40 6,294.82
11,785.48 9,804.85 3,237.31
Totals
.$ 112,355.61
51,792.42
Number of Employees June 30th
14
GENERAL
Members of the Jekyll Island Committee are bonded for $10,000.00 each.
Books and records are well kept, all funds disclosed by examination have been accounted for and expenditures were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the members and staff of the Committee for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
346
SUPREME COURT
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustment, Lapses
Revenues Retained Earnings
-$ 115,000.00 $ 16,928.68
2,303.51
Total income receipts
-$ 134,232.18 $
180,000.00
1,261.15 181,261.15
NON-INCOME State Revenue Collections Unfunded
CASH BALANCES, JULY 1st Budget Funds State Revenue Collections Unfunded Totals
175.00
174.00
19,231.09 255.00
3,105.81 430.00
-$ 153,893.27 $ 184,970.96 6
PAYMENTS
EXPENSE
Personal Services _ Supplies, Materials Communication Publications Repairs Rents Insurance Pensions, Benefits _. Equipment Miscellaneous
Total expense payments
CASH BALANCES, JUNE 30th
Budget Funds State Revenue Collections Unfunded
Totals
144,390 ,42 1,009 .81 1,222 .04 187 .50 299 .22
10 .00 1,329, 96 1,907, 91
60
$ 163,934.84 1,135.28 1,439.48
94.47
11.25 ;
10.00
2,149.72
1,379.82
( --)
1.65
-$ 150,357.46 $ 170,153.21
3,105.81 430.00
14,213.75 604.00
$ 153,893.27 $ 184,970.96
347
SUPREME COURT
SUMMARY
FINANCIAL CONDITION
At the close of the fiscal year on June 30, 1952, there was a surplus of $14,213.75 in the accounts of the Supreme Court, after providing the necessary reserves of $604.00 for revenue collections to be trans- ferred to the State Treasury and $131.60 for U. S. Withholding taxes to be remitted to the Federal Government.
REVENUE COLLECTIONS
In the fiscal year ended June 30, 1952, court costs in the amount of $4,970.00 were collected, together with $1,251.50 earnings from services of Clerk's office after February 15, 1952.
The $6,221.50 collected, together with $430.00 held at the beginning of the year made a total of $6,651.50 to be accounted for, of which $6,047.50 was transferred to the State Treasury and $604.00 remained on hand June 30, 1952, to be transferred in the next fiscal period.
Prior to February 15, 1952, earnings from services to the Clerk's office were retained by the Clerk as income to be expended for operating costs. The fee system was abolished by Legislative Act of Februry 15, 1952, and earnings from this source since that date are handled as State revenue to be paid into the State Treasury.
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the Supreme Court for the year ended June 30, 1952, was $180,000.00.
In addition to State Appropriation funds, $1,261.15 was received from fees for admissions and certified records prior to February 15, 1952, when the fee system was abolished, making total income for the year $181,261.15.
The $181,261.15 income and the $3,105.81 cash balance at the beginning of the year made a total of $184,366.96 available with which to meet expenditures approved on budget for the year.
$170,153.21 of the available funds was expended for operating expenses in the year and $14,213.75 remained on hand June 30, 1952, and will be available for expenditure in the next fiscal period, subject to budget re-approvals.
348
SUPREME COURT
COMPARISON OF OPERATING COSTS
Cost payments of $170,153.21 in the year just closed compared with $150,357.46 for the previous fiscal year and $131,984.99 two years ago.
Since January 1, 1951, each Justice of the Supreme Court was paid a contingent expense allowance at the rate of $300.00 per month, in addition to salary fixed by law, as authorized in General Appropriations Act approved February 21, 1951.
Justices Emeritus have been paid an allowance of $200.00 per month since February 15, 1952, in addition to salary, in conformity with Legislative Resolution effective that date.
GENERAL
The State Treasurer is disbursing officer for salaries for 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 disclosed by examination have been properly accounted for and expenditures were within the limits of budget approvals and provisions of State law.
350
COURT OF APPEALS
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustments, Lapses Revenues Retained
Earnings
...
$ 103,000.00 $ 11,788.45
3,906.68
Total income receipts
..$ 118,695.13 $
160,000.00
2,154.38 162,154.38
NON-INCOME State Revenue Collections Unfunded
CASH BALANCES, JULY 1st Budget Funds State Revenue Collections Unfunded Totals
(--) 95.00
338.45
19,532.20 655.00
13,505.78 560.00
._$ 138,787.33 $ 176,558.61
PAYMENTS
EXPENSE
Personal Services . Supplies, Materials Communication Publications Repairs Rents Insurance Pensions, Benefits Equipment Miscellaneous
Total expense payments
CASH BALANCES, JUNE 30th
Budget Funds State Revenue Collections Unfunded
Totals
120,048.74 858.76 806.89 241.99 175.56
15.00
628.95
1,948.66
(-)
3.00
$ 124,721.55 $
137,909.70 1,524.99 930.88
194.66 15.00 15.00
732.20 2,646.11
143,968.54
13,505.78 560.00
31,691.62 898.45
$ 138,787.33 $ 176,558.61
351
COURT OF APPEALS
SUMMARY
FINANCIAL CONDITION
The accounts of the Court of Appeals reflected a surplus of $30,719.29 at the close of the fiscal year on June 30, 1952, after providing the necessary reserve of $972.33 to cover outstanding accounts payable, and reserving $898.45 for revenue collections to be transferred to the State Treasury and $276.80 U. S. Withholding Taxes to be remitted to the Federal Government.
REVENUE COLLECTIONS
In the fiscal year ended June 30, 1952, court costs in the amount of $5,725.00 were collected, together with $3,503.50 earnings from services of Clerk's office after February 15, 1952.
The $9,228.50 collected, together with $560.00 held at the beginning of the year made a total of $9,788.50 to be accounted for, of which $8,890.05 was transferred to the State Treasury and $898.45 remained on hand June 30, 1952, to be transferred in the next fiscal period.
Prior to February 15, 1952, earnings from services of the Clerk's office were retained by the Clerk, as income to be expended for operating costs. The fee system was abolished by Legislative Act of February 15, 1952, and earnings from this source since that date are handled as State Revenue to be paid into the State Treasury.
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the Court of Appeals for the year ended June 30, 1952, was $160,000.00.
In addition to State Appropriation funds, $2,152.78 was received from fees for admissions and certified records prior to February 15, 1952, when the fee system was abolished, and $1.60 exchange collected, making total income for the year $162,154.38.
The $162,154.38 income and the $13,505.78 cash balance at the beginning of the year made a total of $175,660.16 available with which to meet expenditures approved on budget for the year.
$143,968.54 of the available funds was expended for operating expenses in the year and $31,691.62 remained on hand June 30, 1952, and will be available for expenditure in the next fiscal period, subject
352
COURT OF APPEALS
to budget re-approvals, after making provision for liquidation of outstanding accounts payable on this date.
COMPARISON OF OPERATING COSTS Cost payments of $143,968.54 in the year just closed compare with
$124,721.55 for the previous fiscal year and $109,467.68 two years ago. Since January 1, 1951, each Judge of the Court of Appeals has
been paid a contingent expense allowance at the rate of $300.00 per month in addition to the salary fixed by law, as authorized in General Appropriations Act approved February 21, 1951.
Judges Emeritus have been paid an allowance of $200.00 per month since February 15, 1952, in addition to salary, in conformity with Legislative Act effective that date.
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 disclosed by examination have been accounted for and expenditures were within the limits of budget approvals and provisions of State law.
353 SUPERIOR COURTS
354
SUPERIOR COURTS
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments, Lapses
$ 349,200.00 6,294.60
Total income receipts
..$ 355,494.60 $
428,400.00 25,000.00
453,400.00
NON-INCOME
Public Trust Accounts Judges Retirement Fund Land Title Guaranty Fund Solicitors' General Retirement Fund
5,058.11 157.50
2,824.00
4,850.00 200.37
4,847.81
CASH BALANCES, JULY 1st
Budget Funds Public Trust Accounts
Judges' Retirement Fund Land Title Guaranty Fund Solicitors' General Retirement Fund
Totals
21,100.72
20,595.13
20,058.68 6,782.45 3,872.79
25,116.79 6,939.95 6,696.79
$ 415,348.85 $ 522,646.84
PAYMENTS
EXPENSE
Personal Services Travel
Total expense payments
CASH BALANCES, JUNE 30th Budget Funds __ Public Trust Accounts Judges' Retirement Fund __ Land Title Guaranty Fund _ Solicitors' General Retirement Fund Totals
337,638.41 18,361.78
398,614.78 64,883.77
$ 356,000.19 $ 463,498.55
20,595.13
10,496.58
25,116.79 6,939.95 6,696.79
29,966.79 7,140.32 11,544.60
..$ 415,348.85 $ 522,646.84
355
SUPERIOR COURTS
SUMMARY
FINANCIAL CONDITION
The accounts for the Superior Courts of Georgia reflected a cash surplus of $10,496.58 at the close of the fiscal year on June 30, 1952, 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, 1952, was $428,400.00. This was | increased to $453,400.00 by transfer of $25,000.00 from the State I! Emergency Fund to meet expenditures given budget approvals, as I provided by law.
The $453,400.00 provided as the current year's appropriation toll gether with $20,595.13 cash balance at the beginning of the fiscal period, made a total of $473,995.13 available.
$463,498.55 of the available funds was expended for salaries and travel of Judges and Solicitors-General in the year and $10,496.58 remained on hand June 30, 1952.
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 re-approvals.
COMPARISON OF OPERATING COSTS
Cost payments of $463,498.55 in the year just closed compare with $356,000.19 for the previous fiscal period and $292,145.81 two years ago.
Under authority of Act approved February 10, 1951, each Judge of the Superior Courts is paid a contingent expense allowance at the rate of $200.00 per month, in addition to salary fixed by law.
Payments to Solicitors-General for travel and other expenses in the fiscal year amounted to $49,449.56, of which $11,532.52 was for expenses incurred in the previous year ended June 30, 1951, and $37,917.04 in the current fiscal period ended June 30, 1952.
Payments to Solicitors-General for travel and other expenses are made under authority of Act of the General Assembly approved February 21, 1951.
356
SUPERIOR COURTS
PUBLIC TRUST FUND ACCOUNTS
Public Trust Fund receipts in the period under review were $4,850.00 for Judges' Retirement Fund, $4,847.81 contributions to Solicitors-General Retirement Fund, and $200.37 Land Title Registration Fees, a total for the year of $9,898.18.
Public Trust Fund balances in the State Treasury for the three accounts at June 30, 1952, were as follows:
Judges' Retirement Fund Solicitors-General Retirement Fund Land Title Guaranty Fund
$ 29,966.79 11,544.60 7,140.32
$ 48,651.71
GENERAL
Disbursements for the cost to 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 Auditor's office during this examination and throughout the year.
357 JUDICIAL COUNCIL
858
JUDICIAL COUNCIL OF GEORGIA
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments
Total income receipts
5,000.00 $
5,000.00
(--) 10,000.00
5,000.00 $(--) 5,000.00
CASH BALANCES, JULY 1st Budget Funds Totals
3,917.35 8,917.65 $
7,102.01 2,102.01
PAYMENTS
EXPENSE Personal Services Travel Supplies Communication Total expense payments _
CASH BALANCES, JUNE 30th Budget Funds Totals
975.00 840.64
1,815.64 $
910.00 401.27 | 113.45
15.60
1,440.32
7,102.01 8,917.65 $
661.69 2,102.01 j
-""--
359
JUDICIAL COUNCIL OF GEORGIA
SUMMARY
INTRODUCTION The Judicial Council of Georgia was created by Legislative Act
of 1945 and is composed of the Chief Justice of the Supreme Court, the Chairmen of the Judiciary Committees of the Senate and House of Representatives, a Justice of the Supreme Court and Judge of the Court of Appeals, two trial Court Judges, five lawyers in active practice and three laymen, the last twelve to be appointed by the Governor.
AVAILABLE INCOME AND OPERATING COSTS State Appropriation for the expense of the Judicial Council for
the year ended June 30, 1952, was $5,000.00, which, not having been needed for operations, was lapsed by the Budget Bureau, along with $5,000.00 of the cash balance of $7,102.01 at the beginning of the fiscal period leaving $2,102.01 available.
$1,440.32 of the available funds was expended in the year for budget approved items of expense and $661.69 remained on hand June 30, 1952. 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 re-approvals.
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 law.
skl'9 " 1*!
861 STATE LIBRARY
362
STATE LIBRARY
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments _
Transfers--Other Spending Units
P 31,000.00 $ 39,000.00
1,412.30 (- -)
2.42
(--) 95.61 (- -) 118.23
Total income receipts
32,316.69 $ 38,879.35
NON-INCOME
Private Trust Account State Revenue Collections Unfunded _
1.40 849.55 (--) 849.55
CASH BALANCES, JULY 1st Budget Funds State Revenue Collections Unfunded
Total
4,276.42
6,419.32 849.55
.$ 37,444.06 $ 45,298.67
PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Publications Repairs Insurance Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
OUTLAYS Equipment
NON-COST Private Trust Account
CASH BALANCES, JUNE 30th Budget Funds State Revenue Collections Unfunded Total
-$ 12,464.71 $ 16,391.99
145.00
168.22
299.38
126.80
226.14
13,318.14
9,344.26
153.76
204.99
5.00
5.00
580.50
812.70
3,356.66
373.38
636.85
$ 30,173.79 $ 28,439.69
4,230.79
1.40
6,419.32 849.55
12,628.19
-| 37,444.06 $ 45,298.67
363
STATE LIBRARY
SUMMARY
FINANCIAL CONDITION The State Library ended the fiscal year on June 30, 1952, with a
surplus of $3.05, after providing the necessary reserve of $990.63 to cover outstanding accounts payable and reserving $11,634.51 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, 1952, were $3,168.75 from sales of Acts, Journals and Court Reports. These collections together with a balance of $849.55 on hand at the beginning of the period made a total of $4,018.30 to be accounted for, all of which was paid into the State Treasury in the fiscal year ended June 30, 1952.
AVAILABLE INCOME AND OPERATING COSTS State Appropriation to the Department for operations in the fiscal
year was $24,000.00. The amount approved on budget to meet expenditures was $23,997.58, and the remaining $2.42 was lapsed to the State General Fund, as provided by law.
From the $23,997.58 provided as the current year's appropriation, $118.23 was transferred to the State Personnel Board for the pro rata cost of administering the State Merit System, leaving net income of $23,879.35 with which to meet general operating expenses.
Appropriation for the cost of printing court reports in the fiscal year was $15,000.00.
The $23,879.35 net income for general operating expenses and the $15,000.00 appropriation for printing court reports, together with $6,419.32 cash balance at the beginning of the fiscal year made a total of $45,298.67 available to cover expense of operating the Department and printing Court Reports in the year.
$19,095.43 of the available funds was expended for operating expenses, $4,230.79 for books for the library, and $9,344.26 for printing court reports, and $12,628.19 remained on hand June 30, 1952.
Of this remaining cash balance, $990.63 is for liquidation of outstanding accounts payable, $11,634.51 is reserved for printing court reports and $3.05 is surplus, available for expenditure in the next fiscal period, subject to budget re-approvals.
364
STATE LIBRARY
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the statement following:
YEAR ENDED JUNE 30
1952
1951
1950
Personal Services
If
Supplies, Postage and Other Ex-
pense
Printing Court Reports
Books for Library
16,391.99
2,703.44 9,344.26 4,230.79
12,464.71
1,274.99 13,202.14 3,231.95
12,194.59
732.55 15,944.11 2,988.13
Totals
Number of Employees at June 30th
$ 32,670.48 $ 30,173.79 $ 31,859.38
GENERAL
The State Librarian is bonded in the amount of $2,000.00.
Books and records of the State Library were found in good condition, all 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 State Librarian and her staff for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
365
DEPARTMENT OF LABOR
ADMINISTRATION
366
DEPARTMENT OF LABOR
DIVISION OF ADMINISTRATION AND FACTORY INSPECTION
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
$
Budget Balancing- Adjustments, Lapses
Total income receipts
..$
70,000.00 1,837.99
71,837.99
$ 90,000.00 (--) 14,124.68
$ 75,875.32
NON-INCOME Private Trust Accounts
122.30
CASH BALANCES, JULY 1st Budget Funds Total
13.13 71,851.12
631.31 76,628.93
PAYMENTS
EXPENSE
Personal Services ._ Travel Supplies, Materials Communication Publications Insurance Pensions, Benefits ._ Miscellaneous
Total Expense Payments
NON-COST
Private Trust Account
CASH BALANCES, JUNE 30th Budget Funds Total
58,750.00 11,027.09
195.85 434.37 225.00
12.50 525.00 50.00
59,797.82 13,396.50
178.30] 438.28
12.50 1,458.75
$ 71,219.81 $ 75,282.15
122.30
631.31 71,851.12 $
1,224.48 76,628.93
367
DEPARTMENT OP LABOR
DIVISION OF ADMINISTRATION AND FACTORY INSPECTION
SUMMARY
^FINANCIAL CONDITION
The Division of Administration and Factory Inspection of the Detepartment of Labor ended the fiscal year on June 30, 1952, with a cash OBurplus of $1,224.48 and reported no outstanding accounts payable or fclother liabilities.
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of this Division of the Labor ^Department for the year ended June 30, 1952, was $90,000.00. The tiamount provided with which to meet expenditures approved on budget aiwas $75,875.32 and the remaining $14,124.68 was lapsed to the State 9General Fund, as provided by law.
The $75,875.32 provided as the current year's appropriation totogether with $631.31 cash balance at the beginning of the fiscal period imade a total of $76,506.63 available.
$75,282.15 of the available funds was expended in the year for ilibudget approved items of expense and $1,224.48 remained on hand wJune 30. 1952.
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 re-approvals.
(COMPARISON OF OPERATING COSTS
The Division's expenditures for operations are compared for the past three years in the following statement:
YEAR ENDED JUNE 30th
1952
1951
1950
Personal Services Travel Expense .411 Other Expense
Totals
$ 59,797.82 $ 13,396.50 2,087.83
-I- 75,282.15 $
58,750.00 $ 11,027.09
1,442.72
71,219.81 $
54,960.00 10,801.72
1,068.12
66,829.84
Number of Employees June 30th
16
17
17
368
DIVISION OF ADMINISTRATION AND FACTORY INSPECTION
GENERAL
The Department of Labor consists of the Division of Administration and Factory Inspection and the Employment Security Agency, the latter agency being reported under separate cover.
Commissioner of Labor Ben T. Huiet is bonded in the amount of $5,000.00.
Books and records of the Division 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 Commissioner and the staff of the Division for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
369
DEPARTMENT OF LABOR EMPLOYMENT SECURITY AGENCY
370
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
$ 65,000.00
Budget Balancing Adjustments
764.52
Revenues Retained
Grants from U. S. Government
3,402,141.33
Transfers Other Spending Units
(--) 177,606.04
65,000.00 (- -) 30,750.00
2,845,605.55 (--) 83,847.81
Total income receipts NON-INCOME
Public Trust Funds Contribution 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
$ 3,290,299.81 $ 2,797,219.10
14,549,382.87 2,336,981.01
258,498.65 2,809.48
15,807,512.86 2,550,809.49
45,524.16 (--) 2,557.91
106,561.39 103,947,429.13 (--) 1,092.87
16,968.85
708,428.53 113,520,029.32
458.78 19,778.33
Total
$124,507,838.32 $135,447,202.66
PAYMENTS
EXPENSE Personal Services . Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Rents Insurance Indemnities Pensions, Benefits Equipment Miscellaneous
2,136,057.62 96,019.14 38,202.44 29,020.92 10,657.53 52,959.78 6,121.34 155,911.55 277.50 90.50 141,228.84 16,252.73 5,632.78
2,206,178 .54 101,442 ,60 36,778 .12 31,647 .87 11,131 .83 56,363 ,50 6,226 .35 156,333 .70 302, ,50 6,652 ,40 149,517. 42 12,634 .10 5,702 ,25
Total expense payments NON-COST
Public Trust Funds Unemployment Benefits
Private Trust Account CASH BALANCES, JUNE 30th
Budget Funds Public Trust Funds Private Trust Account Revenue Collections Unfunded
$ 2,688,432.67 $ 2,780,911.18
7,313,763.69 256,947.00
9,628,910.21 44,010.82
708,428.53 _ 113,520,029.32
458.78 19,778.33
724,736.45 122,249,441.46
1,972.12 17,220.42
Total...
....$124,507,838.32 $135,447,202.66
MHI
371
DEPARTMENT OF LABOR EMPLOYMENT SECURITY AGENCY
CURRENT BALANCE SHEET JUNE 30, 1952
ASSETS
CASH ASSETS REVENUE FUND Available Cash _
PUBLIC TRUST FUNDS Contrib. and Benefit Funds Deposits in U. S. Treasury Available Cash
PRIVATE TRUST FUNDS Vet. Readjustment Allow. Fund Due from Veterans Administration
Employees Bond Purchasing Account
OPERATING ACCOUNT Cash on Hand and in Bank In State Treasury Special Building Property Fund
17,220.42
$121,991,393.32 258,048.14 122,249,441.46
-) 80.00 80.00
2,052.12
25,685.16 699,000.00
51.29
724,736.45
$122,993,450.45
LIABILITIES, RESERVES, SURPLUS
CASH LIABILITIES
Accts. Payable and Outstanding Requisitions $ Contract--Temple University
17,874.71 7,666.67 $
25,541.38
: RESERVES
Public Trust Funds Unemployment Compensation
Private Trust Fund Employees Bond Purchase Fund
Revenue Funds To be imbursed in State Treasury
$122,249,441.46 2,052.12 17,220.42 122,268,714.00
SURPLUS, JUNE 30, 1952 (Subject to Budget Approval)
For General Operations For Building Property Operations
. $ 699,143.78 51.29
699,195.07
$122,993,450.45
372
DEPARTMENT OF LABOR EMPLOYMENT SECURITY AGENCY
SUMMARY
FINANCIAL CONDITION--UNEMPLOYMENT TRUST FUND
The Unemployment Trust Fund is created by a tax on employers for paying benefits to eligible unemployed and is treated as a Public Trust Fund administered by an agency of the State Government, although the contributions to the fund are transmitted to the U. S.j Treasury Department.
The balance in this Fund at the end of the fiscal year on June 30, 1952, was $122,249,441.46, of which $121,991,393.32 was held in thei U. S. Treasury Department and $258,048.14 was on deposit in bank. This compares with $113,520,029.32 in the fund at the beginning of the fiscal period, the increase of $8,729,412.14 representing the excess of taxes or contributions over amount of benefit payments for the year, as follows:
Contributions and Interest Less: Benefits Paid (net)
$ 18,358,322.35 (--)9,628,910.21
Increase
..$ 8,729,412.14
FINANCIAL CONDITION--BUDGET FUND
There was a surplus of $699,143.78 in the General Operating Fund and $51.29 in the Building Property Fund of the Division at the end of the fiscal year on June 30, 1952, after providing the necessary reserve of $25,541.38 to cover outstanding accounts payable and contracts to be completed.
PRIVATE TRUST FUNDS
Private Trust Funds held by the Department on June 30, 1952, amount to $2,052.12 for Employees' bond purchase funds.
REVENUE COLLECTIONS
Interest and penalties collected from employers in the year amounted to $30,100.79, rent collected was $3,532.38 and receipt from sale of old building $890.00, which with a balance of $19,778.33 on hand at the beginning of the period made a total of $54,301.50 to be accounted for. Of this $54,301.50 to be accounted for, $37,081.08 was
373
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
paid into the State Treasury, as provided by law, and $17,220.42 remained on hand June 30, 1952, to be transferred to the State Treasury in the next fiscal period.
AVAILABLE INCOME AND OPERATING COSTS
Grants to the Department by the U. S. Government in the year ii ended June 30, 1952, were $2,839,438.55, and $6,167.00 was received li from the Bureau of Labor Statistics, making a total of $2,845,605.55. | From the $2,845,605.55 received, $7,522.54 was transferred to the ifl Department of Revenue for expense of collecting delinquent accounts of employers from unemployment benefits and $12,075.27 to the n State Personnel Board for pro rata cost of Merit System AdministraI tion, leaving net income of $2,826,007.74 available for general opera-
Jl tions.
The $2,826,007.74 income together with $708,347.02 cash balance foat the beginning of the fiscal period made a total of $3,534,354.76 u; funds available.
$2,810,275.28 of the available funds was expended in the year for i: budget-approved items of expense and $724,685.16 remained on hand u'Uune 30, 1952.
The first lien on this remaining cash balance is for liquidation * of outstanding accounts payable, and the remainder will be available 0 for expenditure in the next fiscal period, subject to budget re-ap1 provals.
>tl COMPARISON OF OPERATING COSTS
Operating costs of the Department for the past three years are otcompared in the following statement:
374
DEPARTMENT OF LABOR EMPLOYMENT SECURITY AGENCY
YEAR ENDED JUNE 30
EXPENDITURES
1952
1951
1950
Personal Services
$ 2,20066,,1788..554 $ 2,136,057.62 $ 2,002,655.92
Travel
101,442.60
96,019.14
91,225.62
Supplies
36,778.12
38,202.44
40,020.00
Communication Services
31,647.87
29,020.92
27,019.81
Heat, Light, Water
11,131.83
10,657.53
9,384.08
Printing, Publicity
56,363.50
52,959.78
63,320.21
Repairs, Alterations
6,226.35
6,121.34
9,513.62
Rents
156,333.70
135,911.55
148,161.97
Insurance, Bonding
302.50
277.50
277.50
Indemnities
6,652.40
90.50
452.00
Pensions (To Emp. Ret. Sys.).
149,517.42
141,228.84
63,834.26
Equipment
12,634.10
16,252.73
57,381.99
Miscellaneous
5,702.25
5,632.78
4,463.40
Totals
$ 2,780,911.18 $ 2,688,432.67 $ 2,537,710.38
Number of Employees at June 30
649
648
715
Included in indemnity payments the past year is $6,345.00 paid to Mrs. Virginia Fleming Miller, Jr., under award by the Compensation Board due to death of Harold B. Miller, Jr.
BUILDING PROPERTY FUND
State Appropriation to the Department to be used toward purchase of property was $65,000.00 for the year ended June 30, 1952. The amount provided under budget approvals was $34,250.00, and the remaining $30,750.00 of the appropriation was lapsed to the State General Fund, as provided by law.
The $34,250.00 provided as the current year's appropriation and $81.51 cash balance at the beginning of the period made a total of $34,331.51 available. From this amount, $34,250.00 was transferred to the Capitol Square Improvement Committee to apply on purchase of property which was approved as provided by law. $30.22 of the remaining available funds was expended for furnishing gas, light and water incident to renting the building, and $51.29 remained on hand June 30, 1952.
375
DEPARTMENT OF LABOR
EMPLOYMENT SECURITY AGENCY
GENERAL
The Department of Labor consists of the Unemployment Security Agency and the Division of Administration and Factory Inspection, the latter division being reported under separate cover.
The Chief Accountant and the Cashier are each bonded in the amount of $5,000.00, and field deputies and clerks for $2,000.00 each.
Delinquent accounts are certified and collections handled by the State Department of Revenue.
Books and records of the Employment Security Agency are well kept, all receipts disclosed by examination 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 Auditor's office during this examination and throughout the year.
^ s
^^Hff^^^t'F'T
377 DEPARTMENT OF LAW
378
DEPARTMENT OF LAW
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments, Lapses
140,000.00 $ 200,000.00 28,647.49 (--) 6,445.89
Total income receipts
..$ 168,647.49 $ 193,554.11
CASH BALANCES, July 1st Budget Funds Total
6,066.07
748.06
._$ 174,713.56 $ 194,302.17
PAYMENTS
EXPENSE
Personal Services Travel Supplies, Materials Communication Publications Repairs Rents Insurance Equipment Miscellaneous
Total expense payments .
CASH BALANCES, JUNE 30th
Budget Funds
Total
148,728.32 3,196.13 2,127.41 3,210.26 5,794.08 5,509.03 713.70 37.50 3,772.43 876.64
158,774.96 | 3,589.76 '. 1,371.94 3,838.85 2,703.21 1,298.30 15.00 37.50 8,414.09 2,230.75
..$ 173,965.50 $ 182,274.36
748.06
12,027.81
..$ 174,713.56 $ 194,302.17
379
DEPARTMENT OF LAW
SUMMARY
FINANCIAL CONDITION
The Department of Law ended the fiscal year on June 30, 1952, with a surplus of $4,639.81 available for operations, subject to budget approvals, after making provision for liquidation of $7,388.00 in outstanding accounts payable.
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Department of Law in the year ended June 30, 1952, was $200,000.00. The amount provided with which to meet expenditures approved on budget for the fiscal year was $193,554.11 and the remaining $6,445.89 of the appropriation was lapsed to the State General Fund, as provided by law.
The $193,554.11 provided as the current year's appropriation together with the $748.06 cash balance at the beginning of the fiscal period, made a total of $194,302.17 available.
$182,274.36 of the available funds was expended in the year for budget-approved items of expense and $12,027.81 remained on hand June 30, 1952, the end of the fiscal year.
This remaining cash balance represents funds which have been provided in excess of obligations incurred and will be available for expenditure in the next fiscal period, subject to budget re-approvals, after making provision for liquidation of outstanding accounts payable.
COMPARISON OF OPERATING COSTS
Expenditures by the Department of Law for the past three years are compared in the statement following:
is*-----
380
DEPARTMENT OF LAW
EXPENDITURES
Personal Services Travel Supplies Communication Printing, Publications Repairs Rents Insurance, Bonding Equipment Miscellaneous
Total
YEAR ENDED JUNE 30th
1952
1951
1950
158,774.96 $ 3,589.76 1,371.94 3,838.85 2,703.21 1,298.30 15.00 37.50 8,414.09 2,230.75
148,728.32 $ 3,196.13 2,127.41 3,210.26 5,794.08 5,509.03 713.70 37.50 3,772.43 876.64
135,831.97 3,899.93 1,341.20 3,382.50 4,979.56 928.33
46.95 2,147.54
280.95
$ 182,274.36 $ 173,965.50 $ 152,838.93
Number of Employees at June 30th
34
30
31
GENERAL
The Attorney-General is bonded in the amount of $10,000.00 and the Cashier of the Department of Law is under $5,000.00 bond.
The following for purchases made from employees in the fiscal year under review:
7-10-51 L. W. Sizemore--1 Used Desk 4- 9-52 Geo. Sims, Jr.--Ga. An. Code Ga. Digest
$ 60.00 375.00
The above two items were purchased from the employees after
review and approval of the State Supervisor of Purchases, as provided by law.
It was also noted that travel expense of $546.63 was paid to Julia (Mrs. Eugene) Cook in the period under review. This has been allowed since Mrs. Cook is employed by the Department of Law and the Attorney General has authority to authorize travel for any employee of his department. The expense has been passed as a matter of policy to be determined by the Attorney General.
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.
Payments made to the Attorney General and the other members of the staff of the Department of Law for services rendered the Bill
381
DEPARTMENT OF LAW
Drafting Unit and other expenses of the Unit as authorized by Act of the General Assembly approved February 20, 1951, will be found reported in the Audit of the Accounts of the General Assembly which is reported under separate cover.
Appreciation is expressed to the Attorney General and the staff of the Department of Law for the cooperation and assistance given the State Auditor's office during this examination and throughout the i year.
y- --'
383 MILK CONTROL BOARD
<y-- -I-5S5
384
MILK CONTROL BOARD
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriations
f 80,000.00 $
Budget Balancing Adjustments, Lapses
(_) 41.50
Total income receipts
79,958.50 $
115,000.00 34,832.75
149,832.75
NON-INCOME State Revenue Collections Unfunded
10,949.18
CASH BALANCES, July 1st
Budget Funds
-
Total
89.01
99.37
$ 80,047.51 $ 160,881.30
PAYMENTS
EXPENSE
Personal Services
Travel -
-
Supplies, Materials
Publications
--
Repairs
Rents
---
- --
Equipment -- Miscellaneous
Total expense payments
OUTLAYS
Lands, Buildings Contracts
CASH BALANCES, JUNE 30th
Budget Funds State Revenue Collections Unfunded
Total...
-
$ 53,622.82 $ 62,331.62
18,124.97
17,190.73
864.77
998.08
3,445.94
2,948.15
847.93
26,596.74
102.60
22.00
1,295.00
1,358.00
77.20
76.00
362.17
1,838.50
1,204.74
1,473.35
$ 79,948.14 $ 114,833.17
35,000.00
99.37 $ 80,047.51
98.95 10,949.18
160,881.30
385
MILK CONTROL BOARD
SUMMARY
FINANCIAL CONDITION
The Milk Control Board ended the fiscal year on June 30, 1952, with a surplus of $145.71 available for operations, subject to budget approvals, and reported no outstanding accounts payable.
REVENUE COLLECTIONS
In the year ended June 30, 1952, the Board collected $135,245.12 from licenses and fees levied against Milk Producers and Distributors, of which $124,295.94 was transferred to the State Treasury in the year and $10,949.18 remained on hand June 30, 1952, and will be transferred to the State Treasury in the next fiscal period.
Revenue collections for the past three years are compared, as follows:
YEAR ENDED JUNE 30
1952
1951
1950
Fees--Development Services:
lil Milk Producers
$
[ Milk Distributors
;1 Milk Pro.--Distrib.
Milk Stores
56,241.54 $ 56,690.39
22,313.19
46,754.00 $ 39,612.25
27,426.11
2,881.02
Totals
$ 135,245.12 $ 116,673.38 $
28,991.19 20,584.81 21,894.63 17,760.57
89,231.20
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Milk Control Board in the fiscal year ended June 30, 1952, was $115,000.00. This was increased to $149,832.75 by transfer of $34,832.75 from the State Emerl gency Fund to meet expenditures given budget approval, as provided by law. This additional allotment was approved to meet the $35,000.00 : expense of remodeling and equipping a Dairy Laboratory at the University of Georgia, in Athens.
The $149,832.75 provided as the current year's appropriation together with the $99.37 cash balance at the beginning of the fiscal period, made a total of $149,932.12 available.
$114,833.17 of the available funds was expended in the year for ij budget-approved items of current operating expense and $35,000.00
was paid to the University of Georgia for remodeling and equipping
386
MILK CONTROL BOARD
a Dairy Laboratory, leaving a balance on hand of $98.95 on June 30, 1952.
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 statement following:
YEAR ENDED JUNE 30
EXPENDITURES
1952
1951
1950
Personal Services Travel Supplies, Materials Communications Printing, Publications Repairs Rents Insurance, Bonding Equipment Miscellaneous
$ 62,331.62 $ 53,622.82 $ 50,292.15
17,190.73
18,124.97
15,687.84
998.08
864.77
1,334.92
2,948.15
3,445.94
4,173.42
26,596.74
847.93
3,022.75
22.00
102.60
51.00
1,358.00
1,295.00
1,214.00
76.00
77.20
89.33
1,838.50
362.17
916.43
1,473.35
1,204.74
90.88
Total Expense Payments^ 114,833.17 $ 79,948.14 $ 76,872.72
OUTLAY Remodel and Equip Dairy Lab
Total Cost Payments .$
35,000.00 149,833.17 $
79,948.14 $
76,872.72
Number of Employees at June 30th
22
21
22
The increase of $34,885.03 in current operating cost the past year is attributable in the main to increased payments for personal services and advertising expense. Included in advertising and printing expense the past year is the payment of $23,255.91 to Beaumont & Hohman, Advertising Agency, for advertisements carried in various newspapers of the State stressing the value of milk.
387
MILK CONTROL BOARD
GENERAL
The Chairman of the Milk Control Board is bonded in the amount of $10,000.00, and fourteen employees for $2,000.00 each.
Books and records of the Board were well kept, all receipts disclosed by examination have been accounted for, and expenditures : were within the limits of budget approvals and supported by proper j voucher.
Appreciation is expressed to the Director and the staff of the Board for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
389
SUPERVISING INSPECTOR OF
NAVAL STORES
390
SUPERVISING INSPECTOR OF NAVAL STORES
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments, Lapses
$
3,600.00
(--) 3,600.00
Total income receipts
iBsr~ 391
OIL AND GAS COMMISSION
892
OIL AND GAS COMMISSION
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments, Lapses
$
6,000.00 $
6,000.00
(--) 1,091.30 (--) 1,253.63
Total income receipts
$
4,908.70 $
4,746.37
CASH BALANCE, JULY 1st Budget Funds Total
4,908.70 $
276.88 5,023.25
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
3,258.00 615.84 242.21 173.60 6.52 224.00 94.15 12.50
5.00
4,631.82 $
3,864.00 529.59 140.41 335.09 36.66
5,023.25
276.88 4,908.70 $
5,023.25
393
OIL AND GAS COMMISSION
SUMMARY
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Oil and Gas Commission of Georgia in the fiscal year ended June 30, 1952, was $6,000.00. The amount approved on budget to meet expenditures for the fiscal year was $4,746.37, and the remaining $1,253.63 of the appropriation was lapsed to the State General Fund, as provided by law.
The $4,746.37 provided as the current year's appropriation together with the $276.88 cash balance at the beginning of the fiscal period, made a total of $5,023.25 available, and this amount was expended for budget-approved items of expense in the fiscal year ended June 30, 1952.
COMPARISON OF OPERATING COSTS
The Commission's operating costs for the last three years are
compared as follows:
YEAR ENDED JUNE 30
EXPENDITURES
jl Personal Services I Travel Expense ij| Supplies H Communication II Heat, Light, Power, WaterII Printing, Publicity I Insurance, Bonding II Equipment [I Other Expense
Totals--
1952
3,864.00 $ 529.59 140.41 335.09 36.66
12.50
105.00 5,023.25 $
1951
3,258.00 $ 615.84 242.21 173.60
224.00 12.50
105.67 4,631.82' $
1950
2,808.33 275.58 51.65 57.76
152.85 22.50
264.88 100.00
3,733.55
Number of Employees June 30-
GENERAL
The State Treasurer is disbursing officer for the Commission and accounts were found in good condition, with all funds properly accounted for and expenditures within the limits of budget approvals and provisions of State law.
396
STATE BOARD OF PARDONS AND PAROLES
RECEIPTS
1951
1952
INCOME PROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments
Total income receipts
120,000.00 5 200,000.00 1,306.23 (--) 19,628.30
-$ 121,306.23 $ 180,371.70
NON-INCOME Private Trust Accounts
CASH BALANCES, JULY 1st Budget Funds Private Trust Accounts Total.
3,750.00
2,630.55
395.39 799.35
1,018.60 4,049.35
.$ 126,250.97 $ 188,070.20
PAYMENTS
EXPENSE
Personal Services ... Travel Supplies, Materials Communication Publications Repairs Rents Insurance Pensions, Benefits . Equipment Miscellaneous
Total Expense Payments..
NON-COST
Private Trust Account
CASH BALANCES, JUNE 30th
Budget Funds Private Trust Accounts
Total
83,142.84 $ 31,689.59
794.99 2,332.36 1,433.62
147.25
100.00 175.20 812.56 54.61
115,831.35 42,780.93
806.44 3,345.58 1,274.02 3,160.07
720.00 100.00 201.60 10,983.56 56.08
-$ 120,683.02 $ 179,259.63
500.00
880.55
1,018.60 4,049.35
2,130.67 5,799.35
-$ 126,250.97 $ 188,070.20
397
STATE BOARD OF PARDONS AND PAROLES
SUMMARY
FINANCIAL CONDITION
The State Board of Pardons and Paroles ended the fiscal year on June 30, 1952, with a surplus of $1,552.07, after providing the necessary reserve of $578.60 to cover outstanding accounts payable, and reserving $5,799.35 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, 1952, was $200,000.00. The amount approved on budget to meet expenditures was $180,371.70, and the remaining $19,628.30 was lapsed to the State General Fund, as provided by law.
The $180,371.70 provided as the current year's appropriation together with the $1,018.60 cash balance at the beginning of the fiscal period made a total of $181,390.30 available with which to meet expenditures approved on budget for the fiscal year.
$179,259.63 of the available funds was expended for budget approved items of expense and $2,130.67 remained on hand June 30, 1952, the end of the fiscal year.
This remaining cash balance of $2,130.67 represents funds which have been provided in excess of obligations incurred and will be available for expenditure in the next fiscal period, subject to budget re-approvals, after providing for liquidation of $578.60 in outstanding accounts payable.
COMPARISON OF OPERATING COSTS
The Board's expenditures for operating costs the past three years are compared in the following statement:
^m
398
STATE BOARD OF PARDONS AND PAROLES
EXPENDITURES
Personal Services . Travel
Supplies Communication Printing, Publicity Repairs Rents
Insurance, Bonding Pensions (Emp. Ret. Fund) Equipment Miscellaneous
Totals
-$
Number of Employees June 30-
YEAR ENDED JUNE 30
1952 ^~^ 115,831.35 $ 42,780.93
806.44 3,345.58 1,274.02 3,160.07
720.00 100.00 201.60 10,983.56 56.08
1951
--
83,142.84 $ 31,689.59
794.99 2,332.36 1,433.62
147.25
100.00 175.20 812.56 54.61
1950
^Mm
83,389.62 28,437.92
747.80 2,392.55
886.46 702.45
105.00
1,460.09 33.34
179,259.63 $ 120,683.02 $ 118,155.23
37
29
29
10(J
had 3? regular emPlQyees on its payroll on June 30,
1952, as compared with 29 at the end of the previous period, an
ZTiTovf- Vnd Payments fr P^sonal services increased from $83,142.84 in the year ended June 30, 1951, to $115,831.35 for the cur-
iitnofo1,Peri0d 8nded June 3' 1952' There was also ^ increase of $11,091.34 in supplies and $10,171.00 in equipment purchases the past year over previous fiscal period.
GENERAL
Official bonds are on file in the amount of $10,000.00 for the Chairman of the Board and the Treasurer.
Books and records of the Board of Pardons and Paroles 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 Board
for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
399
DEPARTMENT OF PARKS, HISTORICAL SITES AND
MONUMENTS
400
DEPARTMENT OP PARKS, HISTORICAL SITES AND MONUMENTS
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments, Lapses
Revenues Retained Donations Earnings, Recreational Services
Transfers, Other Spending Units
Total Income Receipts
393,000.00 $ 680,000.00
106,000.00
450,084.35
25,000.00
52,046.66
87,843.74
(--) 2,600.00 (--) 102,600.00
.$ 573,446.66 $ 1,115,328.09
NON-INCOME Private Trust Accounts
1,234.80
3,647.21
CASH BALANCES, JULY 1st
Budget Funds Private Trust Accounts
Total.
61,795.53
170,558.36 589.82
..$ 636,476.99 $ 1,290,123.48
PAYMENTS
EXPENSE
Personal Services . Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Rents Insurance Equipment Miscellaneous
Total .Expense Payments
72,938.68 12,980.96 66,136.71
4,544.53 5,240.71 3,450.81 31,735.48
668.20 506.50 42,878.54 521.72
$ 199,508.66 11,970.41 59,522.86 6,409.81 12,750.46 5,303.41
(--) 25,816.55 1,853.40 6,799.04
21,716.76 6,067.51
$ 341,602.84 $ 306,085.77
401
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
PAYMENTS
IUTLAYS ' Personal Services
Travel Supplies, Materials Communication Heat, Light, Power, Water Publications, Printing Repairs Rents Insurance Contracts Miscellaneous Equipment
Total Outlay Payments
1951
1952
..$ 123,080.99
156,899.85 4,254.49
269,614.90 561.96 183.95 145.51
106,050.92 10,031.13
985.28 133,647.24
5,933.41 49,455.83
..$ 123,080.99 $ 737,764.47
WON-COST Private Trust Accounts
644.98
4,032.34
fCASH BALANCES, JUNE 30th
Budget Funds Private Trust Accounts
TotaL
170,558.36 589.82
242,036.21 204.69
..$ 636,476.99 $ 1,290,123.48
402
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
CURRENT BALANCE SHEET JUNE 30, 1952
ASSETS
Cash and in Banks In State Treasury Due from Parks and Leases
LIABILITIES, RESERVE, SURPLUS
87,745.90 154,495.00
498.55 i
$ 242,739.45-
LIABILITIES
Accounts Payable and Purchase Orders
RESERVES
Contracts to Mature Lincoln County Development Fund Sales Tax
$ 71,157.36
15,047.40 24,995.00
204.69
40,247.09
SURPLUS For Operations subject to Budget Approval.
131,335.00 $ 242,739.45
403
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, 1952, with a surplus of $131,335.00, available for operation, subject to budget approvals, after providing the necessary reserve of $71,157.36 to cover accounts payable and purchase orders outstanding and reserving $15,047.40 for contracts to mature, $24,995.00 for Lincoln County Development Fund and $204.69 pales tax collections to be remitted to the Department of Revenue.
Assets on this date consisted of $242,240.90 cash in bank and held by the State Treasury and $498.55 due from the several State Parks, of the within report.
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation to the Department in the year ended June 130, 1952, for operations was $330,000.00, which was increased to $705,084.35 by transfer of $375,084.35 from the State Emergency Fund to meet expenditures approved on budget, as provided by law.
Appropriation for the development of Veterans Park was $100,000.00, which was increased to $175,000.00 by transfer of $75,000.00 I from the State Emergency Fund. Appropriations for other State
arks totaled $250,000.00, making total funds provided through appropriations $1,130,084.35.
The Department had additional income of $87,843.74 from earnings from the several State Parks and other sources, making total receipts for the year $1,217,928.09.
From the $1,217,928.09 received, $2,600.00 was transferred to the Department of Geology, Mines and Mining for the pro rata cost of operating the State Museum and $100,000.00 was transferred to the Jekyll Island Committee for repairs and improvements, leaving net : income of $1,115,328.09.
The $1,115,328.09 income and the $170,558.36 cash balance at the beginning of the period made a total of $1,285,886.45 available with which to meet expenditures approved on budget for the fiscal year.
$306,085.77 of the available funds was expended for budget approved items of current expense and $737,764.47 for land, buildings
404
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
and permanent improvements, as scheduled in report, leaving a cash balance of $242,036.21 on hand June 30,1952, the end of the fiscal year.
The first lien on this remaining cash balance is for liquidation of $71,157.36 in outstanding accounts payable and purchase orders, $40,042.40 is reserved for contracts and park developments in process, and the remainder will be available for expenditure in the next fiscal period, subject to budget re-approvals.
COMPARISON OF OPERATING COSTS
Expenditures by the Department for the past three years are compared in the following statement:
YEAR ENDED JUNE 30th
EXPENSE
1952
1951
1950
Personal Services _ Travel Supplies, Materials Communication Heat, Light, Power, Water Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Indemnities Equipment ._ Miscellaneous
f 199,508.66 11,970.41 59,522.86 6,409.81 12,750.46 5,303.41
(--) 25,816.55 1,853.40 6,799.04
21,716.76 6,067.51
172,938.68 12,980.96 66,136.71 4,544.53 5,240.71 3,450.81 31,735.48
668.20 506.50
71.00 42,878.54
450.72
127,656.15 11,612.03 39,491.11 3,587.14 2,038.61 3,444.90 17,792.32
430.40 781.49 115.50 42,418.33 1,349.49
Total Expense Payments. $ 306,085.77 $ 341,602.84 $ 250,717.47
OUTLAY Land, Buildings and Improvements Equipment
688,308.64 49,455.83
123,080.99
285,209.24
Total Cost Payments Number of Employees on
Payroll June 30th
1,043,850.24 181*
464,683.83 61
535,926.71 98
(*)Includes personnel employed as laborers.
Outlay payments for land, buildings and equipment at the various i State Parks increased $614,683.48 the past year, and the expenditures for land, buildings and equipment in the year ended June 30, 1952, are detailed in the unit report.
Payments for land and on building contracts the past year are further analyzed as follows:
405
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
IJK.LLATOONA: Acme Lumber Company--Life Guard Stand
I. Abco Builders--Sanitary Facilities
[JPHEHAW: Pope Electric Company--Electric Line
..$ 48.15 _ 36,774.60 $ 36,822.75
..$ 2,400.00
>5GEORGIA VETERANS: | Crisp Co. Health Dept. Equipment
Seaboard Airline R. R.--Roads Sumner, John F.--Architect Western Union--R. R. Crossing
INDIAN SPRINGS: Land Georgia Lee Curry Mrs. Bessie Bryan W. W. Jameson New Elder Hotel Stalling Concrete Pro. Co.--Miscellaneous Shepherd Const. Co.--Lake Virginia Well Sup. Co.--Well
LOLOMOKI: Farmer Gin Co.--Liming J Layne Atlantic Co.--Well -a! Sou. Engineering Co.--Engineering
540.04 390.70 6,512.00
66.52
$ 7,509.26
1,000.00 1,529.50 1,000.00
500.00 776.26 25,400.00 1,496.00
$ 31,701.76
..$ 138.00 1,975.00
_ 5,090.39
$ 7,203.39
tFRANKLIN D. ROOSEVELT: Troup County Mbr. Corp.--Building Line
.$ 142.38
:WHITE COUNTY AREA: J. A. Gilstrap--Seeding Borrow Pit
I C. L. Rhodes--Dam Robertstown
Total Land and Building Contracts
$ 1,210.00 46,657.70
$ 47,867.70
$133,647.24
Lumber was hired cut off various projects for use of Parks. The difference in price of lumber and cost of cutting, $47,083.00, was ' J journalized between expense and outlay payments.
<3*' --^
406
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
GENERAL
Activities at the various State Parks have been checked and operations of each Park shown in the within report.
Parks and Concessions are operated by the Department, as follows:
ALLATOONA
Operated by A. J. Woodward
All revenue from operations paid to the State. Mr. Woodward is paid a salary of $165.00 per month.
ALLATOONA MARINE FACILITIES Operated by John M. King and 3% of revenue is remitted to the State.
ALLATOONA--GEO. W. CARVER AREA
Operated by John L. Atkinson and 5% of revenue is remitted to the State.
A. H. STEPHENS PARK Operated by John H. Stephens, Jr.
All revenue from operations paid to the State. Mr. Stephens is paid a salary of $225.00 per month.
A. H. STEPHENS PARK--RECREATIONAL DEMONSTRATION
AREA
Operated by Thos. E. Darden
All income paid to the State. Mr. Darden is paid a salary of $260.00 per month.
CHEHAW PARK
Operated by W. M. Wadsworth
All income paid to the State and Mr. Wadsworth paid a salary of $200.00 per month.
CROOKED RIVER PARK
Operated by J. L. Buie
All income is paid to the State and Mr. Buie is paid a salary of $200.00 per month.
HARD LABOR CREEK RECREATIONAL DEMONSTRATION
AREA
Operated by E. G. Estes and T. D. Carter,
Co-superintendents
All revenue is paid to the State and Mr. Estes and Mr. Carter are
each paid a salary of $260.00 per month.
INDIAN SPRINGS PARK
Operated by Spencer Johnson
Superintendent Spencer Johnson is paid a salary of $300.00 per month.
407
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
Mr. H. C. Bowen operates the Park for 10% of concessions sales and 50 % of vending machine sales.
Mrs. Willie Hamblin operates the bathhouse for 25% of income.
', JEFFERSON DAVIS PARK
Operated by Range Harper
Revenue paid to State and Mr. Harper paid a salary of $150.00
per month.
KOLOMOKI PARK
Operated by B. H. Collier
All revenue is transferred to the State and Mr. Collier is paid $225.00 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 $250.00 per month salary.
1 LITTLE OCMULGEE PARK
Operated by Lee Wilcox
Revenue from the Park is paid to the State and Mr. Wilcox is paid salary of $250.00 per month.
I MAGNOLIA SPRINGS PARK
Operated by W. M. Field
W. M. Field is paid $225.00 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 $250.00 per month.
VETERANS MEMORIAL PARK
Operated by J. P. Bridges
Revenue is paid to the State and Mr. Bridges paid $325.00 per
month salary.
VOGEL STATE PARK
Operated by Frank Allison
Revenue is remitted to the State and Mr. Allison receives $250.00
per month salary.
CAPITOL CAFETERIA
Operated by Mrs. Mary C. Lee
3% of gross revenue is paid to the State.
GEORGIA CO-OP, STATE OFFICE BLDG. 3% of gross revenue paid to the State.
Operated by Georgia Co-Op for Blind.
The Director of the Department is bonded in the amount of
408
DEPARTMENT OF PARKS, HISTORICAL SITES AND MONUMENTS
$10,000.00, the Chief Engineer and Cashier for $5,000.00 each, and Park Superintendents are bonded for $5,000.00 each.
Books and records of the Parks Department for individual parks were found much improved over conditions existing at the time of previous examination. However, summary sheets in general books were not in balance.
It was noted in examination that income from restaurant at the Veterans Memorial Park was $20,392.02 while food purchases amounted to $21,545.91. This condition warrants special effort on the part of the Director of Parks to outline a better method of operations.
At the Franklin D. Roosevelt Park $125.00 was paid for cash register, for which no purchase order was submitted.
In previous audit report $413.60 was shown as due from Barney Whitaker under terms of Jekyll Island lease, and this account had not been collected at the time of this 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, except as noted.
Director Moye and his staff are to be commended for the legal and proper manner in which the financial accounts of the Department were handled in the last fiscal period under review with the exception of the items pointed out in the previous paragraphs.
Appreciation is expressed to the officials and staff of the Department of Parks for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
409 STATE PERSONNEL BOARD
410
STATE PERSONNEL BOARD
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
$ 127,615.14 $
162,038.47
CASH BALANCE, JULY 1st Budget Funds Total
8,777.52
7,600.24 i
$ 136,392.66 $ 169,638.71
PAYMENTS
EXPENSE
Personal Services __ Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Rents Insurance Pensions, Benefits __ Equipment Miscellaneous
Total expense payments
CASH BALANCES, JUNE 30th
Budget Funds
Total.-..
101,901.16 2,319.15 5,645.69 3,087.48 412.89 1,153.27 1,857.91 3,480.85 30.00 5,904.67 2,431.28 568.07
119,923, 99 2,470. 85 5,078, 46 3,366, 83 451, 04 1,415. 15 409, 33 7,744, 40
30, oo
7,221, 04 2,881, 26
686, 78 ^
$ 128,792.42 $ 151,680.03
7,600.24
17,958.68 ft
$ 136,392.66 $ 169,638.71
411
STATE PERSONNEL BOARD
SUMMARY
FINANCIAL CONDITION The State Personnel Board ended the fiscal year on June 30, 1952,
with a surplus of $8,963.94 available for operations, subject to budget approvals, after providing the necessary reserve of $8,994.74 to cover outstanding accounts payable.
AVAILABLE INCOME AND OPERATING COSTS
Income of the Personnel Board is derived from assessments on the Departments served, based on a pro rata share of the Board's operating cost. Receipts from assessments in the year ended June 30, 1952, amounted to $162,038.47, 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 of--Alto Medical Center
Public Health, Department of--Battey State Hospital
Public Safety, Department of
: __: -
Public Service Commission
Public Welfare, Department of
Public Welfare Institutions
Confederate Soldiers Home
Factory for the Blind
Milledgeville State Hospital
Training School for Boys
Training School for Girls (White)
Training School for Girls (Colored)
Training School for Mental Defectives
Revenue, Department of
Supervisor of Purchases
$
355.00
9,170.28
98.82
570.07
25,939.61
12,075.27
118.23
610.25
156.34
21,831.86
3,149.42
15,081.54
7,337.76
511.43
20,966.78
217.40 236.86 28,410.54 1,575.24 493.77
77.72 1,780.94 10,802.02
471.27
$ 162,038.47
The income from assessments together with $7,600.24 cash balance at the beginning of the fiscal period made a total of $169,638.71 available.
412
STATE PERSONNEL BOARD
$151,680.03 of the available funds was expended in the year for budget-approved items of expense and $17,958.68 remained on hand June 30, 1952, the end of the fiscal year.
The first lien on this $17,958.68 cash balance is for liquidation of $8,994.74 in outstanding accounts payable and the remainder of $8,963.94 represents funds which have been provided in excess of obligations incurred and will be available for expenditure in the next fiscal period, subject to budget re-approvals.
COMPARISON OF OPERATING COSTS Expenditures for the past three years are compared in the state-
ment following:
YEAR ENDED JUNE 30
1952
1951
1950
Personal Services Travel Supplies Communication Heat, Light, Power, Water.. Printing, Publicity Repairs Rents Insurance, Bonding Pensions Indemnities Equipment Miscellaneous
$ 119,,9923..999 $ 2,470.85 5,078.46 3,366.83 451.04 1,415.15 409.33 7,744.40 30.00 7,221.94
2,881.26 686.78
101,901.16 $ 2,319.15 5,645.69 3,087.48 412.89 1,153.27 1,857.91 3,480.85 30.00 5,904.67
2,431.28 568.07
76,255.62 2,045.93 4,328.70 2,585.69 * 340.85 2,975.14 l\ 343.24 | 3,337.73 1 30.00 1 2,479.16 1 16.50 1 8,269.60 a 482.20 tt
Totals.
..$ 151,680.03 $ 128,792.42 $ 103,490.36
Number of Employees June 30....
34
33
33
GENERAL
The Personnel Board administers the Merit System laws, rules 6 and regulations and maintains registers of qualified applicants for positions in the Departments coming under the provisions of the | Merit System Administration.
Director E. L. Swain is bonded in the amount of $5,000.00 and f Mrs. Olga P. Mounts, Principal Accounting Clerk, for $1,000.00.
Books and records of the Board were found in excellent condition, all recorded receipts for the period under review were properly \ accounted for and expenditures were within the limits of budget I approvals and supported by proper voucher.
Appreciation is expressed to the Director and the staff of the i Board for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
413
STATE BOARD OF
PHARMACY (Drug Inspection)
^
414
GEORGIA STATE BOARD OF PHARMACY DRUG INSPECTION DIVISION
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustment
Revenues Retained Earnings Transfers Other Spending Units
$ 24,000.00 $ 24,000.00
(--) 1,717.56 (--) 104.07
40.00
10.00
(--) 1,200.00
Total Income Receipts
21,122.44 $ 23,905.93
CASH BALANCES, JULY 1st Budget Funds Total
134.81 21,257.25 $
1,130.99 25,036.92
PAYMENTS
EXPENSE
Personal Services _. Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Insurance Indemnities Equipment Miscellaneous
Total Expense Payments
CASH BALANCES, JUNE 30th
Budget Funds
Total .
14,835.00 3,348.75 249.24 306.81 10.96
63.00 22.50 1,170.00 110.00 10.00
20,126.26 $
16,510.43 4,279.01
255.02 293.49
16.22 95.36
22.50 3,365.01
24,837.04
1,130.99 21,257.25 $
199.88 25,036.92
415
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, 1952, with a surplus of $199.88 il 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, 1952, was $24,000.00. The amount provided with | which to meet expenditures approved on budget for the fiscal year was $23,895.93 and the remaining $104.07 of the appropriation was I lapsed to the State General Fund, as provided by law.
In addition to the $23,895.93 provided as the current year's appropriation, $10.00 was received from miscellaneous sales, making total I income receipts $23,905.93.
The $23,905.93 income together with the $1,130.99 cash balance at I the beginning of the fiscal period made a total of $25,036.92 available.
$24,837.04 of the available funds was expended in the year for budget-approved items of expense and $199.88 remained on hand I June 30, 1952, the end of the fiscal year.
This remaining cash balance of $199.88 represents funds which have been provided in excess of obligations incurred and will be i available for expenditure in the next fiscal period, subject to budget )i re-approvals.
j COMPARISON OF OPERATING COSTS
The Division's operating costs for the past three years are comp pared in the statement following:
416
GEORGIA STATE BOARD OF PHARMACY DRUG INSPECTION DIVISION
Personal Services Travel Expense Supplies and Materials Communication Heat, Light, Power Printing, Publicity Repairs Insurance Indemnities Equipment Miscellaneous
Totals
YEAR ENDED JUNE 30th
1952
1951
1950
16,510.43 $ 4,279.01 255.02 293.49 16.22 95.36
22.50 3,365.01
14,835.00 $ 3,348.75 249.24 306.81 10.96
63.00 22.50 1,170.00 110.00 10.00
15,895.00 3,533.17 249.85 328.23
288.00
40.00
41.75
24,837.04 $ 20,126.26 $ 20,376.00
Number of Employees June 30th
GENERAL
The Chief Inspector is bonded in the amount of $5,000.00, the Secretary for $5,000.00 and Drug Inspectors for $1,000.00 each.
There was an overpayment of $6.00 on the expense account of R. L. Fain on January 29, 1952, due to error in addition of voucher No. 3003 and this is to be refunded and will be reported in the next fiscal period.
Books and records of this Agency were found in good condition, all known receipts for the period under review were properly accounted for and expenditures were within the limits of budget approvals and supported by proper voucher, except as noted.
Appreciation is expressed to the officials and staff of the Division of Drug Inspection of the Board of Pharmacy for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
417 STATE PORTS COMMITTEE
^
418
STATE PORTS COMMITTEE
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments, Lapses
$ 40,000.00 $ 290,000.00 (--) 9,160.66 (--) 938.20
Total income receipts __
_$ 30,839.34 $ 289,061.80
CASH BALANCES, JULY 1st Budget Funds Total
5,263.79 36,103.13 $
457.54 289,519.34
PAYMENTS
EXPENSE
Personal Services Travel Supplies, Materials Communication Rents Insurance Equipment Miscellaneous
Total expense payments
OUTLAYS
Lands, Buildings Supplies, Materials Contracts
Equipment
CASH BALANCES, JUNE 30th
Budget Funds ._
Total
$ 28,399.92 $ 34,379.92
3,386.83
1,743.62
947.24
176.01
1,164.05
1,226.79
1,090.00
2,070.00
125.00
482.55
175.00
35,645.59 $ 39,721.34
20,178.95 33,342.22 93,308.52
457.54
102,968.31
$ 36,103.13 $ 289,519.34
419
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, subject to the limitation of funds made available for such purposes by said Act, the expenditure of such funds to be controlled by and subject to all laws and regulations now in force and effect applicable to departments of the State Government.
The Hon. James W. Smith was appointed Secretary-Treasurer of 1 the Committee, and delivered to the Committee a fidelity bond in the | amount of $25,000.00.
FINANCIAL CONDITION
The Committee ended the fiscal year on June 30, 1952, with a cash surplus of $175.40 available for current operating expenses, and had a deficit of $7,416.14 in outlay funds. This deficit of $7,416.14 represents the difference between $110,209.05 accounts payable for outlays . and $102,792.91 outlay funds held June 30, 1952.
L AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the expense of the Committee for the year i ended June 30, 1952, was $40,000.00. The amount approved on budget
to meet expenditures for current operating expenses in the fiscal S year was $39,061.80, and the remaining $938.20 of the appropriation
was lapsed to the State General Fund, as provided by law.
Appropriation for outlay and permanent improvements for the ] year ended June 30, 1952, was $250,000.00, which, with the $39,061.80 ! provided for current expenses, made total income receipts of the I Committee for the period $289,061.80.
The $289,061.80 income provided and the $457.54 cash balance I at the beginning of the fiscal period made a total of $289,519.34 ri available.
420
STATE PORTS COMMITTEE
$39,721.34 of the available funds was expended for personal services, travel and other budget-approved items of expense, and $146,829.69 expended for improvements and equipment, and $102,968.31 remained on hand June 30, 1952.
COMPARISON OF OPERATING COSTS
Expenditures of the Committee for the past three years are compared in the statement following:
EXPENSE
Personal Services _ Travel Supplies Communication Rent Repairs Insurance, Bonding Equipment Miscellaneous
Total Expense Payments.-?
YEAR ENDED JUNE 30th
1952
1951
1950
34,379.92 1,743.62 176.01 1,226.79 2,070.00
125.00
28,399.92 3,386.83 947.24 1,164.05 1,090.00
482.55 175.00
20,699.92 3,738.21 353.97 804.01 600.00 610.44
265.00
39,721.34 $ 35,645.59 $ 27,071.55
OUTLAY
Rehabilitation Equipment
53,521.17 93,308.52
Total Cost Payments $ 186,551.03 $
35,645.59 $
29,914.66 56,986.21
Number of Employees June 30
5
5
4
Prior to opening of the State Ports Committee accounts expenses were paid through the Georgia Ports Authority accounts.
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 Committee for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
421
STATE PROPERTIES COMMISSION
(Chattanooga Hotel Properties)
422
STATE PROPERTIES COMMISSION
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained
Rent on Investment Properties
$
6,495.72 $
4,589.34
NON-INCOME State Revenue Collections Unfunded
11,604.24 (--) 22,239.38
CASH BALANCES, JULY 1st State Revenue Collections Unfunded Total
16,352.22
27,956.46
$ 34,452.18 $ 10,306.42
PAYMENTS
EXPENSE
Miscellaneous Taxes State, County, City, Tennessee
CASH BALANCES, JUNE 30th
State Revenue Collections Unfunded
Total
^.
$
6,495.72 $
5,689.34
27,956.46
5,717.08
$ 34,452.18 $ 10,306.42
423
STATE PROPERTIES COMMISSION
SUMMARY
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 City of Chattanooga, Hamilton County, Tennessee, known as the Eastern Hotel Property, fronting 61 feet on Market Street and extending back along East Eleventh Street 167 feet.
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 approved February 16, 1950) and the Tennessee Valley Hotels, Inc. This lease is for a term of ninety-nine years, beginning on November 1, 1950, and expiring on 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 the term of the lease, to-wit:
From Nov. 1, 1950, to Oct. 31, 1955 From Nov. 1, 1955, to Oct. 31, 1965 From Nov. 1, 1965, to Oct. 31, 1980 From Nov. 1 1980, to Oct. 31, 2000 From Nov. 1, 2000, to Oct. 31, 2049
$3,600.00 per An. 4,800.00 per An. 6,000.00 per An. 7,500.00 per An.
10,000.00 per An.
"(b) In addition to the said amounts which shall be received by the Lessor as net rental for said property, Lessee agrees to pay during the entire term of this lease ad valorem 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 improvements, 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 and remove from said premises at its own expense and
424
STATE PROPERTIES COMMISSION
risk the old building erected thereon and its contents, provided that the salvage of said building and its contents shall be the absolute property of the Lessee, and to erect in lieu of said building a hotel, office, or other business building or structure, or combination of the same, of fireproof construction, in accordance with the accepted meaning of the term "fireproof," at its own expense and risk at a cost not to be less than two hundred fifty thousand ($250,000.00) dollars; however, Lessee may utilize the old building now on said premises or any part thereof, which Lessee deems usable 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 pre-, miums on not less than thirty thousand ($30,000.00) dollars on the said building and improvements as they are now and on not less than five thousand ($5,000.00) dollars on its contents and on not less than seventy-five per cent 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. . . .
(b) Lessor agrees: That the rental installments shall abate during the period of demolition and construction, commencing 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, situated in the City of Chattanooga, Tennessee, is described in lease agreement, as follows:
"That tract or lot of land bounded by Market Street, Georgia Avenue and Tenth Street, the said lot having a frontage of one i hundred sixty-five (165) feet on Market Street; one hundred and
425
STATE PROPERTIES COMMISSION
twenty-eight (128) feet on Georgia Avenue, and ninety-three (93) feet on Tenth Street, on which there is situated a four-story brick building formerly known as the Southern Express Company building, later known as Hotel Annex and now known as Hotel Plaza."
On September 28, 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 approved February 16, 1950) herein called Lessor, and Plaza Hotel Company, Inc., a Tennessee corporation, herein called Lessee.
This lease is for a term of twenty-five (25) years and three months, commencing October 1, 1950, and ending December 31, 1975, at the following rental:
"2. (a) For the first five years and three months of said lease period, that is, for the period beginning October 1, 1950, and ending December 31, 1955, Lessee shall pay a yearly rental of sixteen thousand ($16,000.00) dollars, payable in monthly installments of $1,333.33 at the office of the State Treasurer, State Capitol, Atlanta, Georgia, upon the first day of each month. During said period of five years and three months, Lessor shall pay all ad valorem and other property taxes against the demised premises, levied by the City of Chattanooga, the County of Hamilton, Tennessee, and the State of Tennessee.
"(b) For the last twenty years of said lease period, that is, for the period beginning January 1, 1956, and ending December 31, 1975, Lessee shall pay a yearly rental of thirteen thousand six hundred ninety-eight and 78/100 dollars ($13,698.78), payable in monthly installments of $1,141.57, at the office of the State Treasurer, State Capitol, Atlanta, Georgia, upon the first day of each month in advance, and in addition thereto shall pay all ad valorem and other property taxes assessed against the demised premises by the City of Chattanooga, the County of Hamilton, Tennessee, and the State of Tennessee."
426
STATE PROPERTIES COMMISSION
REVENUE COLLECTIONS
In the year ended June 30, 1952, $15,999.96 was received from the Plaza Hotel lease and $1,350.00 from the Eastern Hotel, which with $27,956.46 cash balance on hand at the beginning of the fiscal year made a total of $45,306.42 to be accounted for.
Of this $45,306.42 to be accounted for, $4,589.34 was transferred to the operating account to cover taxes, $35,000.00 was funded in the State Treasury and $5,717.08 remained on hand June 30, 1952, to be funded in the next fiscal year.
Payment of $300.00 per month rental on the Eastern Hotel site was resumed February 15, 1952, after twelve months abatement for demolition and construction.
TAXES PAID
Taxes paid to the City of Chattanooga on the hotel properties in the year amounted to $2,654.82 and the State and County taxes were $1,934.52, making a total of $4,589.34.
GENERAL
Hon. George B. Hamilton, State Treasurer, also serves as Treasurer of the State Properties Commission and his records were found in good condition, with all receipts properly accounted for and expenditures within provisions of State law and limits of budget approvals.
HI
427
DEPARTMENT OF PUBLIC DEFENSE
428
DEPARTMENT OF PUBLIC DEFENSE MILITARY DIVISION
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments, Lapses
Revenues Retained Earnings, Protection
Transfers--Other Spending Units
..$ 295,000.00 $ 295,000.00 (--) 4,276.89 (--) 16,443.37
620.40
303.94
(--) 530.36 (--) 610.25
Total income receipts _
..$ 290,813.15 $ 278,250.32
CASH BALANCES, JULY 1st Budget Funds Private Trust Accounts
Total
60,532.31 379.72
47,766.74 379.72
..$ 351,725.18 $ 326,396.78
PAYMENTS
EXPENSE Personal Services _ Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Rents for National Guard Units Insurance Indemnities Pension Benefits Equipment Miscellaneous
Total expense payments
OUTLAYS Lands, Buildings Personal Services Supplies, Materials Rents Contracts Equipment
CASH BALANCES, JUNE 30th Budget Funds Private Trust Accounts
Total....
115,539.79 12,314.34 5,090.23 5,800.90 1,200.09 676.38 1,564.12 96,349.43 2,103.26
2,104.45 4,969.37 1,239.50
124,676.89 9,369.65 6,886.57 4,543.39 1,132.35 477.55 948.79
71,110.61 9,543.35 889.16 5,895.21
15,562.35 970.72
..$ 248,951.86 $ 252,006.59
54,626.86
12,977.28 16,865.29
688.50 38,620.18
775.63
47,766.74 379.72
4,083.59 379.72
..$ 351,725.18 $ 326,396.78
429
DEPARTMENT OF PUBLIC DEFENSE CIVIL DEFENSE
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustment, Lapses
P 200,000.00 ..$ 49,554.12 (--) 45,087.27
Total income receipts
..$ 49,554.12 $ 154,912.73
CASH BALANCES, JULY 1st
Budget Funds (State Defense Corps)Budget Funds (Civil Defense)
Total..
2,975.91 52,530.03 $
2,975.91 13,868.33
171,756.97
PAYMENTS
EXPENSE
Personal Services ... Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Rents Equipment Miscellaneous
Total Expense Payments
JOUTLAYS
Lands, Buildings Contracts
./CASH BALANCES, JUNE 30th
Budget Funds (State Defense Corps). Budget Funds (Civil Defense)
TotaL
12,404.74 2,502.17 2,048.62 3,319.81
5,189.77 247.15 95.88
9,802.15 72.50
56,004.45 12,195.46 15,869.18 6,642.42
599.45 19,772.95
1,931.69 37.01
33,510.20 1,026.08
$ 35,685.79 $ 147,588.89
1,064.45
2,975.91 13,868.33
52,530.03 $
2,975.91 20,127.72
171,756.97
430
DEPARTMENT OF PUBLIC DEFENSE
SUMMARY
INTRODUCTION
The within report covers examination of the accounts of the Military Division and the Civil Defense Division of the Department of Public Defense. This department and the two divisions thereof were created by Legislative Act approved February 19, 1951, prior to which time the accounts of these activities were reported as the State Military Department.
FINANCIAL CONDITION
MILITARY DIVISION
The Military Division of the Department of Public Defense ended the fiscal year on June 30, 1952, with a surplus of $863.67, available for operations, subject to budget approvals, after providing the necessary reserve of $468.17 to cover outstanding accounts payable and reserving $3,131.47 for National Guard Units and private trust funds held on this date.
CIVIL DEFENSE DIVISION
There was a surplus of $1,388.90 in the Civil Defense Division of the Department on June 30, 1952, after making provision for payment of $18,738.82 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, 1952, was $295,000.00. The amount approved on budget to meet expenditures for the fiscal year was $278,556.63, and the remaining $16,443.37 was lapsed to the State General Fund, as provided by law.
In addition to the $278,556.63 funds provided as the current year's appropriation, the division received $303.94 from miscellaneous sales and court martial fines, making total income $278,860.57. From the $278,860.57 received, $610.25 was transferred to the State Personnel Board for the pro rata cost of the Merit System Administration, leaving net income of $278,250.32.
v*
431
DEPARTMENT OF PUBLIC DEFENSE
The $278,250.32 income and the $47,766.74 cash balance at the (beginning of the period made a total of $326,017.06 available with ||which to meet expenditures approved on budget for the fiscal year.
$252,006.59 of the available funds was expended for current expenses of operating the Division, $69,926.88 was paid for construction of a State Control Center, consisting of a bomb-proof shelter and military building, and $4,083.59 remained on hand June 30, 1952.
The first lien on this remaining cash balance is for liquidation of $468.17 in outstanding accounts payable, $2,751.75 is reserved for National Guard Organization funds, 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 $70,976.90 for National Guard Units allowances.
JCOMPARISON OF OPERATING COSTS (MILITARY DIVISION)
Expenditures for the operating cost of the Department (Military) for the past three years are compared, as follows:
YEAR ENDED JUNE 30th
BY ACTIVITY
1952
1951
1950
EXPENSE & OUTLAY
Office and Administration $ State Armories Catoosa Rifle Range National Guard Organizations State Control Center Savannah Q. M. Depot Active Duty Service Travis Field, Savannah
Totals
$
159,932.80 $ 16,412.26 613.98 70,976.90 69,926.88
2,431.35 1,639.30
321,933.47 $
135,333.96 $ 17,239.51 50.00 96,240.21 13,305.09 41,321.77 88.18
303,578.72 $
108,678.47 16,737.71
90,772.30
75,000.00 2,077.92
293,266.40
432
DEPARTMENT OF PUBLIC DEFENSE
BY OBJECT
EXPENSE
Personal Services Travel Supplies and Materials Communication Services Heat, Light, Power, Water Printing, Publicity Repairs Rents Insurance, Bonding E quipment National Guard Units Pensions--Retirement Costs Indemnities Miscellaneous Savannah Q. M. Depot
Total Expense Payments..?
OUTLAY
State Control Center Savannah Q. M. Depot
Total Cost Payments. ..$
Number of Employees at June 30th ...
YEAR ENDED JUNE 30
1952
1951
1950
124,676.89 9,369.65 6,886.57 4,543.39 1,132.35 477.55 948.79 133.71 9,543.35
15,562.35 70,976.90
5,895.21 889.16 970.72
252,006.59 $
115,539.79 12,314.34 5,090.23 5,800.90 1,200.09 676.38 1,564.12 109.22 2,103.26 4,969.37 96,240.21 2,104.45
1,239.50
248,951.86 $
96,398 41 7,815. 81 3,936 06 4,641. 63 2,394 44 2,616, 05 5,009, 14
88, 00 1,971, 92 1,325 25 90,772, 30
1,297.39 75,000.00
293,266.40
69,926.88 321,933.47
35
13,305.09 41,321.77
303,578.72 $
293,266 .40
36
36
AVAILABLE INCOME AND OPERATING COSTS CIVIL DEFENSE DIVISION
State Appropriation for the operation of the Civil Defense Division of the Department of Public Defense in the year ended June 30, 1952, was $200,000.00. The amount approved on budget to meet expenditures for the fiscal year was $154,912.73, and the remaining $45,087.27 was lapsed to the State General Fund, as provided by law.
The $154,912.73 provided as the current year's appropriation and the $13,868.33 cash balance on hand at the beginning of the period made a total of $168,781.06 available with which to meet expenditures approved on budget for the fiscal year.
$147,588.89 of the available funds was expended for current
433
DEPARTMENT OF PUBLIC DEFENSE
pxpenses of operating the Division, $1,064.45 was paid for paving hdriveway and parking area, and $20,127.72 remained on hand June (30, 1952, the end of the fiscal year. In addition, the old State Defense i^Corps account holds a cash balance, inactive since 1949, of $2,975.91.
The first lien on this remaining cash balance is for liquidation of 118,738.82 in outstanding accounts payable, and the remainder will be available for expenditure in the next fiscal period, subject to budget Hire-approvals.
No comparative statement of cost payments for the Civil Defense nOivision is shown, since this is the first full year's operation of the ^Division. The total number of employees on the payroll at the close !bf the fiscal year on June 30, 1952, was 19, and on June 30, 1951, d. there were 10.
^NATIONAL GUARD ORGANIZATION RESERVE FUND
The National Guard Organization Reserve Fund, in which there awas a balance of $2,751.75 on June 30, 1952, represents deposits by Jiand for the units and is reserved for expenditure, under budget rfcontrol, for the respective units.
.T3TATE HEADQUARTERS UNIT Supplemental to the preceding operations report are the operations
r rcf the Service Contract Division, Dobbins Air Force Base, Marietta, ^Georgia, to which the U. S. Government contributed $45,319.00.
This $45,319.00, together with a cash balance of $23,274.75 on mand at the beginning of the fiscal period, made a total of $68,593.75 Biivailable. Expenditures for operations in the year were $70,529.93, uchus creating an overdraft in the account of $1,936.18.
1PRIVATE TRUST FUNDS Private Trust Funds held by the Department on June 30, 1952,
namounted to $379.72, and represent funds belonging to the various B National Guard Companies.
UAJJTOMOBILES USED BY THE DEPARTMENT OF PUBLIC DEFENSE
The Department of Public Defense does not own any automobiles. (However, U. S. Government-owned cars are used by the Military
434
DEPARTMENT OF PUBLIC DEFENSE
Division 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 $25,000.00 and
Unit Commanders are bonded for $2,000.00 each. All receipts disclosed by examination have been accounted for
and expenditures for the period under review were within the limits of budget approvals and supported by proper voucher.
Books and records of the Department were found in good con-j dition.
Appreciation is expressed to the officials and staff of the Department of Public Defense for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
435
DEPARTMENT OF PUBLIC HEALTH
436
DEPARTMENT OF PUBLIC HEALTH
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
$ 5,100,000.00
Budget Balancing Adjustments, Lapses _--
2,500.00
Revenues Retained
Grants from U. S. Government
5,990,884.93
Earnings, Health Services
(--) 516.62
Transfers Other Spending Units
29,592.28
6,300,000.00 1,977,000.00
6,456,772.30 : (--) 128.85
45,267.52
Total Income Receipts
..$ 11,122,460.59 $ 14,778,910.97
NON-INCOME Private Trust Accounts
2,269.57
CASH BALANCES, JULY 1st Budget Funds Private Trust Accounts
Total..
_ 4,208,352.79
5,214,946.16 1,325.68
..$ 15,333,082.95 $ 19,995,182.81
PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Rents Insurance Indemnities Pensions, Benefits Grants to Civil Divisions Equipment Miscellaneous
Total Expense Payments
OUTLAYS Land, Buildings: Contracts Equipment
NON-COST Private Trust Accounts
CASH BALANCES, JUNE 30th Budget Funds Private Trust Accounts
Total
1,969,328.36 359,719.33 689,490.86 52,980.21 25,534.92 116,512.59 46,415.19 33,797.29 2,141.31 2,215.74 180,468.12
6,405,185.88 15,041.60 27,834.39
2,521,625.41 351,168.63 747,404.22 75,013.68 24,976.62 59,570.31 31,121.70 40,924.47 21,259.80 1,965.86 751,366.07
6,872,655.56 25,253.39 30,074.06
-$ 9,926,665.79 $ 11,554,379.78
37,770.53 151,430.90
240,550.42 107,845.85
943.89
1,325.68
5,214,946.16 1,325.68
8,091,081.08 I
..$ 15,333,082.95 $ 19,995,182.81
437
DEPARTMENT OF PUBLIC HEALTH
CURRENT BALANCE SHEET JUNE 30, 1952
ASSETS
Cash in Bank and State Treasury . Allotment Receivable--U. S. P. H. Accounts Receivable
$ 8,091,081.08 11,587.00 429.05
$ 8,103,097.13
LIABILITIES, RESERVES, SURPLUS
LIABILITIES
Accounts Payable, Purchase Orders Grants Payable to County Health Units
263,559.80 131,403.33 $ 394,963.13
RESERVES
Budget Approval for alterations in Atlanta Offices
Budget Approval for construction of Regional Offices
State Aid to Local Hospital Construction: Allotted (State Part) Unallotted Appro, balance in State Treasury
Augusta Hospital Construction Aid to Local T. B. Sanitoria Alto Store Account
34,322.72
197,939.81
2,174,807.43 1,176,617.11 3,784,043.10
20,315.77 1,719.65
7,389,765.59
SURPLUS (Budget approved allotments, but not
committed)
For Crippled Children Benefits
$
For Alto Medical Center
For General Operations
85,199.43 64,654.77 168,514.21
318,368.41
$ 8,103,097.13
438
DEPARTMENT OF PUBLIC HEALTH
SUMMARY
FINANCIAL CONDITION
The Department of Public Health ended the fiscal year on June 30, 1952, with a surplus of $318,368.41 available for operations, subject to Federal directives and State budget approvals, after providing- the necessary reserve of $394,963.13 to cover outstanding accounts payable and reserving $34,322.72 for alterations in the Atlanta office, $197,939.81 for construction of Regional offices, $2,174,807.43 for State aid to local hospital construction, allotted and $1,176,617.11 unallotted balance in State Treasury, $3,784,043.10 for Augusta Hospital construction and $22,035.42 for other restricted and special purposes.
REVENUE COLLECTIONS
This Department, as a revenue-collecting agency, collected in the year ended June 30, 1952, $30,346.92 in Vital Statistics Fees and $16,925.40 Bed Inspection Fees, a total of $47,282.32, all of which was transferred to the State Treasury in the period under review.
AVAILABLE INCOME AND OPERATING COSTS State Appropriations to the Department for operations and hos-
pital construction in the year were $6,300,000.00 and were increased to $8,277,000.00 by transfer of $1,977,000.00 from the State Emergency Fund to meet expenditures given budget approval, as provided by law.
In addition to the funds provided through State Appropriations, $6,456,772.30 was received from the several U. S. Government Grants for Public Health services and a net amount of $45,138.67 from Store Accounts and transfers, making total income receipts for the year $14,778,910.97.
The $14,778,910.97 income and the $5,214,946.16 cash balance at the beginning of the year made a total of $19,993,857.13 available with which to meet expenditures approved on budget for the fiscal year.
$11,554,379.78 of the available funds was expended for budgetapproved items of expense and $348,396.27 for land, buildings and equipment, leaving a cash balance of $8,091,081.08 on hand June 30, 1952, the end of the fiscal year.
439
DEPARTMENT OF PUBLIC HEALTH
t COMPARISON OF OPERATING COSTS
Expenditures for the operating- costs of the Department the past it 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 iCancer Control {' Typhus Control {(Industrial Hygiene jtCentral Statistical Unit ilHealth Regions:
Northwestern Northeastern East and West Central .... Southwestern Southeastern I Training liReserve Personnel i [Mental Hygiene liCrippled Children i Aid to Local T. B. Sanitoria. :iSchool Health lAugusta Hospital o Hospital Construction: Administration Grants itFarm and Dairy at Alto C Organized Counties Health Units.. u [Water Pollution Control 9 Heart Disease Control v Communicable Disease Investigation
YEAR ENDED JUNE 30th
1952
1951
1950
312,426.63 40,014.07 143,090.68 195,681.05 38,766.04 117,195.51 439,683.91 72,320.17 290,445.96 14,236.98 34,450.96 47,100.04 75,971.58 517,172.75
402,405.13 37,895.69 80,985.52 88,823.12
$ 275,959.57 32,649.44
112,785.59 202,089.42
26,356.97 91,197.56 375,770.85 58,383.78 233,938.11 14,082.72 28,885.04 25,041.00 90,891.67 658,979.87
936.25 (--) 34,138.98
289,058.64 22,795.24 63,074.47 72,241.39
222,492.24 35,671.40
113,376.69 163,826.64 26,495.63 85,618.75 362,938.91 57,888.64 224,153.26 48,988.56 27,841.70 15,390.48 67,308.25 600,868.78
7,774.25 276,355.38 287,780.54
25,367.49 50,878.82 71,323.06
52,971.66 61,103.82 101,563.80 66,330.32 60,571.83 81,696.75 4,762.57 82,979.79 633,691.39 89,684.23 55,418.96 240,550.42
47,091.67 55,308.13 96,360.14 56,329.47 43,109.23 50,030.17 2,700.74 80,620.06
66,956.40 36,750.00
40,550.06 38,525.29 85,537.69 46,703.47 46,859.50 82,376.91 6,708.31 100,439.37
65,648.39
127,810.44 5,516,823.68
10,817.69 1,111,433.16
45,040.50 43,762.31
89,976.28 5,399,110.66 (--) 2,210.17
906,506.47 48,181.91 58,234.62
88,031.94 4,018,130.89
3,264.35 881,283.21 40,568.19
47,809.23
134,712.13
135,009.13
113,724.45
440
DEPARTMENT OF PUBLIC HEALTH
YEAR ENDED JUNE 30th
BY ACTIVITY (Cont'd.)
1952
1951
1950
TB, VD Mass Case Finding SurVeyS
Serology Lab. Alcoholics Commission
Retirement--Employers Contributions*
$ 118,105.19 $
72,178.16 588.40
73,376.85 $
49,603.44 1,375.30
241,513.06
180,468.12
28,694.18 80,974.50
Totals
-$ 11,902,776.05 $ 10,115,867.22 $ 8,588,169.40
(*)This is not allocated to activities in records.
BY OBJECT
Personal Services
Travel
Supplies, Materials
Communication
Heat, Light, Power, Water-
Printing, Publicity
Repairs
Rents
Insurance
Pensions
Grants to Local Health Units.
Indemnities
Equipment
--
Miscellaneous
2,521,625.41 351,168.63 747,404.22 75,013.68 24,976.62 59,570.31 31,121.70 40,924.47 21,259.80 751,366.07
6,872,655.56 1,965.86
25,253.39 30,074.06
1,969,328.36 359,719.33 689,490.86 52,980.21 25,534.92 116,512.59 46,415.19 33,797.29 2,141.31 180,468.12
6,405,185.88 2,215.74 15,041.60
27,834.39
1,793,272.07 315,165.38 668,855.19 59,064.27 24,051.47 104,091.24 30,073.72 19,291.65 1,807.05 80,974.50
5,268,814.57 2,958.20 23,649.17 24,526.46
Total Expense Payments..? 11,554,379.78 $ 9,926,665.79 $ 8,416,594.94
OUTLAY
Land, Buildings and Permanent Improvements _
Equipment
240,550.42 107,845.85
37,770.53 151,430.90
6,355.50 165,218.96
Total Cost Payments $ 11,902,776.05 $ 10,115,867.22 $ 8,588,169.40
Number of Employees at June 30th General Alto V. D. Rapid Treatment Center
677
585
566
134
160
160
811
745
726
441
DEPARTMENT OF PUBLIC HEALTH
GENERAL Accounting records of the Battey State Hospital, at Rome, Geor-
gia, under 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 Secretary-Treasurer, the Accountant and three disbursing clerks are each bonded in the amount of $10,000.00.
Books and records of the Department were found in excellent condition, 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 Department for the cooperation and assistance given the State Auditor's if office during this examination and throughout the year.
442
DEPARTMENT OF PUBLIC HEALTH
STATE AID (INCLUDING FEDERAL PARTICIPATION) TO COUNTY HEALTH UNITS, PAID OR ACCRUED IN YEAR ENDED JUNE 30, 1952
(From Compilation by Departments of Public Health)
County
L rippled unnaren Grants No. Benefits in Aid
Grants Special
Cancer TB-VD Treatment Fees
Appling Atkinson Bacon Baker Baldwin Banks Barrow Bartow Ben Hill Berrien Bibb Bleckley Brantley Brooks Bryan Bulloch Burke Butts Calhoun Camden Candler Carroll Catoosa Charlton Chatham Chattahoochee Chattooga Cherokee Clarke Clay Clayton Clinch Cobb Coffee Colquitt Columbia Cook Coweta Crawford Crisp Dade Dawson
8 $ 938.67 $
19
3,244.78
5
1,877.91
14
1,440.57
9
1,058.46
16
1,068.55
8
2,641.06
21
4,132.48
14
1,267.10
27
4,282.59
43
8,994.88
14
2,149.87
3
189.70
18
3,023.52
5
593.54
31
4,333.38
12
4,059.68
12
2,482.95
6
2,443.53
2
143.47
10
1,937.69
19
1,561.08
7
2,482.74
6
61.83
96
6,493.32
3
177.95
11
1,815.77
15
493.43
20
2,510.36
3
788.94
19
1,279.96
4
74.80
41
6,590.81
36
5,709.43
55 16,214.46
19
3,959.09
12
3,661.19
21
5,834.63
3
105.53
27
8,517.54
9
2,798.38
2
524.63
3,210.90 i 3,988.40 1,911.00
426.69 4,790.75 4,828.20 5,525.88 2,653.12 2,943.60 4,522.45 45,069.30 4,091.10 2,876.25 9,937.71 6,491.46 13,279.44 7,503.51 4,862.65 3,757.65 2,929.81 3,508.00 6,100.16 2,163.15 4,894.31 45,538.37
4,216.31 1,509.91 19,435.07
4,713.17 6,338.19 20,977.80 7,930.54 14,867.97 6,045.00 3,699.55 8,983.50 1,989.00 7,483.64 2,512.02
$
7,930.81 6,000.00 62,108.44
2,000.00 6,000.00
314.46 $ 479.73 1,398.23 2,167.02 1,711.16 1,599.01 2,305.69 1,363.74 722.98 1,917.65 9,762.38 666.57 916.12 4,539.16 1,356.84 1,474.89 7,323.13 1,228.03 659.84 1,293.80 756.01 8,766.23 134.87 119.08 14,269.94 137.51 423.54 2,102.87 3,493.76 349.60 863.70 812.48 6,633.24 1,761.66 6,988.08 2,931.93 880.30 3,681.89 1,561.68 2,110.35
4.00 8.75
8.00
68.00
290.00 76.00
464.00 368.00 310.00 272.00 3,614.00 108.00
84.00 110.00 188.00 534.00 260.00 356.00
86.00
92.00 324.00 488.00 214.00 4,198.00
1,560.00 398.00 630.00 72.00 262.00 54.00
2,356.00 688.00 180.00 13.00 62.00 278.00 14.00 234.00
42.00
443
DEPARTMENT OF PUBLIC HEALTH
STATE AID (INCLUDING FEDERAL PARTICIPATION) TO COUNTY HEALTH UNITS, PAID OR ACCRUED IN YEAR ENDED JUNE 30, 1952
(From Compilation by Departments of Public Health)
County
Crippled Children Grants No. Benefits in. Aid
Grants Special
Cancer TB-VD Treatment Fees
Decatur DeKalb Dodge Dooly Dougherty Douglas Early Echols Effingham Elbert Emanuel Evans Fannin Fayette Floyd Forsyth Franklin Fulton
Atlanta Gilmer Glascock Glynn Gordon Grady Greene Gwinnett Habersham Hall : Hancock Haralson Harris Hart Heard Henry o Houston Irwin Jackson Jasper Jeff Davis Jefferson Jenkins Johnson
37 $ 9,095.22 $ 12,604.86
43
3,993.07 33,544.77
16
2,208.80
4,535.10
26
3,452.52
2,943.60
72
6,408.38 25,004.27
17
3,421.34
3,054.15
29
6,954.03
3,328.05
4
345.69
3,787.70
12
1,239.17
8,234.22
17
1,698.68
5,554.42
33
4,492.11
4,618.23
6
733.19
6,748.44
6
1,185.32
1,561.45
7
327.85
3,077.10
32
5,377.83
15,752.12
7
611.78
956.45
8
1,121.76
1,472.79
302 35,598.45 117,856.09
51,754.85
3
467.30
2,098.51
2
31.06
24
3,458.74
20,010.00
10
2,530.48
894.96
16
2,891.62
12,151.50
3
140.80
3,271.12
37
5,554.56
7,208.82
5
390.00
4,088.69
23
4,271.37
16,271.71
5
563.24
3,825.80
9
1,632.22
5
494.01
6,390.63
4
1,180.41
3,463.23
7
2,027.24
18
7,490.46
4,131.68
20
4,255.58
4,392.38
19
8,653.62
2,006.40
13
889.23
1,740.30
12
6,120.32
1,513.55
11
1,591.64
11
1,562.82
3,440.38
25
3,303.63
4,476.95
17
3,336.95
3,673.98
6,000.00
33,526.64 6,815.70
$ 4,188.67 1,279.57 2,291.34 1,962.15 2,229.32 3,303.80 3,171.46 4.00 266.65 1,342.91 5,868.15 671.43 1,983.25 457.56 3,961.31 734.51 3,066.25 118.52
$ 752.00 266.00 66.00
752.00 300.00
26.00 222.00 292.00
100.00 152.00 3,408.00
2.00 298.00 2,854.00
966.68 746.50 1,853.55 660.23 1,024.46 2,105.82 5,010.30 3,738.37 4,247.05 1,259.47 1,521.39 1,801.34 332.60 857.56 2,094.40 2,308.41 768.46 3,429.58 903.20 757.41 6,376.23 2,402.88 1,069.94
86.00
1,072.00 638.00
416.00 618.00 270.00 1,312.00
28.00 68.00 202.00
102.00 340.00
16.00 334.00
2.00 162.00 164.00
50.00
MM
444
DEPARTMENT OF PUBLIC HEALTH
STATE AID (INCLUDING FEDERAL PARTICIPATION) TO COUNTY HEALTH UNITS, PAID OR ACCRUED IN YEAR ENDED JUNE 30, 1952
(From Compilation by Departments of Public Health)
County
Lripplea i^niiaren Grants No. Benefits in Aid
Grants Special
Cancer
TB-VD
Treatment Fees
Jones
Lamar Lanier Laurens Lee Liberty Lincoln Long Lowndes Lumpkin Macon Madison Marion McDuffie Mclntosh Meriwether Miller Mitchell Monroe Montgomery Morgan Murray Muscogee Newton Oconee Oglethorpe Paulding Peach Pickens Pierce Pike Polk Pulaski Putnam Quitman Rabun Randolph Richmond Rockdale Schley Screven Seminole
4 $ 972.62 $ 7,466.98 $
$ 493.05 $ 128.00
9
613.63
11,070.06
1,443.93
576.00
9
778.68
3,636.75
1,034.69
78.00
17
2,060.87
7,092.00 9,000.00 2,957.20
138.00
9
1,386.36
1,590.39
831.58
12
1,308.16
8,694.27
276.05
350.00
9
1,659.17
1,590.96
2
506.13
3,555.00
35.93
212.00
58 17,274.85
20,164.16
3,788.44 1,064.00
1
140.75
1,596.90
843.04
122.00
8
1,713.51
2,841.27
1,848.47
9
1,714.58
1,081.16
2,964.73
210.00
5
1,471.87
3,098.55
622.39
10
511.35
2,760.17
3,394.38
204.00
4
427.20
2,437.50
305.65
62.00
18
3,401.64
5,798.30
2,090.72
464.00
14
2,069.00
2,482.35
3,526.66
26
3,157.34 10,338.50
5,164.94
794.00
6
135.41
4,611.15 3,000.00 1,160.50
424.00
8
696.33
3,520.60
2,089.75
184.00
15
1,219.12
2,258.18
3,375.71
298.00
4
989.09
3,986.94
250.19 1,716.00
141 12,894.65
54,845.90 56,975.68 6,013.38 4,272.00
14
3,563.17
3,018.60
2,274.40
478.00
5
283.26
3,414.77
342.38
6.00
5
308.52
1,600.33
104.00
*6
532.29
1,837.84
4.00
4
261.43
4,944.34
590.10
434.00
4
520.38
370.42
168.00
19
4,543.81
2,792.71
703.71
168.00
15
1,123.44
4,746.26
2,854.76
104.00
10
532.78
6,136.00
4,987.23
912.00
4
620.85
3,186.30
310.28
188.00
7
2,467.64
3,638.70
1,186.70
6
945.51
2,499.52
291.97
94.00
19
7,457.23
6,605.90
458.80
36.00
12
1,095.93
3,626.70
698.95
113 14,893.50
46,958.94 4,041.45 22,833.23
1.00
7
1,743.85
2,161.25
1,930.53
204.00
7
2,384.06
243.70
74.00
16
1,929.54
7,095.45 5,000.00 4,914.29
68.00
13
1,855.13
1,833.00
2,190.54
^-
445
DEPARTMENT OF PUBLIC HEALTH
STATE AID (INCLUDING FEDERAL PARTICIPATION) TO COUNTY HEALTH UNITS, PAID OR ACCRUED IN YEAR ENDED JUNE 30, 1952
(From Compilation by Departments of Public Health)
County
v^uppi tu V/Iiuuren Grants No. Benefits in Aid
Grants Special
Cancer
TB-VD
Treatment Fees
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
32 $ 3,603.98 $ 21,975.94 $
$ 5,309.19 $ 1,196.00
7
1,391.21
6,814.50 7,000.00 1,404.37
714.00
12
2,212.24
2,797.63
54.00
15
2,973.45
9,902.33
4,441.84
542.00
6
508.63
2,213.25
773.30
114.00
6
1,521.04
2,052.75
1,822.72
10.00
11
877.35
2,528.35
1,955.88
144.00
5
871.92
1,812.33
18
2,058.31
2,928.39 6,000.00 3,162.36
226.00
12
779.09
5,820.22
2,691.26
49
7,460.94
18,626.24
5,496.76
388.00
21
4,354.22
10,126.52
4,234.83
632.00
15
1,594.80
4,449.88 6,000.00 4,069.38
214.00
8
1,962.36
2,182.50
934.00
13
2,899.95
2,333.10
1,133.46
29
6,910.28
19,513.47
2,926.55 1,234.00
17
5,905.09
2,963.40
2,175.96
8
1,108.56
1,989.00
1,281.20
2
189.89
1,430.22
21
4,015.28
6,862.68 9,000.00 3,598.10
430.00
27
7,842.26
6,416.39
395.53
642.00
24
2,946.77
11,798.17
3,355.78
200.00
16
707.76
19,209.94
2,058.12
804.00
8
909.76
1,731.00 3,000.00 2,113.88
24.00
21
6,320.83
8,091.00
3,313.04
842.00
2
21.75
4,916.21
1,334.24
166.00
11
2,511.19
336.86
102.00
17
2,392.94
2,951.46
1,606.71
3
184.40
1,359.51
68.00
30
6,994.79
13,701.73
1,899.10 2,950.00
25
7,531.73
2,571.30
1,724.79
66.00
5
300.39
4,095.79 5,000.00 3,464.47
596.00
3
391.53
3,466.35
1,454.98
56.00
18
3,922.75
3,619.39
5,306.28
54.00
Totals
2,899 $475,404.81 $1,193,381.55 $244,398.72 $365,025.71 $ 61,532.00
STATE-FEDERAL AID TO LOCAL HOSPITAL CONSTRUCTION STATEMENT OF ALLOCATIONS, PAYMENTS AND BALANCES ACCUMULATED THROUGH JUNE 30, 1952
Project Number
Ga.-l *Ga.-2
Ga.-4 Ga.-5 Ga.-6 Ga.-7 Ga.-7A Ga.-8 Ga.-lO Ga.-12 Ga.-13 Ga.-14
Ga.-15 Ga.-16 Ga.-17 Ga.-18 Ga.-19 Ga.-20 Ga.-21 Ga.-22 Ga.-23 Ga.-24 Ga.-25 Ga.-26
Project Title
Carroll City-County Hospital Authority
Greene County Hospital Authority
Hospital Authority, Upson County
Hospital Authority of Hall County and Gainesville-
City of LaGrange and County of Troup
Hospital Authority of Mitchell County
Hospital Authority of Mitchell County
Elberton-Elbert County Hospital Authority
Hospital Authority of Worth County
.
Comm. of Roads and Revenues, Clarke County
Stewart-Webster Hospital Authority
DeKalb County
Comm. of Roads and Revenue Fulton County:
Lake wood
--
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
Griffin-Spalding County Hospital Authority.
Marietta Hospital Authority
Allocations
352,000.00 223.345.12* 724,000.00 886,102.00 336,000.00 178,759.46
28,602.00 520,184.00 195,409.14 368,600.00 170,357.58 130,144.00
25,290.12 22,074.10 25,102.34 24,180.46 28,080.18 28,667.64 11,478.14 103,061.70 38,555.86 317,920.66 790,497.00 758,773.98
Paid
352,000.00 223,345.12* 724,000.00 841,348.10 336,000.00 178,759.46
28,602.00 491,236.20 195,409.14 368,600.00 170,357.58 130,144.00
25,290.12 22,074.10 25,102.34 24,180.46 28,080.18 28,667.64 11,478.14 103,061.70 38,555.86 317,920.66 790,497.00 719,587.67
Due
O H "0
44,753.90 >
W
s
H
28,947.80 H
O *1 Tl <3
Ur S
a
39,186.31
-*wnEi
HOeii.
STATE-FEDERAL AID TO LOCAL HOSPITAL CONSTRUCTION STATEMENT OF ALLOCATIONS, PAYMENTS AND BALANCES ACCUMULATED THROUGH JUNE 30, 1952
Project Number
Project Title
Ga.-27 Hospital Authority of Cook County Comm. of Roads and Revenue Fulton County:
Ga.-28 Howell Mill Ga.-29 Fairburn Ga.-30 Collins Ga.-31 Buckhead Ga.-32 Red Oak Ga.-33 Rockdale Ga.-34 Perkerson Ga.-35 Murray County Hospital Authority Ga.-36 Jasper County Hospital Authority Ga.-37 McRae-Telfair County Hospital Authority Ga.-38 Waynesboro-Burke County Hospital Authority.. Ga.-39 Arlington Hospital Ga.^0 Hospital Authority of Rabun County. Ga.-41 Towns County Hospital Authority Ga.-42 Terrell County Hospital Authority Ga.-43 Summerville-Chattooga County, Georgia Ga.-44 Douglas-Coffee County Hospital Authority Ga.-45 Habersham County Hospital Authority Ga.-46 Baxley and Appling County Hospital Authority Ga.-47 Screven County Hospital Authority Ga.-48 Americus and Sumter County Hospital Authority Ga.-48A Americus and Sumter County Hospital Authority : Ga.^9 Swainsboro-Emanuel County Ga.-50 Cedartown-Polk County Hospital Authority
Allocations
Paid
Due
..$ 155,040.00 $ 155,040.00 $
21,119.08
27,130.72
26,253.20
25,817.42
28,057.18
21,933.92
25,459.86
27,333.34
208,000.00
288,000.00
332,855.93
127,120.00
189,600.00
143,683.28
204,694.00
276,000.00
749,811.20
440,182.40
1__
205,756.96
265,600.00
1 ,071,200.00
228,865.79
473,432.00
55,600.00
21,119.08 27,130.72 26,253.20 25,817.42 28,057.18 21,933.92 25,459.86 27,333.34 195,050.82 273,600.00 332,855.93 127,120.00 189,600.00 143,683.28 204,694.00 262,200.00 534,710.17 403,879.41 205,756.96 252,320.00 806,480.13
449,760.40 55,600.00
O H
H H O 12,949.18 14,400.00 63 f
o a
r
13,800.00 H 215,101.03
36,302.99
13,280.00 264,719.87 228,865.79
23,671.60
STATE-FEDERAL AID TO LOCAL HOSPITAL CONSTRUCTION
oo
STATEMENT OF ALLOCATIONS, PAYMENTS AND BALANCES ACCUMULATED THROUGH JUNE 30, 1952
Project Number
Ga.-51 Ga.~52 Ga.-53 Ga.-54 Ga.-55 Ga.-56 Ga.-57 Ga.-58 Ga.-59 Ga.-60 Ga.-61 Ga.-62 Ga.-63 Ga.-64 Ga.-66 Ga.-67 Ga.-68 Ga.-69 Ga.-70 Ga.-71 Ga.-72 Ga.-73 Ga.-74 Ga.-75 Ga.-76 Ga.-78
Project Title
Hospital Authority of City of Augusta
Fulton-DeKalb 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
City of Athens and County of Clarke
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 Walker-Dade and Catoosa
Hospital Authority of Bacon County
Laurens County Hospital Authority
Treutlen County Hospital Authority....
Effingham County
Allocations
Paid
$ 830,150.00
1 380,787.21
1,262,776.64
27,040.00
27,040.00
70,006.40
66,506.08
29,784.00
27,873.59
16,313.63
16,313.63
18,984.00
16,979.36
49,176.35
49,176.35
139,155.97
139,155.97
132,297.60
132,297.60
130,600.00
124,070.01
.
63,593.02
63,593.02
_
131,897.45
125,302.58
34,800.00
34,800.00
260,400.00
247,379.33
440,000.00
416,292.74
35,265.90
35,265.90
95,372.00
90,462.33
339,200.00
308,009.15
90,289.00
83,981.25
84,377.25
80,523.82
887,252.80
181,865.32
263,200.00
204,639.96
708,854.40
478,836.68
240,328.00
116,405.18
30,693.47
26,049.37
Due
830,150 00 118,010, 57
O
3,500, 32 1,910, 41
B V > w
H
2,016.64 3
B
H
O
6,529.99 6,594.87
B
B d a r
o
13,020, 67 a
23,707, 26
B > r
4,909 ,67 31,190 85
X
6,307, 75
3,853 43
705,387 48
58,560 04
230,017 72
123,922 82
4,644, 10
i >:IHMJMHi^> i ,,<
STATE-FEDERAL AID TO LOCAL HOSPITAL CONSTRUCTION STATEMENT OF ALLOCATIONS, PAYMENTS AND BALANCES ACCUMULATED THROUGH JUNE 30, 1952
Project Number
Ga.-79 Ga.-80 Ga.-81 Ga.-82 Ga.-83 Ga.-84 Ga.-85 Ga.-86 Ga.-87 Ga.-88 Ga.-89 Ga.-90 Ga.-94 Ga.-95 Ga.-96 Ga.-97 Ga.-99 Ga.-lOl Ga.-102
Project Title
Meriwether County Mclntosh County Rabun County Camden County Burke County Mitchell County.. City of Quitman and Brooks CountyFloyd County Dade County Evans County Douglas County City of Columbus, Georgia Rockmart-Aragon Hospital AuthorityHospital Authority of Crisp County City of Brunswick Tift County Irwin County Hospital Authority Pierce County Hospital Authority Polk County
Totals..
Allocations
Paid
Due
66,000.00 39,984.00 52,160.00 36,571.02 49,057.60 68,318.21 53,132.00 52,262.40 41,712.50 31,810.37 40,733.33 166,069.02 258,465.53 600,816.67 844,370.00 290,710.67 257,540.78 266,774.94 64,742.50
62,700.00 22,279.52 31,781.19 36,571.02 46,604.73 64,902.30 41,320.41 32,099.78 28,647.96 26,371.05
127,075.76
3,300.00 17,704.48
20,378.81 d
S2 2,452.87
3,415.91
fd H
11,811.59
20,162.62 H
13,064.54 H
5,439.32 O 40,733.33 *!
a 166,069.02
131,389.77 Wr
600,816.67
844,370.00 w
290,710.67 H
257,540.78 r-1
266,774.94 64,742.50
H w
..$ 21,716,781.75 $ 15,845,690.87 $ 5,871,090.88
CO
STATE-FEDERAL AID TO LOCAL HOSPITAL CONSTRUCTION
o
STATEMENT OF ALLOCATIONS, PAYMENTS AND BALANCES ACCUMULATED THROUGH JUNE 30, 1952
Project Number
*Ga.-2 Ga.-9 Ga.-lO Ga.-65
Project Title
Project paid direct by U. S. Public Health Service:
Minnie G. Boswell Memorial Hospital, Inc Cobb Memorial Hospital Association Sisters Hospital Fund of Columbus Hospital of the Sisters of St. Joseph of Carondelet Administrative Costs 1948-49 Administrative Costs 1949-50 Administrative Costs 1950-51 Administrative Costs 1951-52
Allocations
Paid
Due
44,154.88* $ 71,153.44 636,602.29 969,600.00 38,762.01 77,474.16
44,154.88* 63,005.54 599,794.40 588,277.08 38,762.01 77,474.16
8,147.90 36,807.89
a
H
381,322.92
>
93
H
3
86,182.05 116,793.29
86,182.05 116,793.29
H O
$ 23,757,503.87 $ 17,460,134.28 $ 6,297,369.59 *n
us r
o
a
H
--If 451
DEPARTMENT OF PUBLIC HEALTH BATTEY STATE HOSPITAL, ROME
452
DEPARTMENT OF PUBLIC HEALTH BATTEY STATE HOSPITAL, ROME
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments
Revenues Retained Earnings, Hospital Services
Transfers Other Spending Units
$ 2,050,000.00 $ 3,050,000.00
1,000,000.00
12,500.00
204,841.64 (--) 16,209.44
197,305.99 33,865.00
Total Income Receipts
-
$ 3,238,632.20 $ 3,293,670.99
CASH BALANCES, JULY 1st Budget Funds Total
570,858.05
379,476.79
$ 3,809,490.25 $ 3,673,147.78
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, Buildings: Contracts
Equipment
CASH BALANCES, JUNE 30th Budget Funds TotaL.
$ 1,462,743.40 2,689.58
1,301,463.49 10,337.55 83,896.39 6,330.26 33,498.10 1,158.22 387.56 1,792.85 74,594.04 50,393.32 972.28
1,744,043.36 3,419.37
1,121,783.10 10,150.19 88,085.82 2,569.08 87,203.06 1,233.84 5,776.96 3,046.84 91,379.82 69,160.53 1,981.41
$ 3,030,237.04 $ 3,229,833.38
209,519.00 190,257.42
145,113.13 60,434.12
379,476.79
237,767.15
$ 3,809,490.25 $ 3,673,147.78
.
453
DEPARTMENT OF PUBLIC HEALTH BATTEY STATE HOSPITAL, ROME
CURRENT BALANCE SHEET JUNE 30, 1952
ASSETS
CURRENT ASSETS
Cash in Bank General Account Coca-Cola Account
Allotment Receivable Hospital Construction Account
Total Current Assets
$ 236,716.91 1,050.24 $ 237,767.15
-,,_
10,161.18
$ 247,928.33
LIABILITIES, RESERVES AND SURPLUS
CURRENT LIABILITIES RESERVES
For Building Contracts Coca-Cola Account A Patients' Activity Fund
SURPLUS Available for Operations Total Current Liabilities, Reserve and Surplus
$ 67,409.97
$ 179,468.12 1,050.24
180,518.36
$ 247,928.33
454
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, 1952, with cash assets of $247,928.33, of which $67,409.97 has been reserved to cover outstanding accounts payable, $179,468.12 for building contracts to be completed, and $1,050.24 for the patients' activity fund.
Cash assets on this date consisted of $237,767.15 funds on deposit in banks and $10,161.18 allotment receivable from the Hospital Construction Account.
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Hospital in the year ended June 30, 1952, was $3,050,000.00. This was increased to $3,062,500.00 by transfer of $12,500.00 from the State Emergency Fund to meet expenditures approved on budget, as provided by law.
In addition to the $3,062,500.00 funds provided as the current year's appropriation, $183,249.05 was received for employees' subsistence, $8,389.86 for patients' board and treatment, $124,397.21 transfer from the Department of Public Health Construction Account, and $5,667.08 from sales, gifts and other sources, making total receipts $3,384,203.20.
From the $3,384,203.20 received, $74,872.89 was transferred to the Department of Public Health, $577.78 to the State Department of Education, and $15,081.54 to the State Personnel Board for pro rata cost of Merit System Administration, leaving net income of $3,293,670.99.
The $3,293,670.99 income and the $379,476.79 cash balance at the beginning of the period made a total of $3,673,147.78 available with I which to meet expenditures approved on budget for the fiscal year.
$3,229,833.38 of the available funds was expended for budget; approved items of current operating expenses of the Hospital, $205,547.25 was paid for lands, buildings and equipment, and $237,767.15 remained on hand June 30, 1952, the end of the fiscal year.
Of the $237,767.15 remaining Cash balance, $236,716.91 is reserved;
455
DEPARTMENT OF PUBLIC HEALTH BATTEY STATE HOSPITAL, ROME
for outstanding accounts payable and building contracts to be completed and $1,050.24 for the Coca-Cola Account, a patients' benefit fund.
COMPARISON OF CASH DISBURSEMENTS
BY ACTIVITY
Administration
Medical
Nursing _ Housekeeping Culinary Laundry Plant Farm and Dairy Sickness Compensation
YEAR ENDED JUNE 30th
1952
1951
~1950
$ 237,441.47 $ 212,114.73 $
477,096.57 535,199.39
519,151.77 433,670.69
277,505.07
306,886.30
1,069,583.71
1,075,925.45
90,457.78
78,837.65
584,301.47
659,324.11
160,999.21
140,750.71
2,795.96
3,352.05
169,151.76
363,877.64 350,695.62 226,057.35 925,752.39 73,245.57 479,017.31 124,585.87
Totals....
$3,435,380.63 $ 3,430,013.46 $ 2,712,383.51
BY OBJECT
Expense:
Personal Services
$
Travel
Supplies, Materials
Communication
Heat, Light, Power, Water ......
Printing, Publicity
Repairs
Rents
Insurance, Bonding
Pensions
Indemnities
Equipment
Miscellaneous
1,744,043.36 3,419.37
1,121,783.10 10,150.19 88,085.82 2,569.08 87,203.06 1,233.84 5,776.96 91,379.82 3,046.84 69,160.53 1,981.41
1,462,743.40 2,689.58
1,301,463.49 10,337.55 83,896.39 6,330.26 33,498.10 1,158.22 387.56 74,594.04 1,772.85 50,393.32 972.28
1,240,233.88 3,000.48
1,005,882.35 9,310.59
79,736.49 2,535.40 68,968.05 1,233.00
306.50 27,840.95
1,006.79 51,683.11
353.83
Total Expense Payments..$ 3,229,833.38 $ 3,030,237.04 $ 2,492,091.42
Outlay:
Lands, Buildings and Permanent Improvements ....
Equipment
145,113.13 60,434.12
209,519.00 190,257.42
108,066.01 112,226.08
Total Payments
$ 3,435,380.63 $ 3,430,013.46 $ 2,712,383.51
Number of Employees June 30
826
775
756
456
DEPARTMENT OF PUBLIC HEALTH BATTEY STATE HOSPITAL, ROME
The net operating cost for the year ended June 30, 1952, by application of accounts payable and inventories to the cash disbursements was $3,007,488.19, exclusive of amount expended for land, buildings and permanent improvements. This net operating cost, the total patient days, the net average daily population and the per capita cost per day is compared with previous years in the following statement:
YEAR ENDED JUNE 30th
1952
1951
1950
Net Operating Cost Total Patient Days Average Daily Census Per Capita Cost Per Day
$ 3,007,488.19 $ 2,803,124.94 $ 2,947,648.66
645,691
586,141
525,629
1,769
1,605.9
1,440.1
$
4.658 $
4.783 $
5.61
GENERAL
The Superintendent and the Treasurer of the Hospital are each I bonded in the amount of $10,000.00.
Financial records of the Hospital are maintained in the office of the I State Department of Public Health, in Atlanta, and were found in I excellent condition.
All receipts disclosed by examination have been accounted for I and expenditures for the period under review were within the limits I of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the Hospital I and Department of Public Health for the cooperation and assistance I given the State Auditor's office during this examination and through-1 out the year.
457
DEPARTMENT OF PUBLIC SAFETY j
458
DEPARTMENT OF PUBLIC SAFETY
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
$ 1,750,000.00 $ 2,500,000.00
Budget Balancing Adjustments, Lapses Revenues Retained
Sales
(--) 26.72 (--) 46,263.20
311.33
84,587.80
Transfers--Other Spending Units
(--) 5,926.20 (--) 7,337.76
Total Income Receipt
$ 1,744,358.41 $ 2,530,968.84
NON-INCOME
State Revenue Collections Unfunded Private Trust Account
CASH BALANCES, JULY 1st
Budget Funds State Revenue Collections Unfunded Private Trust Accounts
Total
.
(--) 4,769.25
12,649.33
16,420.71
92,242.52 4,769.25
43.79
71,520.13 4,769.25
19.22
$ 1,854,063.30 $ 2,618,946.90
PAYMENTS
EXPENSE
Personal Services Travel Supplies, Materials* Communication Heat, Light, Power, Water Publications Repairs Rents Insurance Indemnities Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
NON-COST Private Trust Accounts
CASH BALANCES, JUNE 30th Budget Funds State Revenue Collections Unfunded Private Trust
Total
._. ._
*Includes subsistence and quarters allowance.
$ 816,873.80 $ 1,021,300.66
4,051.88
7,093.36
628,084.71
776,335.34
33,225.40
35,916.96
16,751.92
18,180.79
13,145.53
29,918.22
44,870.32
50,068.48
1,453.26
2,672.96
842.48
2,041.44
1,402.15
14,079.28
81,369.38
100,789.80
122,597.41
349,205.74
412.56
876.85
$ 1,765,080.80 $ 2,408,479.88
12,673.90
16,420.65
71,520.13 4,769.25
19.22
194,027.09 19.28
..$ 1,854,063.30 $ 2,618,946.90
459
DEPARTMENT OF PUBLIC SAFETY
SUMMARY
FINANCIAL CONDITION
The Department of Public Safety ended the fiscal year on June 30, 1952, with a surplus of $73,795.32 available for operations, after providing reserves of $25,144.23 for liquidation of outstanding accounts payable and $95,087.54 for unliquidated purchase orders, and reserving $19.28 for private trust funds held on this date.
REVENUE COLLECTIONS
In the fiscal period ended June 30, 1952, a total of $165,029.47 of State revenue was collected, as compared with $505,783.61 in the previous year ended June 30, 1951, and $812,866.30 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 permanent, with no further fee to be paid. Consequently, revenue from drivers' licenses has declined and in the future will provide only a relatively small amount of revenue.
DISPOSITION OF REVENUE COLLECTIONS
The $165,029.47 revenue collected in the period under review, together with a balance of $4,769.25 brought over from the previous fiscal year, made a total of $169,798.72 to be accounted for, all of which was transferred to the State Treasury in the period under review.
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation to the Department of Public Safety for the year ended June 30, 1952, was $2,500,000.00. The amount provided with which to meet expenditures approved on budget for the fiscal year was $2,453,736.80, and the remaining $46,263.20 of the appropriation was lapsed to the State General Fund, as provided by law.
In addition to the $2,453,736.80 funds provided as the current year's appropriation, the Department received $84,587.80 from sale of old automobiles, scrap and other sources, as scheduled in report, making total receipts of $2,538,324.60.
From the $2,538,324.60 received, $7,337.76 was transferred to the
460
DEPARTMENT OF PUBLIC SAFETY
State Personnel Board for the pro rata expense of operating the State Merit System, leaving net income to the Public Safety Department of $2,530,986.84.
The $2,530,986.84 net income and the $71,520.13 cash balance at the beginning of the fiscal year made a total of $2,602,506.97 available.
$2,408,479.88 of the available funds was expended in the year for budget-approved items of expense and $194,027.09 remained on hand June 30, 1952, 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 period, subject to budget re-approvals.
COMPARISON OF OPERATING COSTS
The Department's expenditures for operations are compared for the past three years in the following statement:
YEAR ENDED JUNE 30th
BY ACTIVITY
1952
1951
1950
Ga. Bureau of Investigation Drivers' License Bureau Georgia State Patrol
$ 253,016.02 $ 206,263.72 $ 197,100.50
280,717.09
237,946.72
244,264.53
1,874,746.77
1,320,870.36
1,330,007.86
Totals
$ 2,408,479.88 $ 1,765,080.80 $ 1,771,372.89
BY OBJECT
Personal Services Subsistence Allowance Travel Supplies, Materials Communication Heat, Light, Power, Water Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Pensions Indemnities Equipment Miscellaneous
$ 1,021,300.66 $ 467,796.00 7,093.36 308,539.34 35,916.96 18,180.79 29,918.22 50,068.48 2,672.96 2,041.44 100,789.80 14,079.28 349,205.74 876.85
816,873.80 $ 384,767.50
4,051.88 243,317.21 33,225.40
16,751.92 13,145.53 44,870.32
1,453.26 842.48
81,369.38 1,402.15
122,597.41 412.56
810,032.56 382,440.10
3,509.40 261,285.10 41,769.96
15,644.66 18,266.40 46,738.15
1,632.00 605.00
39,522.66 6,300.38
142,627.46 999.06
Total Cost Payments _$ 2,408,479.88 $ 1,765,080.80 $ 1,771,372.89
Number of Employees at June 30
456
370
391
461
DEPARTMENT OF PUBLIC SAFETY
The addition of 86 employees, together with salary and subsistence increases to personnel, and the purchase of equipment to meet the needs of the Department, account for the greater part of the increased cost of operations the past year.
House Resolution No. 59, approved February 8, 1951, recommended increase in the number of troopers, and Legislative Act approved February 21, 1951, provided for increased salary and subsistence payments.
MOTOR VEHICLE EQUIPMENT
In the period under review the Department of Public Safety purchased with the authority of the State Supervisor of Purchases 136 new automobiles for $229,985.75 and sold on authority of the Supervisor of Purchases 100 used automobiles for $75,565.59.
In addition to the automobiles purchased, one 1950 Ford was received in the transfer of the Fulton County Crime Laboratory to the Department of Public Safety, and one 1947 Dodge was donated by the Blue Bird Body Company and a 1951 Ford by the Ford Dealers Advertising Association for Driver Safety Education.
On June 30, 1952, the Department owned 221 cars and trucks.
GENERAL
In the State Auditor's report for the year ended June 30, 1950, a report was made of a shortage of $4,769.25 in drivers' licenses receipts at the Tifton Patrol Station, chargeable to one Preston Holden, who was a member of the Public Safety Department.
$1,000.00 was collected on the bond of Preston Holden, now deceased, to apply against the above shortage during the fiscal year ended June 30, 1952, and the remainder of $3,769.25 has been written off the books of the Department, under authority of House Resolution, approved February 15, 1952, which reads as follows:
"WHEREAS, on June 22, 1950, a loss of $4,769.25 of drivers' license money occurred by theft at the State Patrol Station at Tifton, Georgia, and
WHEREAS, after a thorough and complete investigation by the Georgia Bureau of Investigation, and other officers, sufficient evidence was obtained and an indictment was returned to the Tift County Superior Court at the December, 1950, Term against Preston Holden, a member of the State Highway Patrol at that time, charging
ty-
462
DEPARTMENT OF PUBLIC SAFETY
said Holden with the theft of the said $4,769.25 from the Tifton State Patrol Post; and
WHEREAS, said Preston Holden was apprehended and while in custody awaiting trial on said indictment was released by the officials of Tift County to the United States Government, in order that said Holden could be prosecuted upon Federal charges, and then returned to the custody of the State for trial upon the State charges; and
WHEREAS, said Preston Holden was convicted in the United States Court and died while being held in jail, thereby preventing further prosecution by the State for theft of the said $4,769.25; and
WHEREAS, the Fidelity and Casualty Company, under Bond No. 2277692, has reimbursed the State of Georgia in the sum of $1,000.00, the maximum amount of their bond covering said Preston Holden; and
WHEREAS, the Director and officials ofthe Department of Public Safety of the State of Georgia have exhausted all avenues of further recovery from said Preston Holden or his estate;
NOW, THEREFORE, BE IT RESOLVED BY the House of Representatives of Georgia, the Senate concurring, that the Director and officials of the Department of Public Safety be and they are hereby relieved from any existing and all future liability in or arising from said theft.
Approved February 15, 1952
H. R. No. 192-810e"
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 and an inventory record is being kept of these.
The Director of the Department and the Treasurer are bonded in the amount of $10,000.00. The Assistant Treasurer and Deputy Director for $5,000.00 each, and other employees are under schedule bond of $2,500.00 each.
All receipts disclosed by examination have been accounted for and expenditures for the period under review were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the Department for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
463
PUBLIC SERVICE COMMISSION
464
PUBLIC SERVICE COMMISSION
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments, Lapses
Revenues Retained Earnings from Services
Transfers, Other Spending Units
$ 175,000.00 6,866.35
405.02 (--) 426.81
$ 215,000.00 (--) 959.76
427.61 (--) 511.43
Total Income Receipts
$ 181,844.56 $ 213,956.42
NON-INCOME State Revenue Collections Unfunded
121,610.00 (--) 129,360.00
CASH BALANCES, JULY 1st Budget Funds State Revenue Collections Unfunded
Total
11,631.42 7,746.00
547.37 129,356.00
$ 322,831.98 $ 214,499.79
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies, Materials _
Communication
Heat, Light, Power, Water
Publications
Repairs
Rents
Insurance
Pensions, Benefits
Equipment
Miscellaneous
.._
Total Expense Payments
$ -----
$
137,908.54 $ 19,340.56 3,699.68 6,992.56 1,174.86 4,886.30 728.19 104.08 52.50 7,170.55 994.40 829.12
183,881.34 $
154,590.25 19,398.75 4,656.84 6,586.07 1,078.99 6,735.72 716.40 121.53 47.50 8,600.83 5,101.46 2,940.53
210,574.87
OUTLAYS Lands, Improvements Contracts Equipment
CASH BALANCES, JUNE 30th Budget Funds State Revenue Collections, Unfunded ._
Total--
5,848.79 3,198.48
547.37
3,928.92
129,356.00 (--)
4.00
$ 322,831.98 $ 214,499.79
465
PUBLIC SERVICE COMMISSION
SUMMARY
FINANCIAL CONDITION
The Public Service Commission ended the fiscal year on June 30, 1952, with a surplus of $1,318.81, available for operations, subject to budget approvals, after providing the necessary reserve of $2,606.11 to cover outstanding accounts payable.
REVENUE COLLECTIONS
The Public Service Commission is the revenue-collecting agency for licenses and fees levied against Motor Carriers coming under the jurisdiction of this office, as provded by law.
In the year ended June 30, 1952, $147,518.00 was collected from licenses issued to Motor Carriers and $2,347.50 from certificates of public convenience, making a total of $149,865.50.
The $149,865.50 collected in the fiscal year, together with $129,356.00 held by the Commission at the beginning of the period, made a total of $279,221.50 to be accounted for.
$279,225.50 was transferred to the State Treasury before the close of the fiscal year on June 30, 1952, which represents an over-remittance of $4.00. This will be adjusted in the next fiscal period.
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Public Service Commission in the year ended June 30, 1952, was $215,000.00. The amount provided with which to meet expenditures approved on budget for the fiscal year was $214,040.24, and the remaining $959.76 of the appropriation was lapsed to the State General Fund, as provided by law.
Receipts for the year were further increased by $427.61 received from sale of a truck and the income from telephone pay station.
From the year's receipts, $511.43 was transferred to the State Personnel Board for the pro rata cost of that agency's operations, leaving net income of $213,956.42.
The $213,956.42 income and the $547.37 cash balance at the beginning of the period made a total of $214,503.79 available with which to meet expenditures approved on budget for the fiscal year.
J0&
466
PUBLIC SERVICE COMMISSION
$210,574.87 of the available funds was expended in the year for budget approved items of expense and $3,928.92 remained on hand June 30, 1952.
This remaining cash balance represents funds which have been provided in excess of obligations incurred, and will be available for expenditures in the next fiscal period, subject to budget re-approvals, after making provision of liquidation of $2,606.11 in outstanding accounts payable.
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the Commission the past three years are compared in the statement following:
YEAR ENDED JUNE 30th
EXPENDITURES
1952
1951
1950
Personal Services _. Travel Supplies, Materials Communications .... Heat, Light, Power, Water Printing, Publications Repairs Rents Insurance, Bonding Pensions (To Emp. Ret. Fund). Equipment Miscellaneous
Total Expense Payments....?
154,590.25 19,398.75 4,656.84 6,586.07 1,078.99 6,735.72 716.40 121.53 47.50 8,600.83 5,101.46 2,940.53
210,574.87 $
137,908.54 19,340.56 3,699.68 6,992.56 1,174.86 4,886.30 728.19 104.08 52.50 7,170.55 994.40 829.12
183,881.34 $
129,306.94 19,495.74 3,482.62
6,762.66
8,821.48 579.67 117.97 273.50
3,476.63 2,958.81 2,456.56
177,732.58
Outlay: Remodel Bldg.--New Office.Furniture, Equipment
Total Cost Payment
$
210,574.87 $
5,848.79 3,198.48
192,928.61 $
62,763.78 3,624.93
244,121.29
Number of Employees at June 30th
33
32
32
467
PUBLIC SERVICE COMMISSION
GENERAL
The Chairman of the Public Service Commission is bonded in the amount of $2,500.00, the Secretary and Treasurer for $2,500.00, and the Cashiers and Inspectors for $2,000.00 each.
Books and records of the Public Service Commission were found in good condition, all receipts disclosed by examination have been accounted for and expenditures were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the Commission for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
469
DEPARTMENT OF PUBLIC WELFARE Administration and Benefits
470
DEPARTMENT OF PUBLIC WELFARE
ADMINISTRATION, PUBLIC ASSISTANCE
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments, Lapses __-
Revenues Retained Grants from U. S. Government County Participation
Transfers Other Spending Units
..$ 8,135,000.00 3,343,533.73
30,228,923.97 1,588,209.93
(--) 16,341.19
$ 14,300,000.00 635,181.29
33,868,695.73 1,873,353.26
(--) 140,915.00
Total Income Receipts
$ 43,279,326.44 $ 50,536,315.28
CASH BALANCES, JULY 1st Budget Funds Total
3,080,496.02
3,521,626.04
..$ 46,359,822.46 $ 54,057,941.32
PAYMENTS
EXPENSE
Personal Services ._ Travel Supplies, Materials Communications _ Publications Repairs Rents Insurance Indemnities Pensions, Benefits Grants to Counties Equipment Miscellaneous
Total Expense Payments
CASH BALANCES, JUNE 30th
Budget Funds
Total
539,592.69 46,146.03 17,831.21 62,397.03 29,233.81
3,678.49 28,345.84 5,498.86
17.00 40,268,381.62
1,806,186.60 34,142.50 1,744.74
557,699.12 44,080.12 17,477.57 59,129.95 35,712.48
1,715.40 30,771.88
251.14 27.00
46,908,250.64 2,150,667.53 19,269.50 1,967.15
$ 42,838,196.42 $ 49,827,019.48
3,521,626.04
4,230,921.84
.$ 46,359,822.46 $ 54,057,941.32
471
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
CURRENT BALANCE SHEET JUNE 30, 1952
ASSETS
CASH ASSETS Available Cash Budget Funds State Federal County
Private Trust and Agency Funds
740,186.28 3,489,936.12
799.44 $ 4,230,921.84
17,066.75
$ 4,247,988.59
LIABILITIES, RESERVE, SURPLUS
CASH LIABILITIES Accounts Payable and Encumbrances State Office (Supplies, Equip., Prtg.) Pensions--June Retirement Contrib. Adm. Grants to County Welfare Depts. For General Operations For Pensions--June Retirement Contrib.
RESERVES Unallotted Funds on Deposit Federal Funds Public Assistance Child Welfare County Funds Public Assistance
Trust Funds (Retirement System, Withholdings)
SURPLUS State Funds for Operations Administrative Operations--State Office. County Administrative Grants
State Funds--For Benefits
Total Surplus
17,908.42 3,120.32
161,312.38 10,229.84 $
192,570.96
3,390,589.51 99,346.61
799.44
3,490,735.56 17,066.75
30,796.82 49,890.55
80,687.37 466,927.95
547,615.32
$ 4,247,988.59
472
DEPARTMENT OF PUBLIC WELFARE
SUMMARY
INTRODUCTION The within report covers an examination of the Benefits and Ad-
ministrative Funds of the State Department of Public Welfare for the fiscal year ended June 30, 1952. The State Institutions coming under the control of the Department are reported under separate cover.
FINANCIAL CONDITION The Department ended the fiscal year on June 30, 1952, with
surplus State funds of $547,615.32, of which $466,927.95 was for benefit payments, $30,796.82 for administration of State Office and $49,890.55 for Administrative Grants to County Welfare Departments. Necessary reserves have been provided to cover $192,570.96 outstanding accounts payable and encumbrances and $3,490,735.56 unallotted Federal and County funds held on this date.
Surplus State fund balances at the end of the period represent the excess of funds which have been provided under the budget over obligations incurred and will be available for expenditure in the next fiscal year, subject to budget re-approvals.
Federal funds for benefit payments and administrative expenses are advanced to the State for deposit in special bank accounts and are subject to withdrawal only when expenditures are made chargeable to the activity for which the funds have been allocated. Unexpended Federal funds are reported as unallotted funds on deposit with the State and are not included in surplus.
AVAILABLE INCOME AND OPERATING COSTS State Appropriation for payment of benefits in the year ended
June 30, 1952, was $12,785,000.00. This was increased to $13,559,315.02 by transfer of $774,315.02 from the State Emergency Fund to meet expenditures given budget approval.
Appropriation for Administrative Grants to Counties was $1,-1 035,000.00. The amount provided with which to meet budget-approved expenditures was $982,126.55 and the remaining $52,873.45 was lapsed to the State General Fund, as provided by law.
The year's appropriation for administrative expense of the State Department was $480,000.00. The amount provided with which to
473
DEPARTMENT OF PUBLIC WELFARE
meet expenditures approved on budget was $393,739.72 and the balance of $86,260.28 lapsed to the State General Fund.
Receipts from the Federal Government for benefits and administration amounted to $33,868,695.73 and $1,873,353.26 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, 1952, amounted to $50,677,230.28.
From the funds received in the year $20,966.78 was transferred to the State Personnel Board for the pro rata share of the cost of Merit System Administration and $119,948.22 Crippled Children Program funds transferred to the State Department of Public Health, leaving $50,536,315.28 net income available for paying benefits, administrative expenses and Grants to County Welfare Departments in the fiscal year.
The $50,536,315.28 net income, together with cash balance of $3,521,626.04 at the beginning of the fiscal year, made total funds available in the period under review $54,057,941.32.
From the $54,057,941.32 funds available, $46,871,980.68 benefits were paid, $2,150,667.53 grants were made to County Welfare Departments and $804,371.27 used for administrative expense of the State Office and $4,230,921.84 remained on hand June 30, 1952.
Of this $4,230,921.84 remaining cash balance, $740,186.28 was in State funds and available for expenditure in the next fiscal period, subject to budget re-approvals, after providing for liquidation of outstanding accounts payab'e and encumbrances and $3,490,735.56 was the amount of unallotted Federal and County funds on deposit with the State.
BENEFIT PAYMENTS
Benefit payments for the year were $46,819,156.89 for Public Assistance and $52,823.79 for Child Welfare Benefits, a total of $46,871,980.68.
Public Assistance Benefit payments in the year ended June 30, 1952, are summarized as follows:
474
DEPARTMENT OF PUBLIC WELFARE
PUBLIC ASSISTANCE
STATE FUNDS
FEDERAL FUNDS
COUNTY FUNDS
TOTAL
Old Age
Blind Dependent
Children
-$ 9,766,325.47 $ 22,528,252.50 $ 1,345,607.42 $ 33,640,185.39
375,024.89
770,755.75
47,740.86
1,193,521.50
3,085,878.00 8,420,154.00
479,418.00 11,985,450.00
Totals ....$ 13,227,228.36 $ 31,719,162.25 $ 1,872,766.28 $ 46,819,156.89
PERCENTAGES
Old Age Blind Dependent
Children
29.03% 31.42%
25.75% 28.25%
66.97% 64.58%
70.25% 67.75%
4.00% 4.00%
4.00% 4.00%
100.00% 100.00%
100.00% 100.00%
Following in the within report there is a summary of Public I Assistance benefit payments under the three categories, Old Age, I Blind and Dependent Children, showing amount and number of in- I dividuals by months and average allowances. In this schedule the I number of individuals and the amounts paid as benefits are the net I numbers and amounts after deducting for checks returned for can- I cellation.
The number of recipients of Old Age Assistance, Aid to the I Blind and Aid to Dependent Children, together with unit amount | of payment, for the months of September and December, 1951, as I compiled by the Welfare Department's Division of Research and I Statistics, are shown in the following statement:
Era
475
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
Amount
Total
? 3.00*--$ 3.99 4.00 -- 4.99 5.00 -- 5.99 6.00 -- 6.99 7.00 -- 7.99 8.00 -- 8.99 9.00 -- 9.99
10.00 -- 10.99 11.00 -- 11.99 12.00 -- 12.99 13.00 -- 13.99 14.00 -- 14.99 15.00 -- 15.99 16.00 -- 16.99 17.00 -- 17.99 18.00 -- 18.99 19.99 -- 19.99 20.00 -- 20.99 21.00 -- 21.99 22.00 -- 22.99 23.00 -- 23.99 24.00 -- 24.99 25.00 -- 25.99 26.00 -- 26.99 27.00 -- 27.99 28.00 -- 28.99 29.00 -- 29.99 30.00 -- 30.99 31.00 -- 31.99 32.00 -- 32.99 33.00 -- 33.99 34.00 -- 34.99 35.00 -- 35.99 36.00 -- 36.99 37.00 -- 37.99 38.00 -- 38.99 39.00 -- 39.99 40.00 -- 40.99 41.00 -- 41.99 42.00 -- 42.99
NUMBER OF PAYMENTS
Old Age Assistance
Sept.
Dec.
Aid to the Blind
Sept. Dec.
Aid to Dependent
Children
Sept.
Dec
96,196 95,705
2,882 2,912
19,848 20,741
256 514 486 545 555 584 646 818 968 1,112 1,324 1,640 2,262 2,753 3,394 3,976 8,988 7,088 5,930 6,052 5,370 4,901 3,920 3,153 3,089 2,829 2,095 2,352 1,773 1,700 1,423 1,281 1,156 1,000 842 732 904 799 601 501
42 56 70 92 224 525 404 492 515 477 516 595 658 842 847 1,011 1,109 1,424 1,790 2,071 2,687 3,064 3,355 8,787 5,537 4,975 5,130 4,655 4,627 3,797 3,224 2,788 2,593 2,634 2,049 1,980 1,747 1,511 1,500 1,225
3
0
3
0
3
1
6
0
10
2
5
4
5
4
7
5
7
5
9
9
14
6
25
6
25
7
40
5
57
7
56
8
223
11
182
22
169
18
145
28
163
37
161
53
115
56
98
226
86
123
87
149
73
139
91
126
62
156
70
120
47
94
50
99
42
79
34
70
31
74
34
74
46
62
36
57
40
64
45
37
22 20 34 25 48 54 57 51 59 69 84 92 91 132 143 174 544 255 243 235 238 206 222 214 3,825 98 74 98 91 111 122 103 120 120 136 137 375 144 136 171
5 2 3 16 18 24 28 33 32 34 53 47 54 49 60 52 87 92 121 132 134 124 614 204
4,910 45 34 59 54 56 55 65 57 77 70 72 85 76 81 94
476
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
Amount
43.00 -- 43.99 44.00 -- 44.99 45.00 -- 45.99 46.00 -- 46.99 47.00 -- 47.99 48.00 -- 48.99 49.00 -- 49.99 50.00 -- 50.99 51.00 -- 51.99 52.00 -- 52.99 53.00 -- 53.99 54.00 -- 54.99 55.00 -- 55.99 56.00 -- 56.99 57.00 -- 57.99 58.00 -- 58.99 59.00 -- 59.99 60.00 -- 60.99 61.00 -- 61.99 62.00 -- 62.99 63.00 -- 63.99 64.00 -- 64.99 65.00 -- 65.99 66.00 -- 66.99 67.00 -- 67.99 68.00 -- 68.99 69.00 -- 69.99 70.00 -- 70.99 71.00 -- 71.99 72.00 -- 72.99 73.00 -- 73.99 74.00 -- 74.99 75.00 -- 75.99 76.00 -- 76.99 77.00 -- 77.99 78.00 -- 78.99
79.00 -- 79.99 80.00 -- 80.99 81.00 -- 81.99 82.00 -- 82.99 83.00 -- 83.99
NUMBER OF PAYMENTS
Old Age Assistance
Aid to the Blind
Aid to Dependent
Children
Sept.
Dec.
Sept.
Dec.
Sept.
Dec.
497 474 549 378 355 303 217
3,1H** 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
1,169 1,047
895 874 719 690 743 7,943**
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
36 39 43 34 28 21 23 253**
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
42 38 45 27 37 33 43 604**
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
165 154 3,192
77 70 58 67 63 85 98 79 65 89 59 187 82 64 96 104 70 2,199 34 41 38 37 53 52 48 46 50 48 87 49 46 43 43 47 33 1,225 22 23
90 101 4,460
29 37 36 38 34 48 46 56 50 45 42 67 51 64 67 61 58 3,055 26 24 21 30 39 38 29 12 33 27 22 38 31 27 28 47 34 1,799
16 10
477
DEPARTMENT OF PUBLIC WELFARE BENEFITS AND ADMINISTRATIVE FUNDS
NUMBER OF PAYMENTS
Amount
Old Age Assistance
Sept.
D c.
Aid to the Blind
Sept.
D ;c.
Aid to Dependent
Child ren
Sept.
Dec.
84.00 -- 84.99
0
0
85.00 -- 85.99
0
0
86.00 -- 86.99
0
0
87.00 -- 87.99
0
0
88.00 -- 88.99
0
0
89.00 -- 89.99
0
0
90.00 -- 90.99
0
0
91.00 -- 91.99
0
0
92.00 -- 92.99
0
0
93.00 -- 93.99
0
0
94.00 -- 94.99
0
0
95.00 -- 95.99
0
0
96.00 -- 96.99
0
0
97.00 -- 97.99
0
0
98.00 -- 98.99
0
0
99.00
0
0
0
0
25
16
0
0
24
13
0
0
26
22
0
0
20
16
0
0
14
22
0
0
31
13
0
0
14
20
0
0
20
15
0
0
21
16
0
0
26
18
0
0
12
18
0
0
18
19
0
0
24
15
0
0
18
14
0
0
20
20
0
0
1,174
1,710
(*)Minimum Grant $3.00 Effective November 1950.
(**)These OAA and A B payments represent exactly $50.00 each, this being the
maximum amount allowed for a grant of Old Age Assistance or Aid to the Blind in the State of Georgia.
All funds on hand July 1, 1951, for Crippled Children Benefits were transferred to the State Department of Public Health and benefit payments under this category will be shown in audit report of the Health Department.
Child Welfare Benefits are for boarding care for children and are paid 100% from Federal Funds. The amount of Child Welfare Benefits paid the past year was $52,823.79, as compared with $39,428.29 for the previous fiscal period.
Shown herein is a statement by Counties of public assistance and child welfare benefits paid in the year ended June 30, 1952, and grants to County Welfare Departments for salaries and other administrative expenses.
^m
478
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
COMPARISON OF BENEFIT PAYMENTS
Benefit payments for the past three years are compared in the
statement following:
YEAR ENDED JUNE 30th
PUBLIC ASSISTANCE
Old Age Blind Dependent Children
1952
1951
-$ 33,640,185.39 $ 29,071,048.00
1,193,521.50
956,451.50
11,985,450.00 9,710,590.00
1950
25,998,779.00 836,915.00
6,874,229.00
Totals.
..$ 46,819,156.89 $ 39,738,089.50 $ 33,709,923.00
CHILD WELFARE Boarding Care of Children Return of Runaway Children..
Totals
$
52,710.87 $ 112.92
52,823.79 $
39,428.29 $ 39,428.29 $
11,411.48 11,411.48
A comparison of Public Assistance Benefits paid in the month
of June 1952 with payments for the same month in 1951 and 1950,
is shown below:
Average Al-
Number of
Net Amount lowance per
JUNE 1952
Individuals
Paid
Individual
Old Age Blind Dependent Children
..... 94,834
2,960 46,496
$2,963,574.50 107,334.00 927,874.50
$31.25 36.26 19.96
144,290
$3,998,783.00
$27.7
JUNE 1951
Old Age Blind Dependent Children
101,188
2,856 48,695
$2,445,895.50 82,761.50
888,172.50
$24.17 28.98 18.24
152,739
$3,416,829.50
$22.37
JUNE 1950 Old Age .. Blind Dependent Children
...100,239
2,661 38,317
$2,343,988.50 73,800.50 698,627.00
$23.38 27.73 18.23
141,217
$3,116,416.00
$22.07 I.
Since the begining of the program in 1937, $250,154,660.54 has 6 been paid in Public Assistance Benefits (old age assistance, aid to the*
blind and aid to dependent children), $3,090,730.48 for crippled chil-I
479
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
dren benefits in the form of medical and hospital care furnished, $103,663.56 Child Welfare for boarding- care and other expense of children and $7,203.29 Civilian War Assistance benefits, a grand total of $253,356,257.87 and these payments are tabulated by fiscal years as follows:
Year Ended June 30
1938 1939 1940 1941 1942 1943 1944 1945 1946 1947 1948 1949 1950 1951 1952 .
Public Assistance Benefits
$ 3,240,577.72 $ 4,715,550.00 3,455,784.50 5,328,710.50 7,473,435.00 9,394,335.50
10,363,311.50 10,589,295.00 11,262,813.93 16,413,752.00 20,437,031.50 27,212,894.00 33,709,923.00 39,738,089.50 46,819,156.89
Crippled Children Benefits
22,292.01 162,663.25 165,053.04 182,932.23 213,886.07 127,585.59 148,421.49 139,672.99 167,922.14 233,932.43 317,248.88 366,295.77 392,258.56 $ 450,566.03
*None
Child Welfare Benefits
Civilian War
Assistance
$
250 00
435 50
34640
125177
4919 62
11,411.48 39,428 29 52,823.79
Totals._.___$250,154,660.54 $ 3,090,730.48 $ 103,663.56 $
7,203.29
(*)Crippled Children Program reported under State Department of Public Health for year ended June 30, 1952.
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, 1952, was $2,955,038.80, of which $804,371.27 was for State Office expense and $2,150,667.53 Grants to County We'fare Departments.
The cost of administrative operations of the State Office of the Department amounting to $804,371.27 consists of $626,193.23 expense incurred in administering the Public Assistance Program, $23,248.25 cost of administering the State Institutions under the control of the Department, $153,361.02 for Child Welfare Services, and $1,568.77 for other relief programs.
Grants to Counties for administrative purposes amounting to $2,150,667.53 represent payments of $1,931,902.40 to County Wei-
HH
480
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
fare Departments, based upon their approved budgets, for salary and travel of the County Director and other staff members when engaged in the performance of welfare duties for which the State makes appropriation, plus $98,498.22 representing Federal 50% participation in other administrative expenses of the County Welfare Departments distributed to the aged, blind and dependent children programs and $120,266.91 paid as employers' contributions to the Employees' Retirement System for member employees of the County Welfare Departments.
By Other Administrative Expenses, in which the Federal Government will participate to the extent of 50% of such expenditures chargeable to old-age assistance, aid to the blind and aid to dependent children, is meant those expenses, in addition to salaries and travel, that are necessary for the effective and efficient operation of the County Departments. These include office supplies, communication services, equipment, etc., together with certain expenditures in connection with the establishment and maintenance of eligibility of ap- I plicants and recipients of Special Public Assistance.
COMPARISON OF ADMINISTRATIVE EXPENSE
The administrative expenses of the Department of Public Welfare a and Grants to County Welfare Departments for the past three years 1 are compared in the following statement:
YEAR ENDED JUNE 30th
BY ACTIVITY
1952
1951
1950
Public Assistance Program Crippled Children Program State Institutions Child Welfare Services _ Other Relief Programs
$ 2,766,840.21 $ 2,385,778.13 $ 1,965,020.27 I
52,983.28
40,206.04 H
23,248.25
27,292.86
24,445.07 ft
158,305.86
142,681.27
129,652.34 I
6,644.48
1,377.06
1,643.89 1
Totals--
-$ 2,955,038.80 $ 2,610,112.60 $ 2,160,967.61 I
481
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
BY OBJECT
State Office: Personal Services .. Travel Supplies Communication Services Printing, Publicity Repairs Rents Miscellaneous Insurance and Bonding Pensions Indemnities Equipment
Sub-totals Administrative Grants to
County Departments
Totals-^
YEAR ENDED JUNE 30th
1952
1951
1950
557,699.12 $ 44,080.12 17,477.57 59,129.95 35,712.48 1,715.40 30,771.88 1,967.15 251.14 36,269.96 27.00 19,269.50
539,592.69 $ 46,146.03 17,831.21 62,397.03 29,233.81 3,678.49 28,345.84 1,744.74 5,498.86 35,297.80 17.00 34,142.50
459,718.38 32,006.82 11,353.26 19,766.24 21,767.41 1,675.61 10,062.01 1,616.77 1,570.26 12,056.93
23,536.28
$ 804,371.27 $ 803,926.00 $ 595,129.97
2,150,667.53
1,806,186.60
$ 2,955,038.80 $ 2,610,112.60
1,565,837.64 2,160,967.61
BY FUNDS
State Funds Federal Funds
Totals-
Number of Employees At June 30th
$ 1,308,782.48 $ 1,164,131.03 $ 959,876.37
1,646,256.32
1,445,981.57
1,201,091.24
-$ 2,955,038.80 $ 2,610,112.60 $ 2,160,967.61
172
219
188
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds handled by the Department in the year ended June 30, 1952, were $71,023.69 U. S. Income Taxes withheld from salaries and remitted to the Federal Government and $675,003.68 contributions by employers and employees to the Employees' Retirement System.
The $675,003.68 contributions by employers and employees to the Retirement System, together with a balance of $22,027.60 on hand at the beginning of the fiscal period, made a total of $697,031.28 to be accounted for. Of this amount, $400,426.03 was remitted to the Employees' Retirement System for employers contributions (7%) and
482
DEPARTMENT OF PUBLIC WELFARE
BENEFITS AND ADMINISTRATIVE FUNDS
$279,538.50 for employees' contributions (5%) leaving a balance of $17,066.75 on hand June 30, 1952.
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 $20,000.00, the Chief of the Division of Accounts and Finance for $50,000.00 and other employees in varying amounts.
Books and records of this Agency are complete and accurate, and I the accounting system is well suited to the needs of the Department. .
All receipts disclosed by examination have been accounted for I and expenditures were within the limits of budget approvals and supported by proper voucher. Salary payments to all employees of I the Department coming under the provisions of the Merit System are I supported by payroMs certified as correct under Merit System rules I and regulations by the Director of the Merit System Administration, I as provided by law.
Appreciation is expressed to the Director, the Chief of the Divi- ^ sion of Accounts and Finance and the staff of the Department for the 1 cooperation and assistance given the State Auditor's office during I this examination and throughout the year.
BENEFIT AND ADMINISTRATIVE FUNDS
SUMMARY OF PUBLIC ASSISTANCE YEAR ENDED JUNE 30, 1952
OLD AGE ASSISTANCE
AID TO THE BLIND
Month
Amount
July 1951
$ 2,403,215.00
August 1951
2,313,897.50
September 1951 __ 2,309,710.50
October 1951
2,967,549.00
November 1951
2,964,001.00
December 1951
2,959,056.89
January 1952
2,952,233.50
February 1952
2,948,093.00
March 1952
2,949,108.00
April 1952
2,953,511.00
May 1952
2,956,235.50
June 1952
2,963,574.50
$33,640,185.39
Number of Individuals
99,092 94,951 94,838 95,204 95,202 95,126 94,933 94,706 94,618 94,688 94,683 94,834
Average Allowance Amount
$24.25 24.37 24.35 31.17 31.13 31.11 31.10 31.13 31.17 31.19 31.22 31.25
$ 82,857.50 83,060.50 83,855.00
102,738.00 103,107.50 104,247.00 104,146.00 104,470.50 105,092.50 106,046.00 106,567.00 107,334.00
$1,193,521.50
Number of Individuals
2,855 2,850 2,870 2,872 2,875 2,905 2,898 2,907 2,916 2,939 2,952 2,960
Averaee M Allowance
$29.02
3 29.14
29.22
35.77
2 H
35.86 O
35.89
35.94 35.94 36.04 36.08
*fl 3
r o
36.10 3
36.26 r
Federal State ... County
$22,528,252.50 9,766,325.47 1,345,607.42
66.97% 29.03% 4.00%
H
$ 770,755.75 375,024.89 47,740.86
64.58% 31.42%
4.00%
$33,640,185.39
100.00%
$1,193,521.50
100.00%
00
July 1951 August 1951 September 1951 October 1951 ... November 1951 December 1951 January 1952 February 1952 March 1952 April 1952 May 1952 June 1952
Federal State County
BENEFIT AND ADMINISTRATIVE FUNDS
SUMMARY OF PUBLIC ASSISTANCE YEAR ENDED JUNE 30, 1952
AID TO DEPENDENT CHILDREN
TOTAL PUBLIC ASSISTANCE
Amount
Memo. Number of Average Number of Average Number Individuals Allowance Awards Allowance Caretakers
Number of Average Number of Average Individuals Allowance Awards Allowance
O H
890,716.00 48,828 $18.24 19,257 $46.25 14,392 $ 3,376,788.50 150,775 $22.40 121,204 $27.86 898,523.50 49,303 18.22 19,396 46.33 14,527 3,295,481.50 147,104 22.40 117,197 28.12
W H %
911,837.00 989,300.00 999,557.00
1,027,579.00 1,039,179.00 1,056,121.00 1,075,038.00 1,085,253.00 1,084,472.00
927,874.50
50,016 50,316 50,943 52,489 53,148 54,053 55,106 55,720 55,694 46,496
$11,985,450.00
18.23 19.66 19.62 19.58 19.55 19.54 19.51 19.48 19.47 19.96
19,666 19,773 20,014 20,580 20,834 21,176 21,509 21,761 21,757 18,188
46.37 50.03 49.94 49.93 49.88 49.87 49.98 49.87 49.84 51.02
14,784 14,887 15,260 15,778 16,061 16,381 16,733 16,989 16,948 14,302
3,305,402.50 4,059,587.00 4,066,665.50 4,090,882.89 4,095,558.50 4,108,684.50 4,129,238.50 4,144,810.00 4,147,274.50 3,998,783.00
147,724 148,392 149,020 150,520 150,979 151,666 152,640 153,347 153,329 144,290
$46,819,156.89
22.38 27.36 27.29 27.18 27.13 27.09 27.05 27.03 27.05 27.71
117,374 117,849 118,091 118,611 118,665 118,789 119,043 119,388 119,392 115,982
28.16 34.45 34.44 34.49 34.51 34.59 34.69 34.72 34.74 34.48
H H O *!
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$ 8,420,154.00 -- 3,085,878.00
479,418.00
$11,985,450.00
70.25% 25.75% 4.00%
100.00%
$31,719,162.25 13,227,228.36 1,872,776.28
$46,819,156.89
67.75% 28.25% 4.00%
100.00%
COUNTY
Appling Atkinson Bacon Baker Baldwin Banks Barrow Bartow Ben Hill Berrien Bibb Bleckley Brantley Brooks Bryan Bulloch Burke Butts Calhoun Camden Candler Carroll
BENEFIT AND ADMINISTRATIVE FUNDS
STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTS-IN-AID, BY COUNTY YEAR ENDED JUNE 30, 1952
Old Age
97,119.00 103,183.00 103,749.00
93,499.50 158,423.50
94,121.00 134,977.00 236,717.00 157,079.00 104,071.00 887,207.00 115,518.50 71,435.50 224,214.00 68,479.00 201,906.50 279,787.50 95,364.00 107,961.00 59,310.00 100,162.50 582,114.00
Public Assistance Benefits Total Payments for the Year
Blind
7,403.50 5,100.00 4,996.00 4,101.00 7,131.50 1,167.50 1,488.00 4,953.50 5,448.50 7,640.00 39,994.00 2,232.50 4,125.50 5,056.50 3,578.00 4,480.00 8,602.00 2,814.00 4,505.50 2,422.50 4,636.00 17,291.50
Dependent Children
56,663.50 72,858.00 65,807.00 26,008.00 27,349.00 27,171.00 22,019.00 57,280.50 54,002.00 40,452.50 324,147.50 14,898.50 61,874.50 23,746.50 40,210.50 40,567.00 44,848.00 9,248.50 17,540.00 33,722.50 29.907.00 96,162.50
Total Public Assistance
161,186.00 181,141.00 174,552.00 123,608.50 192,904.00 122,459.50 158,484.00 298,951.00 216,529.50 152,163.50 1,251,348.50 132,649.50 137,435.50 253,017.00 112,267.50 246,953.50 333,237.50 107,426.50 130,006.50 95,455.00 134,705.00 695,568.00
Average per Month
Number of Indiv.
Allow. per
Indiv.
541 614 529 380 675 406 598 976 709 498 3,898 413 489 840 387 780 1,206 361 496 353 425 1,994
$24.82 24.57 27.48 27.12 23.82 25.10 22.07 25.52 25.46 25.45 26.75 26.74 23.44 25.10 24.17 26.43 23.03 24.78 21.85 22.52 26.39 29.07
Child Welfare Benefits
00 00 00 00 31.35 00 00 00 00 00 6,369.59 69.11 00 00 00 00 00 00 00 00 00 00
Admin. Grants-in-Aid to County Departments
Regular
Other
7,328.44 $ 265.47
6,890.47
319.90
4,601.11
175.18
5,723.75 475.23
10,497.50 244.32
5,140.97 204.39
7,571.15
95.00
13,725.77
657.08
8,375.27
525.93
6,873.25
606.33
64,828.00 3,077.27
5,259.87
164.28
4,786.73
87.41
10,248.48 386.17
4,792.75 191.83
10,433.64 330.43
17,587.89 402.53
5,887.97 207.86
7,885.00 240.76
3,991.42
190.34
5,440.23 228.41
20,020.14
981.10
O H
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BENEFIT AND ADMINISTRATIVE FUNDS
STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTS-IN-AID, BY COUNTY YEAR ENDED JUNE 30, 1952
Public Assistance Benefits
COUNTY cont'd Old Age
Total Payments for the Year
Blind
Dependent Children
Total Public Assistance
Catoosa $ 119,992.00 $
Charlton
69,558.00
Chatham
1,159,788.50
Chattahoochee 17,254.00
Chattooga
205,375.00
Cherokee
246,722.00
Clarke
368,718.00
Clay
46,556.50
Clayton
167,445.50
Clinch
71,444.00
Cobb
401,542.50
Coffee
181,139.50
Colquitt
279,337.00
Columbia
160,556.00
Cook
119,212.00
Coweta
365,266.00
Crawford
90,080.50
Crisp
228,423.00
Dade
63,381.00
Dawson
66,855.50
Decatur
204,871.00
DeKalb
734,192.00
Dodge
199,146.39
3,519.50 $ 2,209.00 87,226.00 1,399.50 5,544.00 4,981.00 11,296.50 1,170.50 3,588.00
708.50 5,686.00 11,026.00 13,857.50 3,376.50 4,807.00 16,133.50 1,900.50 6,801.50 1,870.50
726.00 5,896.00 27.859.00 6,349.00
51,155.00 $ 174,666.50
27,249.50
99,016.50
783,004.00 2,030,018.50
10,384.50
29,038.00
95,252.50
306,171.50
97,889.50
349,592.50
77,768.00
457,782.50
1,088.00
48,815.00
55,962.50
226,996.00
24,760.00
96,912.50
131,060.50
538,289.00
115,440.50
307,606.00
65,980.00
359,174.50
50,327.00
214,259.50
44,630.00
168,649.00
121,236.00
502,635.50
14,015.50
105,996.50
66,910.00
302,134.50
31,416.50
96,668.00
18,787.00
86,368.50
57,987.00
268,754.00
335,848.00 1,097,899.00
112,342.50
317,837.89
Average per Month
Allow.
Child
Admin. Grants-in-Aid to County Departments
imber of
per
Welfare
Indiv.
Indiy.
Benefits
Regular
Other
o
M
572 $25.42 $
00 $
312
26.39
390.32
7,213.19 $ 391.43 4,794.66 233.16
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W
6,111
27.68
00
72,552.53 2,109.19 H
99
24.44
00
2,776.51
79.27 H
970 1,117 1,337
26.30 26.07 28.53
00
9,456.13 1,196.64
H3
00
15,194.22
464.37 O
00
15,094.86
539.14
178 706 302 1,747
22.86 26.81 26.76 25.67
00 00 00 4,253.72
4,797.50
208.32 d
7,835.05 494.18
4,786.60
219.43
26,112.95 1,325.80
r o
1,023 1,126
644 545
25.07 26.58 27.71 25.79
00 00 00 586.49
12,024.51 16,175.62
8,508.52 6,880.52
907.75 764.02
H r
263.04
390.88
1,588
26.37
00
17,744.10 1,336.26
343
25.76
00
4,040.13
225.60
946
26.61
00
12,095.55
817.66
347
23.20
00
3,100.85
22.92
292
24.62
00
4,590.96
295.56
918
24.39
00
13,231.05
623.97
3,404
26.88
00
55,366.00 6,774.79
1,053
25.15
00
13,056.36
850.99
ana*etLLi x*^^^!!!^__
BENEFIT AND ADMINISTRATIVE FUNDS
STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTS -IN-AID, BY COUNTY YEAR ENDED JUNE 30, 1952
COUNTY cont'd Old Age
Dooly Dougherty Douglas Early Echols Effingham Elbert Emanuel Evans Pannin Payette Floyd Forsyth Franklin Fulton Gilmer Glascock Glynn Gordon Grady Greene Gwinnett Habersham
190,419.50 383,773.00 167,548.50 219,750.00
36,666.50 123,418.00 267,173.00 242,304.00 83,080.50 118,789.50 126,155.00 475,684.00 142,471.50 244,225.00 3,525,104.00 87,649.50 67,165.50 177,092.50 220,392.00 165,377.50 177,047.00 424,725.00 198,732.50
Public Assistance Benefits Total Payments for the Year
Blind
Dependent Children
Total Public Assistance
5,567.00 26,862.50
6,605.50 9,127.50 1,459.50 5,092.50 5,857.00 7,288.00 2,477.00 3,070.00 5,292.00 11,380.00
899.00 5,913.00 138,841.00 1,165.00 1,176.00 14,577.50 1,440.00 12,061.00 3,421.00 5,891.00 2,441.00
99,382.00 213,624.00
44,122.00 58,944.00 19,630.50 43,225.50 33,179.00 81,278.00 52,632.50 26,449.00 25,330.50 149,288.50 47,168.00 65,633.50 1,839,714.50 43,186.00 16,369.00 46,120.50 46,324.00 56,466.00 32,071.00 124,875.50 83,482.50
i 295,368.50 624,259.50 218,276.00 287,821.50 57,756.50 171,736.00 306,209.00 330,870.00 138,160.00 148,308.50 156,777.50 636,352.50 190,538.50 315,771.50
5,503,659.50 132,000.50 84,710.50 237,790.50 268,156.00 233,904.50 212,539.00 555,491.50 284,656.00
Average per Month
Number of Indiv.
Allow. per
Indiv.
974 2,042
664 987 184 552 968 1,142 455 549 498 2,114 588 936 17,035 504 247 755 876 834 770 1,644 927
$25.26 25.47 27.38 24.31 26.19 25.91 26.36 24.15 25.31 22.57 26.21 25.09 26.98 28.10 26.92 21.83 28.60 26.23 25.50 23.37 22.99 27.88 25.60
Child Welfare Benefits
\ 27.85 1,697.01 175.91 3,263.46 00 00 00 462.42 00 00 342.77 3,468.52 00 935.10 00 233.55 292.35 00 00 324.69 44.88 00 00
Admin. Grants-in-Aid to County Departments
Regular
Other
9,875.97 ? 453.21
22,414.36 2,430.26
8,173.33
305.20
13,200.71
395.40
3,177.19
291.69
7,101.25
330.27
12,618.20
297.68
13,060.93
569.76
4,412.24
141.94
8,506.01
315.35
6,564.63 262.17
26,963.21 1,412.36
7,488.09
284.90
10,210.76
452.24
237,614.00 14,289.14
6,624.35
150.63
4,060.16
99.01
10,310.83
605.40
10,050.45
205.57
9,334.61
276.61
9,680.55
267.68
22,317.71
859.78
12,348.64
442.66
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BENEFIT AND ADMINISTRATIVE FUNDS
STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTS-IN-AID, BY COUNTY YEAR ENDED JUNE 30, 1952
COUNTY cont'd
Hall
$
Hancock
Haralson
Harris
Hart
Heard
Henry
Houston
Irwin
Jackson
Jasper
Jeff Davis
Jefferson
Jenkins
Johnson
Jones
Lamar
Lanier
Laurens
Lee
Liberty
Lincoln
Long
Public Assistance Benefits
Old Age
Total Payments for the Year
Blind
Dependent Children
Total Public Assistance
382,588.50 $ 123,130.50 207,759.50 133,289.50 247,181.50 88,773.00 165,289.50 153,945.00
94,067.50 200,973.50 113,751.50
76,975.00 256,980.50 120,905.50 153,309.50 73,588.50 161,204.00
70,183.00 374,403.00
88,677.00 101,649.50 83,658.50
51,953.00
5,797.50 $ 6,243.50 6,254.00 6,975.00 7,346.50 4,660.50 3,455.00 6,676.50 3,585.00 2,421.00 4,286.00 3,205.50 6,865.00 4,810.50 5,141.50
838.50 5,216.00 3,367.00 12,472.00 3,638.00 3,840.50 1,679.00 3,102.00
132,923.50 $ 13,401.50 88,955.00 33,582.50 57,767.50 17,974.50 14,355.00 65,052.00 16,857.00 37,714.00 39,967.50 48,165.00 60,951.00 20,148.00 55,157.50 17,014.50 83,299.50 25,295.00 137,640.50
8,266.50 47,584.50
9,779.50 26,293.00
521,309.50 142,775.50 302,968.50 173,847.00 312,295.50 111,408.00 183,099.50 225,673.50 114,509.50 241,108.50 158,005.00 128,345.50 324,796.50 145,864.00 213,608.50
91,441.50 249,719.50
98,845.00 524,515.50 100,581.50 153,074.50 95,117.00
83,348.00
Average per Month
Number of Indiv.
Allow. per
Indiv.
1,660 499 920 576 886 383 593 739 385 799 517 455
1,045 470 660 330 792 326
1,668 286 540 326 260
$26.64 ; 23.84 27.43 25.16 29.38 24.22 25.74 25.43 24.77 25.14 25.46 23.51 25.90 25.87 26.95 23.12 26.27 25.25 26.21 29.35 23.62 24.34 26.11
Child Welfare Benefits
4,500.36 00
460.17 00 00 00 00 00 00 00
538.23 00 00
134.71 129.42
00 00 395.85 00 454.83 00 00 00
Admin. Grants-in-Aid to County Departments
Regular
Other
22,523.12 $ 1,077.88
7,747.46 357.04
9,383.27 627.97
8,244.53 436.52
9,931.25 137.60
5,052.35 135.64
7,375.50 246.57
8,792.25 490.48
5,781.61 190.71
11,634.38 110.24
6,133.00 262.55
4,492.12 152.06
13,143.73 323.55
5,376.16 167.40
8,178.64 372.99
5,248.75
97.75
5,885.12 277.61
4,746.94 165.73
20,047.46 2,131.68
4,614.99 135.81
6,302.70 212.37
5,803.48
72.51
4,027.07 159.91
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COUNTY cont'd
Lowndes $ Lumpkin Macon Madison Marion McDuffie Melntosh Meriwether Miller Mitchell Monroe Montgomery Morgan Murray Muscogee Newton Oconee Oglethorpe Paulding Peach Pickens Pierce Pike
BENEFIT AND ADMINISTRATIVE FUNDS
STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTS-IN-AID, BY COUNTY YEAR ENDED JUNE 30, 1952
Old Age
Public Assistance Benefits Total Payments for the Year
Blind
Dependent Children
Total Public Assistance
478,905.00 $ 92,339.50
218,483.00 189,303.00
96,974.00 161,953.50
85,605.50 216,267.00
97,945.50 249,482.50 122,866.00 138,171.50 189,257.00 110,857.00 620,559.00 214,042.00
77,279.50 165,701.50 196,447.00 182,659.50 85,170.00 99,312.00
92,742.00
20,242.00 $ 259.50
4,672.50 2,485.50 3,006.50 4,785.00 2,644.00 6,094.50 5,171.00 9,676.50 4,032.50 5,704.50 4,042.00 1,074.50 30,089.50 3,733.50 1,647.00 6,506.50 4,809.00 6,143.50
51.00 4,274.00 4,773.00
271,923.50 $ 771,070.50
9,124.00
101,723.00
61,014.00
284,169.50
51,029.00
242,817.50
65,626.00
165,606.50
36,990.00
203,728.50
25,227.00
113,475.50
23,626.00
245,987.50
23,249.50
126,366.00
66,141.00
325,300.00
17,366.50
144,265.00
59,881.00 203,757.00
39,131.50
232,430.50
37,243.50
149,175.00
408,918.00 1,059,566.50
22,202.00
239,977.50
11,261.00
90,187.50
43,695.00
215,903.00
61,973.50
263,229.50
106,968.50
295,771.50
24,048.50
109,269.50
36,570.50
140,156.50
11,739.00
109,254.00
Average pe r Month
Number of Indiv.
Allow. per
Indiv.
2,412 336 948 782 583 606 370 871 405
1,030 445 596 715 498
3,434 755 311 717 791 958 358 481 320
$26.64 $ 25.25 24.98 25.88 23.68 28.00 25.55 23.54 25.97 26.32 26.99 28.49 27.09 24.94 25.71 26.47 24.13 25.09 27.72 25.73 25.41 24.29 28.47
Child Welfare Benefits
00 $ 00 00 309.82 00 00 00 00 962.27 00 00 00 00 00 4,955.61 00 935.66 512.07 00 00 00 665.38 1,228.38
Admin. Grants- in-Aid to County Departments
Regular
Other
26,657.89 $ 1,182.61
5,076.64
90.38
12,848.48
292.14
9,875.16
383.93
4,760.07
163.79
6,514.11
147.36
4,964.57
61.03
12,545.59 217.63
6,165.50
500.92
13,239.82
353.89
6,844.75
276.65
6,209.56
243.62
9,805.54
199.73
4,753.10
367.43
48,173.13 6,454.46
7,685.27 291.34
4,711.02
209.75
7,426.69
172.11
7,227.60
395.35
10,158.93
462.07
5,409.31
288.72
5,202.58 269.03
4,560.84
210.16
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BENEFIT AND ADMINISTRATIVE FUNDS
STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTS-IN-AID, BY COUNTY YEAR ENDED JUNE 30, 1952
COUNTY cont'd Old ALT
Public Assistance Benefits Total Payments for the Year
Blind
Dependent Children
Total Public Assistance
Average per Month
Number of Indiv.
Allow. per
Indiv.
Child Welfare Benefits
Admin. Grants-iri-Aid to County Departments
Regular
Other
Polk
$
Pulaski
Putnam
Quitman
Rabun
Randolph
Richmond
Rockdale
Schley
Screven
Seminole
Spalding
Stephens
Stewart
Sumter
Talbot
Taliaferro
Tattnall
Taylor
Telfair
Terrell
Thomas
Tift
253,328.00 $: 105,799.00 122,358.50
48,374.00 126,349.00 161,187.00 708,060.50 112,054.00 53,791.00 165,294.50 90,372.50 339,024.00 231,993.50 130,065.50 264,832.50 92,689.00 50,405.50 167,254.50 145,311.50 185,764.50 187,254.50 412,217.00 229,520.00
6,267.50 $ 5,047.50 2,113.00 1,448.50 1,954.50 4,614.50 32,411.50 1,903.50 1,114.50 5,730.00 2,583.50 15,775.00 5,298.50 2,892.00 10,569.50 3,015.00
457.50 .6,351.00 2,558.50 7,050.00 9,475.00 14,726.00 3,383.00
87,755.00 $ 24,287.50 30,685.50 21,279.50 54,619.50 30,968.50 213,068.50 22,731.00 12,074.50 32,617.00 41,157.00 77,638.50 71,035.00 16,867.50 56,099.00 14,516.00
6,659.50 61,674.00 37,195.50 75,032.00 14,683.00 137,982.50 106,308.50
347,350.50 135,134.00 155,157.00
71,102.00 182,923.00 196,770.00 953,540.50 136,688.50
66,980.00 203,641.50 134,113.00 432,437.50 308,327.00 149,825.00 331,501.00 110,220.00
57,522.50 235,279.50 185,065.50 267,846.50 211,412.50 564,925.50 339,211.50
1,137 486 499 228 556 701
3,009 423 218 756 456
1,268 937 497
1,130 408 249 813 643 851 714
1,738 1,056
$25.45 $ 23.15 25.91 26.04 27.44 23.40 26.41 26.94 25.52 22.45 24.48 28.42 27.43 25.14 24.44 22.54 19.23 24.12 23.98 26.24 24.67 27.09 26.76
00 $ 118.82
81.97 00
1,676.05 00 00 00 00 00
336.31 2,207.33
554.05 55.02
2,260.05 00 00
136.84 00
661.31 00
3,654.18 00
13,069.92 $ 774.95
6,287.33 237.96
6,697.07
227.90
2,617.01
118.06
6,966.30
600.32
8,945.63
416.32
44,413.39 2,669.62
4,562.96 278.51
4,661.02
273.08
9,093.44 231.06
6,051.50 18,035.75
469.81 882.43
11,154.30 244.54
8,060.24
145.62
13,576.07
605.32
6,833.19
75.68
4,576.52
91.69
10,129.45 479.38
7,932.32
182.26
9,220.87 267.24
9,489.78 432.31
21,167.86 1,942.40
13,168.99 1,073.09
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BENEFIT AND ADMINISTRATIVE FUNDS
STATEMENT OF BENEFITS PAID AND ADMINISTRATIVE GRANTS-IN-AID, BY COUNTY YEAR ENDED JUNE 30, 1952
COUNTY cont'd
Toombs $ Towns Treutlen Troup Turner Twiggs Union Upson Walker Walton Ware Warren Washington Wayne Webster Wheeler White Whitfield Wilcox Wilkes Wilkinson Worth
Old Age
Public Assistance Benefits Total Payments for the Year
Blind
Dependent Children
Total Public Assistance
148,435.50 ? 60,180.00 91,618.00
589,274.50 108,358.50
82,718.50 80,907.50 251,043.50 343,022.50 211,670.50 292,742.50 130,669.50 255,967.00 81,557.00 34,973.50 97,451.50 92,327.00 416,253.00 151,721.00 229,136.00 103,011.50 189,291.00
13,225.00 $ 296.00
3,362.00 13,598.50
4,575.50 3,449.50
618.00 9,044.00 9,677.50 6,604.50 16,101.50 3,871.00 7,850.50 6,191.50 2,048.50 3,289.00
246.00 15,682.50
6,813.50 5,451.50 2,270.50 9,749.00
69,951.00 $ 22,779.00 27,542.00 100,198.50 42,258.00 12,328.00 27,885.00 50,059.50 112,333.50 79,294.00 226,246.50 32,956.00 89,904.00 36,563.00
4,754.50 31,421.00 14,584.50 220,129.00 28,648.00 21,325.50 20,310.00 68,478.50
231,611.50 83,255.00 122,522.00
703,071.50 155,192.00 98,496.00 109,410.50 310,147.00 465,033.50 297,569.00 535,090.50 167,496.50 353,721.50 124,311.50 41,776.50 132,161.50 107,157.50 652,064.50 187,182.50 255,913.00 125,592.00 267,518.50
Average per Month
Number of Indiv.
Allow. per
Indiv.
789 287 377 2,029 495 321 449 931 1,443 1,009 1,799 533 1,330 456 162 416 368 1,996 540 868 427 858
$24.46 $ 24.21 27.08 28.87 26.13 25.56 20.29 27.76 26.85 24.57 24.79 26.18 22.17 22.73 21.45 26.45 24.25 27.22 28.87 24.56 24.52 25.99
Child Welfare Benefits
00 $ 00 00 394.08 00 00 00 00 00 00 00 00 00 00 00 00 00 1,229.39 00 00 306.54 00
Admin. Grants-in -Aid to County Departments
Regular
Other
8,088.86 $ 289.42
4,542.82
79.95
5,553.23
147.98
20,684.37
599.45
6,539.73
566.91
4,837.06
132.43
5,095.98
115.47
14,212.18
888.22
16,718.01
565.37
13,921.79 530.53
20,088.50 486.07
6,617.00 264.72
14,548.33
415.46
6,398.25
405.12
3,249.00
175.95
5,131.51
77.98
5,286.02
37.91
15,137.11 1,178.15
7,457.62 268.38
11,180.21
367.32
5,740.80 299.19
11,724.73
579.52
Totals $33,640,185.39 $1,193,521.50 $11,985,450.00 $46,819,156.89
149,986 $26.01 $52,823.79 $1,931,902.40 $98,498.22
d M
>93
s s
H
o
*j 13
oH-1
3
H r |
93 H
ilk.
493
DEPARTMENT OF PUBLIC WELFARE
Institutions
494
DEPARTMENT OF PUBLIC WELFARE
INSTITUTIONS DIVISION
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
$ 6,430,000.00 $ 7,930,000.00
Budget Balancing Adjustments, Lapses.-
809,291.52
3,119,271.66
Transfer Other Spending Units
(--) 7,239,291.52 (--) 11,049,271.66
Total Income Receipts
$
0- $
0-
Funds included in transfers but in Institutions Bank Accounts and State Treasury on June 30, 1952 are:
Factory for Blind Institutions Building Fund
$ 109,350.00
Milledgeville State Hospital
Institution Building Fund Div. of Institutions Acct. State Treasury
$ 551,433.65 1,350,000.00 914,309.73
2,815,743.38
Training School for Mental Defectives
Institutions Building Fund $ 260,947.57
Div. of Institutions Acct.
30,000.00
290,947.57 $ 3,216,040.95
FULTON NATIONAL BANK:
Institutions Building Fund Div. of Institutions Account
$ 921,731.22 1,380,000.00
STATE TREASURY _
914,309.73 $ 3,216,040.95
"** 495
DEPARTMENT OF PUBLIC WELFARE Confederate Soldiers' Home
Atlanta -J
496
DEPARTMENT OF PUBLIC WELFARE
CONFEDERATE SOLDIERS' HOME, ATLANTA
RECEIPTS
1951
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained Earnings, Veterans Aid Services
$ 26,403.59 612.00
Total Income Receipts .
..$ 27,015.59 $
CASH BALANCES, JULY 1st Budget Funds Total
1,495.30 ..$ 28,510.89 $
1952
37,621.50 260.05
37,881.55
2,429.15 40,310.70
PAYMENTS
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
_ ..$
11,484.74 20.05
10,903.50 171.38 303.95 223.05
183.90 842.91 447.33 1,500.93
26,081.74
14,014.53 23.30
13,836.71 206.47
1,018.75 1,691.98
431.81
1,061.06 2,330.41 2,423.90
37,038.92
2,429.15 28,510.89 $
3,271.78 40,310.70
497
DEPARTMENT OF PUBLIC WELFARE
CONFEDERATE SOLDIERS' HOME, ATLANTA
SUMMARY
FINANCIAL CONDITION
The Confederate Soldiers Home ended the fiscal year on June 30, 1952, with a cash surplus of $1,811.38, available for operations, subject to budget approvals, after providing- the necessary reserve of $1,460.40 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, 1952, was $37,838.90.
In addition to the $37,838.90 funds provided by the Department of Public Welfare from appropriation, $260.05 was received from rents and sales, making a total of $38,098.95. From this amount $217.40 was transferred to the State Personnel Board for the pro rata share of the cost of Merit System Administration, leaving $37,881.55 net income available to the Confederate Soldiers Home.
The $37,881.55 net income and the $2,429.15 cash balance at the beginning of the fiscal year made a total of $40,310.70 available.
$37,038.92 of the available funds was expended in the year for budget-approved items of expense and $3,271.78 remained on hand June 30, 1952, 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 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 statement:
Jfti*
498
DEPARTMENT OF PUBLIC WELFARE
CONFEDERATE SOLDIERS' HOME, ATLANTA
EXPENDITURES
Personal Services Travel Supplies Communication Services Heat, Light, Power, Water. Repairs, Alterations Insurance, Bonding Pensions (To Emp. Ret. Sys.)Equipment Miscellaneous
Totals-
YEAR ENDED JUNE 30th
1952
1951
1950
14,014.53 $ 23.30
13,836.71 206.47
1,018.75 1,691.98
431.81 1,061.06 2,330.41 2,423.90
11,484.74 $ 20.05
10,903.50 171.38 303.95 223.05
842.91 447.33 1,684.83
11,087.80 5.80
10,194.12 169.14 264.71 815.92 39.22 380.30 858.19
1,579.00
37,038.92 $ 26,081.74 $ 25,394.20
Number of Employees June 30-
12
11
11
Confederate Veterans in Home at June 30
Veterans' Widows in Home at June 30
14
12
10
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 Department of Public Welfare and the Confederate Soldiers Home for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
499
DEPARTMENT OF PUBLIC WELFARE Training School for Girls
Atlanta
500
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR GIRLS, ATLANTA
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained Earnings, Corrections
$ 170,659.05 $ 494.50
Total Income Receipts
$ 171,153.55 $
132,914.76 556.58
133,471.34
CASH BALANCES, JULY 1st Budget Funds Total
14,050.92
53,790.98
$ 185,204.47 $ 187,262.32
PAYMENTS
EXPENSE
Personal Services Travel Supplies, Materials Communication Heat, Light, Power, WaterPublications Repairs Insurance Indemnities Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
OUTLAYS
Lands, Buildings Personal Services Contracts
Equipment
CASH BALANCES, JUNE 30th
Budget Funds
Total
33,087.56 $ 211.59
36,835.00 869.98
4,225.63 15.66
2,930.89 15.00 76.50
2,526.40 9,749.40
92.26
90,635.87 $
35,277.01 116.76
47,228.68 887.22
4,568.96 5.74
1,277.40 1,845.78
2,873.78 5,867.93
189.75
100,139.01
3,525.23 37,252.39
499.58 43,243.71
5,306.28
53,790.98
38,073.74
..$ 185,204.47 $ 187,262.32
501
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, 1952, with a cash surplus of $32,811.26, after providing the necessary reserve of $5,262.48 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, 1952, was $132,800.79 for general operations and $607.74 for buildings and improvements. In addition to the allotment of State Appropriation funds the School received $556.58 from rents, sales and insurance claims, making total receipts for the year $133,965.11.
From the total receipts $493.77 was transferred to the State Personnel Board for the pro rata share of the cost of Merit System Administration, leaving $133,471.34 net income available to the Training School for Girls.
The $133,471.34 net income and the $53,790.98 cash balance at the beginning of the fiscal year made a total of $187,262.32 available.
$100,139.01 of the available funds was expended in the year for current operating expenses of the School and $49,049.57 paid for new buildings and improvements and $38,073.74 remained on hand June 30, 1952, the end of the fiscal year.
Of this remaining cash balance, $5,262.48 is reserved for liquidation of outstanding accounts payable and the remainder will be available for expenditure in the next fiscal period, subject to budget reapprovals.
COMPARISON OF OPERATING COSTS
Expenditures for operating the Training School for Girls, White Division, for the past three years are compared in the following statement:
IE
502
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR GIRLS, ATLANTA
YEAR ENDED JUNE 30th
EXPENSE
Personal Services
$
Travel
Supplies
Communication Services
Heat, Light, Power, Water
Printing, Publicity
Repairs, Alterations
Insurance, Bonding
Pensions (To Emp. Ret. Sys.)
Indemnities
1952
35,277.01 $ 116.76
47,228.68 887.22
4,568.96 5.74
1,277.40 1,845.78 2,873.78
5,867.93 189.75
1951
33,087.56 $ 211.59
36,835.00 869.98
4,225.63 15.66
2,930.89 15.00
2,526.40 76.50
9,749.40 92.26
1950
30,674.02 154.57
31,231.29 879.01
3,903.30
2,321.96 101.24 955.52 140.20
4,083.11 6.00
Total Expense Payments-? OUTLAY
Buildings and Improvements Personal Services Contract
Equipment
100,139.01 $
499.58 43,243.71
5,306.28
90,635.87 $
3,525.23 37,252.39
74,450.22
Total Cost Payments $ 149,188.58 $ 131,413.49 $ 74,450.22
Number of Employees at June 30th
23
24
24
Average Number of White
Girls in School Year Ended
June 30th
97
89
76
Annual Per Capita Cost
(Exclusive of Outlay)
- $
1,032.36 $
1,018.38 $
978.95
An extraordinary cost at the Training School for Girls, White Division, the past two years has been the amount expended for new residences and apartments for personnel.
GENERAL Books and records of the Training School for Girls, White Divi-
sion, are maintained in the Central Account Office of the Department I of Public Welfare and were found in excellent condition.
All receipts disclosed by examination have been accounted for I and expenditures for the period under review were within the limits I of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the Depart- I ment of Public Welfare and the Training School for Girls, White l Division, for the cooperation and assistance given the State Auditor's I office during this examination and throughout the year.
503
DEPARTMENT OF PUBLIC WELFARE Training School for Colored Girls
Macon
504
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR GIRLS COLORED DIVISION
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units Revenues Retained
Earnings
..$ 28,480.90 $
CASH BALANCES, JULY 1st Budget Funds Total
3,721.16 ._$ 32,202.06 $
PAYMENTS
28,832.01 42.19
4,333.43 33,207.63
EXPENSE
Personal Services -- Travel Supplies, Materials Communication Heat, Light, Power, WaterRepairs Rents Insurance Indemnities Pensions, Benefits Equipment Miscellaneous
Total Expense Payments^
$
5,651.87 $
6,319.48
20.18
16,139.30
18,007.87
427.92
502.82
783.45
935.31
1,230.39
452.20
8.00
8.00
37.47
246.48 1
31.50
336.60
423.50 1
1,331.70
1,137.47 1
4.50
6.09 1
26,002.88 $ 28,039.22
OUTLAYS
Lands, Improvements-Contracts Equipment
1,587.43 278.32
621.97 I 340.90 I
CASH BALANCES, JUNE 30th Budget Funds Total
4,333.43 32,202.06 $
4,205.54 33,207.63
505
DEPARTMENT OP PUBLIC WELFARE
TRAINING SCHOOL FOR GIRLS
COLORED DIVISION
SUMMARY
FINANCIAL CONDITION
The Training School for Colored Girls ended the fiscal year on 0 June 30, 1952, with a cash surplus of $1,814.11 available for opera-
tions, subject to budget approvals, after providing the necessary reserve of $2,391.43 to cover outstanding accounts payable.
AVAILABLE INCOME AND OPERATING COSTS Allotment of State Appropriation funds by the Department of
Public Welfare to the School for current operations in the fiscal year ended June 30, 1952, was $29,081.11, and $171.38 was returned to the State Treasury after building program was completed, leaving net allotment for the year $28,909.73.
In addition to the funds provided by the Department of Public Welfare, $42.19 was received from miscellaneous sales, making total receipts $28,951.92.
From the $28,951.92 received, $77.72 was transferred to the State Personnel Board for the pro rata share of the cost of Merit System Administration, leaving $28,874.20 net income available to the Train: | ing School for Colored Girls.
The $28,874.20 net income and the $4,333.43 cash balance at the beginning of the fiscal year made a total of $33,207.63 available.
$28,039.22 of the available funds was expended in the year for budget-approved items of expense and $962.87 paid for new buildings and equipment and $4,205.54 remained on hand June 30, 1952; 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 re-approvals.
COMPARISON OF OPERATING COSTS Expenditures for the operation of the Training School for Girls,
Colored Division, for the past three years are compared in the following statement:
506
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR GIRLS COLORED DIVISION
EXPENSE
Personal Services
f
Supplies
Communication Services
Heat, Light, Power, Water
Repairs ---
Rents
Insurance, Bonding
Pensions (To Emp. Ret. Sys. )
Equipment
-
.
Miscellaneous
Total Expense Payments -1
YEAR ENDED JUNE 30th
1952
1951
1950
6,319.48 $
18,007.87 502.82 935.31 452.20 8.00 246.48 423.50
1,137.47 6.09
5,651.87 $
20.18 16,139.30
427.92 783.45 1,230.39
8.00 37.47 336.60 1,331.70 36.00
5,811.64 2.00
15,368.59 321.41 799.63 459.65 6.00 69.43 160.50
1,841.83 3.00
28,039.22 $ 26,002.88 $ 24,843.68
OUTLAY
Land, Bldgs. and Equipment-
Total Cost Payments
$
Number of Employees at June 30
Number of Colored Juvenile
Delinquent Girls in School
June 30
:
Annual Per Capita Cost
(Exclusive of Outlay)
9
962.87
29,002.09 $
3
41
683.88 $
1,865.75
27,868.63 $
3
40
650.07 $
451.91 25,295.59
4
41 605 94
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 Department of Public Welfare and the Training School for Colored Girls for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
aa,
507
DEPARTMENT OF PUBLIC WELFARE School for Mental Defectives
Gracewood
508
DEPARTMENT OF PUBLIC WELFARE
SCHOOL FOR MENTAL DEFECTIVES, GRACEWOOD
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained Earnings, Hospital Services
$ 404,388.68 $
...
24,169.58
Total Income Receipts
..$ 428,558.26 $
757,590.75 I 10,544.86 I 768,135.61
CASH BALANCES, JULY 1st Budget Funds Total
187,753.32
94,554.01
._$ 616,311.58 $ 862,689.621
PAYMENTS
EXPENSE
Personal Services .
Travel
Supplies, Materials
Communications --
Heat, Light, Power, Water
Publications
-
Repairs
Rents
Insurance
Pensions, Benefits
Equipment
Miscellaneous
Total Expense Payments
OUTLAYS
Lands, Improvements Personal Services Supplies and Materials Contracts
Equipment
CASH BALANCES, JUNE 30th
Budget Funds
Total.
$ 140,067.93 $ 179,164.24 ft
999.85
1,788.901
202,757.89
240,289.581(
2,240.46
2,561.551
6,614.09
7,832.42 L
46.89
32.251!
1,308.81
l,985.8ll
137.60
94.15SJ
5,829.141
9,586.91
13,351.24 p
19,889.72
43,324.74 f,J
390.42
234.431
$ 384,040.57 $ 496,488.451
20,302.52 27,918.32 65,118.81 24,377.35
18,111.141.1 33,125.221
469.00I.C
94,554.01
314.495.81I.S
..$ 616,311.58 $ 862,689.62 .G
509
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, 1952, with a cash surplus of $6,171.60, after providing the necessary reserve of $308,324.21 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 fiscal year ended June 30, 1952, was $759,371.69, of which $489,215.39 was for current operating expenses and $270,156.30 for buildings and improvements.
In addition to the allotment of State Appropriation funds, the school received $10,544.86 from pay patients, sales, rents and other sources, making total receipts for the year $769,916.55.
From the total receipts $1,780.94 was transferred to the State Personnel Board for the pro rata share of the cost of Merit System Administration, leaving $768,135.61 net income available to the School for Mental Defectives.
The $768,135.61 net income and the $94,554.01 cash balance at the beginning of the fiscal year made a total of $862,689.62 available with which to meet expenditures approved on budget.
$496,488.45 of the available funds was expended in the year for budget-approved items of current operating expense, $51,705.36 was paid for new buildings, improvements and equipment and $314,495.81 remained on hand June 30, 1952, 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 period, subject to budget re-approvals.
COMPARISON OF OPERATING COSTS
Expenditures of the School for Mental Defectives for the past three years are compared in the following statement:
510
DEPARTMENT OF PUBLIC WELFARE
SCHOOL FOR MENTAL DEFECTIVES, GRACEWOOD
EXPENSE
Personal Services
$
Travel Expense
Supplies and Materials
Communication Services
Heat, Light, Power, Water
Printing, Publicity
Repairs, Alterations
Rents
Insurance, Bonding
Pensions (To Emp. Ret. Sys.)
Equipment
Miscellaneous
Total Expense Payments- $
YEAR ENDED JUNE 30th
1952
1951
1950
179,164.24 $ 1,788.90
240,289.58 2,561.55 7,832.42 32.25 1,985.81 94.15 5,829.14
13,351.24 43,324.74
234.43
140,067.93 $ 999.85
202,757.89 2,240.46 6,614.09 46.89 1,308.81 137.60
9,586.91 19,889.72
390.42
102,745.84 140.41
135,255.84 1,362.61 5,825.15 26.75 1,031.64 19.20 700.13 3,285.93 14,746.26 46.64
496,488.45 $ 384,040.57 $ 265,186.40
OUTLAY
Land, Buildings and Permanent Improvements $
Equipment
Total Outlay Payments 9
Total Cost Payments
9
51,236.36 $ 469.00
51,705.36 $ 548,193.81 $
113,339.65 $ 24,377.35
137,717.00 $
521,757.57 9
30,596.46 4,390.69
34,987.15 300,173.55
Number of Employees at June 30th
93
90
73
Average Enrollment of Mentally
Defective Children for the
Year ended June 30th
724.6
697
686
Annual Per Capita Cost
(Exclusive of Outlay
Payments)
$
685.19 $
550.99 $
386.57
The increase in salaries and wages paid the past year, together with an increase in supplies and equipment purchased, increased the cost of current operating expenses of this school from $384,040.57 the previous year to $496,488.45 in the year ended June 30, 1952, and represents an increase in annual per capita cost from $550.99 to $685.19.
511
DEPARTMENT OF PUBLIC WELFARE
SCHOOL FOR MENTAL DEFECTIVES, GRACEWOOD
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 Department of Public Welfare and the School for Mental Defectives for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
513
DEPARTMENT OF PUBLIC WELFARE Training School for Boys--White Division
Milledgeville
514
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS, WHITE DIVISION, MILLEDGEVILLE
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained Earnings, Corrections Service
$ 267,716.39 $ 1,329.68
Total Income Receipts ..
..$ 269,046.07 $
326,740.80
1,536.62 328,277.42
CASH BALANCES, JULY 1st Budget Funds Total
33,599.18 302,645.25 $
12,910.76 341,188.18
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
Equipment -
CASH BALANCES, JUNE 30th
Budget Funds
Total...
116,060.23 1,859.75
122,138.85 1,774.18
13,510.11 106.30
1,492.37 65.70 14.46
8,411.93 10,629.22
5,086.51
120,051.24 2,681.02
127,616.61 2,079.59 14,101.89 217.74 4,190.81 53.93 8,252.93 75.00 8,941.98 14,900.32 2,898.90
$ 281,149.61 $ 306,061.96
2,169.25 6,415.63
12,910.76
35,126.22
$ 302,645.25 $ 341,188.18
^>*fc'
515
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, 1952, with a cash surplus of $13,555.56, after providing the necessary reserve of $21,570.66 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, 1952, was $328,316.04. In addition to the allotment of State Appropriation funds, the School received $1,536.62 from rents and sales, making total receipts for the year $329,852.66.
From the funds received $1,575.24 was transferred to the State Personnel Board for the pro rata share of the cost of Merit System Administration, leaving $328,277.42 net income available to the Training School for Boys.
The $328,277.42 net income and the $12,910.76 cash balance at the beginning of the fiscal year made a total of $341,188.18 available.
$306,061.96 of the available funds was expended in the year for budget-approved items of current expense and $35,126.22 remained on hand June 30, 1952, the end of the fiscal year.
The first lien on this remaining cash balance is for liquidation of $21,570.66 in outstanding accounts payable and the remainder of $13,555.56 represents funds which have been provided in excess of obligations incurred and will be available for expenditure in the next fiscal period, subject to budget re-approvals.
COMPARISON OF OPERATING COSTS
Expenditures of the Training School for Boys, White Division, at Milledgeville, for the past three years are compared in the following statement:
516
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS, WHITE DIVISION, MILLEDGEVILLE
EXPENSE
Personal Services
$
Travei
..
Supplies, Materials
Communication Services
Heat, Light, Power, Water--
Printing, Publicity
Repairs, Alterations
Rents Insurance, Bonding
Pensions (To Emp. Ret. Sys.)
Indemnities
Equipment
Miscellaneous
Total Expense Payments,,$
OUTLAY Buildings and Improvements^
Equipment
Total Cost Payments .$
Number of Employees at June 30th
Average Number of White and Colored Boys in School (at Milledgeville) in Year ended June 30th
Annual Per Capita Cost
(Exclusive of Outlay)
$
YEAR ENDED JUNE 30th
1952
1951
1950
120,051.24 $ 2,681.02
127,616.61 2,079.59 14,101.89 217.74 4,190.81
53.93 8,252.93 8,941.98
75.00 14,900.32
2,898.90
116,060.23 1,859.75
122,138.85 1,774.18
13,510.11 106.30
1,492.37 65.70 14.46
8,411.93
10,629.22 5,086.51
118,479.20 1,740.67
111,827.02 1,410.26
13,776.65 302.99
1,173.89 77.38
484.87 3,412.13
26,990.81 2,684.93
306,061.96 $ 281,149.61 $ 282,360.80
306,061.96 $
2,169.25 6,415.63
289,734.49 $
6,066.02 5,971.15
294,397.97
_79
_61
55
323.4 946.39 $
297 946.63 $_
306 922.74
GENERAL Books and records of the Training School for Boys, White Divi-
sion, are maintained in the Central Account 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 j of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the Department of Public Welfare and the Training School for Boys for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
517
DEPARTMENT OF PUBLIC WELFARE Training School for Boys
Colored Division Gracewood
518
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS, COLORED DIVISION, GRACEWOOD
RECEIPTS
1951
s INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units _
$ 87,981.92 $
1952 136,369.99
CASH BALANCES, JULY 1st Budget Funds Total
85,531.37 $ 173,513.29
54,072.42 190,442.41
PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, WaterRepairs Insurance Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
OUTLAYS
Lands, Improvements Personal Services Materials Contracts
Equipment
CASH BALANCES, JUNE 30th
Budget Funds
Total
31,308.84 631.13
50,087.39 608.69
2,048.27 456.85 20.00
2,399.13 2,131.50 1,289.50
44,355.58 825.04
62,160.70 879.61
2,228.14 1,119.94 2,181.26 3,046.61 8,389.38
23.50
$ 90,981.30 $ 125,209.76
4,933.31 16,576.07
6,950.19
5,146.43 7,883.491
17,379.791 5,538.04^,
54,072.42
29,284.90
.$ 173,513.29 $ 190,442.41
^m
519
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 formerly housed in the Training School for Boys at Milledgeville transferred to the new institution at Gracewood in Richmond County.
FINANCIAL CONDITION At the close of the fiscal year on June 30, 1952, the School had a
cash surplus of $2,747.73 available for current operating expenses, subject to budget approvals, after providing the necessary reserve i. of $21,265.52 to cover outstanding accounts payable and encumbrances * and reserving $5,271.65 for funds allocated for improvement of facilities at the School.
AVAILABLE INCOME AND OPERATING COSTS Allotment of State Appropriation funds by the Department of
Public Welfare to the School in the fiscal year ended June 30, 1952, was $136,369.99, of which $131,169.99 was for current operating expense and $5,200.00 for buildings and improvements.
The $136,369.99 income and the $54,072.42 cash balance at the beginning of the fiscal year made a total of $190,442.41 available.
$125,209.76 of the available funds was expended in the year for budget-approved items of current expense, $35,947.75 was paid for buildings, improvements and equipment at the School, and $29,284.90 remained on hand June 30, 1952, the end of the fiscal year.
The first lien on this remaining cash balance is for liquidation of $21,265.52 in outstanding accounts payable, $5,271.65 has been allo0 eated for improvements to be made at the school, and the remainder represents excess of funds provided over obligations incurred and ; will be available 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 statement:
520
DEPARTMENT OF PUBLIC WELFARE
TRAINING SCHOOL FOR BOYS, COLORED DIVISION, GRACEWOOD
EXPENSE
Personal Services
$
Travel Expense
Supplies
Communication Services
Heat, Light, Power, Water
Repairs, Alterations
Insurance, Bonding
Pensions (To Emp. Ret. Sys.)
Equipment
Miscellaneous
Total Expense Payments... -$
YEAR ENDED JUNE 30th
1952
1951
1950
44,355.58 $ 825.04
62,160.70 879.61
2,228.14 1,119.94 2,181.26 3,046.61 8,389.38
23.50
31,308.84 $ 631.13
50,087.39 608.69
2,048.27 456.85 20.00
2,399.13 2,131.50 1,289.50
19,012.31 I 361.98 3
30,505.75 371.86
1,432.62 302.23 297.54 937.69 419.42 S 27.00 )
125,209.76 $
90,981.30 $
53,668.40
OUTLAY
Buildings and Improvements Equipment
Total Cost Payments._.. .*
30,409.71 5,538.04
161,157.51 $
21,509.38 6,950.19
119,440.87 $
44,089.80 II 51,779.59
149,537.79 >:
Number of Employees at June 30th
27
25
22
Average number of Colored Boys
in School at Gracewood
Year ended June 30th
123.4
125
102
Annual per capita cost (Exclusive of Outlay)
$
1,014.68 $
727.85 $
526.16 >1
GENERAL
Books and records of the Training School for Boys, Colored Divi- I sion, are kept in the Central Accounting Office of the Department of I 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 Department of Public Welfare and the Training School for Boys for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
521
DEPARTMENT OF PUBLIC WELFARE Factory for the Blind
Bainbridge
&-:-
522
DEPARTMENT OF PUBLIC WELFARE
FACTORY FOR THE BLIND, BAINBRIDGE
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units Revenues Retained
Earnings Veteran's Aid Services
$ 110,266.69 859,259.83
195,596.90 1,616,145.84
Total Income Receipts
$ 969,526.52 $ 1,811,742.74
NON-INCOME Private Trust Accounts
171.36
CASH BALANCES, JULY 1st Budget Funds
7,725.75
73,407.65
Total
..$ 977,252.27 $ 1,885,321.75
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 Personal Services Contracts
E quipment
NON-COST Private Trust Account
CASH BALANCES, JUNE 30th Budget Funds
Total
176,533.71 6,879.66
693,082.80 2,325.11 1,853.49 403.86 4,748.08 821.60 369.18 1,075.50 2,018.38 8,126.69 1,203.56
314,967.67 3,739.90
1,143,686.90 1,985.25 4,233.76 110.50 7,263.17 513.30 3,040.67 1,806.65 2,747.22 20,057.01 2,941.85
..$ 899,441.62 $ 1,507,093.85
4,403.00
4,050.00 77,290.10 15,593.66
171.36
73,407.65
281,122.78
..$ 977,252.27 $ 1,885,321.75
523
DEPARTMENT OF PUBLIC WELFARE
FACTORY FOR THE BLIND, BAINBRIDGE
CURRENT BALANCE SHEET JUNE 30, 1952
ASSETS
CASH ASSETS
Available Cash Operating Fund Improvement Fund
$ 171,772.78 109,350.00
OTHER ASSETS
Accounts Receivable
$
Inventories, Supplies and Finished Products
94,048.57 268,971.78
281,122.78
363,020.35 644,143.13
LIABILITIES
CASH LIABILITIES
Accounts Payable and Purchase Orders Outstanding
$ 106,931.43
RESERVES Building Fund--For Warehouse
109,350.00
SURPLUS
Cash Surplus
$
Invested in Inventories and Accts. Receivable....
64,841.35 363,020.35
427,861.70 644,143.13
524
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 and the income, cost and inventory records maintained at the Factory in 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 ex-officio members of the Board:
State Treasurer State Superintendent of Schools Director of the State Department of Public Welfare State Supervisor of Purchases State Supervisor of Vocational Rehabilitation
Membership of the Board of Managers at June 30, 1952, was as follows:
Herman E. Talmadge, Governor Alan Kemper, Director, State Department of Public Welfare B. B. George, Supervisor of Purchases, State of Georgia M. D. Collins, Superintendent of Schools, State of Georgia Geo. B. Hamilton, State Treasurer, State of Georgia Paul S. Barrett, Supervisor of Dept. of Vocational Rehabilitation,
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 1949.
525
DEPARTMENT OP PUBLIC WELFARE
FACTORY FOR THE BLIND, BAINBRIDGE
FINANCIAL CONDITION
The Factory for the Blind ended the fiscal year on June 30, 1952, with a cash surplus of $64,841.35, after providing the necessary reserve of $106,931.43 to cover outstanding accounts payable and encumbrances, had $363,020.35 invested in inventories and accounts receivable on this date and had reserved $109,350.00 of building funds for warehouse.
AVAILABLE INCOME AND OPERATING COSTS
Allotment of State Appropriation funds by the Department of Public Welfare to the factory for buildings and improvements in the fiscal year ended June 30, 1952, was $195,833.76.
In addition to the allotment of State Appropriation funds, the factory received $1,591,916.10 from sales of manufactured products, $17,673.03 from the Trainees' Fund of the Division of Vocational Rehabilitation, $3,313.50 from cafeteria sales, $2,810.68 from insurance for loss claim and $432.53 from other sources, making total receipts for the year $1,811,979.60.
From the $1,811,979.60 received, $236.85 was transferred to the State Personnel Board for the pro rata share of the cost of the Merit System Administration, leaving $1,811,742.74 net income available to the Factory for the Blind.
The $1,811,742.74 net income and the $73,407.65 cash balance at the beginning of the fiscal year made a total of $1,885,150.39 available.
$1,507,093.85 of the available funds was expended in the year for budget-approved items of expense and $96,933.76 paid for new buildings and improvements and for the purchase of equipment, leaving a cash balance on hand of $281,122.78 at June 30, 1952, 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 re-approvals.
The net profit from operations in the year ended June 30, 1952, by application of accounts receivable, accounts payable and inventories to the cash receipts and disbursements was $165,566.21, as shown in the following statement of operations:
J*s*
526
DEPARTMENT OF PUBLIC WELFARE
FACTORY FOR THE BLIND, BAINBRIDGE
INCOME Collections in period Add: Accounts Receivable 6-30-52
Deduct: Accounts Receivable 7-1-51 Net Sales and Income for Period
$ 1,616,145.84 94,048.57
$ 1,710,194.41 137,931.05
$ 1,572,263.36
COST
Purchases and Expense Payments Transfers to Personnel Board Add: Accounts Payable 6-30-52
Inventories 7-1-51
$ 1,507,093.85 236.86
106,931.43 114,551.17
Deduct: Accounts Payable 7-1-51 Inventories 6-30-52
$ 1,728,813.31 (--) 53,144.38 (--) 268,971.78
Net Cost of Sales
1,406,697.15
Net Profit from operations Operating Surplus--Beginning of Period--- ~$ Invested in Accounts Receivable and Transit
Items--Beginning of Period
$ 9,813.27
137,931.05
165,566.21
Invested in Inventories-- Beginning of Period
$ 147,744.32 114,551.17
Total Surplus--Beginning of Period
262,295.49
Total Surplus--End of Period
$ 427,861.70
COMPARISON OF OPERATING COSTS
Expenditures of the Factory for the Blind for the past three years are compared in the following statement:
527
DEPARTMENT OF PUBLIC WELFARE
FACTORY FOR THE BLIND, BAINBRIDGE
YEAR ENDED JUNE 30th
EXPENSE
1952
1951
1950
Personal Services Travel Expense Supplies, Materials Communication Heat, Light, Power, Water Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Indemnities Pensions Equipment Miscellaneous
$ ' 314,967.67 $ 3,739.90
1,143,686.90 1,985.25 4,233.76 110.50 7,263.17 513.30 3,040.67 1,806.65 2,747.22
20,057.01 2,941.85
176,533.71 $ 6,879.66
693,082.80 2,325.11 1,853.49 403.86 4,748.08 821.60 369.18 1,075.50 2,018.38 8,126.69 1,203.56
88,868.05 4,614.69
198,320.03 1,545.06 948.25 763.92 2,413.69 228.87 1,122.30
787.15 7,114.95 1,375.68
Total Expense Payments. $ 1,507,093.85 $ 899,441.62 $ 308,102.64
OUTLAY Buildings, Improvements Equipment
Total Cost Payments
81,340.10 15,593.66
$ 1,604,027.61 $
4,403.00 903,844.62
1,897.55 41,549.81
351,550.00
Number of Employees June 30th
165
137
92
Average Number of Blind Em-
ployees, Year ended June
30th
96
70
61
GENERAL
Some of the accounts receivable are more than eighteen months old and should be collected. It is recommended that the Attorney General's office be notified of the accounts that cannot be collected without legal action so that the necessary suits can be started.
All receipts disclosed by this 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 Department of Public Welfare and the Factory for the Blind for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
Jfr- -
529
DEPARTMENT OF PUBLIC WELFARE Milledgeville State Hospital
530
DEPARTMENT OF PUBLIC WELFARE MILLEDGEVILLE STATE HOSPITAL
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
$ 6,113,293.63
Revenues Retained
Earnings Hospital Service
101,179.09
Donations Surplus Commodities
208,238.05
9,397,270.57
93,295.30 I 157,006.03
Total Income Receipts NON-INCOME
Private Trust Accounts CASH BALANCES, JULY 1st
Budget Funds Private Trust Funds
$ 6,422,710.77
186,462.77
1,000,070.88 65,877.45
9,647,571.90
244,706.53
875,949.67 76,475.41
Total.
.$ 7,675,121.87 $ 10,844,703.51
PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Rents Insurance Indemnities Pensions, Benefits Equipment Miscellaneous
2,316,478.57 5,986.29
2,677,051.90 9,509.63 71,196.61 3,692.14 16,652.67 12,809.88 856.65 1,098.88
180,124.61 173,987.92
1,419.95
2,616,420.45 6,893.60
2,980,220.67 10,081.21 77,786.80 6,847.06 18,636.34 1,787.07 87,663.64 13,338.98 211,016.69 383,927.05 2,031.03
Total Expense Payments
OUTLAY Lands, Improvements Personal Services ._ Supplies, Materials Contracts Equipment
$ 5,470,865.70 $ 6,416,650.59
59,575.00 $ 345,037.61 616,830.55
54,523.12
91,708.75 201,287.541 794,107.511 44,811.968
Total Outlay Payments
NON COST Private Trust Accounts
CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds
Total
$ 1,075,966.28 $ 1,131,915.76|i
..$ 175,864.81
227,744.831J
875,949.67 76,475.41
2,974,955.221 93,437.11 $1
$ 7,675,121.87 $ 10,844,703.51W
531
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
CURRENT BALANCE SHEET JUNE 30, 1952
ASSETS
CASH ASSETS
Budget Funds Regular Account Business Manager Fund Division of Institutions Account Institutions Building Fund Account In State Treasury
Private Trust or Agency Patients' Deposits Patients' Benefit Fund
Accounts Receivable Inventory Supplies and Materials
$ 109,211.84 50,000.00
1,350,000.00 551,433.65 914,309.73 $ 2,974,955.22
$ 85,004.22 8,432.89
93,437.11
1,245.34 454,464.25
$ 3,524,101.92
LIABILITIES, RESERVES, SURPLUS
CASH LIABILITIES
Accounts Payable and Purchase Orders Acct. Maintenance Fund
RESERVES
Maintenance Fund- -Allocations, Repairs,
Alterations
.-$
Building or Improvement Fund
Unliquidated Contracts and Encumbrances.
Allocations for Improvement
Private Trust and Agency Funds Patients Deposits Patients Benefits Fund
$ 407,369.61
750,000.00
625,241.07 146,910.90
85,004.22 8,432.89
1,522,151.97 93,437.11
SURPLUS
Maintenance Fund Improvement Fund (In State Treasury)
Surplus Invested in Other Assets
? 131,123.91 914,309.73
1,045,433.64
455,709.59
$ 3,524,101.92
532
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
SUMMARY
FINANCIAL CONDITION
The Milledgeville State Hospital, which is under the control of the Department of Public Welfare, ended the fiscal year on June 30, 1952, with a cash surplus of $131,123.91 in maintenance account and $914,309.73 in improvement fund, and had allocated $1,522,151.97 for repairs, alterations and improvements, after providing the necessary reserve of $407,369.61 to cover outstanding accounts payable and purchase orders.
In addition to the cash surplus, the Hospital also had $455,709.59 | invested in accounts receivable and inventories on this date, and held $93,437.11 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, 1952, $9,429,223.02 from State Appropriation funds for regular operations and building program. This was supplemented by $157,006.03 in donated commodities and equipment and $93,295.30 income from sales, rents, pay patients and other sources, making total receipts for the year $9,679,524.35.
From the $9,679,524.35 received, $28,410.54 was transferred to the State Personnel Board for the pro rata share of the cost of I administering the Merit System and $3,541.91 to the State Depart- I ment of Education for Surplus Commodity Distribution expense, leav- I ing $9,647,571.90 net income.
The $9,647,571.90 income together with the $875,949.67 cash balance at the beginning of the fiscal year made a total of $10,523,521.57 available.
$6,416,650.59 of the available funds was expended in the year for jl budget-approved items of expense and $1,131,915.76 for new build- I ings, improvements and equipment, and $2,974,955.22 remained on hand June 30, 1952, the end of the fiscal period.
The first lien on this $2,974,955.22 cash balance is for liquidation 6 of $407,369.61 in outstanding accounts payable, $1,522,151.97 has been allocated for improvements, and the remainder of $1,045,433.64 I
533
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
represents funds which have been provided in excess of obligations incurred, and will be available for expenditure in the next fiscal period, subject to budget re-approvals.
COMPARISON OF OPERATING COSTS
Expenditures of the Milledgeville State Hospital for the past three years are compared in the following statement:
YEAR ENDED JUNE 30th
EXPENSE
1952
1951
1950
Personal Services Travel Supplies, Materials Communication Service Heat, Light, Power, Water Printing, Publications Repairs Rents Insurance, Bonding Pensions Indemnities Equipment Miscellaneous
2,616,420.45 6,893.60
2,980,220.67 10,081.21 77,786.80 6,847.06 18,636.34 1,787.07 87,663.64
211,016.69 13,338.98
383,927.05 2,031.03
2,316,478.57 5,986.29
2,677,051.90 9,509.63
71,196.61 3,692.14
16,652.67 12,809.88
856.65 180,124.61
1,098.88 173,987.92
1,419.95
2,098,526.69 4,968.22
2,603,217.20 8,072.76
58,529.25 4,379.39 19,421.42 1,172.21 3,866.46
71,024.07 775.80
339,233.10 1,068.87
Total Expense Payments..? 6,416,650.59 $ 5,470,865.70 $ 5,214,255.44
OUTLAY
New Bldgs. and Improv Equipment
.....$ 1,087,103.80 $ 1,021,443.16 $
44,811.96
54,523.12
910,807.83 97,022.41
Total Outlay Improv. ......$ 1,131,915.76 $ 1,075,966.28 $ 1,007,830.24
Total Cost Payments __$ 7,548,566.35 $ 6,546,831.98
6,222,085.68
Average Daily Hospital Population for Year ended June 30-
10,475
10,077
9,740
Per Capita Cost Per Year (Exclusive of Outlay)
612.57 $
542.91 $
535.34
Per Capita Cost Per Day (Exclusive of Outlay) .
1.678 $
1.489 $
1.467
Number of Employees at June 30
1,579
1,489
1,519
534
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
The average daily population of the Hospital in the year ended June 30, 1952, was 10,475 and daily per capita cost based on the expenditures of $6,416,650.59 was $1,678. Included in these operating costs was the $157,006.03 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) Less: Value of Donated Commodities
$6,416,650.59 $1,678 .._...(--) 157,006.03 (--).041
$6,259,644.56 $1,637
In addition to the cost of operations for the period under review, as reflected by expense payments, the following products having a value of $1,816,364.61 were produced and consumed at the Hospital, but do not enter into the cash receipts and disbursements:
Value of Commodities
Produced
Production Costs
Net Savings
Abattoir--Meat Products Dairy--Dairy Products _ Farm--Farm Products _ Broiler Project Egg Project Cannery
$ 867,021.90 $ 777,197.67 $ 89,824.23
222,479.29
115,762.95
106,716.34
452,494.15
180,569.37
271,924.78
77,432.76
64,302.81
13,129.95
66,392.37
75,015.44 (--) 8,623.07
130,544.14
91,422.01
39,122.13
$ 1,816,364.61 $ 1,304,270.25 $ 512,094.36
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the Hospital at the close of the fiscal year on June 30, 1952, amounted to $93,437.11, and consisted of $85,004.22 deposits to patients' personal accounts and $8,432.89 in the Patients' Benefit Fund.
^
535
DEPARTMENT OF PUBLIC WELFARE MILLEDGEVILLE STATE HOSPITAL
Project Description
Total Expenditures
To Date
Unliquidated Unencumbered
Contracts and Allotment
Encumbrances
Balances
Maximum Security Building . .$ Additions to Adm. Bldg. Dormitory--Green Bldg. Auditorium Dormitory--3 story Remodeling Cabiness,
Whittle & Powell
Bldgs Boiler Plant Addition Dormitory, CoPd., 1000 Beds.... Dormitory, White, 1000 Beds.. Personnel Dwellings Personnel Dwellings Personnel Dwellings Din. Rm. & Kitchen, Conoly. Dental Clinic Central Warehouse Chicken Farm Chicken Farm, Project No. 2 Water System Expansion Steam Plant Improvements .. Extension of Utility Lines __ Steam Tunnel Boiler for Laundry Power Line, Dental Clinic ... Steam Plant Conversion Old Peoples Bldg. Utilities, Dorm. White Utilities, New Warehouse New Col'd. Bldg. Add. Roads and Drives Water Line--Packing HouseUtilities--Old Peoples Bldg. Equipment:
Maximum Sec. Bldg. Dormitory--Green Bldg. .... Laundry Bakery Misc. Bldgs. Farm Equipment Jones Bldg. Auditorium Fire Equipment
376,639.53 81,801.65 558,283.17 435,732.24 794,589.18
132,963.41 161,684.10 525,803.00 649,575.00 10,384.25 49,693.91 13,513.99 54,635.08 69,489.27 405,316.60 21,135.04 47,112.11 43,170.57 39,228.51
4,441.24 12,033.24 23,887.64
928.48 57,105.03 687,441.35 29,030.74 9,346.01 4,101.71 13,000.00 6,028.97
260.68
38,016.83 33,081.67 120,926.78 13,843.09 11,557.99 4,091.55 8,513.36 19,213.91 4,667.00
3,000.00 9,420.05 86,952.07
656.79
113.49 520,058.65
613.62
3,890.64
7,065.96 55,114.47 3,404.69
42,781.48 2,855.64
25,848.68
536
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
Project Description
Equipment--Continued Dormitory--3 story Irrigation Equipment Patio BIdg.--White Patio Bldg.--Col'd.
Sub-totals Repairs and Alterations
From Maint. Funds
Totals
Total Expenditures
To Date
Unliquidated Unencumbered
Contracts and Allotment
Encumbrances
Balances
$ 19,945.25 10,049.09 17,723.04 13,283.73
$ 5,633,268.99 $
$ 5,633,268.99 $
535.76 625,241.07 $
625,241.07 $
9,635.45 204.53
146,910.90
750,000.00 896,910.90
GENERAL
Examination revealed accounts receivable of $1,245.34 carried on the books of the Milledgeville State Hospital at June 30, 1952, a detail of which follows:
Training School for Boys For Dental Work
$ 41.10
*Ferman Avery
Former Employee
6.00
Hospital charge received in business office
after release.
*Jas. R. Yarbrough James Simmons
Former Employee Hospital charge received in business office after release.
Former Employee Inducted into Army 1943.
65.00 16.18
Accounts collected in July, 1952
1,117.06
Total Accounts Receivable June 30, 1952
$1,245.34
(*)It is noted that these items are due and payable to the Milledgeville 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 advances of State funds or for the sale of 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
537
DEPARTMENT OF PUBLIC WELFARE
MILLEDGEVILLE STATE HOSPITAL
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 excellent 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 Department of Public Welfare and the Milledgeville State Hospital for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
MILLEDGEVILLE STATE HOSPITAL
ANALYSIS OF OUTLAY PAYMENTS--BY ACTIVITY YEAR ENDED JUNE 30, 1952
PROJECT
Total
Personal Supplies, Service Materials Contracts Equipment
Central Warehouse
Laundry (Boiler)
Addition New Col. Bldg.
Equipment--Patio Bldg., White
Steam Plant Conversion __ Packing House Water Line
Psychiatric Bldg. or 1000 White Bed Dormitory
.
Utilities for White Dormitory Old Peoples Building
Utilities for Old Peoples Building Renovation, Twin Buildings
$ 108,553.07 $ 5,000.00 $100,303.94 $
9,193.28
9,193.28
789.98
16,250.38
15,261.41
$ 3,249.13
789.98 988.97
4,101.71 17,723.04
405.71 45,763.30
4,101.71 24,108.17
17,723.04 405.71
21,655.13
6,028.97
6,028.97
13,513.99 163,009.91
4,450.00
13,513.99
158,559.91 A. R. Briggs Const. Co.
28,755.39
240.00
675,566.35 40,018.75
28,515.39
635,547.60 A. R. Briggs Const. Co.
260.68
260.68
42,000.00 42,000.00
$1,131,915.76 $91,708.75 $201,287.54 $794,107.51 $44,811.96
Architects--Personal Service
Albany Architect & Engineering Co.
.
$49,468.75 240.00
42,000.00
$91,708.75
en
CO
oo
13
> H
1-3 O T)
W r o H r >
H
539
SUPERVISOR OF PURCHASES
540
SUPERVISOR OF PURCHASES
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments, Lapses
Transfers--Other Spending Units
$ 100,000.00 $ 115,000.00 (--) 2,281.86 (--) 6,198.35 I (--) 397.78 (--) 471.27 I
Total Income Receipts
97,320.36 $ 108,330.38 I
NON-INCOME Private Trust Accounts
1,862.50
CASH BALANCES, JULY 1st Budget Funds Total
PAYMENTS
781.51 98,101.87 $
2,543.9 112,736.80 I)
= n
EXPENSE
Personal Services
Travel
Supplies, Materials
Communication
Publications
Repairs
-
Rents
Insurance
Pension Benefits
Equipment
Total Expense Payments
76,520.50 2,595.87 3,705.68 8,155.52 697.62 397.55 132.00 145.00 1,890.84 1,317.37
95,557.95 $
81,387.37 560.47 1
10,222.82 1 8,341.03 I 1,688.95 |
212.34 | 114.40 H 270.99 K 4,030.39 \i 2,452.61 (
109,281.37
NON-COST Private Trust Accounts
1,856.25
CASH BALANCES, JUNE 30th
Budget Funds Private Trust Account
Total
2,543.92
1,592.93 6.25 I
$ 98,101.87 $ 112,736.80 i
541
SUPERVISOR OF PURCHASES
SUMMARY
FINANCIAL CONDITION
The office of the Supervisor of Purchases ended the fiscal year on June 30, 1952, with a cash surplus of $1,592.93, and reported no outstanding accounts payable or other liabilities.
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the office of the Supervisor of Purchases for the year ended June 30, 1952, was $115,000.00. The amount approved on budget to meet expenditures for the fiscal year was $108,801.65, and the remaining $6,198.35 of the appropriation was lapsed to the State General Fund, as provided by law.
From the $108,801.65 current year's appropriation $471.27 was transferred to the State Personnel Board for the pro rata cost of that agency's operations, leaving net income of $108,330.38.
The $108,330.38 net income and the $2,543.92 cash balance at the beginning of the period made a total of $110,874.30 available with which to meet expenditures approved on budget for the fiscal year.
$109,281.37 of the available funds was expended for budget approved items of expense and $1,592.93 remained on hand June 30, 1952, and will be available for expenditure in the next fiscal period, subject to budget re-approvals.
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the office for the past three years are compared in the following statements:
542
SUPERVISOR OF PURCHASES
Personal Services
$
Travel
Supplies
Communication Services
Printing, Publicity
Repairs __1
Rents
Pensions (Emp. Ret. System)-.
Insurance, Bonding-
Equipment
Totals
$
YEAR ENDED JUNE 30th
1952
1951
1950
81,387.37 560.47
10,222.82 8,341.03 1,688.95
212.34 114.40 4,030.39 270.99 2,452.61
76,520.50 2,595.87 3,705.68 8,155.52 697.62 397.55 132.00 1,890.84 145.00 1,317.37
68,173.92 309.39
7,731.77 8,346.37
160.58 242.25 132.00
95.00 1,458.10
109,281.37
95,557.95 $ 86,649.38
Number of Employees at June 30th
24
23
25
Increased costs the past year have been due for the most part to increase in the rate of salaries paid and the restocking of order blanks and other supplies.
GENERAL
The State Supervisor of Purchases is bonded in the amount of $15,000.00, and all other employees are under schedule bond in the amount of $10,000.00.
Books and records were found in good condition, all known receipts for the period under review were properly accounted for, and expenditures were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the Supervisor of Purchases and the staff of his office for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
ifisr
543
DEPARTMENT OF REVENUE
'2,r-
544
DEPARTMENT OF REVENUE
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
$ 2,350,000.00
Budget Balancing Adjustments, Lapses
63,806.21
Revenues Retained
Taxes Retained at Source
2,001,470.67
Earnings
37,532.64
Transfers Other Spending Units
(--) 2,210.16
P 2,250,000.00 1,041,565.99
4,811,906.55
(--) 3,279.48
Total Income Receipts
$ 4,450,599.36 $ 8,100,193.06
NON-INCOME State Revenue Collections Unfunded Private Trust Account
(--) 51,354.05 (--) 6,944.35
296,485.36
266,149.21
CASH BALANCES, JULY 1st Budget Funds State) Revenue Collections Unfunded Private Trust Accounts
5,121.31 95,385.91
39,668.63 44,031.86 I
1,378.17
Total-
..$ 4,796,237.89 $ 8,444,476.58
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
Total Expense Payments
NON-COST Private Trust Account
CASH BALANCES, JUNE 30th Budget Funds State Revenue Collections Unfunded Private Trust Accounts
Total
1,477,633.73 2,001,470.67
299,524.13 20,751.37 96,698.71
960.28 377,297.62
9,437.97 31,550.27
1,794.45 261.60
35,836.03 47,647.28 15,187.93
2,001,439.77 4,811,906.55
374,227.50 36,006.36 125,648.05 2,438.13
423,514.89 6,983.30
73,990.52 7,874.52 10,648.68
116,668.13 112,289.26
16,959.70
$ 4,416,052.04 $ 8,120,595.36 I
295,107.19
267,527.38 I
39,668.63 44,031.86
1,378.17
19,266.33 I 37,087.51 U
$ 4,796,237.89 $ 8,444,476.58
545
DEPARTMENT OF REVENUE
CURRENT BALANCE SHEET JUNE 30, 1952
ASSETS
CASH ON HAND AND IN BANKS
Revenue Collections Unfunded Budget Funds Private Trust and Agency Funds
Escrow Account U. S. Taxes
ACCOUNTS RECEIVABLE
Revenue Collections Unaccounted for Summerour, E. J. Strong, J. C. Land, Grover C.
Operating Account Advance for Informer's Fee
Total Current Assets
31,815.31 19,266.33 5,272.20
9.00 $
376.67 978.46 55.12 1,410.25 100.00
56,362.84
1,510.25 57,873.09
LIABILITIES, RESERVES AND SURPLUS
LIABILITIES
Accounts Payable Supplies Printing Repairs Equipment
RESERVES
Revenue Collections to be transferred to State Treasury
Private Trust and Agency Funds Escrow Account U. S. Taxes
SURPLUS
Available for Operations
Total Current Liabilities, Reserves and Surplus
1,183.13 13,653.88
318.00 3,711.08
33,225.56 5,272.20 9.00
18,866.09
38,506.76 500.24
57,873.09
546
DEPARTMENT OF REVENUE
SUMMARY
FINANCIAL CONDITION
The State Department of Revenue had an operating surplus of $500.24 on June 30, 1952, after making provision for liquidation of $18,866.09 in outstanding accounts payable and reserving $33,225.56 revenue collections to be transferred to the State Treasury, $5,272.20 held in escrow and $9.00 U. S. Income Tax withholdings.
REVENUE COLLECTIONS
This Department is the principal tax-collecting agency of the State Government.
In the year ended June 30, 1952, the Department collected or had accounting control of $225,316,447.89 in State Revenue, of which $391,599.98 was from business license taxes, $5,774,081.35 non-business license taxes, $1,122,603.92 corporation franchise taxes, $562,591.17 estate taxes, $39,380,264.49 income taxes, $8,476,421.43 property taxes $169,579,827.04 from taxes based on sales, and $29,058.51 from earnings, fines and forfeits.
This is the first full year of operations since the Sales and Use Tax became effective April 1, 1951, and revenues increased $78,008,799.73 over the $147,307,648.16 collected the previous year ended June 30, 1951, and were $105,701,126.95 more than the $119,615,320.94 revenue collections two years ago, as shown in the following comparative statement:
547
DEPARTMENT OF REVENUE
YEAR ENDED JUNE 30th
1952
1951
1950
Taxes based on Sales:
Sales and Use Alcoholic Beverages
.$ 96,505,571.81
Beer Liquor
Wine
3,330,346.58 6,264,278.50
699,153.64
Cigar and Cigarette
9,860,700.84
Carbonic Acid Gas
42,031.48
Insurance Premium--Refund-
Kerosene Motor Fuel
687,777.07 52,177,954.41
Malt Syrup
1,100.07
Soft'Drink Syrup
10,912.64
$ 8,347,526.83
6,785,717.43 9,035,326.86 1,286,998.59 13,741,737.58
150,532.85
731,888.23 54,466,242.33
4,593.78 36,827.24
$
6,869,511.66 8,631,763.58 1,694,269.10 13,389,132.82
139,055.50 (--) 6,189.43
677,292.93 47,867,280.09
3,918.53 34,751.06
Sub-totals Business License, Taxes _ Non-Business License Tax
Motor Vehicle License Tax Other Non-Business License
Tax
Corporation Franchise Tax Estate Tax Income Tax Property Tax Earnings Fines and Forfeits
$169,579,827.04 $ 94,587,391.72 $ 79,300,785.84
391,599.98
1,218,674.23
1,257,580.03
5,774,081.35
5,441,819.00
4,697,148.16
1,122,603.92 562,591.17
39,380,264.49 8,476,421.43
6,392.11 22,666.40
762,158.90 861,483.69 36,586,743.18 7,814,470.52
2,972.00 31,934.92
2,596.06 723,483.25 613,180.50 25,472,548.27 7,509,185.42
3,143.86 35,669.55
TotaIs --
---$225,316,447.89 $147,307,648.16 $119,615,320.94
The above collections are shown net after deducting the following refunds made through the State Treasury during the year:
Refunds of Machinery and Equipment Dealers Tax Refunds of Property Taxes Refunds of Occupation Tax Refunds of Corporation Franchise Tax Refunds of Corporation Income Tax Refunds of Corporation Income Tax Interest Refunds of Individual Income Tax ._ Refunds of Individual Income Tax Interest Refunds of Estate Tax
Refunds of Farm-Used Gasoline Tax Refunds of Retailer Gasoline Tax Refunds of Water Craft Gasoline Tax Refunds of Air Craft Gasoline Tax
200.00 19,599.04
572.15 2,237.00 279,239.07 27,927.29 66,535.38 6,399.79 3,656.02 1 383 536.30 5g6 030.79 9,108/72 23'470^06
Total--
$ 2,388,511.61
548
DEPARTMENT OF REVENUE
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, for liquor warehouse charges, and for chain and rolling store taxes.
DISPOSITION OF REVENUE COLLECTIONS The $225,316,447.89 revenue collected in the fiscal year ended June
30, 1952, together with $35,355.80 held by the Department at the beginning of the period, made a total of $225,351,803.69 to be accounted for.
Of this $225,351,803.69 in revenue funds, $220,508,081.83 was funded in the State Treasury, $4,811,906.55 was retained as collecting and assessing fees and allowances by outside agencies, such as Tax Collectors, Cigar and Cigarette Dealers, Motor Fuel Dealers, Wine Dealers, Businesses collecting Sales and Use Tax, etc., as provided by law and $31,815.31 remained as cash on hand June 30, 1952, to be paid into the State Treasury in the next fiscal period.
The $4,811,906.55 in fees and allowances retained by Tax Collectors, etc., is a part of the cost of collecting State Revenue and is treated as expense in summarizing operations of the Revenue Department.
AVAILABLE INCOME AND OPERATING COSTS State Appropriation for the operation of the Department of Reve-
nue in the year ended June 30, 1952, was $2,250,000.00. This was increased to $3,291,565.99 by transfer of $1,041,565.99 from the State Emergency Fund to meet expenditures approved on budget, as provided by law.
In addition to the $3,291,565.99 provided as the current year's appropriation, $7,522.54 was received from the Department of Labor, Employment Security Agency, for expense of collecting delinquent accounts, making total receipts for the year $3,299,088.53.
From the $3,299,088.53 received, $10,802.02 was transferred to the State Personnel Board for the pro rata expense of Merit System Administration, leaving net income of $3,288,286.51.
The net income of $3,288,286.51 and the $39,668.63 cash balance at the beginning of the fiscal period made a total of $3,327,955.14 available to cover the expense of operating the Department of Revenue in the fiscal year ended June 30, 1952.
I**.
549
DEPARTMENT OF REVENUE
$3,308,688.81 of the available funds was expended in the year for budget-approved items of expense and $19,266.33 remained on hand June 30, 1952, the end of the fiscal year.
The first lien on this $19,266.33 cash balance is for liquidation of $18,866.09 in outstanding accounts payable, and the remainder
represents funds which have been provided in excess of obligations incurred and will be available for expenditure in the next fiscal period subject to budget re-approvals.
In addition to the $3,308,688.81 expended by the Department from its operating accounts, there is also considered as cost the $4,811,-
906.55 fees and allowances retained at the source by outside collecting agencies, as follows:
For collecting--Fees and Allowances to Outside Agencies:
Property Tax Digest Accounts Occupation Tax, Sundry Professions Tax Domestic Corporation Franchise Sales and Use
Cigars and Cigarette Motor Fuel Kerosene Wine
216,415.20 5,139.62 172.15 754.31
2,851,006.56 975,910.94 539,113.83 6,843.26 40,300.25
$ 4,635,656.12
For Assessing--Fees and Allowances to Outside Agencies:
Property Tax Digest Accounts Names on Digest
Total.
175,809.10 441.33 $ 176,250.43
$ 4,811,906.55
COMPARISON OF OPERATING COSTS
Operating costs of the Department for the past three years are compared in the following statement:
J*F-
550
DEPARTMENT OF REVENUE
YEAR ENDED JUNE 30th
EXPENDITURES
BY DEPARTMENTAL UNITS
1952
1951
1950
Executive Office -- Chain Store Cigar and Cigarette Delinquent Tax Fuel Oil Income Tax Liquor Tax Malt Beverage Motor Fuel Motor Fuel Refund Division.. Motor Vehicle Tag Regis. ._. Property Tax Rolling Stores Veterans Licenses Wild Life Wine Tax Sales Tax
55,276.23 9,701.67
71,352.32 24,495.33 66,997.09 554,173.19 604,176.54 43,272.41 86,732.35 96,394.12 598,826.48 184,748.27
1,332.36 4,206.04
45,663.08 861,341.33
39,528.65 39,267.67 59,378.27 33,845.09 66,050.89 499,571.24 556,722.45 39,320.97 84,503.94 107,703.69 516,174.85 177,568.23
5,505.54 9,159.22
43,854.50 136,426.17
40,970.17 32,830.36 66,768.06 31,382.14 61,714.16 433,201.39 464,022.50 36,357.04 71,205.37 73,597.24 439,472.22 152,759.85
8,270.30 7,303.39 1,398.89 41,842.19
Totals
$ 3,308,688.81 $ 2,414,581.37 % 1,963,195.27
BY OBJECT OF EXPENDITURE
Personal Services
$
Travel
Supplies
Communication
Heat, Light, Power, Water...
Printing, Publications
Repairs Rents Insurance, Bonding Pensions (To Ret. System) .
Indemnities Equipment Miscellaneous
2,001,439.77 374,227.50 36,006.36 125,648.05 2,438.13 423,514.89
6,983.30 73,990.52
7,874.52 116,668.13
10,648.68 112,289.26
16,959.70
1,477,633.73 299,524.13 20,751.37 96,698.71 960.28 377,297.62 9,437.97 31,550.27 1,794.45 35,836.03 261.60 47,647.28 15,187.93
1,269,532.67 250,811.59 28,215.34 62,676.25 643.51 289,975.15] 3,005.17 26,378.35 2,066.13 541.92 812.00 14,515.27 14,021.92
$ 3,308,688.81 $ 2,414,581.37 $ 1,963,195.27
FEES AND ALLOWANCES RETAINED
AT SOURCE BY COLLECTING
AGENCIES
4,811,906.55
2,001,470.67
1,721,643.93
Totals
$ 8,120,595.36 $ 4,416,052.04 $ 3,684,839.20
Number of Employees on Pay-
roll June 30th
742
687
567
551
DEPARTMENT OF REVENUE
The cost to collect $225,316,447.89 revenue in the period under review was $8,120,595.36, or 3.60%. In the previous fiscal year ended
June 30, 1951, revenue collections were $147,307,648.16 and were collected at a cost of $4,416,052.04, or 2.99%. In the fiscal year ended
June 30 1950, $119,615,320.94 was collected at a cost of $3,684,839.20, or 3.08%.
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."
SALES TAX DIVISION--MAIN OFFICE--SHORTAGES
At the time of making this examination a shortage of $771.67 existed in the cash at the Main Office of the Sales Tax Division, represented by the following receipts for which deposits had not been made and for which funds were not on hand :
6-22-51 7-24-51 9-15-51 6-10-52 6-10-52 6-20-52 1-14-52 1-31-52 1-31-52 3-25-52 4- 2-52 5- 2-52 6-26-52
No. 1831 F No. 3101 F No. 6484 F No. 17928 F No. 18057 F No. 18712 F No. 11920 F No. 12527 F No. 12530 F No. 14645 F_
No. 15240 F No. 15252 F No. 18933 F .
$ 11.00 1.00 1.00 .10 .15
14.62 .36
125.49 289.85
.57 82.41 244.42 _ .70
$771.67
This was called to the attention of the officials of the Sales Tax Jnit and deposit of $771.67 was made September 11, 1952, under jceipts Nos. 21431-21445 by officials and employees of the Division > adjust the account until such time as responsibility for the shortage an be determined.
^LES TAX DIVISION--ATLANTA REGIONAL OFFICE
At June 30, 1952, funds represented by the following receipts, ssued by E. J. Summerour, Agent, had not been accounted for by
552
DEPARTMENT OF REVENUE
E. J. Summerour. Claim has been filed with U. S. F. & G. Co. bonds-
men for recovery of these funds
3-27-52 No. F-17881-- .._.$ 36.00
3-31-52 No. F-17882--
.13
3-31-52 No. F-17883.-. ._... 8.84
4- 4-52 No. F-17887.-. . 20.03
4- 7-52 4- 7-52 5-23-52 5-26-52 6- 4-52
No. F-17889.-. ..... No. F-17890-. ..... No. F-23112 ..... No. F-23113 ..... No. F-23117.
30.00 66.74 50.00 25.00 27.00
6-10-52 No. F-23122. ..... 25.00
6-17-52 No. F-23125
37.93
6-24-52 No. F-23131
50.00
$376.67
Receipts, if any, unaccounted for that were issued after June 30, 1952, are not included in the above total as they will be covered in
the audit of the next fiscal period.
SALES TAX DIVISION--COLUMBUS REGIONAL OFFICE.
The funds represented by receipts issued by J. C. Strong, Agent, have not been accounted for by J. C. Strong and a claim has been jt filed with the U. S. Fidelity and Guaranty Company for recovery of I
these funds as follows:
7- 9-51 No. F-765 ...$113.28
7-13-51 No. F-767
6.17
7-27-51 No. F-787
131.17
7-27-51 No. F-788
36.54
8-10-51 No. F-795
25.15
8-10-51 No. F-796
40.59
8-10-51 No. F-797
32.97
8-16-51 No. F-905
75.50
8-23-51 No. F-915
65.64
8-30-51 No. F-922
45.49
8-30-51 No. F-923
58.62
8-30-51 No. F-924
25.48
8-30-51 No. F-925
17.00
9- 1-51 No. F-926
25.23
9- 6-51 No. F-928
11.69
9- 6-51 No. F-929
64.51
8- 3-51
203.43 (Perry's Food Market)
This amount was listed on Regional Manager's
copy of Daily Report but not shown on copy |
sent to Atlanta Office. Records do not reflect
any payment received on this account for i
months of April, May, June or July.
$978.46
553
DEPARTMENT OF REVENUE
SALES TAX DIVISION--MACON REGIONAL OFFICE
The following fund represented by receipts issued by Grover C. Land, Agent, could not be accounted for by tracing into the accounts maintained by the Main Office of the Sales Tax Office:
8- 2-51 8- 2-51 8- 2-51 8-13-51 9- 5-51 1-17-52
No. F-654
$ 4.90
No. F-655
4.47
No. F-656 ___ 4.56
No. F-660
4.17
No. F-686
19.92
No. F-19566
17.10
$55.12
Claim has been transmitted to U. S. F. & G. Company bondsmen for recovery of these funds.
The following cash receipt books were not available for examination. Should any loss or discrepancy be disclosed when, and if, these books are presented it will be shown in the next report of examination.
SALES TAX DIVISION--ALBANY REGIONAL OFFICE
Receipts Book Nos. 12301-12350 Issued to Ben H. Deckle, Agent Receipts Book Nos. 15251-15300 Issued to Ben H. Deckle, Agent
SALES TAX DIVISION--DOUGLAS REGIONAL OFFICE
Receipts Book Nos. 7951- 8000 Issued to P. L. Pittman Receipts Book Nos. 21501-21550 Issued to P. L. Pittman Receipts Book Nos. 22451-22500 Issued to P. L. Pittman Receipts Book Nos. 25101-25150 Issued to R. J. Eldridge Receipts Book Nos. 25151-25200 Issued to Champ Faircloth Receipts Book Nos. 25351-25400 Issued to J. W. Graham Receipts Book Nos. 34251-34300 No receipt for book in file and no record
showing to whom book was issued.
SALES TAX DIVISION--MACON REGIONAL OFFICE
Receipts Book Nos. 20001-20050 Nos. 20001, 2, 3 and 20005, 6, 7 were issued in the Macon Regional Office but receipt book, including these six receipt receipt copies could not be located.
A better system of accounting for all receipt books and receipts issued at the several Divisional Offices has been installed since June 30, 1952.
554
DEPARTMENT OF REVENUE
RETURNED CHECKS
At the close of the fiscal year on June 30, 1952, the Sales Tax Division of the Department of Revenue had on hand a total of $37,371.23 in checks which had been returned unpaid and the Income Tax Division had a total of $22,340.35.
MOTOR FUEL TAX UNIT
The Department of Revenue, Motor Fuel Tax Unit, holds a receipt of Deputy Sheriff W. R. Johnson of Jenkin County, for a fi-fa dated June 30, 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 $4,790.46, with $958.09 penalty added and interest will accrue to date of settlement. This fi-fa has been credited with $2,000.00 paid on the account by the United States Fidelity and Guaranty Company under date of June 22, 1951.
U. S. TAX ON TELEPHONE TOLLS
Federal tax has been paid on telephone tolls during the fiscal year ended June 30, 1952, in the amount of $35.54, covered by the following vouchers:
7- 3-51 7-23-51 8- 6-51 8-13-51 9-12-51 9-14-51 9-24-51 10-22-51 19-29-51 11-20-51
No. 6570 No. 6758 No. 6855 No. 6945 No. 7139 No. 7153 No. 7190 No. 7413 No. 7493 No. 7614
Sou. Bell Tel. & Tel Co Sou. Bell Tel. & Tel. Co Sou. Bell Tel. & Tel. Co Sou. Bell Tel. & Tel. Co Sou. Bell Tel. & Tel. Co Sou. Bell Tel. & Tel. Co Sou. Bell Tel. & Tel. Co Sou. Bell Tel. & Tel. Co Sou. Bell Tel. & Tel. Co Sou. Bell Tel. & Tel. Co
$ 2.68 8.30 4.98 3.68 2.18 1.73 1.19 1.53 6.81 2.46
$35.54
The State is exempt from the payment of this tax and refund should be requested.
555
DEPARTMENT OF REVENUE
EXPENSE PAYMENTS NOT SUPPORTED BY PROPER VOUCHER
7- 9-51 No. 6574 Union Furniture Company
$278.26
Not supported by invoice or purchase order, as re-
quired by law.
1-10-52
No. 8056
Belle Isle U-Drive-It System Covers 145 miles travel by W. W. Clarke. Mileage allowance by State law is &4 per mile or $8.70 for the 145 miles. Difference of $9.80 between the $18.50 charged and $8.70 should be refunded.
18.50
6-11-51
No. 6319
Belle Isle U-Drive-It System Covers 668 miles traveled by H. A. McElhannon. Mileage allowance by State law is 6tf per mile. Difference of $58.32 between the $98.40 charged and $40.08 allowable should be refunded.
98.40
6-11-51
No. 6319
Bell Isle U-Drive-It System Covers 345 miles traveled by E. C. Fulmer. Mileage allowance by State law is 6$ per mile. Difference of $28.82 between the $49.52 charged and $20.70 allowable should be refunded.
49.52
11-13-51
No. 7568
Bell Isle U-Drive-It System Covers 436 miles traveled by J. C. Berry. Mileage allowance by State law is 6^ per mile. The difference of $10.38 between the $36.54 charged and $26.16 allowable should be refunded.
36.54
7-12-51 8-13-51 8-22-51 9-12-51
No. 6583 No. 6961 No. 7021 No. 7147
C. M. Clark, Mgr. C. M. Clark, Mgr. . C. M. Clark, Mgr. C. M. Clark, Mgr.
10.00 8.00 8.00
10.00
The above four payments to C. M. Clark are for trips to sub-warehouses but no mileage tickets are attached to vouchers and no information furnished as to number of miles traveled as required by law.
7-10-51 No. 6577 H. P. Weston, Jr. 7-10-51 No. 6578 H. P. Weston, Jr. 7-23-51 No. 6767 H. P. Weston, Jr.
12.50 12.50 12.50
556
DEPARTMENT OF REVENUE
The Revenue Commissioner is bonded for $100,000.00, the Cashier of the Motor Vehicle License Tag Division for $15,000.00 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 were within the limits of budget approvals and supported by proper voucher.
Commissioner Charles D. Redwine is to be commended for his diligent and conscientious efforts toward the proper collection of State revenue.
Appreciation is expressed to the Reevnue Commissioner and the staff of the Department of Revenue for the coopration and assistance given the State Auditor's office during this examination and throughout the year.
557
SCHOOL BUILDING AUTHORITY COMMITTEE
558
SCHOOL BUILDING AUTHORITY COMMITTEE
RECEIPTS
1951
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustment
$ 25,000.00
CASH BALANCE JULY 1st Budget Funds
25,000.00 $
1952
21,372.50 21,372.50
PAYMENTS
EXPENSE Personal Services Publications, Printing
CASH BALANCE, JUNE 30th Budget Funds
3,627.50 $
4,331.40 7.50
21,372.50
17,033.60
$ 25,000.00 $ 21,372.50
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 Authority, acts under executive appointment preliminary to the activation of the Authority.
559 SECRETARY OF STATE
560
SECRETARY OF STATE
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments, Lapses_
Revenues Retained Earnings, Education (Library) Service
238,000.00 31,743.05
940.96
Total Income Receipts
$ 270,684.01 $
350,000.00 47,131.07
178.42 397,309.49
NON-INCOME Private Trust Accounts
1,350.00
1,946.00
CASH BALANCES, JULY 1st Budget Funds Totals
1,820.81
5,845.77
..$ 273,854.82 $ 405,101.26
PAYMENTS
EXPENSE
Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Rents Insurance Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
NON-COST
Private Trust Accounts
CASH BALANCES, JUNE 30th
Budget Funds
Totals
$ 180,557.23 32,576.53 15,024.20 15,729.19 701.56 10,271.46 2,347.09 1,020.00 190.00 1,002.93 4,994.63 2,244.23
222,912.52 34,948.58 26,137.88 18,664.27 798.83 15,921.02 6,646.02 2,613.71 200.00 498.75 18,519.68 2,087.04
.$ 266,659.05 $ 349,948.30 I
1,350.00
1,946.00
5,845.77
53,206.96
.$ 273,854.82 $ 405,101.26
561
SECRETARY OF STATE
SUMMARY
FINANCIAL CONDITION
At the close of the fiscal year on June 30, 1952, the office of the Secretary of State had a cash surplus of $8,612.96, after providing reserve of $40,094.00 for expense of cleaning and renovating portraits housed in the State Capitol and a reserve of $4,500.00 for making bust of Alexander H. Stephens.
REVENUE COLLECTIONS
The Office of the Secretary of State is the revenue-collecting agency for certain fees for certifications, registrations and examinations, as provided by law.
Fees collected by the office the past year amounted to $304,376.27, all of which was transferred to the State Treasury.
Revenue collections the past three years are compared as follows:
General Fees
$
Corporation Registration
Corporation Charter Fees
Domestic
Foreign
Bldg. and Loan Ass'n. Fees
Security Fees
Fees from applications for Ex-
amination and Registration for
professions through the office
of the Joint Secretary of Ex-
amining Boards
Totals-
-$
YEAR ENDED JUNE 30th
1952
1951
1950
20,972.67 $ 12,097.09
19,882.90 $ 10,958.90
19,507.95 10,880.21
35,034.16 5,460.00 1,465.00
48,205.11
19,067.45 5,140.00 1,365.00
30,754.44
35,840.83 3,930.00 1,270.00 22,513.56
181,142.24 304,376.27 $
177,982.14 265,150.83 $
162,132.42 256,074.97
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, 1952, was $150,000.00, which was increased to $193,516.39 by transfer of $43,516.39 from the State Emergency Fund to meet expenditures given budget approval, as provided by law.
Appropriation for the Archives and History Division of the office for the year was $30,000.00, which was increased to $34,750.00 by
562
SECRETARY OF STATE
transfer of $4,750.00 from the State Emergency Fund to meet expenditures approved on budget.
Appropriation for the Examining Boards was $150,000.00. The amount provided with which to meet expenditures approved on budget was $148,864.68 and the remaining $1,135.32 was lapsed to the State General Fund, as provided by law.
Appropriation to the office for meeting expense of microfilming records in the year was $20,000.00.
Income receipts for the year were further increased by $178.42 from earnings retained.
Total receipts from appropriated funds and revenue retained S
in the fiscal year were $379,309.49, which with cash balance of $5,845.77 at the beginning of the period made a total of $403,155.26 available.
$349,948.30 of the available funds was expended for budget ap- ' proved items of expense in the fiscal year and $53,206.96 remained on hand June 30, 1952, and will be available for expenditure in the next fiscal period, subject to budget re-approvals.
COMPARISON OF OPERATING COSTS
Operating costs for the past three years are compared in the statement following:
YEAR ENDED JUNE 30th
BY DIVISIONS
Constitutional Office Joint Secretary Exam. Boards.-- Securities Commissions Building and Loan Associations.
1952
89,178.75 40,645.97
9,499.77 12,343.96
964.31
1951
71,795.51 43,283.59
7,671.50 12,121.40
239.75
1950
63,444. 41,750 11,282
7,826 ! 700.06
Sub-totals Archives and History Micro Films of Records Exam. Boards for Professions...
152,632.76 30,696.23 19,784.91 146,834.40
135,111.75 20,624.83
110,922.47
125,003.42'. 17,443.011.
98,006.90!^
Totals
$ 349,948.30 $ 266,659.05 $ 240,453.33.1
563
SECRETARY OF STATE
BY OBJECTS
Personal Services Travel Supplies, Materials Communication Heat, Light, Water ..... Printing-, Publicity Repairs Rents Insurance, Bonding- ..... Pensions Equipment Miscellaneous
Totals
,, $
Number of Employees June 30th
YEAR ENDED JUNE 30th
1952
1951
1950
222,912.52 $ 34,948.58 26,137.88 18,664.27 798.83 15,921.02 6,646.02 2,613.71 200.00 498.75 18,519.68 2,087.04
180,557.23 $ 32,576.53 15,024.20 15,729.19 701.56 10,271.46 2,347.09 1,020.00 190.00 1,002.93 4,994.63 2,244.23
162,167.23 30,106.94 12,337.97 16,307.04 704.56 8,318.22 1,606.58 1,309.00 225.00 334.62 5,028.42 2,007.75
349,948.30 $ 266,659.05 $ 240,453.33
58
49
47
GENERAL
The Secretary of State is under public official bond in the amount lof $10,000.00, the Joint Secretary of Examining Boards is bonded ifor $15,000.00, the Bookkeeper and Corporation Clerk are under S|$2,000.00 bond each and each of the Barber Collectors and Clerks in ([Examining Boards Division is bonded for $1,000.00.
Books and records of the Secretary of State's office were found lin good condition, all receipts disclosed by examination have been accounted for and expenditures were within the limits of budget qapprovals and supported by proper voucher.
Appreciation is expressed to the Secretary of State and the staff lof his office for the cooperation and assistance given the State uAuditor's office during this examination and throughout the year.
H| 565
STATE TREASURY
JU^""-
566
STATE TREASURY
ADMINISTRATION
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments, Lapses
50,000.00 $ 60,000.00 (_) 2,041.96
Total Income Receipts
$ 50,000.00 $ 57,958.04
NON-INCOME Private Trust Accounts
256.85
208.45
CASH BALANCES, JULY 1st Budget Funds Totals..1.
1,519.49
297.24
..$ 51,776.34 $ 58,463.73
PAYMENTS
EXPENSE
Personal Services ... Travel Supplies, Materials Communication Publications Repairs Insurance Pensions, Benefits . Equipment Miscellaneous
Total Expense Payments
NON-COST
Private Trust Accounts
CASH BALANCES, JUNE 30th
Budget Funds, Treasury Administration
Totals
37,826.25 1,550.66 589.61 1,738.63 4,066.57 1,429.87 1,732.46 709.00 1,400.39 178.81
51,222.25
41,953.35 896.31 617.28
1,604.86 2,089.64
924.84 2,218.35
842.10 882.80
50.00
52,079.53
256.85
208.45
297.24
6,175.75
.$ 51,776.34 $ 58,463.73
567
STATE TREASURY
ADMINISTRATION
SUMMARY
FINANCIAL CONDITION
There was a cash balance of $6,175.75 in the State Treasurer's operating account at the close of the fiscal year on June 30, 1952. $5,702.38 of this amount has been reserved for liquidation of outstanding accounts payable and the remainder of $473.37 represents funds which have been provided in excess of obligations incurred and will be available for expenditure in the next fiscal period, subject to budget re-approvals.
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the administrative expense of the Treasury Department for the year ended June 30, 1952, was $50,000.00. The amount approved on budget to meet expenditures for the fiscal year was $49,099.02, and the remaining $900.98 was lapsed to the State General Fund, as provided by law.
Appropriation for the expense of the Bond Commissioner's office for the year was $10,000.00. The amount provided through budget approvals was $8,859.02, and the remainder of $1,140.98 was lapsed to the State General Fund.
The $57,958.04 provided as the current year's appropriations together with cash balance of $297.24 at the beginning of the fiscal period made a total of $58,255.28 available.
$52,079.53 of the available funds was expended in the year for budget-approved items of expense, and $6,175.75 remained on hand June 30, 1952, the end of the fiscal year.
COMPARISON OF OPERATING COSTS
Administrative costs of the Treasury Department for the past three years are compared in the statement following:
568
STATE TREASURY
ADMINISTRATION
EXPENDITURES
Personal Services Travel Expense Supplies Communication Printing Repairs Insurance and Bonding Pensions (Emp. Ret. System)..Equipment Miscellaneous
Totals
YEAR ENDED JUNE 30th
1952
1951
1950
41,953.35 $ 896.31 617.28
1,604.86 2,089.64
924.84 2,218.35
842.10 882.80
50.00
37,826.25 $ 1,550.66 589.61 1,738.63 4,066.57 1,429.87 1,732.46 709.00 1,400.39 178.81
33,380.00 910.78 524.41
1,566.68 1,122.31 2,982.55 3,690.51
338.10 479.91 280.45
52,079.53 $ 51,222.25 $ 45,275.70
Number of Employees June 30-
GENERAL
The State Treasurer's official bond is $200,000.00, the Assistant Treasurer $200,000.00, Cashier $25,000.00, Clerks and Secretaries are bonded for $10,000.00 each. Treasury funds are fully protected by depository, burglary, hold-up and forgery bonds.
Books and records of the Treasury Department were found in excellent condition, all receipts disclosed by examination have been proprly 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 Auditor's office during this examination and throughout the year.
569
STATE TREASURY SINKING FUND
570
STATE TREASURY
PUBLIC DEBT
RECEIPTS
CASH BALANCES, JULY 1st
Sinking Funds
$
Budget Funds
Totals
$
1951
38,505.00 5,000.00
43,505.00 $
1952
38,505.00 5,000.00
43,505.00
PAYMENTS
EXPENSE
Interest On Fixed Debt On Highway Bonds Total Expense Payments
NON-COST
Fixed Debt Bonds, General W. & A. Rental Warrants Highway Bonds
CASH BALANCES, JUNE 30th
Sinking Fund
Budget Funds
_
Totals-
38,505.00 5,000.00
43,505.00 $
38,505.0.0 5,000.00
43,505.00
571
STATE TREASURY STATE AID TO COUNTIES
572
STATE TREASURY
STATE AID TO COUNTIES
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
$ 4,817,013.03 $ 9,317,013.03
PAYMENTS
EXPENSE Grants to Counties
.$ 4,817,013.03 $ 9,317,013.03
SUMMARY
State-Aid Grants to Counties are made through the office of the State Treasurer but prior to the year ended June 30, 1951, were reflected in reports of the State Highway Department.
Funds for these payments in the fiscal year ended June 30, 1952, were provided by regular State Appropriation of $4,817,013.03 for Grants to Counties under 1945 fixed distribution and $4,500,000.00 for distribution under 1951 State Road mileage ratio.
In the schedule of these Grants in the within report are shown by Counties:
1--Grants under 1945 Fixed Distribution
2--Grants under 1951 State Road Mileage Ratio
3--State Road Mileage in County
The total amount of Grants to Counties for construction and maintenance of roads in the period from January 1, 1924, to June 30, 1952, was $97,543,701.07.
573
COUNTY
Appling Atkinson Bacon Baker Baldwin Banks Barrow Bartow Ben Hill Berrien Bibb Bleckley Brantley Brooks Bryan Bulloch Burke Butts Calhoun Camden Candler Carroll Catoosa Charlton , Chatham '. Chattahoochee Chattooga Cherokee Clarke ...._ Clay Clayton Clinch Cobb Coffee Colquitt Columbia Cook Coweta Crawford Crisp Dade
STATE TREASURY
STATE AID TO COUNTIES FOR ROADS YEAR ENDED JUNE 30, 1952
State Aid to Counties
Under 1945 Act
Under 1951 Act
State Road Mileage in
County
38,074.69 $ 27,609.69 21,562.95 22,251.20 18,840.71 20,573.60 24,217.62 36,861.04 25,016.48 39,448.11 23,108.44 17,998.86 28,135.09 38,865.35 28,423.90 64,465.57 75,000.00 18,462.78 21,406.25 26,030.40 24,844.41 50,097.45 17,500.00 32,113.99 27,001.32 17,500.00 22,453.99 40,216.23 17,500.00 17,500.00 19,101.87 44,766.64 35,917.78 39,841.39 43,774.21 24,709.22 18,720.87 37,690.62 24,574.03 33,241.61 18,690.15
37,453.53 21,159.38 23,759.79 19,481.38 17,938.98 25,277.30 16,518.05 39,256.89 18,975.05 34,883.85 25,807.04 19,305.77 22,635.43 40,877.33 13,837.64 66,848.27 93,091.40 18,386.29 18,923.34 18,146.29 20,522.81 59,231.42 15,256.62 14,791.27 18,113.61 10,801.14 25,232.91 43,787.49 10,001.66 10,948.46 18,217.50 25,372.42 40,767.09 36,999.88 46,818.62 25,107.55 21,684.73 38,966.66 23,000.79 32,547.33 14,339.58
767.82 433.78 487.09 399.38 367.76 518.20 338.63 804.79 389.00 715.14 529.06 395.78 464.04 838.01 283.68 1,370.43 1,908.43 376.93 387.94 372.01 420.73 1,214.28 312.77 303.23 371.34 221.43 517.29 897.67 205.04 224.45 373.47 520.15 835.75 758.52 959.81 514.72 444.55 798.84 471.53 667.24 293.97
574
COUNTY
Dawson Deicatur DeKalb Dodge Dooly Dougherty Douglas Early Echols Effingham Elbert Emanuel Evans _ Farmin Fayette Floyd Forsyth Franklin _ Fulton Gilmer Glascock Glynn Gordon Grady Greene Gwinnett _ Habersham Hall Hancock ... Haralson _ Harris Hart Heard Henry Houston _ Irwin Jackson Jasper Jeff Davis . Jefferson __ Jenkins Johnson
STATE TREASURY
STATE AID TO COUNTIES FOR ROADS YEAR ENDED JUNE 30, 1952
State Aid to Counties
Under 1945 Act
Under 1951 Act
State Road Mileage in
County
27,833.97 $ 43,918.62 44,573.07 42,198.01 42,342.42 23,102.29 21,612.13 31,656.19 26,310.00 51,077.60 33,014.24 60,964.97 18,094.08 19,885.36 23,805.90 34,243.25 23,615.40 30,900.35 75,000.00 27,572.82 17,500.00 24,798.32 26,509.72 45,755.99 29,895.63 46,250.67 28,125.86 37,592.30 31,047.83 29,520.79 37,254.32 28,669.70 26,617.25 32,246.12 26,949.09 22,583.03 29,102.93 37,595.37 25,071.77 57,867.87 22,524.65 23,197.54
16,145.87 45,596.71 40,428.08 39,295.91 43,524.08 20,134.53 22,643.72 32,606.84 14,483.48 39,619.32 34,668.25 58,247.55 13,913.74 26,629.95 21,346.20 36,804.77 26,770.43 33,054.15 81,220.04 31,422.98 13,398.14 14,828.34 29,503.52 39,160.31 29,152.31 51,178.49 30,315.20 42,804.10 32,750.74 32,068.32 37,042.32 31,531.27 24,694.39 34,711.17 25,440.71 25,258.28 31,740.53 27,677.72 25,829.97 46,306.93 25,249.50 23,980.27
331.00 934.76 828.80 805.59 892.27 412.77 464.21 668.46 296.92 812.22 710.72, 1,194.11 285.24 545.93 437.61 754.52 548.81 677.63 1,665.06 644.19 274.67 303.99 604.84 802.81 597.64 1,049.19 621.48 877.51 671.41 657.42 759.39 646.41 506.25 711.60 521.55 517.81 650.70 567.41 529.53 949.32 517.63 491.61
575
COUNTY
Jones Lamar .... Lanier .... Laurens Lee Liberty .. Lincoln .. Long Lowndes Lumpkin McDuffie Melntosh Macon Madison Marion .... Meriwether Miller Mitchell . olMonroe o] Montgomery olMorgan uJMurray uIMuscogee .... /alNewton JlOconee IwOglethorpe .. /sjPaulding afPeach pBPickens Pierce Pike WPolk !u)Pulaski :i.:Putnam u Quitman If: Rabun Randolph ..... )i Richmond .... if Rockdale [faSchley i:Screven
STATE TREASURY
STATE AID TO COUNTIES FOR ROADS YEAR ENDED JUNE 30, 1952
State Aid to Counties
Under 1945 Act
Under 1951 Act
State Road Mileage in
County
27,327.01 17,500.00 31,063.20 64,652.00 26,869.20 36,990.10 21,609.04 19,292.36 46,859.02 22,868.78 23,947.23 17,857.49 48,272.38 29,914.07 23,332.73 43,393.22 17,500.00 48,825.44 39,758.43 23,179.10 30,387.24 20,075.85 27,078.13 35,290.98 17,820.62 28,556.04 32,301.42 17,500.00 28,205.75 23,108.43 18,398.25 22,318.80 19,621.12 26,248.55 17,500.00 20,321.66 21,738.09 38,043.96 18,213.91 17,500.00 60,547.13
22,135.93 19,395.53 13,545.46 67,773.12 29,108.90 14,521.52 17,199.00 14,706.88 40,156.38 21,304.74 24,143.68 10,349.94 30,082.04 34,407.77 22,405.68 38,652.03 20,325.26 43,765.05 30,330.33 23,732.96 28,956.22 25,112.92 15,766.37 23,517.84 17,305.83 30,608.37 32,756.11 12,322.08 23,571.99 23,817.84 20,772.07 24,422.70 16,952.18 25,159.26
8,390.48 22,623.24 23,378.34 25,030.48 14,067.39 12,917.18 58,554.86
453.80 397.62 277.69 1,389.39 596.75 297.70 352.59 301.50 823.23 436.76 494.96 212.18 616.70 705.38 459.33 792.39 416.68 897.21 621.79 486.54 593.62 514.83 323.22 482.13 354.78 627.49 671.52 252.61 483.24 488.28 425.84 500.68 347.53 515.78 172.01 463.79 479.27 513.14 288.39 264.81 1,200.41
i IHH9
576
STATE TREASURY
STATE AID TO COUNTIES FOR ROADS YEAR ENDED JUNE 30, 1952
COUNTY
State Aid to Counties
Under 1945 Act
Under 1951 Act
State Road Mileage in
County
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
19,393.75 21,950.09 20,109.65 20,051.27 38,590.89 31,284.41 17,500.00 37,315.77 32,104.78 45,104.61 22,899.50 54,850.65 25,382.10 34,163.37 17,500.00 23,154.52 32,952.79 24,466.49 28,918.57 19,396.83 22,893.36 35,764.15 30,774.37 42,609.73 28,371.66 60,362.76 32,949.72 17,500.00 26,162.52 17,537.95 23,028.55 32,157.02 25,809.18 27,443.76 42,265.60
19,067.24 24,172.95 21,853.99 20,374.03 37,677.43 21,829.60 11,871.36 40,936.35 29,018.17 40,280.76 26,070.45 38,456.43 25,400.71 33,088.29 10,503.59 19,726.25 31,455.66 24,667.57 26,853.84 20,650.61 24,444.65 39,212.99 35,199.45 31,773.20 20,752.56 58,232.43 32,630.26 12,635.24 22,348.60 18,583.84 26,966.03 29,663.52 29,309.38 28,506.96 43,487.99
390.89 495.56 448.02 417.68 772.41 447.52 243.37 839.22 594.89 825.78 534.46 788.38 520.73 678.33 215.33 ; 404.40 644.86 505.70 550.51 423.35 501.13 803.89 721.611 651.37 425.44 1,193.80 668.94 259.03 458.16 380.98 552.82 608.12 600.86 584.41 891.53
Aid in Year Under 1945 Act
$ 4,817,013.03
Aid in Year Under 1951 Act
$ 4,500,000.00
State Road Mileage
92,252.72
Memo: The total State Aid to Counties for Roads Jan. 1, 1924--June 30, 1952 was
$ 97,543,701.07
577 TEACHER RETIREMENT SYSTEM
578
TEACHER RETIREMENT SYSTEM*
RECEIPTS
1951
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments
$ 2,600,000.00 1,000,000.00
1952
3,200,000.00 714,589.47
NON-INCOME
Public Trust Fund Contributions Members State (Contra Budget Fund Payment).Interest on Investment
2,338,697.27 3,277,919.29
442,489.81
3,464,696.49 4,086,881.89
696,221.44
CASH BALANCES, JULY 1st Budget Funds Public Trust Fund
Total..
3,104.67 1,536,711.92
252,705.53 741,595.51
.$ 11,199,192.96 $ 13,156,690.33
PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Rents Insurance Pensions, Benefits (To Public Trust Fund) Equipment Miscellaneous
Total Expense Payments
$
51,207.72
1,385.29
2,763.99
2,186.06
462.15
409.23 10,472.59
3,277,919.29
----
1,833.72
55,019.67 1,366.42 4,104.47 2,194.94 473.19 1.00 371.69 11,001.57 125.00
4,086,881.89 305.00 774.60
$ 3,348,640.04 $ 4,162,619.44
OUTLAYS Equipment
NON-COST Public Trust Fund Benefits, Pensions Investments
CASH BALANCES, JUNE 30th Budget Funds Public Trust Funds
Total
*From report by W. R. Osborn & Co., C. P. A.
1,759.10
1,819.06
959,492.78 5,895,000.00
1,046,419.55 6,303,941.10
252,705.53 741,595.51
2,856.50 1,639,034.68
$ 11,199,192.96 $ 13,156,690.33
:>:::
;
579
TEACHERS' RETIREMENT SYSTEM OF GEORGIA
BENEFIT FUND BALANCE SHEET AS AT JUNE 30, 1952
ASSETS
OlCURRENT ASSETS: Cash Balance with State Treasurer Cash on Deposit--Banks
Investments
$ 1,223,930.63 415,104.05
$ 1,639,034.68 31,372,941.10
$ 33,011,975.78
LIABILITIES
JCURRENT LIABILITIES:
Annuity Savings-- Active Members Special Reserve (Newnan) Lost Membership Members in Local Systems No Membership Numbers Undistributed Contributions
Balance due State of Georgia (Overdraft)-
$ 13,215,371.23 807.33
73,899.70 31,980.60 23,811.39 18,162.35
13,364,032.60 11,468.59
FUNDS:
I Annuity Reserve I Pension Reserve I Pension Accumulation
Pension Floor Fund
$ 259,823.34 178.63
19,345,695.74 30,776.88
19,636,474.59
$ 33,011,975.78
580
TEACHERS' RETIREMENT SYSTEM OF GEORGIA
W. R. OSBORN & COMPANY Certified Public Accountants
Honorable B. E. Thrasher, Jr.
Atlanta, Georgia October 15, 1952
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, 1952, and submit
herewith our report. The General Assembly of the State of Georgia in the 1943 session,
enacted the Georgia Teachers' Retirement Law, and also adopted aj constitutional amendment authorizing the State to carry out the provi-
sions of the Retirement Act, which was ratified by the people in the August, 1943, General Election. The new Constitution, adopted in the election of August, 1945, included the same provisions as the 1943 amendment. The Act also authorizes a board of trustees which is responsible for the direction thereof.
Our examination consisted of a verification of receipts and pay-
ments of the expense fund for the year under review, as hereinafter described. A comparative statement of receipts and payments for the; years ended June 30, 1952, and June 30, 1951, is presented. Cash' made available by appropriation amounted to $3,200,000.00, and by executive order amounted to $1,550,000.00; of which $835,410.53 wad lapsed June 30, 1952. Cash receipts were verified by inspection of the books of the State Treasurer in the State Treasurer's office.
Payments amounting to $77,566.61, for the year ended June 30, 1952, were verified by comparison of paid checks with the cash book; entries, and the vouchers therefor, with supporting data, were inspected.
The cash balance, $2 856.50, 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 Accountants
58]
TEACHERS' RETIREMENT SYSTEM OF GEORGIA
W. R. OSBORN & COMPANY Certified Public Accountants
Atlanta, Georgia
Honorable B. E. Thrasher, Jr.
November 15, 1952
Member of the Board of Trustees
Teachers' Retirement System of Georgia Atlanta, Georgia
Sir:
We have made an audit of the accounting records of the Teachers' Retirement System of Georgia, for the year ended June 30, 1952, and submit herewith our report.
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
I financing said system. All teachers in the public schools of the State I are automatically admissable as members and it has been determined I by the proper legal authority that all State employees actively ena| gaged in educational work are also eligible to participate.
The Board of Trustees consists of seven qualified members who are I citizens of the State of Georgia and who are not employed by the I Retirement System. If a vacancy occurs, it shall be filled for the unI expired term by the remaining trustees. The trustees serve without 1 compensation, but shall be reimbursed for all necessary expenses I that may be incurred through service on the Board of Trustees. The I Board of Trustees shall elect one of its members as chairman, and
shall also elect a secretary who is not one of its members.
The duly elected and qualified members of the Board of Trustees, as at June 30, 1952, are as follows:
Honorable B. E. Thrasher, Jr
State Auditor
Honorable Zack D. Cravey
Comptroller General and
Ex-Officio Insurance Commissioner
Dr. George M. Sparks
Member, Board of Regents Staff
Miss Maryella Camp
Classroom Teacher
Honorable J. Harold Saxon Secretary, Georgia Educa-
tional Association
Dr. Mark Smith
Superintendent, Bibb County Schools
Honorable James S. Budd
Vice-President, Citizens
and Southern National Bank,
Atlanta, Georgia
582
TEACHERS' RETIREMENT SYSTEM OF GEORGIA
The officers duly elected by the Board are as follows:
Dr. George M. Sparks Miss Maryella Camp Dr. J. L. Yaden Honorable G. E. Pittman
- Chairman .Vice-Chairman
Secretary-Treasurer Assistant Executive
Secretary-Treasurer
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, 1952. We made verifica-
tion of controls, postings of system reports to books of original entry, postings of details to system member cards, and balancing salaries paid and contributions received with control accounts. In our report, we have not made any actuarial calculations but confined our examination to the verification of the accounts. We will submit an actuarial 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, 1952, is presented. The cash balance with the State Treasurer, $1,223,930.63, was verified by the books in the State Treasurer's office.
The cash balance on demand deposit, $415,104.05, was verified by direct communication with the depositories. The account with the Citizens and Southern National Bank, Atlanta, Georgia, is secured by $500,000.00 of U. S. Treasury Bonds on deposit with the Federal Reserve Bank of Atlanta. The balances at June 30, 1952, on demand deposit, are as follows:
Citizens and Southern National Bank, Atlanta Trust Company of Georgia, Atlanta
.$ 277,289.45 137,814.60
$ 415,104.05
Investments, $31,372,941.10, represent authorized purchases of stocks and bonds, $30,158,250.00, and demand deposits, $355,000.00, in Federal Savings and Loan Associations throughout Georgia, and $859,691.10 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, for all securities under their control. The
583
TEACHERS' RETIREMENT SYSTEM OP GEORGIA
demand deposits were verified by inspection of the pass books and certificates of the Associations and are retained in the safe of the | Retirement System's office.
J LIABILITIES
The balance due the State of Georgia, $11,468.59, represents the excess amount billed for State contribution of 6.83% on State salaries reported by local systems.
The annuity savings, $13,364 032.60, represent an accumulation of contributions from members with accumulated interest on contribu, tions. Interest in the amount of $339,230.44 has been credited to the individual members for the year ended June 30, 1952.
The annuity reserve, $259,823.34, represents transfers from the annuity savings, less the annuity payments to retirants whose savings I were transferred upon retirement.
The pension reserve, $178.63, represents pensions to be paid to I retirants who did not have prior service.
The pension accumulation, $19,345,695.74, is the accumulation of \, employer contributions and State appropriations, together with ad-
justments for interest, overpayments, benefits, refunds, etc.
The pension floor fund, $30,776.88, 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, 1951, and June 30, 1952, is presented. The net income for the year under review was $8,316,639.06. The fund from the State of Georgia in the amount of $4,044,381.89 was drawn on requisitions submitted by the Retirement System. The amount estimated was greater than the amount due resulting in an overpayment by the State of Georgia for the period from July 1, 1951, to June 30, 1952, of $11,468.59.
GENERAL
The minutes of all meetings held by the Board of Trustees during the year under review were examined and found to be satisfactory.
There were 1,144 retirants receiving monthly benefits at June 30,
584
TEACHERS' RETIREMENT SYSTEM OF GEORGIA
1951. During the period under review, the following changes in status occurred:
Approved for Benefits
-
189
Terminated because of Death
48
Terminated by Lump Sum Settlements
11
Terminated because of Return to Duty
12
Terminated by Transfer to the Employees' Retire-
ment System
2
As a result, at June 30, 1952, there were 1,260 receiving benefits. Benefit payments were verified and found to be as authorized.
In the course of our examination, we found the records, with the exception of the International Business Machine Tabulating Divi-
sion, to be in good condition. Proper assurance has been given by the Administrative Officials that the machine operations will be reorganized in order to promote accurate and efficent coordination within the entire record-keeping procedure of the System.
All employees with the exception of the Treasurer, Dr. J. L. Yaden, are covered by a blanket bond of $10,000.00. The bond of the Treasurer is $25,000.00
Respectfully submitted,
W. R. Osborn & Company Certified Public Accountants
585
DEPARTMENT OF VETERANS SERVICE
586
DEPARTMENT OF VETERANS SERVICE
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments
Revenues Retained Grants from U. S. Government
..$ 700,000.00 $ 700,000.00 . (--) 201.78 (--) 103.44
137,601.55
78,764.74
Total Income Receipts
..$ 837,399.77 $ 778,661.30
NON-INCOME Private Trust Accounts
9,941.50
9,647.17
CASH BALANCES, JULY 1st
Budget Funds Private Trust Accounts
Totals
1,439.07
4,851.35 210.25
.$ 848,780.34 $ 793,370.07
PAYMENTS
EXPENSE
Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Rents Insurance Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
NON-COST
Private Trust Accounts
CASH BALANCES, JUNE 30th
Budget Funds Private Trust Accounts
Tota'.s
$ 678,249.16 $ 615,375.74
72,435.59
61,030.58
10,827.53
14,383.44
34,649.54
38,620.31
-
3,860.35
3,974.95
8,310.30
10,170.35
5,195.02
4,212.20
9,161.61
9,633.84
125.00
325.00
474.60
481.95
5,363.81
19,244.68
5,334.98
5,987.80
$ 833,987.49 $ 783,440.84
9,731.25
9,712.50
4,851.35
71.81
.
210.25
144.92
$ 848,780.34 $ 793,370.07
587
DEPARTMENT OF VETERANS SERVICE
SUMMARY
I FINANCIAL CONDITION
The Department of Veterans Service ended the fiscal year on H June 30, 1952, with a surplus of $71.81, after providing the necessary i reserve of $6,189.85 to cover outstanding accounts payable and I $144.92 held for purchase of U. S. Bonds for employees.
Assets on this date consisted of $216.73 cash in bank and $6,189.85 | reimbursements due from the Federal Government.
y AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Veterans Service || Department for the fiscal year ended June 30, 1952, was $700,000.00. I? The amount provided with which to meet expenditures approved on d budget for the fiscal year was $699,896.56, and the remaining $103.44 I of the Appropriation was lapsed to the State General Fund, as proMi vided by law.
Receipts from the Federal Government in the year amounted to ?? $78,764.74.
The $699,896.56 appropriation funds and $78,764.64 reimbursetj ments from the U. S. Government, together with $4,851.35 cash d balance at the beginning of the period, made a total of $783,512.65 'k available with which to meet expenditures approved on budget in the m year.
$783,440.84 of the available funds was expended in the year for budget-approved items of expense and $71.81 remained on hand June 30, 1952.
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the Department for the a past three years are compared in the statement following:
588
DEPARTMENT OF VETERANS SERVICE
EXPENDITURES
Personal Services Travel Expense _ Supplies Communication Services Heat, Light, Power, Water Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Pensions (To Emp. Ret. Sys.) E quipment Miscellaneous
Totals-
..$
YEAR ENDED JUNE 30th
1952
1951
1950
615,375.74 $ 61,030.58 14,383.44 38,620.31 3,974.95 10,170.35 4,212.20 9,633.84 325.00 481.95 19,244.68 5,987.80
678,249.16 $ 72,435.59 10,827.53 34,649.54 3,860.35 8,310.30 5,195.02 9,161.61 125.00 474.60 5,363.81 5,334.98
697,307.43 65,211.77 10,179.26 35,082.47 3,928.23 9,066.09 1,622.24 11,529.51 133.27 115.77 1,596.31 5,664.44
783,440.84 $ 833,987.49 $ 841,436.79
Number of Employees at June 30th
253
246
268
GENERAL
The Director of the Department is bonded in the amount of $20,000.00, the Treasurer for $20,000.00 and the Accountant for $5,000.00.
It was noted that utility bills in many instances showed balances forwarded from previous month. Bills should be paid promptly. Also, vouchers should indicate that these figures have been properly verified and are in line for payment.
Telephone bills at the Thomaston, Georgia, office did not have a statement from the Telephone Company supporting "toll service" charges and the listing as required by the Department did not tally with the amount charged. These required listings on all toll service charges should be added and checked to prevent personal calls and federal tax from being charged to the Department.
In view of the fact that communication charges are large, it would appear feasible to eliminate the wording "official business" as an explanation of a long distance call and require instead a brief but accurate description of each call.
The following telephone bills include Federal Tax, as indicated, and these amounts should be refunded to the Department of Veterans Service:
589
DEPARTMENT OF VETERANS SERVICE
Voucher No. 1443 Voucher No. 2197 Voucher No. 45 Voucher No. 100 Voucher No. 830 Voucher No. 883 Voucher No. 1262 Voucher No. 1270 Voucher No. 2614
Sandersville--as of 6-21-51 Gainesville--as of 7-26-51 Gainesville--as of 8-26-51 Macon--as of 8-16-51 Cochran--as of 9-16-51 Thoroasville--as of 9-21-51 Hawkinsville--as of 10-1-51 Newnan--as of 9-21-51 Atlanta--as of 11-16-51
$ 2.43 .74 .11
. 19.42 .58
4.10 2.80 4.02 84.47
$118.67
Statements from these respective telephone companies after the above mentioned dates did not indicate that credit had been given for the Federal Tax.
The following items from expense vouchers have been disallowed and should be refunded to the Department:
1. Vou. No. 1765, dated 11-2-51, Frederick S. Milikin Hotel registration shows Mr. Milikin and family, at $8.24 per day, for two days. Expense should have been paid on basis of single rate for hotel room.
2. Vou. No. 2998, dated 12-10-51, James C. Chappell Subsistence of $4.36 was included in hotel room charge of $16.78 on 12-7/8-51 and additional charges were itemized for subsistence on the same days. $0.93 for food and $0.50 for tips were included in hotel room charge of $5.55. Refund of $5.79 should be made to the Department.
3. Vou. No. 6908, dated 4-25-52, Billy Barrett. Hotel registration shows two people registered on April 20, 1952 at Savannah Hotel. Room rate was $7.21. One party paid $3.61 to hotel but expense account reimbursement was $7.21. A refund of $3.60 should be made to the Department.
4. 3-14-52--Julius F. Finleyson Overcharge on hotel room $2.00.
The above mentioned amounts disallowed on expense accounts were called to the attention of the individuals and have been refunded to the Department since June 30, 1952, and will be reported as received in the next fiscal year audit.
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 Auditor's office during this examination and throughout the year.
591
FRANKLIN D. ROOSEVELT WARM SPRINGS
MEMORIAL COMMISSION
592
FRANKLIN D. ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION*
RECEIPTS
1951
INCOME FROM STATE REVENUE ALLOTMENTS
Revenues Retained
Donations
$
Earnings from Services
59,375.25
Total Income Receipts_
59,375.25 $
1952
20,000.00 74,957.46 94,957.46
NON-INCOME Private Trust Accounts,
12,019.99
13,744.53
CASH BALANCES, JULY 1st Budget Funds Private Trust Accounts
Total
5,309.15 660.74
7,453.09 1,721.54
$
77,365.13 $ 117,876.62
PAYMENTS
EXPENSE Personal Services . Travel Supplies, Materials Communication Heat, Lights, Power, Water Publications Repairs Rents Insurance Miscellaneous
Total Expense Payments..
OUTLAYS Lands, Improvements Contracts Equipment --
NON-COST Private Trust Accounts
CASH BALANCES, JUNE 30th Budget Funds Private Trust Accounts
Total
"From report by W. R. Osbom & Co., C. P. A.
38,764.98 507.67
2,919.59 911.09
1,087.58 5,129.17 2,324.48
67.90 782.37 556.46
53,051.29 $
41,975.83 324.94
3,055.41 574.59
1,056.29 11,320.93
1,720.68 22.00
1,590.92 450.65
62,092.24
331.90 3,848.12
19,779.75 3,933.99
10,959.19
15,466.07
7,453.09 1,721.54
77,365.13 $
16,604.57 117,876.62
593
FRANKLIN D. ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION
BALANCE SHEET AS AT JUNE 30, 1952
ASSETS
Current Assets: CashBudget Fund On Hand _ On Deposit Private Trust Funds On Deposit
Inventories, Merchandise for Resale
Total Current Assets
Prepaid Expenses: Insurance
Fixed Assets--at Cost: Land and Land Improvements Buildings and Structures Equipment and Fixtures Roads and Bridges
Less--Reserves for Depreciation
13,170.50 3,034.07
400.00
16,204.57 13,773.65 30,378.22
834.94
47,485.61 74,260.56 33,442.22
897.10
156,085.49 12,009.39
$
144,076.10 175,289.26
LIABILITIES
Current Liabilities: Trust Funds Accounts Payable for Outlay, Merchandise for Resale and Operating Expenses
P
.00
1,047.87
Total Current Liabilities
1,047.87
deferred Liabilities: State Treasurer
200,000.00
Surplus:
Available Funds (Deficit)
$(--) 169,834.71
Invested in Land, Land Improvements, Build-
ings, Equipment, Roads and Bridges
144,076.10
(--)25,758.61
? 175,289.26
594
FRANKLIN D. ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION
W. R. OSBORN & COMPANY Certified Public Accountants
Atlanta, Georgia September 3, 1952
Franklin D. Roosevelt Warm Springs Memorial Commission
State of Georgia Atlanta, Georgia
Gentlemen:
We have made an audit of the records of Franklin D. Roosevelt 1( Warm Springs Memorial Commission of the State of Georgia, for the year ended June 30, 1952, 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 deeds to property of the Warm Springs Foundation, at Warm Springs, Georgia, for the State of Georgia, and to develop and maintain a memorial to perpetuate the memory of the late Franklin D. Roosevelt. The Commission was I granted a perpetual existence and received the deeds on behalf of the
State of Georgia on June 26, 1947.
The original seventeen members were appointed by the Honorable j Ellis Arnall, Governor, and were sworn in, September 23, 1946. The I present members and the expiration dates of their respective terms G
are as follows:
Member of Board
Expiration Date
C. F. Palmer
-
F. W. Allcorn, Jr
N. Baker Maddox
Max L. Segall Earl Staples R. Eve G. Clarence Thompson
J. J. Baggett Cason J. Calloway Miss Lucy R. Mason R. Carter Pittman R. W. Woodruff Ivan Allen, Sr John A. Sibley
1-1-53 1-1-53 1-1-53
1-1-53 1-1-53 1-1-54 1-1-54
1-1-56 1-1-56 1-1-56 1-1-56 1-1-56 1-1-58 1-1-58
595
FRANKLIN D. ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION
L. J. Moore W. T. Bennett T. W. Starlin
1-1-58 " 1-1-58
1_1_58
Officers duly elected by the Board are as follows:
C. F. Palmer Basil O'Conner Clarence Thompson J. E. Smenner
; Chairman ....Honorary Chairman
Vice Chairman ....Secretary and Treasurer and
General Manager
On August 31, 1951, Mr. J. E. Smenner was elected as Secretary I and Treasurer and General Manager. There was one change in the to. commissioners during the year ended June 30, 1952. Mrs. John B.
m Guerry, whose appointment was made for service as a commissioner J until January 1, 1953, was unable to continue, and Mr. F. W. Allcorn, ffljJr., of Warm Springs, Georgia, was appointed to fill the unexpired :aj term.
Our audit consisted of a verification of the asset and liability J accounts at June 30, 1952, as hereinafter described. We also reviewed at and verified the receipts and payments for the year then ended.
IC OPERATIONS
Profits from operations resulted in a net profit of $37,284.16 for 'dthe year ended June 30, 1952, as compared with $2,502.10 for the i< previous year.
BASSETS
Cash on hand, $400.00, was verified by count and cash on deposit, il$16,204.57, was verified by certificates obtained from the depositories. Cash on deposit was as follows:
Trust Company of Georgia, Atlanta, Georgia Manchester Federal Savings and Loan Association,
Manchester, Georgia Bank of Manchester, Manchester, Georgia
$
750.00
10,100.37 5,354.20
? 16,204.57
Inventories of resale merchandise, $13,773.65, represent merchandise items on hand at June 30, 1952, which were on hand for resale in the Souvenir Shop and Cafe, located on the grounds of the Little White House. The inventories were taken and priced by employees of the Commission and were not verified by us.
596
FRANKLIN D. ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION
Prepaid expenses, $834.94, represent insurance premiums applicable to the period subsequent to June 30, 1952.
Fixed assets are stated at cost, $156,085.49, with adequate reserve for depreciation in the amount of $12,009.39.
Additions to land and equipment are as follows:
Payments Accounts Payable-
June 30, 1952 June 30, 1951
$ 23,713.74 L
12.13 (--) 111.35 (-)
99.22
$ 23,614.52
In connection with the purchases of land, the Warm Springs Foundation conveyed title, by gift, to the Commission on the land] known as the Roosevelt Farm. This is described as part of land lot No. 108 and all of land lots No. 109 and No. 110, of Meriwether County, Georgia. The Commission now holds title to all the land formerly owned by the late Frankin D. Roosevelt, except such parcels of land that are a part of the Warm Springs Foundation.
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, 1952.
Trust Fund Liabilities are as follows:
None
Accounts Payable for Commitments are as follows:
Outlay Resale Merchandise Operating Expenses
$
12.13 651.35 384.39
1,047.87
Deferred liabilities, $200,000.00, to the State Treasurer, represent an appropriation approved January 31, 1946. The appropriation is treated as a loan and is to be repaid to the State of Georgia from the first funds available for this purpose.
-"*
597
FRANKLIN D. ROOSEVELT WARM SPRINGS MEMORIAL COMMISSION
[f GENERAL In our audit report for the year ended June 30, 1951, comments
were made regarding the handling of the March of Dimes contribuI tions made at the "Wishing Well," located on the grounds of the Little 1 White House. The method of handling such contributions was J changed. The funds collected daily are treated in the same manner las other trust funds and a remittance is made to the March of Dimes each month.
Respectfully submitted, W. R. Osborn & CompanyCertified Public Accountants
599
BOARD OF WORKMEN'S COMPENSATION
600
BOARD OF WORKMEN'S COMPENSATION
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments, Lapses
Transfers Other Spending Units
..$ 160,000.00
(--) 4,678.26 (--) 6,999.96
Earnings
Total Income Receipts
..$ 148,321.78
$ 160,000.00 (--) 1,862.19 | (--) 6,999.96 W 320.31 ]
$ 151,458.16
NON-INCOME Private Trust Accounts
1,980.41
1,624.67
CASH BALANCES, JULY 1st
Budget Funds Private Trust Accounts
Totals
1,394.01 86.13
2,303.28 66.25
..$ 151,782.33 $ 155,452.36
PAYMENTS
EXPENSE
Personal Services Travel Supplies, Materials Communication Publications Repairs Rents Insurance Pension Benefits Equipment Miscellaneous --
Total Expense Payments
NON-COST
Private Trust Accounts
CASH BALANCES, JUNE 30th
Budget Funds Private Trust Accounts
Totals.
129,497.76 5,876.29 2,708.48 3,754.98 483.21 558.60 22.17 60.00 907.20 3,158.82 385.00
131,886.73 5,328.99 2,727.44 4,267.78 1,206.06 529.33 20.00 166.50 623.00 5,767.55 145.00
..$ 147,412.51 $ 152,668.38
2,000.29
1,609.67
2,303.28 66.25
1,093.06 81.25 L
..___$ 151,782.33 $ 155,452.36;
601
BOARD OF WORKMEN'S COMPENSATION
SUMMARY
FINANCIAL CONDITION
The State Board of Workmen's Compensation ended the fiscal year on June 30, 1952, with a surplus of $1,093.06 available for operations, subject to budget approvals, and reported no outstanding accounts payable or other liabilities.
$81.25 was on hand on this date in trust funds for purchase of U. S. Bonds for employees from deductions from salaries for that purpose.
REVENUE COLLECTIONS
This Board is the revenue collecting agency for assessments on employers electing to come under the provisions of the Workmen's Compensation Act, as provided by law.
In the fiscal year ended June 30, 1952, $161,167.43 was collected after deductions for refunds and adjustments, all of which was transferred 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, 1952, was $160,000.00.
The amount provided with which to meet expenditures approved on budget for the fiscal year was $158,137.81, and the remaining $1,862.19 of the appropriation was lapsed to the State General Fund, as provided by law.
In addition to the funds provided, $320.31 was received from sale of books and photographic fees, making total income $158,458.12.
From the $158,458.12 income received, $6,999.96 was transferred to the Capitol Square Improvement Committee for rent on space used Bin the State Office Building. This transfer reduced net income for nthe operating cost of the Workmen's Compensation Board to $151,3458.16 for the year.
The $151,458.16 net income and the $2,303.28 cash balance at the sbeginning of the fiscal year made a total of $153,761.44 available.
$152,668.38 of the available funds was expended in the year for Jbudget-approved items of expense and $1,093.06 remained on hand
602
BOARD OF WORKMEN'S COMPENSATION
June 30, 1952, and will be available for expenditure in the next fiscal period, subject to budget re-approvals.
COMPARISON OF OPERATING COSTS
Expenditures for operating costs the past three years are compared in the statement following:
YEAR ENDED JUNE 30th
1952
1951
1950
Personal Services Travel Supplies Communication Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Pensions Equipment Miscellaneous
-$ 131,886.73 $ 129,497.76 $ 120,628.36
5,328.99
5,876.29
5,982.62
-
2,727.44
4,267.78
2,708.48 3,754.98
1,951.28 3,865.29
1,206.06
483.21
496.15
529.33
558.60
191.09
20.00
22.17
145.00
166.50
60.00
60.00
-
623.00
5,767.55
907.20 3,158.82
1,975.34
145.00
385.00
280.00
Totals
-$ 152,668.38 $ 147,412.51 $ 135,575.13
Number of Employees on Payroll June 30
39
38
38
GENERAL
The Chairman, Directors, Secretary-Treasurer and the Assistant Secretary-Treasurer are each bonded in the amount of $10,000.00.
It was noted that in numerous instances license numbers were omitted from mileage tickets, and there were no hotel bills attached to expense vouchers. Vouchers should be complete to support expense payments.
Books and records of the Board were found in excellent condition, all receipts disclosed by examination were properly accounted for and expenditures were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the Board for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
^iMaBaBlCIP
603
UNIVERSITY SYSTEM OF
GEORGIA
604
UNIVERSITY SYSTEM OF GEORGIA ALL UNITS (CONSOLIDATION)
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments
Transfers Other Spending Units: State Game and Fish Commission _ State Department of Public Health State Department of Education University System Public Trust Funds
Revenues Retained: Grants U. S. Government Grants Counties Donations Earnings, Educational Services . Earnings, Development Services
5,178,000.00 1,092,000.00
6,530.55 178,373.01 101,507.58
1,906,536.20 150,046.80 737,411.31
11,796,760.20 361,804.84
7,265,000.00 5,368,000.00
8,000.00 31.40
141,031.98 42,321.85
1,775,185.11 226,330.37 524,472.38
10,704,544.86 394,533.67
Total Income Receipts
.$ 21,508,970.49 $ 26,449,451.62
NON-INCOME
Public Trust Funds Gifts for Principal Investments Income on Investments Transfers to Budget Funds
Total Public Trust Funds Private Trust Funds
Total Non-Income Receipts
$ 39,550.78 981,988.40 371,320.72
(--) 101,507.58
$ 582,152.61 942,794.01 250,555.82
(--) 42,321.85
$ 1,291,352.32 $ 1,733,180.59
3,644,208.72
2,883,127.55
..$ 4,935,561.04 $ 4,616,308.14
CASH BALANCES, JULY 1st
Budget Funds Public Trust Funds Private Trust Funds
Total Cash Balances
Totals
.$ 3,693,504.13 323,699.66 368,342.75
3,868,698.58 308,753.79 498,813.60
..$ 4,385,546.54 $ 4,676,265.97
$ 30,830,078.07 $ 35,742,025.73
605
UNIVERSITY SYSTEM OF GEORGIA ALL UNITS (CONSOLIDATION)
PAYMENTS
!EXPENSES Personal Services Travel ._ Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Rents Insurance Indemnities Pensions, Benefits Equipment Miscellaneous
Total Expense
1951
1952
$ 13,171,974.67 $ 14,332,709.48
587,438.89
610,516.43
3,176,284.90 3,188,743.92
152,716.34
165,793.55
490,380.68
544,113.19
193,661.28
220,324.36
245,095.54
282,762.13
596,633.94 1,210,981.70
318,911.40
209,285.29
467.10
2,217.10
152,393.78
256,565.65
784,990.46 1,070,456.82
:
298,448.87
278,249.46
$ 20,169,397.85 $ 22,372,719.08
[OUTLAYS
Lands, Improvements Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Rents Repairs Contracts Equipment
Total Outlay
$ 37,018.96 $ 250,665.46
1,203.22
65.42
72,594.18
68,715.94
71.00
96.00 (--) 731.45
172.24
1,052.08
710.82
67,576.66
54,441.44
673,871.75
763,755.61
311,063.30
124,351.16
$ 1,164,378.19 $ 1,262,315.66
ION-COST
Public Trust Funds Investment Expenses, Objects of Trust Pensions, Benefits
Total Public Trust Funds H Private Trust Funds
Total Non-Cost
$ 1,294,780.40 $ 1,706,996.92
11,517.79
32,389.37
3,992.24
$ 1,306,298.19 $ 1,743,378.53
3,513,737.87
2,811,383.61
$ 4,820,036.06 $ 4,554,762.14
606
UNIVERSITY SYSTEM OF GEORGIA ALL UNITS (CONSOLIDATION)
PAYMENTS
1951
1952
CASH BALANCES, JUNE 30th
Budget Funds Public Trust Funds Private Trust Funds
Total Cash Balance
Total Payments
._$ 3,868,698.58 308,753.79 498,813.60
6,683,115.46 298,555.85 570,557.54 I
.$ 4,676,265.97 $ 7,552,228.85 I
..$ 30,830,078.07 $ 35,742,025.73 I
607
UNIVERSITY SYSTEM REGENT'S OFFICE
608
UNIVERSITY SYSTEM OF GEORGIA REGENTS' OFFICE
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation Budget Balancing Adjustments
Transfers Other Spending Units
$ 5,178,000.00 1,092,000.00
(--)6,131,432.00
Revenues Retained Earnings, Educational Services
6,171.92
$ 7,265,000.00 5,368,000.00
(- -) 10,952,486.15
34.00
Total Income Receipts
$
144,739.92 $ 1,680,547.85
NON-INCOME Private Trust Accounts
1,192,441.21
683,527.34
CASH BALANCES, JULY 1st Budget Funds
Totals
PAYMENTS
EXPENSE Personal Services . Travel Supplies, Material Communication ,, Publications Repairs Rents Insurance Equipment Miscellaneous
Total Expense Payments
576,873.13
132,585.98
..$ 1,914,054.26 $ 2,496,661.17
95,341.39 7,700.24 4,357.69 2,735.39 2,128.20 172.76
358,680.96 573.97 22.50
117,313.97
93,873.26 8,700.73 3,630.47 3,173.58 3,687.14 240.65
963,872.62 452.72! 366.64
157,280.09
..$ 589,027.07 $ 1,235,277.90
OUTLAYS
Lands, Buildings Personal Services
81,113.69
NON-COST Private Trust Accounts _
1,192,441.21
683,527.34
CASH BALANCES, JUNE 30th
Budget Funds __
_
Totals
132,585.98
496,742.24
..$ 1,914,054.26 $ 2,496,661.17
609
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, 1952, with a surplus of $6,254.77, after providing reserves as follows:
For Allotments due Units For Graduate Education For Plant Improvements For Soil Conservation
$360,146.08 4,094.50
106,358.43 20,187.03
$490,786.04
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, 1952, was $6,765,000.00. This was increased to $9,808,425.00 by transfer of $3,043,425.00 from the State Emergency Fund to meet expenditures given budget approval, as provided by law.
Appropriation for plant improvements was $500,000.00 for the year ended June 30, 1952, which was increased to $2,824,575.00 by transfer of $2,324,575.00 from the Emergency Fund.
The $12,633,000.00 funds provided together with $34.00 received from sales and other sources, made total receipts for the year $12,633,034.00.
Transfers to the several branches of the University System by the Regents amounted to $10,952,486.15, as detailed in the within report, which left $1,680,547.85 income available for operations.
The $1,680,547.85 income and the $132,585.98 cash balance at the beginning of the period made a total of $1,813,133.83 available with which to meet expenditures approved on budget for the fiscal year.
$1,235,277.90 of the available funds was expended for budget approved items of expense in the year, $81,113.69 was paid for land, buildings and improvements and $496,742.24 remained on hand June 30, 1952.
Of the $496,742.24 cash balance remaining on hand, $490,786.04 is reserved for allotments, as referred to in the first paragraph of
610
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
this Summary and the remainder will be available for expenditure in the next fiscal period, subject to budget re-approvals.
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the Regents' Office for the past three years are compared in the statement following:
YEAR ENDED JUNE 30th
BY ACTIVITY
1952
1951
1950
Central Office
$
Fire Safety Program
Testing and Guidance
Plant Funds
Soil Conservation
Regional Education Council
Graduate Education for Negroes
University System Survey
Job Evaluation
87,375.09 4,650.28 1,647.53 1,044,830.79 20,919.66 36,250.00 120,718.24
78,477.98 $
79,015.35
375,345.58 18,023.19 28,750.00 88,430.32
15,870.12 19,250.00 61,728.17 42,727.90
3,990.29
Totals
.$ 1,316,391.59 $ 589,027.07 $ 222,581.83
BY OBJECT
Personal Services
$
Travel Expense
Supplies
Communication Services
Printing, Publications
Repairs
Rents--Central Office
Rents--Buildings (University
Building Authority)
Insurance and Bonding
Equipment
Miscellaneous
93,873.26 $ 8,700.73 3,630.47 3,173.58 3,687.14 240.65 6,150.96
957,721.66 452.72 366.64
157,280.09
Total Expense Payments..? 1,235,277.90 $
95,341.39 $ 7,700.24 4,357.69 2,735.39 2,128.20 172.76 6,150.96
352,530.00 573.97 22.50
117,313.97
589,027.07 $
111,560.45 8,150.49 1,893.35 3,278.54 9,362.60 55.47 6,170.46
353.8(1 644.50 81,112.17
222,581.8S
OUTLAY
Land, Bldgs. & Improvements
81,113.69
Total Cost Payments _$ 1,316,391.59 $
589,027.07 $
222,581.83
Number of Employees at June 30th
14
13
14
611
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
The payment of rent to the University Building Authority the past two years has been the principal factor in increasing cost payments. This payment represents rent paid by the Regents on buildings being erected and to be erected at the various units of the University System by the University System Building Authority and leased to the University System by the Authority.
GENERAL
Official bond of the Secretary is in the amount of $25,000.00 and that of the Treasurer $50,000.00.
Payment by the Board of Regents for liability insurance on buildings owned by the University Building Authority is an improper expendture by the Board of Regents under State law and under an opinion of the Attorney General holding that the State cannot purchase liability insurance from State funds. Refund of $298.57 payments made in the period covered by the within report, together with any like payment made since July 1, 1952, should be obtained from the University Building Authority and if such insurance is required by the Authority the Regents should pay rental to the Authority with the request that they, a corporation, carry the necessary insurance.
All receipts disclosed by examination have been accounted for and expenditures for the period under review were within the limits of budget approvals and supported by proper voucher, except as noted.
Appreciation is expressed to the officials and staff of the Regents' Office for the cooperation and assistance given the State Auditor's Office during this examination and throughout the year.
612
REGENTS OF THE UNIVERSITY SYSTEM OF GEORGIA
ANALYSIS OF ALLOTMENTS TO UNITS OF UNIVERSITY SYSTEM
YEAR ENDED JUNE 30, 1952
Funds Held
For Units
Education
Plant
(Incl. in
SENIOR COLLEGES
and General Col. 1
Funds Col. 2
Col. 1 as of 6-30-1952)
University of Ga.--Athens __$ Special Allot.--Int. Payment
Univ. of Ga.--Atlanta Div. _ Univ. of Ga.--Gen. Extension. Ga. Inst. of Tech.--Atlanta.Ga. State College for Women--
Milledgeville Ga. Teach. Col.--Statesboro Med. Col. of Ga.--Augusta No. Ga. College--Dahlonega-- Valdosta State Col.--Valdosta JUNIOR COLLEGES Abraham Baldwin Agri. Col.--
Tifton Ga. Southwestern College--
Americus Mid. Ga. College--Cochran.-Sou. Ga. College--Douglas.... West Ga. College^-Carrollton_
1,925,000.00 $ 8,000.00
450,000.00 55,000.00 560,000.00
459,000.00 270,000.00 550,000.00 268,000.00 148,000.00
118,000.00
90,000.00 91,000.00 111,000.00 122,000.00
651,843.00 $
22,000.00
477,500.00
105,500.00 58,500.00 34,976.00 90,400.00 46,648.00
89,877.15
45,366.00 45,000.00 40,900.00 43,265.00
96,808.24
19,519.97 26,662.18
.00
39,929.97 27,024.42
.00 6,247.77 8,680.59
.00 )(
4,042.41 |j .00 l(
10,074.14 J 11,524.43 U
NEGRO COLLEGES Albany State Col.--Albany...... Ft. Valley State Col.--Ft. Valley Savannah State Col.--Savannah
225,000.00 290,000.00 410,000.00
51,250.00 161,133.00 98,600.00
11,218.43 b .00
.oo p
EXPERIMENT Agri. Extension Serv.--Athens Agri. Exp. Station, Gen.-- Athens Col. Exp. Station--Athens Ga. Exp. Station--Experiment Ga. Coastal Plains Exp. Station--Tifton
650,000.00
239,340.00 201,160.00 216,450.00
256,050.00
.00
.00 16,000.00 145,728.00
15,000.00
.00
283.18 .00 I .00 I
6,500.83 B.
Total Allotment-- Educational and General $ 8,705,000.00
Special Allotment for
Interest
$
Plant Funds
Portion of Educ. and General Allotment Col. 1, above, on hand in Regents' Bank Account for Unit
8,000.00 $ 2,239,486.15
$ 268,516.56
613
UNIVERSITY SYSTEM ALBANY STATE COLLEGE
ALBANY
614
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGE, ALBANY
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENT
Transfers Other Spending Units
$ 144,550.00
Revenues Retained Grants, U. S. Gov.
( -) 5,000.00
Earnings, Educational Services
166,160.43
Total Income Receipts _. NON-INCOME
Public Trust Funds Investments Income on Investments __
Private Trust Accounts CASH BALANCES, JULY 1st
Budget Funds Public Trust Funds Private Trust Accounts
_$ 305,710.43 $
442.50 7,066.46 20,246.27
36,048.41 1,049.94 2,024.95
276,250.00
167,945.63 444,195.63
648.34 4,792.59 23,140.36
24,551.37 6,741.56; 705.34
Totals
PAYMENTS
$ 372,588.96 $ 504,775.19
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
Repairs
--
Equipment
-
NON-COST
Public Trust Funds
Investments
Private Trust Accounts __.
CASH BALANCES, JUNE 30th
Budget Funds
Public Trust Funds
Private Trust Accounts
198,064.26 2,386.26
77,123.12 2,172.49 8,417.95 3,087.74 4,720.27 916.11 7,023.51
5,982.74 3,374.67
237,004.50 4,005.921
83,701.35 2,574.98 8,228.03 4,869.711 26,309.81 1,075.88 1,742.48 154.141 15,720.79 1,250.51
..$ 313,269.12 $ 386,638.10
-) 4,950.00 7,163.00 1,725.35
1,817.34 21,565.88
24,551.37 6,741.56 705.34
1,968.17 22,915.53 I
82,108.90 i 10,214.32 1
930.17 I
Totals.
...-$ 372,588.96 $ 504,775.19
615
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGE, ALBANY
CURRENT BALANCE SHEET JUNE 30, 1952
ASSETS
CASH ASSETS Available Cash Education and General Fund Auxiliary Enterprises Public Trust Funds Agency or Private Trust Funds
Accounts Receivable Education and General L Auxiliary Enterprises Agency Accounts
Trust Fund Investments Student Loans Equity--Post Office Equip.
82,032.95 75.95
10,214.32 930.17
8,381.51 11,398.02
1,461.75
2,259.17 885.50
93,253.39 21,241.28 3,144.67
LIABILITIES
$ 117,639.34
CASH LIABILITIES Accounts Payable and Purchase Orders Outstanding
Education and General--Regular Education and General--Plant Improve-
ments Auxiliary Enterprises
RESERVES Education and General Unearned Income Application Deposits Contracts Negotiated Plant Improvements ..
10,284.25 5,060.00 8,500.00 23,694.67 $
4,228.55 1,101.95 15,092.84 $
47,538.92
20,423.34
Auxiliary Enterprises--Unearned Inc. Public Trust Fund _ A Agency or Private Trust Fund
SURPLUS OR DEFICIT Education and General--Surplus Auxiliary Enterprises--Deficit .._
3,120.60 13,358.99 2,391.92
37,545.04 (-) 6,739.47
66,410.43 30,805.57
$ 117,639.34
Note: Bookstore Inventory of $2,690.18 not included with the assets.
616
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, 1952, with a surplus of $37,545.04 in the Educational and General Fund and a deficit of $6,739.47 in the Auxil- 1 iary Enterprise account, making a net surplus of $30,805.57, after providing the necessary reserve of $20,423.34 to cover outstanding accounts payable and purchase orders and reserving $66,410.43 for trust and agency funds, unearned income and funds for plant improvements.
A summary of the accounts receivable is shown in this report, with a detailed statement of these amounts on file in this office. The officials of the College have been negligent in allowing the accounts to go uncollected. The accounts shown as due from the Veterans Administration for back years were not properly presented to that agency for payment or they would have been settled before this date. The accounts shown as Athletic Association, totaling $11,340.67, were to have been settled by athletic scholarships, but the athletic funds available have not been sufficient to warrant the granting of such scholarships. The officials extending credit or granting scholarships beyond the ability to pay should be held personally responsible for the collection of these accounts.
The dining hall was operated at a loss during the period covered by this examination, which caused the auxiliary enterprises fund to have a deficit of $6,739.47 at the end of the period, as compared to a surplus of $832.77 at the close of the preceding fiscal year. A statement of the book store operations is shown herein. Other auxiliary enterprises were operated within the income received from the activity.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet the year's educational and general operating expenses amounted to $353,575.94 and was provided by allotment of $276,250.00 made to the College by the Regents of the University System, and $77,325.94 from fees and rents collected in the period.
The $353,575.94 income provided and the $23,132.03 cash balance
617
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGE, ALBANY
at the beginning of the period made a total of $376,707.97 available with which to meet educational and general costs in the year.
$294,675.02 of the available funds was expended for educational and general operating expenses and $82,032.95 remained on hand June 30, 1952, the end of the fiscal year.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES AVAILABLE INCOME AND OPERATING COSTS Income from operation of the auxiliary enterprises in the year
was $90,619.69, of which $15,692.66 was from dormintory rents, $6,288.58 veterans housing, $69,427.67 from dining halls, and $80.00 from other sources, less a loss of $869.22 in book store cash operations for the period.
The $90,619.69 net income and the $1,419.34 cash balance at the i beginning of the fiscal year made a total of $92,039.03 available.
$91,963.08 of the available funds was expended in the year for current operating expenses of the auxiliary enterprises, leaving a cash balance on hand June 30, 1952, of $75.95.
COMPARISON OF OPERATING COSTS Expenditures for all activities at the College for the past three
J years are compared in the following statement:
YEAR ENDED JUNE 30th
BY ACTIVITY
1952
1951
1950
EDUCATIONAL AND GENERAL Admin, and General
I Plant Operations I Library I Instruction i Summer School
Extension Plant Improvements
65,048.91 36,663.43 15,601.23 127,396.40 25,272.02
1,211.00 23,482.03
52,739.74 37,136.29 10,709.10 99,191.07 19,618.13 4,835.25 8,938.35
46,404.44 26,377.02 10,751.64 100,612.45 21,074.99 4,729.07
Total Edc. and General-..! 294,675.02 $ 233,167.93 $ 209,949.61
J AUXILIARY ENTERPRISES Dormitories Dining Halls Veterans Housing Book Store
13,501.06 73,786.98 4,206.96
468.08
12,919.07 68,744.97 6,742.82
632.68
11,603.42 65,605.43 4,834.03
256.83
Total Aux. Enterprises....$ 91,963.08 $ 89,039.54 $ 82,299.71
Total Cost Payments $ 386,638.10 $ 322,207.47 $ 292,249.32
618
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGE, ALBANY
BY OBJECT
Personal Services _ Travel Expense Supplies, Materials Communication Heat, Light, Power, Water.. Printing, Publicity Repairs, Alterations Rents Insurance, Bonding Pensions--To Retirement Sys. Equipment Miscellaneous
$
OUTLAY Land, Buildings, Improvements
Total Cost Payments $
YEAR ENDED JUNE 30th
1952
1951
1950
237,004.50 4,005.92 83,701.35 2,574.98 8,228.03 4,869.71 26,309.81 1,075.88 1,742.48 154.14 15,720.79 1,250.51
198,064.26 2,386.26 77,123.12 2,172.49 8,417.95 3,087.74 4,720.27 916.11 7,023.51
5,982.74 3,374.67
192,695.96 2,382.70 J/ 65,197.86 ] 1,901.96 1 8,540.01 2,274.69 J 6,103.05 I 948.911 462.04 1
9,022.75 1 2,719.39 J
386,638.10
313,269.12 $ 292,249.32
386,638.10 $
8,938.35 322,207.47 $
292,249.32
Number of Employees June 30-
Average Student Enrollment: Fall Quarter Winter Quarter Spring Quarter
Average--Regular Term-
Summer School
Cost Payments--Regular Term
Fall, Winter, Spring Quarters
Expense
$
Outlay
Total Cost--Reg. Term....-$ Summer School Cost Payments
Total Cost Payments $
Annual Student Per Capita Cost Regular Term Fall, Winter, Spring Qtis.: Expense Outlay
68
469 474 470 471 592
361,366.08 $ 361,366.08 $
25,272.02 386,638.10 $
767.23 $
767.23 $
63
452 453 454 453 666
293,650.99 $ 8,938.35
302,589.34 $ 19,618.13
322,207.47 $
648.24 19.73
667.97 $
62 445 453 436 445 619
271,174.38
271,174.33 21,074.99
292,249.32
609.38
609.38
619
UNIVERSITY SYSTEM OF GEORGIA
ALBANY STATE COLLEGE, ALBANY
PUBLIC TRUST FUNDS
Public Trust Funds held by the College on June 30, 1952, amounted to $13,358.99, and consisted of $10,214.32 cash in bank, $2,259.17 student loans and $885.50 equity in Post Office equipment.
Receipts in the year were $4,730.80 from sale of land, $61.79 interest earned and $648.34 collected on investments, a total of $5,440.93, which with a cash balance of $6,741.56 on hand at the beginning of the year made $12,182.49 available.
Of this $12,182.49 Public Trust Funds, $1,968.17 was loaned to students and $10,214.32 was on deposit in bank at June 30, 1952.
The investment of $1,000.00 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. $114.50 was paid on this during the period covered by the within report, reducing the investment to $885.50.
t GENERAL
All employees of the College are under schedule bond in the amount 1 of $10,000.00.
All receipts disclosed by examination have been accounted for : and expenditures for the period under review were within the limits
of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the College for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
621
UNIVERSITY SYSTEM GEORGIA SOUTHWESTERN COLLEGE
AMERICUS
M
622
UNIVERSITY SYSTEM OF GEORGIA GEORGIA SOUTHWESTERN COLLEGE, AMERICUS
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
$ 85,633.00 $
Revenues Retained
Grants, U. S. Gov.
(--) 4,000.00
Earnings, Educational Services
116,895.87
Total Income Receipts NON-INCOME
Public Trust Funds Income Investments
Private Trust Accounts CASH BALANCES, JULY 1st
Budget Funds Public Trust Funds Private Trust Accounts
..$ 198,528.87 $
1,298.66 1,776.39 16,194.15
25,454.52 5,699.19 1,435.05
Totals
$ 250,386.83 $
PAYMENTS
135,366.00
70,980.19 206,346.19
1,289.14 2,133.54 10,055.53
12,263.75 3,073.66 1,714.14 236,875.95
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
NON-COST Public Trust Funds Investments Expense, Objects of Trust .,, Private Trust Accounts
CASH BALANCES, JUNE 30th Budget Funds Public Trust Funds Private Trust Accounts
Totals
124,514.12 1,152.89
45,816.86 1,661.22 6,817.75 2,837.28 16,129.09 326.00 6,523.18 90.96 9,248.86 601.42
116,190.99 944.45
42,244.06 1,606.44 5,371.86 1,321.52 5,740.63 333.001 1,459.33 83.38 6,311.62 : 587.48 j
.$ 215,719.64 $ 182,194.76
(--) 4,000.00
5,692.00 8.58
15,915.06
2,611.50 3.30
10,289.70
12,263.75 3,073.66 1,714.14
36,415.18 3,881.54 1,479.97
.$ 250,386.83 $ 236,875.95
623
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, 1952, with a surplus of $5,740.42 in its educational and general fund after providing the necessary reserves of $2,376.38 for accounts payable and purchase orders outstanding, $647.00 unearned income or fees collected for summer school, and $14,246.67 [< plant funds for improvements.
AUXILIARY ENTERPRISES Surplus available for operation of the dining halls, dormitories
and other auxiliary enterprises at the College on June 30, 1952, was $12,083.48, after providing reserve of $1,554.43 for accounts payable and purchase orders outstanding.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE INCOME AND OPERATING COSTS Allotment to the College by the Board of Regents in the year ended
June 30, 1952, for educational and general operations was $90,000.00, and for plant improvements $45,366.00.
In addition to the funds provided through allotment, $17,327.90 a was received from fees and tuition, $450.00 from rents, and $72.99 ci from sale of scrap iron, making total receipts in this account $153,i|216.89.
The $153,216.89 income and the $4,859.20 cash balance at the beginning of the period made total funds available $158,076.09 with which to meet the year's operating expenses for educational and general purposes.
$135,070.62 of the available funds was expended for the current expenses of educational and general activities at the College and $23,005.47 remained on hand June 30, 1952, the end of the fiscal year.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES AVAILABLE INCOME AND OPERATING COSTS Auxiliary Enterprises income from earnings in the year was $53,-
129.30, of which $10,276.24 was from dormitories, $37,950.01 from
HH
624
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE, AMERICUS
dining halls, $1,517.51 net sales of the bookstore, $1,493.79 from veterans apartments, $1,086.75 from dwelling house, and $805.00 from sale of one dwelling house.
The $53,129.30 income and the $7,404.55 cash balance at the beginning of the year made a total of $60,533.85 funds available for operation of the auxiliary enterprises at the College in the year ended June 30, 1952.
$47,124.14 of the available funds was expended for cost of operating the auxiliary enterprises in the year and $13,409.71 remained on hand June 30, 1952.
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
1952
1951
1950
EDUCATIONAL AND GENERAL
Administration
$
Plant--Maintenance
Plant--Improvement
Library
Instruction
Student Welfare
29,204.73 $ 24,844.33 31,209.07 4,223.48 41,163.44
4,425.57
30,039.27 29,783.11 20,133.00 4,284.79 48,211.24
4,540.57
31,327.99 31,253.28
3,879.12 48,278.35 4,041.57
Totals
$ 135,070.62 $ 136,991.98 $ 118,780.31
AUXILIARY ENTERPRISES Dining Halls Dormitories Store Veterans Apartments Dwelling
Total Cost Payments ___$
$
34,713.19 8,145.50 2,104.87 1,338.66
821.92
47,124.14 $
182,194.76 $
52,161.07 15,481.28
3,914.96 2,409.02
761.33
74,727.66 $
211,719.64 $
60,140.94 23,177.13
7,074.17 4,648.83
95,041.07 213,821.38
625
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE, AMERICUS
BY OBJECT
EDUCATIONAL AND GENERAL
4 Personal Services
$
Travel
Supplies, Materials
> Communication
Heat, Light, Power, Water......
Printing, Publicity
Repairs
Rents
Insurance, Bonding
Pensions--Retirement Costs __
Equipment
Miscellaneous
Total Expense Payments
E. and G.
$
YEAR ENDED JUNE 30th
1952
1951
1950
95,550.27 944.45
20,369.10 1,508.30 1,617.49 1,321.52 5,636.04 333.00 995.79 83.38 6,144.12 567.16
94,467.29 1,152.89
11,615.19 1,619.20 1,463.60 2,837.28
14,296.20 326.00
4,308.87 90.96
8,243.51 570.99
84,791.43 982.52
11,538.60 1,300.58 1,654.11 2,743.84 3,718.65 90.29 277.78
5,516.63 1,255.32
135,070.62 $ 140,991.98 $ 113,869.75
OUTLAY Buildings, Equipment ... Total Edc. and Gen.
(--) 4,000.00
4,910.56
.-$ 135,070.62 $ 136,991.98 $ 118,780.31
AUXILIARY ENTERPRISES
Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water. Printing, Publicity Repairs Rents Insurance, Bonding Equipment
Miscellaneous
20,640.72 $
21,874.96 98.14
3,754.37
104.59
463.54 167.50 20.32
Total Aux. Ent.
$ 47,124.14 $
$182,194.76 $
30,046.83 $
34,201.67 42.02
5,354.15
1,832.89
2,214.32 1,005.35
30.43 74,727.66 $
211,719.64 $
37,113.61 125.35
45,066.85 189.53
4,509.24 59.00
1,262.42 64.00
272.60 6,302.22
76.25
95,041.07
213,821.38
Number of Employees June 30
42
42
46
626
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA SOUTHWESTERN COLLEGE, AMERICUS YEAR ENDED JUNE 30th
1952
1951
1950
Average Enrollment: Fall Quarter Winter Quarter . Spring Quarter
152
314
380
154
291
375
156
280
358
Average--Regular Term....
154
295
371
Summer School
54
42
Cost Payments--Regular Term
Fall, Winter, Spring Qtrs.:
Expense
$
Outlay
180,102.76
214,380.84 $ (--) 4,000.00
208,910.82 4,910.56
Total Cost--Reg. Term..$ Cost Payments--Summer
School Exp.
180,102.76 $
2,092.00
210,380.84 $
1,338.80
213,821.38
Total Cost Payments $ 182,194.76 $ 211,719.64 $ 213,821.38
Annual Student Per Capita Cost
Regular Term
Fall, Winter, Spring Qtrs.:
Expense
$
Outlay
1,160.50 $
726.71 ?
(--) 13.56
563.1(1 13.23
$
1,169.50 $
713.15 $
576.33
PUBLIC TRUST FUNDS On June 30, 1952, the College held $57,577.10 for Mrs. Deborah!
Jackson Loan Fund, consisting of $46,000.00 invested in bonds,| $7,695.56 in student notes and $3,881.54 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, 1952, amounted to $1,479.97. These accounts are shown in detail in the within report.
GENERAL The College has a blanket performance bond covering each em-
ployee in the amount of $10,000.00. All receipts disclosed by examination have been accounted for
and expenditures for the period under review were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the College for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
627
UNIVERSITY SYSTEM UNIVERSITY OF GEORGIA DIVISION OF AGRICULTURAL EXTENSION
628
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA DIVISION OF AGRICULTURAL EXTENSION, ATHENS
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units _ Revenues Retained
Grants from U. S. Government Grants from Counties Donations Earnings, Development Service
..$ 435,200.00 $ 650,000.00
1,247,707.83 4,320.00 10,782.15 50,313.60
1,257,034.33 55,996.19
Total Income Receipts
..$ 1,748,323.58 $ 1,963,030.52
NON-INCOME Private Trust Accounts
94,331.72
143,144.01
CASH BALANCES, JULY 1st Budget Funds Private Trust Accounts
TotaL
63,414.40 3,089.16
24,555.48 25,759.93
..$ 1,909,158.86 $ 2,156,489.94
PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, WaterPublications Repairs Rents Insurance Equipment Miscellaneous
Total Expense Payments
NON-COST Private Trust Accounts
CASH BALANCES, JUNE 30th Budget Funds - __ Private Trust Accounts
Totals-
$ 1,341,616.76 340,786.12 60,292.05 12,333.80 1,601.34 9,410.58 2,094.80 33.00 1,137.08 17,714.85 162.12
1,503,027.70 311,087.94 j 61,823.80 i 12,709.35 1,359.7(1 19,850.52 | 2,023.13|
2,184.201 10,013.56
1,206.38
$ 1,787,182.50 $ 1,925,286.33
71,660.95
115,629.43
24,555.48 25,759.93
62,299.67 53,274.51
.$ 1,909,158.86 $ 2,156,489.94
629
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA
DIVISION OF AGRICULTURAL EXTENSION, ATHENS
SUMMARY
((FINANCIAL CONDITION
The Division of Agricultural Extension, at Athens, Georgia, ended Ithe fiscal year on June 30, 1952, with a surplus of $58,124.54, after {providing reserves of $139.27 for unallotted Federal Funds, $127.41 BRegional Film Committee funds for restricted purposes, $1,775.78 llfunds donated for Conservation Movie, $5,075.82 William Waterman jidonated funds, and $69,274.66 private trust and agency funds.
Assets on this date consisted of $131,574.33 cash in banks, and ^accounts receivable of $2,943.15 due from Tennessee Valley Authority land Georgia Eggs, Inc.
[AVAILABLE INCOME AND OPERATING COSTS
Federal Grants to the Division of Agricultural Extension in the iyear ended June 30, 1952, were $1,257,034.33, allotment of State {.Appropriation funds to the Division by the Regents of the University {System was $650,000.00, and $55,996.19 was received from the Tennessee Valley Authority, Clarke County and other sources, making total income receipts for the year $1,963,030.52.
The $1,963,030.52 income together with $24,555.48 cash balance lat the beginning of the fiscal period made a total of $1,987,586.00 ^available.
$1,925,286.33 of the available funds was expended in the year for pudget-approved items of expense and $62,299.67 remained on hand June 30, 1952, the end of the fiscal period.
Of this remaining cash balance, $139.27 is in unallotted Federal Funds, $6,979.01 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 combared in the following statement:
630
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA DIVISION OF AGRICULTURAL EXTENSION, ATHENS
YEAR ENDED JUNE 30th
BY ACTIVITY
1952
1951
1950
Administration
Publications
County Agent Work
Home Dem. Agent Work
Home Improvement
Nutrition
Textiles, Clothing
Utilization
Child Development
Home Industries
Health Program Analysis
Negro Co. Agent Work
Negro Home Dem. Agent Work-
Four H Club Work
Economics and Marketing
Research and Marketing
Consumer Education
Beef, Cattle, Sheep
Dairying
Poultry
Swine
Agronomy
:
Horticulture
Agric. Engineering
Forestry
Soil Conservation
Recreation
Wildlife Conservation
Bee Culture
Entomology
Egg Marketing
Georgia Eggs, Inc.
Farm Housing
Conservation Movie
Regional Film Committee
Tenn. Valley Authority
Experiment Station Research
Corn Meal Program
34,307.63 $ 70,862.49 829,250.73 404,732.57
6,681.13 11,983.98
3,520.78 11,658.19
6,357.45 6,191.29 2,754.76 120,858.15 74,489.23 60,273.49 45,340.94 4,225.00
6,951.12 28,218.44 14,464.72
8,223.56 44,538.87 21,151.39 21,951.21 10,644.82
1,749.96 7,223.82
427.17 5,367.55 2,516.85 4,960.73 4,960.73
640.00 1,569.09 1,317.10 27,907.59 7,089.62 9,924.18
44,803.52 $ 53,806.59 764,465.96 372,709.56
5,984.34 10,948.52 4,991.94 11,037.56
5,859.74 5,671.01
110,636.09 65,479.11 64,023.30 52,646.12
7,863.06
6,736.33 26,945.63 13,081.72
7,458.81 35,942.31 16,418.66 16,651.16 11,955.41
1,575.00 6,716.35
5,139.14
5,205.15 5,048.00
640.00 545.30 14,055.48 32,141.63
26,023.06 94,035.13 719,604.15 375,905.73 j
5,962.96 10,757.51
3,349.63 10,955.17
5,763.06 5,358.78
478.561 102,468.65!
62,155.78 59,952.90 46,087.80
6,849.34 4,729.43 6,547.48 27,363.26 13,514.49 7,279.79 36,733.46 16,227.48 25,861.97 8,393.92 1,556.25 6,429.84 1,152.40 2,026.59
3,876.12 3,956.70
3,352.26
45,231.11
Total Cost Payments $ 1,925,286.33 $ 1,787,182.50 $ 1,749,940.76 f
631
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA DIVISION OF AGRICULTURAL EXTENSION, ATHENS
BY OBJECT
Personal Services Travel Expense Supplies and Materials Communication Services Heat, Light, Power, Water Printing and Publicity Repairs and Alterations Rents Insurance and Bonding Equipment Purchases Miscellaneous
Total Cost Payments
YEAR ENDED JUNE 30th
1952
1951
1950
.$ 1,503,027.70 $ 1,341,616.76 $ 1,316,826.86
311,087.94
340,786.12
311,699.28
61,823.80
60,292.05
49,904.04
12,709.35
12,333.80
12,536.49
1,359.75
1,601.34
1,222.42
19,850.52
9,410.58
45,718.50
2,023.13
2,094.80
2,089.01
33.00
94.00
2,184.20
1,137.08
4.50
10,013.56
17,714.85
6,930.61
1,206.38
162.12
2,915.05
.$ 1,925,286.33 $ 1,787,182.50 $ 1,749,940.76
Number of Employees at June 30
711
699
732
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the Division at the close of the fiscal year on June 30, 1952, amounted to $69,274.66, consisting of the following accounts:
Rock Eagle Project--Operating Acct. Rock Eagle Project--Construction Acct.
$ 14,392.81 35,368.66
Federal Income Tax State Teacher Retirement Federal Retirement
Total
$ 49,761.47 - 10,141.62 .. 5,858.53 . 3,513.04
$ 69,274.66
The Rock Eagle Project is being handled by the Extension Division as a private trust or agency fund, receipts for which in the period under review were $75,823.32, and payments $48,554.14, as detailed 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, quoted, in part, in report covering examination for the previous fiscal year ended June 30, 1951.
632
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA
DIVISION OF AGRICULTURAL EXTENSION, ATHENS
GENERAL
In the period covered by this report, expenditures amounting to I $116,659.77 were made by the various counties of the State as County | offset payments and $471,239.81 non-offset items directly to employees I engaged in Agricultural Extension Service, and were shown on the! books of the division as receipts and payments for the year ended 1 June 30, 1952, for accounting purposes. These funds were not received I or disbursed by the Comptroller of the University and therefore have f not been included in this report.
Books and records of the Division of Agricultural Extension are I 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 for, | and expenditures for the period under review were within the limits it of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the Division f for the cooperation and assistance given the State Auditor's office :c during this examination and throughout the year.
633
UNIVERSITY SYSTEM UNIVERSITY OF GEORGIA
ATHENS
634
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA, ATHENS
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units Transfers from Public Trust Funds Revenues Retained
Grants from U. S. Government __ Grants from Counties and Cities _ Donations Earnings, Educational Services
$ 1,591,127.09 $ 3,158,565.331
27,204.57
9,795.671
36,988.00 31,984.78 547,721.85 3,193,507.93
68,144.021 66,152.371 210,650.62: 2,774,407.2ia
Total Income Receipts
? 5,428,534.22 $ 6,287,715.22
NON-INCOME
Public Trust Funds Transfers to Spending Units Transfers to Other Trust Funds Investments Income Gifts for Principal
Private Trust Funds
(--) 28,804.57 (--) 2,125.24
782,716.58 186,911.49
15,485.60 469,787.10
(--) 10,595.671 (--) 2,199.36:
218,854.37: 87,992.74i]
6,785.34:j 418,165.75n
CASH BALANCES, JULY 1st
Budget Funds Public Trust Funds __ Private Trust Funds
Totals
667,760.43 132,608.89 170,269.68
1,483,652.76a 61,060.931 193,834.311
$ 7,823,144.18 $ 8,745,266.39:;
635
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA, ATHENS
PAYMENTS
1951
1952
EXPENSE
Personal Services
Travel
Supplies, Materials
.
Communication
Heat, Light, Power, Water
Publications
:
Repairs
Rents
Insurance
Pensions, Benefits
Equipment
Miscellaneous
Total Expense Payments
$ 2,981,223.87 $ 3,347,428.05
59,754.27
87,107.77
792,796.43
823,769.71
33,934.71
41,781.32
161,177.50
169,256.15
64,064.53
60,127.47
65,729.23
62,445.19
22,568.19
49,537.70
128,667.04
22,529.62
3,308.89
170,319.37
246,085.76
50,178.40
51,294.67
$ 4,531,013.54 $ 4,964,663.30
OUTLAYS
Lands, Improvements Personal Services Travel Supplies, Materials Repairs Contracts
Equipment
Total Outlay Payments
$(--) 35,070.38 $ 213.00
17,539.80 56,666.04 51,559.84 81,840.17
$ 182,748.47 $
100,076.97 65.42
29,951.87 9,176.19
418,305.60 22,943.74
580,519.79
NON-COST
Public Trust Funds Investments Expenses, Objects of Trust
Private Trust Funds
$ 1,020,618.69 $ 5,113.13
446,222.47
240,080.47 27,120.78 391,307.74
CASH BALANCES, JUNE 30th
Budget Funds Public Trust Funds Private Trust Funds
Totals
1,382,532.64 61,060.93 193,834.31
2,226,184.89 94,697.10 220,692.32
$ 7,823,144.18 $ 8,745,266.39
636
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA, ATHENS
BALANCE SHEET JUNE 30, 1952
ASSETS
1--EDUCATIONAL AND GENERAL
Cash on Hand and in Banks Accounts Receivable
Air Travel Deposit Veterans Administration
Total Assets--Educ. and General Fund
$ 1,856,903.36 1
425.00 82,404.15
82,829.15 I
$ 1,939,732.51 I
2--AUXILIARY ENTERPRISES
Cash on Hand and in Bank Accounts Receivable
Veterans Administration--For Books
Total Assets--Auxiliary Enterprises ..
$ 217,465.35 24,377.50
$ 241,842.85
3--DIVISION OF GENERAL EXTENSION
Cash on Hand and in Bank Accounts Receivable
Veterans Administration
Total Assets--Div. of Gen. Extension..
69,797.13 II 75,596.18 I 145,393.31
4--EXPERIMENT STATION GENERAL Cash on Hand and in Bank
$ 37,190.95
637
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA, ATHENS
BALANCE SHEET JUNE 30, 1952
LIABILITIES, RESERVES, FUND BALANCES AND SURPLUS
1--EDUCATIONAL AND GENERAL Liabilities
Purchase Orders Outstanding Reserves
For Unearned Income
$
For Work in Progress
For Military Leaves
For Insurance
For Restricted Funds
1
For Plant Additions and Improvements.-
For Ilah D. Little Library*
$ 30,958.58
58,641.81 23,807.66 4,316.00
2,399.70 91,166.26 773,409.58 508,545.80
1,462,286.81
Surplus For Operations
446,487.12
Total Liabilities, Reserves, and Surplus, Educational and General Fund
$ 1,939,732.51
2--AUXILIARY ENTERPRISES Surplus
For Operations
$ 241,842.85
3--DIVISION OF GENERAL EXTENSION Liabilities
Purchase Orders Outstanding Reserves
For Unearned Income Surplus
For Operations
$
8,248.73
10,624.81
126,519.77
Total Liabilities, Reserves, and Surplus--Division of General Extension
$ 145,393.31
-4--EXPERIMENT STATION GENERAL Liabilities
Purchase Orders Outstanding Reserves
$
88.65
For Plant Additions and ImprovementsSurplus
For Operations
14,669.17 22,433.13
Total Liabilities, Reserves and Surplus, Experiment Station General
$ 37,190.95
||(*) Library Fund handled by J. A. Blissitt, Treasurer. Regents of the University System.
iKT
638
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA, ATHENS
BALANCE SHEET JUNE 30, 1952
ASSETS
5--COLLEGE EXPERIMENT STATION Cash on Hand and in Bank
$ 44,828.10
6--PUBLIC TRUST FUNDS
Endowment Funds
Investments
Stocks
$ 19,259.46 $
Bonds
1,412,600.00
Bldgs.--U. of Ga.
790,896.73
Bldgs.--N. G. Col.
Bldgs.--Ga. St. Col. .
Fraternity Homes
21,750.00
Real Estate
35,900.00
Student Notes
Total Investments __$ 2,280,406.19 $
Cash in Banks
(--) 17,221.18
Total Public Trust
Fund Assets
$ 2,263,185.01 $
Loan Funds
Totals
1.00 197,580.00 225,866.49 35,294.83 25,251.34 74,358.04
13,149.75 98,871.12
669,372.57 111,918.28
19,260.46 1 1,610,180.00 | 1,015,763.22
35,294.83 25,251.34 96,108.04 49,049.75 98,871.12
2,949,778.76 94,697.10
781,290.85 $ 3,044,475.86
7--PRIVATE TRUST AND AGENCY FUNDS Cash on Hand and in Bank
286,656.38 If
639
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA, ATHENS
BALANCE SHEET JUNE 30, 1952
LIABILITIES, RESERVES, FUND BALANCES AND SURPLUS
5--COLLEGE EXPERIMENT STATION
Liabilities
Purchase Orders Outstanding Reserves
For Restricted Funds
$
For Plant Additions and Improvements..
Surplus For Operations
Total Liabilities, Reserves and Surplus--Ga. Exp. Station
o 24 269.65
8,364.28
$
1,126.43 32,633.93 11,067.74 44,828.10
6--PUBLIC TRUST FUNDS
Endowment Funds
Fund Balances
For Objects of Trust......? 29,456.12 f
For Investments
2,233,728.89
Total Fund Balances ^^263485\01 $
Loan Funds
Totals
170,008.20 611,282.65
199,464.32 2,845,011.54
781,290.85 $ 3,044,475.86
-PRIVATE TRUST AND AGENCY FUNDS
Fund Balances Private Trust Accounts U. S. Taxes Tea. Ret. System Contributions ._ Empl. Ret. System Contributions
Total Fund Balances
220,692.32 47,679.70 18,100.68
183.68
286,656.38
640
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA, ATHENS
BALANCE SHEET JUNE 30, 1952
ASSETS
8--PLANT
UNIVERSITY OF GEORGIA
Land Buildings Public Trust Funds
Invested in Buildings U. of Ga --Various Funds....... Med. Col--Augusta, Young Fd
Improvements other than Buildings Equipment
$ 267,925.00 $ 10,003,749.63
(--) 1,015,763.22 (--) 6,793.72
8,981,192.69
472,679.02 2,882,766.77
$ 12,604,563.48
EXPERIMENT STATION GENERAL
Land Buildings Improvements other than Buildings Equipment
$ 61,860.00 82,902.59 17,172.64 14,668.62
176,603.85 8.
COLLEGE EXPERIMENT STATION Buildings Equipment Total Physical Plant Assets Total Assets
$ 30,238.66 25,891.36
56,130.02 I
$ 12,837,297.35
_.
$ 18,577,417.31
641
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA, ATHENS
BALANCE SHEET JUNE 30, 1952
LIABILITIES, RESERVES, FUND BALANCES AND SURPLUS
8--PLANT
Surplus Invested in Fixed Assets Land Buildings Improvements other than Buildings Equipment
j Total Surplus Invested in Fixed Assets
Total Liabilities, Reserves, Fund Balances and Surplus
$ 329,785.00 9,094,333.94 489,851.66 2,923,'326.75
$ 12,837,297.35
$ 18,577,417.31
642
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA, ATHENS
SUMMARY
FINANCIAL CONDITION EDUCATIONAL AND GENERAL
The University of Georgia, at Athens, ended the fiscal year on June 30, 1952 with a surplus available for general operations of $446,487.12, after providing the necessary reserve of $30,958.58 for liquidation of outstanding purchase orders and reserving $508,545.80 funds received as a gift for construction of a library, $773,409.58 for plant additions and improvements, $91,166.26 restricted funds, $58,641.81 for unearned income, $23,807.66 for work in progress and $6,715.70 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, 1952 was $241,842.85.
DIVISION OF GENERAL EXTENSION
The Division of General Extension ended the fiscal year on June 30, 1952 with available surplus of $126,519.77, after providing reserves of $8,248.73 to cover outstanding purchase orders and $10,624.81 for unearned income.
Prior to this year the activities of the Division of General Extension have been reported separately.
EXPERIMENT STATION GENERAL
Surplus available for the Experiment Station General at the close of the fiscal year on June 30, 1952 was $22,433.13, after reserving I $88.65 for unliquidated purchase orders and $14,669.17 for plant addi- I tions and improvements.
The Experiment Station General account was set up when the Regents of the University System placed all experiment stations un- | der the College of Agriculture. This activity covers the salary of the i Associate Director of all Experiment Stations and the operating costs of three sub-stations, at Calhoun, Midville and Americus.
643
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA, ATHENS
COLLEGE EXPERIMENT STATION
The accounts of the College Experiment Station reflected a surplus of $11,067.74 on June 30, 1952 after providing reserve of $1,126.43 for liquidation of outstanding purchase orders and reserving $24,269.65 for restricted funds and $8,364.28 for plant additions and improvements.
Activities reported under this section were previously shown as a part of the Educational and General Fund.
OPERATING ACCOUNTS AVAILABLE INCOME AND OPERATING COSTS
Income receipts of the five funds for the year amounted to $6,287,715.22 and consisted of $3,096,343.00 allotments by the Regents, $62,222.33 transfers from other spending units of the State Government, $9,795.67 endowment income from Public Trust Funds, $68,144.02 Grants from the U. S. Government, $66,152.37 Grants from Counties and Cities, $210,650.62 gifts for restricted purposes, $1,519,207.37 Student fees, $435,397.93 Sales and Services, $282,807.45 from Dormitory Rents, $398,413.89 from Dining Halls and $138,580.57 from other sources.
These receipts of $6,287,715.22 are distributed by Funds, as follows :
Educational and General Fund Auxiliary Enterprises Division of General Extension Experiment Station General College Experiment Station
Total
$ 4,437,727.47 747,994.87 269,074.75 232,303.00
_ 600,615.13
$ 6,287,715.22
Analysis of income receipts by Funds and by Source of Income will be found in the within report.
The $6,287,715.22 income provided and the $1,483,652.76 cash bal: ance at the beginning of the period made $7,771,367.98 funds available with which to meet operating costs in the year.
$4,964,663.30 of the available funds was expended for operating expenses and $580,519.79 was paid for new buildings, improvements i and equipment, leaving a cash balance on hand June 30, 1952, of
644
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA, ATHENS
$2,226,184.89. Of this remaining cash balance, $508,545.80 is held by J. A. Blissitt, Treasurer of the Regents of the University Sys- I tern, in a special account, to be used for construction of a library at the University.
Cost payments for the year are distributed to the various funds, I as follows:
Educational and General Fund Expense Outlay
Auxiliary Enterprises Expense
Division of General Extension Experiment Station General
Expense Outlay College Experiment Station Expense Outlay
..$ 3,248,792.93 489,808.84
742,261.53 300,397.74
112,036.82 83,075.23
561,174.28 7,635.72
Total.
..$ 5,545,183.09
Expense Payments Outlay Payments
$ 4,964,663.30 580,519.79
Total
$ 5,545,183.09
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of all activities at the University the past year are compared with the previous year's expenditures in the statement following:
ff^s
645
UNIVERSITY SYSTEM OF GEORGIA UNIVERSITY OF GEORGIA, ATHENS
BY ACTIVITY
YEAR ENDED JUNE 30th
1952
1951
EDUCATIONAL AND GENERAL
Administration and General Student Welfare Plant -- Maintenance Plant -- Outlay Library Instruction Research Extension Restricted Funds
Services Related to Instruction (See College Experiment Station)
222,061.34 107,399.38 395,294.99 489,808.84 235,312.41 1,885,848.61 185,954.10 199,304.28 17,617.82
221,635.97 101,204.68 379,881.11 182,748.47 221,010.04 1,900,384.65 249,017.32 220,121.19 16,770.65
383,676.37
Total Education and General
.-$ 3,738,601.77 $ 3,876,450.45
AUXILIARY ENTERPRISES
Dormitories Dining Halls Dormitory and Dining Halls--General Other Auxiliary Enterprises
Total Auxiliary Enterprises
$ 226,275.93 407,698.52 19,718.88 88,568.20
242,306.48 440,936.43
15,821.84 138,246.81
.$ 742,261.53 $ 837,311.56
DIVISION OF GENERAL EXTENSION
Administration Plant -- Maintenance Film Library Correspondence . Part Time Service Photographic Dept. Atlanta Center Columbus Center Gainesville Center Marietta Center Rome Center Savanah Center Waycross Center Negro Columbus Center Audio-Visual Aid
Total Division of General Extension
e
30,988.20 $
25,151.85
1,361.50
1,052.74
19,742.76
49,568.87 44,791.48 11,961.92
38,302.14 42,583.56
31,218.49 16,911.64 22,456.97 26,858.94
27,002.73 17,534.24
14,376.10 28,645.34 15,941.34
19,116.59 22,306.76 16,868.90 13,485.42 25,831.01
$ 300,397.74 $ 263,661.75
646
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA, ATHENS
BY ACTIVITY (Cont'd.)
EXPERIMENT STATION GENERAL Administration General Branch Stations--Research Plant--Outlay
Total Experiment Station General
YEAR ENDED JUNE 30th I
1952
1951
23,128.20 88,908.62 83,075.23
$ 195,112.05
COLLEGE EXPERIMENT STATION
Administration Research Services Related to Research Plant--Outlay
Total College Experiment Station
Total Cost Payments
7,111.80 188,199.93 365,862.55
7,635.72
$ 568,810.00 $ 5,545,183.09 $ 4,977,423.76
BY OBJECT
Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Printing-, Publications Repairs Rents Insurance Pensions--Retirement System Equipment Miscellaneous
Total Expense Payments _
Outlay: Land, Buildings, Improvements
Equipment __
--
Total Cost Payments
3,347,428.05 87,107.77 823,769.71 41,781.32 169,256.15 60,127.47 62,445.19 49,537.70 22,520.62 3,308.89 246,085.76 51,294.67
3,186,457.77 I 75,538.13 I 800,718.01 I 41,789.48 I 162,017.50 I 69,189.45 I 66,414.92 1 29,380.71 I 130,260.71 I 3,263.88 I 179,356.12 | 50,288.61
.$ 4,964,663.30 $ 4,794,675.29
557,576.05 22,943.74
100,908.30 81,840.17
..$ 5,545,183.09 $ 4,977,423.76 P.
Number of Employees June 30th
Education and General and Auxiliary Enterprises
851
844
Division of General Extension
46
53
Experiment Stations
37
934
897
I^B.
647
UNIVERSITY SYSTEM OP GEORGIA UNIVERSITY OF GEORGIA, ATHENS
BY OBJECT (Cont'd.)
Average Student Enrollment: Fall Quarter Winter Quarter Spring Quarter
Average--Regular Term
Summer School
Cost Payments--Regular Term Fall, Winter, Spring Quarters Educational and General Expense Less: Less Summer School Cost
YEAR ENDED JUNE 30th
1952
1951
4,741 4,170 3,971
4,294
2,357
5,430 4,733 4,495
4,886
2,430
$ 3,248,792.93 148,700.54
3,693,701.98 169,228.62
Outlay
$ 3,100,092.39 $ 3,524,473.36
489,808.84
182,748.47
Auxiliary Enterprises Expense
$ 3,589,901.23 742,261.53
3,707,221.83 837,311.56
Annual Student Per Capita Cost
Regular Term--Fall, Winter, Spring Quarters
(Based on Educ. & Gen'l. and Aux. Ent. costs,
less Summer School exepense)
Expense
Outlay
4,332,162.76 $
894.82 114.06
4,544,533.39
892.71 37.40
1,008.88 $
930.11
PUBLIC TRUST FUNDS
Public Trust Funds consist of Student Loan Funds and Endowment or non-expendable funds.
Receipts of Student Loan Funds and Endowment Funds in the year ended June 30, 1952 were $218,854.37 from investments realized, $87,992.74 income of trusts and $6,785.34 gifts for principal, a total of $313,632.45.
From the $313,632.45 received, $10,595.67 was transferred to other
State spending units and $2,199.36 to other Public Trust Funds, in
accordance with Trust Agreements, leaving net receipts of $300837.42.
648
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA, ATHENS
Of the $300,837.42 net receipts and $61,060.93 cash held at the I beginning of the fiscal year, $240,080.47 was re-invested, $27,120.78 was expended for objects and expense of trusts, and $94,697.10 bal- I ance remained on hand June 30, 1952.
Student Loan Funds on June 30, 1952 were invested as follows:
Stocks and Bonds __ Buildings--U. of Ga. Fraternity Homes .-- Real Estate Bldgs.--North Georgia College Bldgs.--Georgia State College Student Notes
Total Investments--Loan Funds
197,581.00 224,866.49
74,358.04 13,149.75 35,294.83 25,251.34 98,871.12
-? 669,372.57
On the same date Student Loan Funds had a cash balance of $111,918.28, consisting of $170,008.20 available for loans to students and an overdraft of $58,089.92 in cash for investment.
Endowment Funds held on June 30, 1952, totaled $2,263,185.01, | consisting of $2,280,406.19 invested as shown below, with a net overdraft of $17,221.18 in cash on this date.
Stocks and Bonds -- Buildings--U. of Ga. Fraternity Homes -- Real Estate
1,431,859.46 790,896.73 21,750.00 35,900.00
Total Investments--Endowment Funds
~.$ 2,280,406.19
The investment of Public Trust Funds in buildings of the Uni versity of Georgia and other units of the University System of I Georgia, as well as Fraternity Homes, is being liquidated under an| amortization plan.
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds being administered on June 30, 1952 amounted to $286,656.38, of which $220,692.32 was for student organizations and others, $47,679.70 U. S. Withholding Taxes to be remitted to the Collector of Internal Revenue, $18,100.68 contributions for remittance to the Teachers Retirement System, and $183.68 contributions for remittance to the Employees Retirement System.
649
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA, ATHENS
PLANT
On June 30, 1952, the University of Georgia had an investment of $12,837,297.35 in lands, buildings and equipment, as follows:
Land Buildings Improvements other than Buildings Equipment
Total Physical Plant Assets
~$ 329,785.00 _ 9,094,333.94
489,851.66 . 2,923,326.75
_$ 12,837,297.35
These are distributed to the several funds or divisions of the University, as follows:
University of Georgia Experiment Station General College Experiment Station
..$ 12,604,563.48 176,603.85 56,130.02
Total
..$ 12,837,297.35
Included in the value of lands and buildings of the Experiment Stations of $176,603.85 are the donations by Counties, as follows:
Burke County--468.75 acres land _ Burke County--Buildings Gordon County--144.3 acres land _. Gordon County--Buildings Sumter County--455.35 acres land Sumter County--Buildings -
17,060.00 4,000.00 25,000.00 10,000.00 19,800.00 3,000.00
TotaL
78,860.00
650
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA, ATHENS
GENERAL
All employees of the University of Georgia are bonded in the amount of $10,000.00 under schedule bond, in addition to which the Comptroller is bonded for $40,000.00.
Included in receipts of the University for the year was the sale of surplus equipment (tractor) for $2,500.00. Bids were secured and the sale handled by officials of the University but there was no evidence of the transaction being submitted to or approved by the State Supervisor of Purchases.
Acts of the General Assembly, 1937, provides that the Supervisor of Purchases shall have power and authority and it shall be his duty
"... to sell all supplies, material and equipment which are surplus, obsolete or unused ..." 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 Auditor's office during this examination and throughout the year.
651
UNIVERSITY SYSTEM GEORGIA INSTITUTE OF TECHNOLOGY
ATLANTA
652
UNIVERSITY SYSTEM OF GEORGIA
INSTITUTE OF TECHNOLOGY, ATLANTA
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units _ Transfers from Public Trust Funds Revenues Retained
Grants from U. S. Government _ Grants from Counties Donations Earnings, Educational Services
$ 1,057,817.63 f 2,054,911.22
60,416.60
25,094.06
89,986.76 50,000.00 131,498.23 4,013,815.60
(--) 43,501.71 50,000.40 183,113.56
4,202,675.32
Total Income Receipts
$ 5,403,534.82 $ 6,472,292.85
NON-INCOME
Public Trust Funds Income from Investment Gifts from Principal Investments Transfers Other Trust Funds __ Transfers to College Income
Private Trust Accounts
Total Non-Income Receipts
CASH BALANCES, JULY 1st
Budget Funds Public Trust Funds Private Trust Funds
Total Cash Balances
Totals
$ 160,176.35 19,740.79
172,546.60 1,062.62
(--) 60,416.60 1,361,605.85
$ 1,654,715.61
5 139,138.96 528,865.60 692,426.56 |< 1,099.68
(--) 25,094.06 1,026,761.96
P 2,363,198.70
678,411.80 133,529.97 127,701.46
474,295.64 197,315.61 181,569.25
$ 939,643.23 $ 853,180.50
..$ 7,997,893.66 $ 9,688,672.05
653
UNIVERSITY SYSTEM OF GEORGIA
INSTITUTE OF TECHNOLOGY, ATLANTA
PAYMENTS
EXPENSE Personal Services _ Travel Supplies, Materials Communication Heat, Light, Power, WaterPublications Repairs Rents Insurance Indemnities Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
OUTLAYS Lands, Improvements Personal Services _ Travel Supplies, Materials Communication Publications Heat, Light, Power, Water Contracts Repairs Equipment
Total Outlay Payments
NON-COST Public Trust Funds Expense--O'bjects of Trust Investments Pensions, Benefits Private Trust Accounts
Total Non-Cost Payments
CASH BALANCES, JUNE 30th
Budget Funds
Public Trust Funds
.
Private Trust Funds
Total Cash Balances
Totals
1951
1952
3,520,110.16 60,870.94
685,042.97 41,470.11 144,473.31 39,667.43 54,555.39 178,066.27 20,357.22
1,777.68 210,405.14
66,170.38
3,946,372.83 99,136.16
750,049.47 43,950.41 175,327.15 51,967.15 28,370.35 163,656.55 121,977.75
1,750.00 102,433.61 309,668.55 21,062.68
$ 5,022,967.00 $ 5,815,722.66
62,346.04 988.22
7,921.13 71.00 172.24 96.06
342,283.53 1,469.67
169,336.09
P (--) 1,433.18
12,756.39
830.63 (--) 731.45
164,885.79 1,065.12
79,252.89
..$ 584,683.98 5 256,626.19
428.93 228,895.19
1,307,738.06
485.06 1,395,919.22
1,819.40 1,039,451.97
$ 1,537,062.18 $ 2,437,675.65
474,295.64 197,315.61 181,569.25
874,239.64 135,528.67 168,879.24
..$ 853,180.50 $ 1,178,647.55
. $ 7,997,893.66 $ 9,688,672.05
654
UNIVERSITY SYSTEM OF GEORGIA
INSTITUTE OF TECHNOLOGY, ATLANTA
CURRENT BALANCE SHEET JUNE 30, 1952
ASSETS
Education and
General
Auxiliary Enterprises
BUDGET FUNDS
Available Cash
Educational and General
..$
Short Term Investments
U. S. Bonds--Educ. and General
Utilities Deposit--Educ. and Gen. U. S. Gov.
Accounts Receivable--Educ. and General
Veterans Administration
Army Navy--Lockheed and Miscel.
Mutual Security Agcy.
Research Contracts
Alexander Memorial Fund
Store Inventories
Other Accounts Receivable
$
660,954.56 $
49,000.00 3,000.00
32,813.94 7,352.00 9,067.09
117,975.27 30,000.00
5,672.65
915,835.51 $
161,285.08
20,713.36
125,177.62 9,230.53
316,406.59
PUBLIC TRUST FUNDS
Available Cash Investments
$ 44,565.30 1,175,469.59
$ 1,220,034.89
PRIVATE TRUST OR AGENCY Available Cash _ Short Term Investments (U. S. Bond)
Total..
179,861.82 5,775.00
$ 185,636.82
.$ 2,321,507.22 $
316,406.59
655
UNIVERSITY SYSTEM OF GEORGIA
INSTITUTE OF TECHNOLOGY, ATLANTA
CURRENT BALANCE SHEET JUNE 30, 1952
LIABILITIES
Education and
General
Auxiliary Enterprises
Accounts Payable Purchase Orders Outstanding Contracts __ Reserve for Inventories--Store Reserve for Restricted Funds
Public Trust Funds Private Trust or Agency Funds
Teacher Retirement Fund Employees Retirement Fund Sales Tax Other Agency Funds
Surplus Educational and General Total...,
$
2,870.42 $
128,781.82
5,068.66
.
3,297.36
575.00
75,802.62
125,177.62
$ 210,752.22 $ $ 1,220,034.89
130,821.28
$ 16,682.44 75.14
1,007.06 167,872.18
$ 185,636.82
$ 705,083.29 $ $ 2,321,507.22 $
185,585.31 316,406.59
656
UNIVERSITY SYSTEM OF GEORGIA
INSTITUTE OF TECHNOLOGY, ATLANTA
SUMMARY
FINANCIAL CONDITION--BUDGET FUNDS EDUCATIONAL AND GENERAL
The Georgia Institute of Technology, Atlanta, ended the fiscal year on June 30, 1952, with a surplus of $705,083.29 in its educational and general fund, after providing the necessary reserve of $2,870.42 to cover outstanding accounts payable, and reserving $128,781.82 for purchase orders outstanding, $3,297.36 for contracts and $75,802.62 restricted funds.
Assets on this date consisted of $660,954.56 cash on hand and in bank, short term investments of $52,000.00, and accounts receivable of $202,880.95.
AUXILIARY ENTERPRISES Surplus available for operation of the dormitories, dining halls
and other auxiliary enterprises on June 30, 1952, was $185,585.31, after reserves of $5,068.66 had been provided for accounts payable, $575.00 for contracts, and $125,177.62 for store inventories.
Assets on this date consisted of $161,285.08 cash on hand and in bank, $29,943.89 accounts receivable, and $125,177.62 invested in stores inventories.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE INCOME AND OPERATING COSTS Allotments to the Georgia Institute of Technology by the Regents
were $1,560,000.00 for general operations and $477,500.00 for plant funds, a total for the year ended June 30, 1952, of $2,037,500.00. Income from tuition and fees in the year was $1,677,346.11, research income $1,360,709.43, and $307,287.61 from endowment income, gifts and other sources, which with the allotments from the Regents made total receipts for educational and general fund purposes $5,382,843.15.
The $5,382,843.15 income and the $267,491.70 cash balance at the beginning of the period made a total of $5,650,334.85 available with which to meet expenditures approved on budget for the year ended June 30, 1952.
$4,680,754.10 of the available funds was expended for current
657
UNIVERSITY SYSTEM OF GEORGIA
INSTITUTE OF TECHNOLOGY, ATLANTA
operating expenses, $256,626.19 was paid for land, buildings and improvements, and $712,954.56 remained on hand June 30, 1952, the end of the fiscal year.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES AVAILABLE INCOME AND OPERATING COSTS
Earnings from dormitories and apartment rentals in the year ended June 30, 1952, were $447,184.47, $515,972.57 was received from dining halls, $22,910.61 from property rentals, $98,208.27 from the College Inn, $75,437.99 from military uniforms and $2,998.49 from other sources, making a total of $1,162,712.40.
From the $1,162,712.40 received, $73,262.70 was transferred to the Educational and General Fund, leaving net income of $1,089,449.70.
The $1,089,449.70 net income and the $206,803.94 cash balance at the beginning of the fiscal year made a total of $1,296,253.64 available for operating the auxiliary enterprises in the period under review.
$1,134,968.56 of the available funds was expended for operation of the auxiliary enterprises in the year, including $133,737.28 deposited 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 $161,285.08 remained on hand June 30, 1952.
The $133,737.28 paid as rent to the Trustee Account, together with other receipts and payments handled through this Account, are 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 statement following:
658
UNIVERSITY SYSTEM OF GEORGIA
INSTITUTE OF TECHNOLOGY, ATLANTA
BY ACTIVITY
TfinTTfATT nMAT. Aivrn (TRTMP.RAT. Administration Student Welfare Instruction Plant Organized Research Library Extension Veterans Guidance . Restricted Funds
Total Educ. and General
AUXILIARY ENTERPRISES Dormitories Dining Halls College Inn Military Uniforms Other Aux. Ent. Accounts
Total Auxiliary Enterprises
Total Cost Payments
YEAR ENDED JUNE 30th
1952
1951
285,404.72 97,131.16 1,740,459.96 811,959.65 1,327,287.15 127,668.44 435,973.75
4,998.35 106,497.11
260,769.67 104,795.53 1,660,288.45 1,019,796.65 826,309.74 112,729.29 392,309.31 29,030.79 41,029.93
$ 4,937,380.29 $ 4,447,059.36
$ 409,543.62 528,918.84 104,017.28 75,571.57 16,917.25
511,578.04 467,411.67 104,920.96
62,636.04 14,044.91
$ 1,134,968.56 $ 1,160,591.62
$ 6,072,348.85 $ 5,607,650.98
BY OBJECT
EXPENSE
Personal Services
->:
Travel
Supplies, Materials
Communication
Heat, Light, Power, Water
Printing, Publicity
Repairs
Rents
Indemnities
Insurance, Bonding
Pensions--To Retirement System
Equipment
Miscellaneous
Total Expense Payments
$ 3,946,372.83 99,136.16
750,049.47 43,950.41 175,327.15 51,967.15 28,370.35 163,656.55
1,750.00 121,977.75
1,675.65 309,668.55 121,820.64
3,520,110.16 60,870.94
685,042.97 41,470.11 144,473.31 39,667.43 54,555.39 178,066.27
20,357.22 1,777.68
210,405.14 64,170.38
$ 5,815,722.66 $ 5,022,967.00
659
UNIVERSITY SYSTEM OF GEORGIA
INSTITUTE OF TECHNOLOGY, ATLANTA
BY OBJECT (Cont'd.) OUTLAY
Land, Buildings, Improvements Personal Services Travel Supplies, Materials Equipment and Other
Contractors
Total Outlay Payments
Total Cost Payments
YEAR ENDED JUNE 30th
1952
1951
$ (_) 1,433.18 $
12,756.39 80,417.19
62,346.04
988 22
7,921.13 171,145.06
$ 91,740.40 $ 242,400.45
164,885.79
342,283.53
$ 256,626.19 $ 584,683.98
.$ 6,072,348.85 $ 5,607,650.98
Average Enrollment--Regular Term
3,323
3,843
Average Enrollment--Summer School
Cost Payments--Regular Term Fall, Winter, Spring Quarters: ExPense Outlay
Total Cost--Regular Term Cost Payments--Summer School
Expense
Total Cost Payments
1,638
1934
$ 5,677,409.25 $ 4,865,407.00
256,626.19
584,683.98
$ 5,934,035.44 $ 5,450,090.98
138,313.41
157,560.00
_$ 6,072,348.85 $ 5,607,650.98
Annual Student Per Capita Cost Regular Term Fall, Winter, Spring Quarters: Expense . Outlay
$
1,708.52 $
1,266.04
7723
152.13
1,785.75 $
1,418.17
GEORGIA TECH RESEARCH INSTITUTE ACCOUNT
Included in the unit report, in memorandum form only, is a sum; mary of an account related to the Georgia Institute of Technology, the Georgia Tech Research Institute. The income credited to this i account is restricted to research by the Engineering Experiment Station of the School and the funds are not included in the operating i account or balance sheet of Tech except that shown as paid to the
660
UNIVERSITY SYSTEM OF GEORGIA
INSTITUTE OF TECHNOLOGY, ATLANTA
Georgia Institute of Technology in the amount of $1,277,077.94, and included in the $1,360,709.43 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 be handled as an integral part of Tech's operations.
PUBLIC TRUST FUNDS
Public Trust Funds held by the Georgia Institute of Technology at June 30, 1952, amounted to $1,211,634.89, and consisted of $44,565.30 cash on hand and in banks and $1,167,069.59 investments.
Receipts and payments of the funds for the year ended June 30, 1952 are summarized, as follows: (not including W.G.S.T. operating account):
RECEIPTS
Income--For Objects of Trust Income--For Principal Gifts for Principal Investments Realized
$ 46,105.46 3,116.06
528,865.60 692,426.56
Cash Balance--July 1, 1952 For Income For Principal
$ 1,270,513.68
1,589.67 54,779.69
56,369.36
PAYMENTS
$ 1,326,883.04
Objects of Trust Expense of Trust Transfer--Endowment Income to Tech Investments Made
31,819.40 485.06
25,094.06 1,224,919.22
Cash Balance--June 30, 1952 For Income For Principal
$ 1,282,317.74
$(_) 10,676.01 55,241.31
44,565.30
$ 1,326,883.04
Payment of $30,000.00 was made from the Endowment Fund of b WGST to the Georgia Institute of Technology and erroneously de- I posited in the Alexander Memorial Fund, a charitable trust created b
661
UNIVERSITY SYSTEM OF GEORGIA
INSTITUTE OF TECHNOLOGY, ATLANTA
with a separate board of trustees who has no legal right to receive and deposit checks payable to the Georgia Institute of Technology.
This payment of $30,000.00 should be immediately paid over to the Georgia Institute of Technology by the trustees of the Alexander Memorial Fund.
It has been reported to us that the above recommended correction has been made as of November 14, 1952, and same will be reflected in report of next fiscal year.
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds on hand at the close of the fiscal year on June 30, 1952, amounted to $185,636.82.
GENERAL
All employees of the Georgia Institute of Technology are bonded in the amount of $10,000.00 under schedule bond, in addition to which the Comptroller is bonded for $40,000.00.
All receipts disclosed by examination have been accounted for and expenditures for the period under review were within the limits of budget approvals and provisions of State law, except as noted.
Appreciation is expressed to the officials and staff of the Georgia Institute of Technology for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
663
UNIVERSITY SYSTEM UNIVERSITY OF GEORGIA
ATLANTA
664
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA, ATLANTA DIVISION
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
$ 250,000.00 $
Revenues Retained Earnings, Educational Services
993,195.87
472,000.00 884,642.95 I
Total Income Receipts _ NON-INCOME
Private Trust Accounts CASH BALANCES, JULY 1st
Budget Funds Private Trust Accounts
..$ 1,243,195.87 $ 1,356,642.95
6,105.88
51,503.57 1
628,137.78 6,058.92
819,821.78 12,164.80
Totals.--
..$ 1,883,498.45 $ 2,240,133.10
PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Rents Insurance Equipment Miscellaneous
751,255.14 $ 10,414.21 70,995.92 7,147.11 16,756.46 11,663.73 7,205.21 2,886.12 12,429.85 38,353.60 2,372.70
866,593.57 10,638.13
116,071.25 9,997.98 16,906.13 15,579.15 6,233.87 8,616.75 1,871.89 88,494.86 709.11
Total Expense Payments
$ 931,480.05 $ 1,141,712.69
OUTLAY Lands, Buildings Personal Services Supplies, Materials Repairs Rents Contracts Equipment
1
4,102.75 $
10,035.02
312.35 105,520.73
60.97
16,809.45
1,737.00
11,660.37 2,003.00
Total Outlay Payments
$ 120,031.82 $ 32,209.82
NON-COST Private Trust Accounts
41,858.50
CASH BALANCES, JUNE 30th Budget Funds Private Trust Accounts
819,821.78 $ 1,002,542.22
12,164.80
21,809.87
Totals.
..$ 1,883,498.45 $ 1,024,352.09
mm
665
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA, ATLANTA DIVISION
CURRENT BALANCE SHEET JUNE 30, 1952
ASSETS
CASH ASSETS
Available Cash Education and General Auxiliary Enterprise, Agency Fund
$ 485,112.32 142,429.90 21,809.87 $ 649,352.09
U. S. Treasury Certificates Educ. and Gen. (Plant)
375,000.00
OTHER ASSETS
$ 1,024,352.09
Accounts Receivable Education and General Auxiliary Enterprise
$ 27,367.48 12,928.69
40,296.17 1,064,648.26
LIABILITIES
CASH LIABILITIES Accounts Payable Education and General Auxiliary Enterprises
RESERVES Purchase Orders Outstanding (E. & G.)_ Plant Funds for Improvements Unearned Income (E. & G.)
Agency Fund
1,328.68 2,449.16
9,027.78 612,436.73 31,062.19 652,526.70 21,809.87
3,777.84 674,336.57
SURPLUS
Education and General Auxiliary Enterprises .
233,624.42 152,909.43
386,533.85
$ 1,064,648.26
Stores Inventory--$39,757.19 not included in above.
666
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, 1952, with a surplus of $233,624.42 in educational and general funds, after providing the necessary reserve of $1,328.68 to cover outstanding accounts payable and reserving $9,027.78 for unliquidated purchase orders, $612,436.73 for plant improvements and $31,062.19 for unearned income.
Educational and General Fund assets on this date consisted of $860,112.32 cash in bank and U. S. Treasury Certificates, $27,100.57 accounts receivable due from the Veterans Administration, and $266.91 due from Credit Union for tuition.
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary enterprises at the College on June 30, 1952, was $152,909.43, after making provision for payment of $2,449.16 outstanding accounts payable.
Assets on this date available for auxiliary enterprises consisted of $142,429.90 cash in banks and $12,928.69 accounts receivable from the Veterans Administration.
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the Division on June 30, 1952, amounted to $21,809.87, and consisted of $11,737.99 for Student Promotion, $500.00 for Noyes Scholarship Fund, $5,183.33 for ROTC commutation in lieu of uniforms, $47.50 sales tax collections for re| mittance to the State Revenue Department, and $4,341.05 Music Fund balance.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet the year's educational and gener; operating expenses amounted to $1,298,863.25, and was provided bs allotment made to the unit by the Regents of the University Systei
667
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA, ATLANTA DIVISION
in the amount of $472,000.00, earnings from tuition, fees and other sources $801,863.25, and $25,000.00 transfer from the auxiliary enterprises account.
The $1,298,863.25 income together with the $725,888.78 cash ,i balance at the beginning of the period made a total of $2,024,752.03
available with which to meet educational and general costs in the year.
$1,132,429.89 of the available funds was expended for educational and general operating expenses and $32,209.82 paid for land, buildings and improvements in the year, leaving a cash balance of $860,112.32 on hand June 30, 1952.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES AVAILABLE INCOME AND OPERATING COSTS
Income of the auxiliary enterprises for the year was $40,116.90 from rentals, $39,929.62 from book store, $2,731.91 net from refectory sales and miscellaneous income of $1.27, making a total of $82,779.70. From this amount $25,000.00 was transferred to the Educational and General Fund account, leaving net income available to the Auxiliary Enterprises of $57,779.70.
The $57,779.70 net income and the $93,933.00 cash balance at the beginning of the fiscal year made a total of $151,712.70 available with which to meet operating expenses of the auxiliary enterprises in the period under review.
$9,282.80 of the available funds was expended for current operating expenses of the auxiliary enterprises in the year and $142,429.90 remained on hand June 30, 1952.
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 following:
668
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA, ATLANTA DIVISION
BY ACTIVITY
YEAR ENDED JUNE 30th
1952
1951
1950
EDUCATIONAL AND GENER AL
Admin, and General Plant--Maintenance Plant--Improvements Library Instruction ,,
145,857.98 $ 107,402.95 113,831.45
95,826.38 701,720.95
129,916.70 $ 237,255.62
54,601.85 616,331.49
Total Educ. and GeneraL -? 1,164,639.71 $ 1,038,105.66 $
110,712.57 78,826.11
35,865.42 516,669.06
742,073.16
AUXILIARY ENTERPRISES
Office Building Fund Book Store Refectory
Total Aux. Enterprises
Total Cost Payments
?
3,251.36 $
7,251.53 $
3,749.04
4,256.62
2,282.40
1,898.06
$
9,282.80 $ 13,406.21 $
$ 1,173,922.51 $ 1,051,511.87 $
19,242.70 4,791.64 2,024.50
26,058.84
768,132.00
BY OBJECT
Personal Services
?
Travel
Supplies and Materials .'
Communication
.
Heat, Light, Power, Water
Printing, Publicity
Repairs, Alterations
Rents
Insurance, Bonding
Equipment
Miscellaneous
866,593.57 $ 10,638.13 116,071.25 9,997.98 16,906.13 15,579.15 6,233.87 8,616.75 1,871.89 88,494.86 709.11
751,255.14 $ 10,414.21 70,995.92 7,147.11 16,756.46 11,663.73 7,205.21 2,886.12 12,429.85 38,353.60 2,372.70
$ 1,141,712.69 $
Outlay:
Land, Bldgs. & Improvements
Equipment
30,206.82 $ 2,003.00
931,480.05 $
119,970.85 60.97
$ 1,173,922.51 $ 1,051,511.87 $
631,819.28 8,178.10 50,821.53 7,244.04 15,971.97 6,300.78 4,160.73 1,369.58 483.26 24,092.06 2,803.89
753,245.22
1,771.78 13,115.00
768,132.00
669
UNIVERSITY SYSTEM OF GEORGIA
UNIVERSITY OF GEORGIA, ATLANTA DIVISION
BY OBJECT (Cont'd.)
YEAR ENDED JUNE 30th
1952
1951
1950
Number of Employees at June 30
Average Student Enrollment: Fall Quarter Winter Quarter Spring Quarter
Average--Regular Term....
Summer School
253
4,183 3,580 3,334 3,699 2,741
299
4,880 4,057 3)991 4,309 2 757
244
5,656 5,267 5,127 5,350 3,050
Cost Payments--Regular Term
Fall, Winter, Spring Quarters
Expense ..
$ 1,048,397.82 $
Outlay
32,209.82
830,760.01 $ 120,031.82
Total Cost--Reg. Term __$ 1,080,607.64 $ 950,791.83 $~
Cost Payments--Sum. School.
93,314.87
100,720.04
Total Cost Payments _$ 1,173,922.51 $ 1,051,511.87 $~
676,659.57 14,886.78
691,546.35 76,585.65
768,132.00
Annual Student Pex Capita Cost
Regular Term
Fall, Winter, Spring Qtrs.
Expense _
$
Outlay
282.42 $ 8.71
292.13 $
192.80 $ 27.88
220.68 $
126.48 2.78
129.26
GENERAL
All employees of the University System are bonded in the amount ft of $10,000.00 under blanket surety bond.
Books and records of the School were found in good condition. All * receipts disclosed by examination have been accounted for and expen1 ditures for the period under review were within the limits of budget qj approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the College for the cooperation and assistance given the State Auditor's office ui during this examination and throughout the year.
671
UNIVERSITY SYSTEM MEDICAL COLLEGE OF GEORGIA--AUGUSTA
672
UNIVERSITY SYSTEM OF GEORGIA
MEDICAL COLLEGE OF GEORGIA--AUGUSTA
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units _ Revenue Retained
Grants from U. S. Government _ Grants from Counties Donations Earnings, Educational Services _ Transfer from Public Trust Funds_
..$ 475,000.00 $
136,373.61 7,500.00
229,913.80 10,000.00
Total Income Receipts
-$ 858,787.41 $
584,976.00
92,566.08 2,500.00
71,994.38 167,557.98
4,345.94
923,940.38
NON-INCOME
Public Trust Funds Gifts for Principal Interest on Investments _ Investments Transfers--Budget Funds
Private Trust Accounts
824.55 5,679.73 10,517.35 -) 10,000.00 40,076.71
5,789.98 3,818.60 (--) 4,345.94 23,633.93
CASH BALANCES, JULY 1st
Budget Funds Public Trust Funds Private Trust Funds
Totals
55,371.40 22,602.33
6,509.72
113,127.25 17,969.64 17,138.28
$ 989,829.20 $ 1,101,072.12
673
UNIVERSITY SYSTEM OF GEORGIA
MEDICAL COLLEGE OF GEORGIA--AUGUSTA
PAYMENTS
EXPENSE
Personal Services . Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Rents In surance Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
OUTLAYS
Lands, Buildings Contracts Personal Services
NON-COST
Public Trust Funds Investments Expenses, Object of Trust
Private Trust Accounts
CASH BALANCES, JUNE 30th
Budget Funds Public Trust Funds .. Private Trust Funds
Total
1951
1952
451,771.11 9,522.83
34,766.74 3,857.99 4,199.31 5,926.67
14,001.18 477.09
9,164.71 147,350.00
58,649.21 16,749.63
539,854.87 10,682.26 43,382.17 4,541.30 6,905.06 5,990.32 11,872.66 311.44 306.18
146,663.18 64,430.54 8,810.08
-$ 756,436.47 $ 843,750.06
44,595.09
5,875.47 1,066.99
10,475.00 639.32
29,448.15
5,502.61 285.27
24,794.40
113,127.25 17,969.64 17,138.28
186,375.11 17,444.40 15,977.81
.$ 989,829.20 $ 1,101,072.12
674
UNIVERSITY SYSTEM OF GEORGIA
MEDICAL COLLEGE OF GEORGIA--AUGUSTA
CURRENT BALANCE SHEET JUNE 30, 1952
ASSETS
CASH ASSETS
Available Cash Education and General Fund Auxiliary Enterprises Public Trust Fund Agency Funds
$ 162,628.79 23,746.32 17,444.40 15,999.36
$ 219,818.87
INVESTMENTS--PUBLIC TRUST FUNDS U. S. Bonds Student Notes Real Estate
$
5,000.00
29,663.06
20,793.72
55,456.78
$ 275,275.65
LIABILITIES
CASH LIABILITIES
Accounts Payable and Purchase Orders
Outstanding
Education and Gen. (Operating Account) _$
Auxiliary Enterprises
_.
8,512.86 2,892.75 $
11,405.61
RESERVES
Restricted Fund Balances Plant Improvement Fund--Balance Public Trust Fund _... Agency or Private Trust Fund
if 85,494.13 26,887.32
72,901.18 15,999.36
201,281.99
SURPLUS
Education and General--Operating Fund Auxiliary Enterprises
if 41,734.48 20,853.57
62,588.05
$ 275,275.65
675
UNIVERSITY SYSTEM OF GEORGIA
MEDICAL COLLEGE OF GEORGIA--AUGUSTA
SUMMARY
FINANCIAL CONDITION--BUDGET FUNDS EDUCATIONAL AND GENERAL
The Medical College of Georgia ended the fiscal year on June 30, 1952, with a general fund surplus of $41,734.48, after providing the necessary reserve of $8,512.86 to cover outstanding accounts payable, and reserving $85,494.13 for restricted funds, and $26,887.32 for plant improvements.
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary enterprises at the College on June 30, 1952, was $20,853.57, after providing reserve of $2,892.75 to cover accounts payable and purchase orders outstanding.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet the year's educational and general operating expenses amounted to $904,087.46, and was provided by I $550,000.00 allotment from the Regents for operations and $34,976.00 I for plant improvements, $165,865.89 received for restricted purposes, $136,571.88 matriculation fees, $4,000.00 transfer from Auxiliary Enterprises account, and $12,673.69 from endowment income, rents and other sources.
The $904,087.46 net income and the $95,447.00 cash balance at the I beginning of the fiscal year made $999,534.46 funds available with I which to meet educational and general costs in the year.
$829,963.21 of the available funds was expended in the year for educational and general operating expenses, $6,942.46 was paid on | contract for remodeling Dugas Building, and $162,628.79 remained on at hand June 30, 1952, the end of the fiscal year.
Ifl OPERATING ACCOUNTS--AUXILIARY ENTERPRISES AVAILABLE INCOME AND OPERATING COSTS
Receipts from auxiliary enterprises in the year were $23,852.92, from which $4,000.00 was transferred to the Educational and General Fund, leaving net income of $19,852.92.
The $19,852.92 net income together with the $17,680.25 cash balance at the beginning of the year made a total of $37,533.17 available
676
UNIVERSITY SYSTEM OF GEORGIA
MEDICAL COLLEGE OF GEORGIA--AUGUSTA
with which to meet operating costs of the auxiliary enterprises in the period under review.
$13,786.85 of the available funds was expended for current operating expenses of the auxiliary enterprises in the fiscal year, leaving a cash balance on hand June 30, 1952, of $23,746.32.
COMPARISON OF OPERATING COSTS
Expenditures of all activities at the College for the past three years are compared in the statement following:
YEAR ENDED JUNE 30th
BY ACTIVITY
1952
1951
1950
EDUCATIONAL AND GENERAL
Administration and General--.$ Plant--Operations Plant--Improvements Library Instruction Research Extension University Hospital Medical State Aid Restricted Projects E. E. G. Clinic Special Research
Total Educ. and General $
50,056.77 $ 57,475.04
8,088.68 10,405.99 377,508.20
481.84 1,311.85 37,500.00 149,369.08 139,734.82 4,762.98
210.42
836,905.67 $
45,839.34 $ 62,391.71
12,665.84 318,662.51
100.00 2,116.82 45,384.00 149,778.66 148,865.47 2,569.20
526.00
788,899.55 $
36,077.02 49,835.16
10,451.96 292,977.53
470.24 796.49 43,325.58 142,872.82 91,697.62 1,796.60 946.53
671,247.55
AUXILIARY ENTERPRISES
Book Store Microscope Sales and Rentals . Pelvimeter Sales Special Concerns Students Activities (Carried as
Agency Funds since year ended 6-30-50) _
Total Aux. Enterprises
Total Cost Payments __. $
245.39 $ 10,025.16
3,516.30
13,786.85 $ 850,692.52 $
311.51 $ 8,552.25 3,268.25
12,132.01 $ 801,031.56 $
127.73 16,146.61
4,202.14 6,359.67
4,830.40 31,666.61 702,914.16
HP*
.
677
UNIVERSITY SYSTEM OF GEORGIA MEDICAL COLLEGE OF GEORGIA--AUGUSTA
BY OBJECT
YEAR ENDED JUNE 30th
1952
1951
1950
Personal Services
$
Travel
Supplies, Materials
Communication
Heat, Light, Power, Water
Printing, Publications
Repairs
Rents
Insurance, Bonding
Pensions--Ret. System
Equipment
Benefits, Medical State Aid
Miscellaneous
Total Expense Payments..?
539,854.87 10,682.26 43,382.17 4,541.30 6,905.06 5,990.32 11,872.66 311.44 306.18 172.02 64,430.54
146,491.16 8,810.08
843,750.06 $
451,771.11 9,522.83
34,766.74 3,857.99 4,199.31 5,926.67
14,001.18 477.09
9,164.71
58,649.21 147,350.00 16,749.63
756,436.47 $
428,840.71 7,813.21
34,899.73 3,812.62 9,466.53 3,787.71 9,311.04 345.97 2,075.36
44,886.61 142,756.00
14,918.67
702,914.16
Outlay:
Land, Bldgs., Improvements. Total Cost Payments _ ~$
Number of Employees June 30. Average Enrollment Annual Student Per Capita Cost
6,942.46 850,692.52 $
154 323 2,633.72 $
44,595.09 801,031.56 $
135 326 2,457.15 $
702,914.16 124 320
2,196.60
PUBLIC TRUST FUNDS
Public Trust Funds held by the College on June 30, 1952, amounted to $72,901.18, of which $17,444.40 was in cash, $5,000.00 in U. S. Bonds, $6,793.72 equity in University of Georgia buildings, $14,000.00 invested in real estate in Augusta, and $29,663.06 in student notes.
PRIVATE TRUST FUNDS
Private Trust Funds on hand June 30, 1952, amounted to $15,999.36, and consisted of student breakage deposits, student activity funds, and other funds amounting to $15,977.81 as detailed herein, $24.30 U. S. Income taxes for remittances to the Collector of Internal Revenue, while member contributions to Teacher Retirement Fund" had been overpaid $2.75.
678
UNIVERSITY SYSTEM OF GEORGIA
MEDICAL COLLEGE OF GEORGIA--AUGUSTA
GENERAL The Medical College of Georgia is operated in conjunction with
the University Hospital, in Augusta. 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.
All officials and employees of the College are bonded in the amount of $10,000.00 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 Auditor's office during this examination and throughout the year.
679
UNIVERSITY SYSTEM WEST GEORGIA COLLEGE
CARROLLTON
UNIVERSITY SYSTEM OF GEORGIA
WEST GEORGIA COLLEGE, CARROLLTON
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
---?
98,014.66
Revenues Retained Grants, U. S. Government Earnings, Educational Service
(--) 2,800.00 162,712.75
Total Income Receipts
257,927.41 $
NON-INCOME Private Trust Account
47,705.62
CASH BALANCES, JULY 1st Budget Funds Private Trust Account
79,093.49 3,368.54
Total
$ 388,095.06
166,366.06
112,460.96 278,827.02
26,304.98
46,379.42 2,921.38
354,432.80
PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communications Heat, Light, Power, Water Publications Repairs Rents Insurance Equipment Miscellaneous
Total Expense Payments
OUTLAY Lands, Improvements Personal Services -- Supplies, Materials Rents Equipment
NON-COST Private Trust Account
CASH BALANCES, JUNE 30th Budget Funds Private Trust
Totals.....
162,023.26 2,435.26
76,033.32 2,868.53 13,789.77 1,182.70 4,008.99 721.35 8,065.29 14,697.35 1,658.66
138,832.69 2,122.65
60,966.23 2,770.34 11,601.41 1,695.77 2,272.94 428.17 2,339.54 9,238.14 1,258.25
$ 287,484.48 $ 233,526.11
(-- ) 2,603.54
3,059.90
60.00 2,640.64
5,098.50
48,152.78
26,012.03
46,379.42 2,921.38
86,581.76 3,214.33
$ 388,095.06 $ 354,432.80
681
UNIVERSITY SYSTEM OF GEORGIA
WEST GEORGIA COLLEGE, CARROLLTON
CURRENT BALANCE SHEET
ASSETS
JUNE 30, 1952
CASH ASSETS
Available Cash Education and General Auxiliary Enterprises Private Trust or Agency Fund
Accounts Receivable Education and General Auxiliary Enterprises
$
63,853.58
22 728.18
3,214.33
$
1 621.39
1,017.72
LIABILITIES
CASH LIABILITIES Accounts Payable Education and General Auxiliary Enterprise
284.89 2,473.06
RESERVES Education and General Purchase Orders Outstanding For Plant Improvement Unearned Income--Summer School Fees
Auxiliary Enterprises Unearned Income--Summer School
Private Trust or Agency Funds
1,249.46 41,301.59
3,084.50 45,635.55
958.00 3,214.33
SURPLUS
Education and General Auxiliary Enterprises
-$ 19,554.53
t
20,314.84
$
89,796.09 2,639.11
92,435.20
2,757.95
49,807.88 39,869.37 92,435.20
682
UNIVERSITY SYSTEM OF GEORGIA
WEST GEORGIA COLLEGE, CARROLLTON
SUMMARY
FINANCIAL CONDITION EDUCATIONAL AND GENERAL
The West Georgia College, at Carrollton, ended the fiscal year on June 30, 1952, with a surplus of $19,554.53 in its educational and general fund, after providing the necessary reserves of $1,534.35 for accounts payable and purchase orders outstanding, $3,084.50 unearned income applicable to summer school and $41,301.59 for improvements at school.
AUXILIARY ENTERPRISES
Surplus available for operation of the dining halls, dormitories and other auxiliary enterprises at the College on June 30, 1952, was $20,314.84, after providing reserves of $2,473.06 for accounts payable outstanding and $958.00 unearned income applicable to summer school.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE INCOME AND OPERATING COSTS
Allotment to the College by the Board of Regents in the year ended June 30, 1952, for educational and general operations was $122,000.00 and for plant improvements $43,265.00.
In addition to funds provided through allotments, $1,101.06 vocational funds were received from the State Department of Education, $31,555.43 was collected in tuition and fees, $1,949.47 in rents and $2,545.00 was transferred to the account from the auxiliary enterprises, making total receipts of $202,415.96.
The $202,415.96 income received together with the $19,910.20 cash balance at the beginning of the fiscal year made a total of $222,326.16 available with which to meet the year's operating expenses for educational and general purposes.
$153,374.08 of the available funds was expended for current operating expenses of the educational and general activities at the College, $5,098.50 was paid in architect's fees, and $63,853.58 remained on hand June 30, 1952, the end of the fiscal year.
683
UNIVERSITY SYSTEM OF GEORGIA
WEST GEORGIA COLLEGE, CARROLLTON
OPERATING ACCOUNTS--AUXILIARY 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, 1952, were $78,956.06. From the total receipts $2,545.00 was transferred to the educational and general fund, leaving net income from these sources $76,411.06.
The $76,411.06 net income and the $26,469.22 cash balance at the beginning of the year made a total of $102,880.28 available for operating the auxiliary enterprises at the College in the period under review.
$80,152.10 of the available funds was expended for operation of the auxiliary enterprises in the year and $22,728.18 remained on hand June 30, 1952.
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three years are compared in the following statement:
BY ACTIVITY
EDUCATIONAL AND GENERAL
Administration
?
Student Welfare .
Plant--Maintenance
Plant Improvements
Library
Instruction
Extension
Total Educ. and General..?
YEAR ENDED JUNE 30th
1952
1951
1950
26,289.47 1,661.90
32,140.75 14,851.41 6,234.78 76,251.56 1,042.71
158,472.58 ?
31,676.14 ? 3,823.45 42,450.34 3,157.00 8,071.84 81,413.78 2,019.99
172,612.54 ?
31,621.39 3,879.80 31,047.26 3,494.30 8,329.31 78,019.81
156,391.87
AUXILIARY ENTERPRISES
Dining Halls Dormitories Farm
Bookstore Shop
Total Aux. Enterprises. .?
Total Cost Payments
?
54,115.03 13,078.93 9,823.42 2,913.66
221.06
80,152.10 ?
238,624.68 $
71,570.01 $ 28,254.61 13,741.92 3,814.12
648.28
118,028.94 ?
290,641.48 $
79,096.13 31,432.86 13,337.44 3,693.82
828.75
128,389.00
284,780.87
684
UNIVERSITY SYSTEM OF GEORGIA
WEST GEORGIA COLLEGE, CARROLLTON
BY OBJECT
YEAR ENDED JUNE 30th
1952
1951
1950
Personal Services ... Travel Supplies, Materials Communication Heat, Light, Power, Water Printing, Publicity Repairs Rents Insurance, Bonding Equipment Miscellaneous
Total Expense Payments..?
138,832.69 2,122.65 60,966.23 2,770.34
11,601.46 1,695.77 2,272.94 428.17 2,339.54 9,238.14 1,258.25
233,526.18
162,023.26 2,435.26 76,033.32 2,868.53
13,789.77 1,182.70 4,008.99 721.35 8,065.29 14,697.35 1,658.66
287,484.48 $
151,616.23 2,155.35
80,000.88 2,907.71
12,777.34 2,817.35 2,189.48
689.37 316.26 10,111.69 1,698.58
267,280.24
Outlay:
Land, Buildings Equipment
5,098.50
516.36 2,640.64
13,017.52 4,483.11
$ 238,624.68 $ 290,641.48 $ 284,780.87
Number of Employees at June 30th
*Includes 13 labor employees not detailed in previous report.
Average Enrollment:
Fall Quarter
Winter Quarter
Spring Quarter
.._
Average--Regular Term
Summer School
Cost Payments--Regular Term Fall, Winter, Spring Qtrs.: Expense Outlay
Total Cost--Reg. Term ...$
Cost Payments--Summer School Expense
39*
262 253 222 246 248
229,256.38 5,098.50
234,354.88 $
4,269.80 $
32
426 362 322 370 274
282,688.48 3,157.00
285,845.48 $
4,796.00 $
36
508 500 478 495 312
266,975.58 17,500.63
284,476.21
304.66
m
- ^^^H
685
UNIVERSITY SYSTEM OF GEORGIA
WEST GEORGIA COLLEGE, CARROLLTON
BY OBJECT (Cont'd)
Annual Student Per Capita Cost Regular Term Fall, Winter, Spring Qtrs.: Expense Outlay
YEAR ENDED JUNE 30th
1952
1951
1950
931.94 $ 20.72
952.66 $
764.02 8.53
772.55 $
539.34 35.35
574.69
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency funds held by the College at the close of the year on June 30, 1952, amounted to $3,314.33, as follows:
Student Activities and Athletics Group Insurance Fund Student Bank Room Deposits
49.51 639.21 1,159.36 1,366.25
$ 3,214.33
GENERAL
The College uses two County Schools for teacher training and paid $2,080.00 to the Carroll County Board of Education for supplement to salaries of County teachers in laboratory schools in the year ended June 30, 1952. This cost is detailed in the within report.
The College has a blanket performance bond covering each employee in the amount of $10,000.00.
Books and records were found in good condition, all receipts disclosed by examination have been accounted for and expenditures for "the period under review were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the College I for the cooperation and assistance given the State Auditor's office J during this examination and throughout the year.
687
UNIVERSITY SYSTEM MIDDLE GEORGIA COLLEGE
COCHRAN
688
UNIVERSITY SYSTEM OF GEORGIA
MIDDLE GEORGIA COLLEGE, COCHRAN
RECEIPTS
1951
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
Revenues Retained Earning, Educational Services
$ 78,000.00 101,271.76
Total Income Receipts
$ 179,271.76
1952
136,000.00 63,667.61 199,667.61
NON-INCOME Private Trust Accounts
8,246.40
11,613.51
CASH BALANCES, JULY 1st Budget Funds Private Trust Accounts
Totals
7,299.45 1,369.30
4,548.16 592.44
$ 196,186.91 $ 216,421.72
PAYMENTS
EXPENSE
Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Insurance Equipment Miscellaneous
Total Expense Payments
$ 118,156.55 $ 112,486.69
859.78
1,138.87
41,955.02
35,917.60
1,116.14
1,045.97
5,629.14
5,899.59
827.52
2,133.82
1,490.60
2,692.47
8,000.25
3,489.80
3,604.84
2,263.18
472.61
339.631
$ 182,112.45 $ 167,407.62
OUTLAYS Lands, Improvements Personal Services
NON-COST Private Trust Account
(--) 89.40 9,023.26
11,038.8
CASH BALANCES, JUNE 30th Budget Funds Private Trust Account
Totals...
4,548.16 592.44
36,808.15 1,167.07
$ 196,186.91 $ 216,421.72
689
UNIVERSITY SYSTEM OF GEORGIA
MIDDLE GEORGIA COLLEGE, COCHRAN
CURRENT BALANCE SHEET JUNE 30, 1952
ASSETS
CASH ASSETS
Available Cash Education and General Re^ular Plant Fund Auxiliary Enterprise Agency Fund
$
4,026.00
30,614.95
2 167.20
1,167.07
LIABILITIES
CASH LIABILITIES None Reported.
RESERVES For Plant Improvements Agency Funds
SURPLUS Education and General Auxiliary Enterprises ..
30,614.95 1,167.07 $
4,026.00 2,167.20
Stores Inventory--June 30, 1952 (Not included with Assets)
Dining Hall
e
Campus Store
Book Store
Book Store Annuals
Book Store Old Books
$
7,220.00 1,430.00 4,380.00
828.00 150.00 14,008.00
37,975.22
31,782.02 6,193.20 37,975.22
690
UNIVERSITY SYSTEM OF GEORGIA
MIDDLE GEORGIA COLLEGE, COCHRAN
SUMMARY
FINANCIAL CONDITION The Middle Georgia College, at Cochran, ended the fiscal year on
June 30, 1952, with a surplus of $6,193.20, available for operations, subject to budget approvals, after reserving $30,614.95 for plant improvements and $1,167.07 for private trust and agency funds held on this date.
OPERATING ACCOUNTS -- EDUCATIONAL AND GENERAL AVAILABLE INCOME AND OPERATING COSTS Income with which to meet the year's educational and general
operating expenses amounted to $156,174.68 and was provided by $91,000.00 allotment made to the College by the Regents for operations and $45,000.00 for plant improvements and earnings of $17,700.00 from fees, $2,000.00 rents and $474.68 from insurance recoveries.
The $156,174.68 income provided and the $1,243.46 cash balance at the beginning of the period made $157,418.14 funds available with which to meet educational and general costs in the year.
$108,392.14 of the available funds was expended for educational and general operating expenses, $14,385.05 was paid for plant improvements and $34,640.95 remained on hand June 30, 1952, the end, of the fiscal year.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES AVAILABLE INCOME AND OPERATING COSTS Net Income from auxiliary enterprises was $16,350.00 from dormi-B
tory rents, $26,175.00 from dining halls, $967.93 net from book store and campus store operations, making a total income for the fiscal yearj of $43,492.93.
This income of $43,492.93 together with the cash balance of $3,- I 304.70 at the beginning of the year made a total of $46,797.63 funds j available with which to meet operating costs of the auxiliary enter- I prises.
$44,630.43 of the available funds was expended for current operat- I ing expenses of the auxiliary enterprises in the fiscal year, leaving L a cash balance on hand June 30, 1952, of $2,167.20.
691
UNIVERSITY SYSTEM OF GEORGIA
MIDDLE GEORGIA COLLEGE, COCHRAN
COMPARISON OF OPERATING COSTS Expenditures for all activities at the College for the past three
years are compared in the following statement:
BY ACTIVITY
EDUCATIONAL AND GENERAL
Administration
$
Plant--Maintenance
Plant--Improvements
Library
Insurance
Total Educ. and General-.?
YEAR ENDED JUNE 30th
1952
1951
1950
27,474.11 25,271.49 14,385.05
5,533.40 50,113.14
122,777.19 $
22,899.67 $ 25,630.05
4,862.90 58,749.37 112,141.99 $
24,681.08 27,501.32
5,218.49 58,843.79 116,244.68
AUXILIARY ENTERPRISES Dormitories Dining Halls Bookstore Farm Campus Store
Total Aux. Enterprises- -$
Total Cost Payments -$
14,889.23 $ 21,258.22 $
27,286.91
44,798.63
505.59 (--)
9.40
1,948.70
2.67 3,830.94
44,630.43 $ 69,881.06 $
167,407.62 $ 182,023.05 $
18,398.53 48,680.23
286.60 3,208.79 70,574.15 186,818.83
BY OBJECT
EXPENSE
Personal Services .. Travel Expense Supplies, Materials Communication Heat, Light, Water, Power Printing, Publicity Repairs Insurance, Bonding Equipment Miscellaneous
Total Expense Payments..?
112,486.69 1,138.87
35,917.60 1,045.97 5,899.59 2,133.82 2,692.47 3,489.80 2,263.18 339.63
167,407.62 $
118,156.55 859.78
41,955.02 1,116.14 5,629.14 827.52 1,490.60 8,000.25 3,604.84 472.61
182,112.45 $
122,189.35 1,112.73
44,570.52 1,140.49 5,893.90 1,009.81 1,335.27 483.04 5,006.93 512.36
183,254.40
OUTLAY Land, Bldgs., and Equipment.
Total Cost Payments
$
$ 167,407.62 $
(--) 89.40 $ 182,023.05 $
3,564.43 186,818.83
692
UNIVERSITY SYSTEM OF GEORGIA
MIDDLE GEORGIA COLLEGE, COCHRAN
YEAR ENDED JUNE 30th
BY OBJECT (Cont'd)
1952
1951
1950
Number of Employees June 30th
Regular
23
27
29
Labor
13
~36
27
29
Average Student Enrollment:
Fall Quarter
166
275
307
Winter Quarter
151
240
293
Spring Quarter*
139
210
264
Average--Regular Term,,
152
242
288
Summer School
34
33
127
(*)Spring quarter had an additional 47 students for a special night class.
COST PAYMENTS--REGULAR TERM
Fall, Winter, Spring Quarters
Expense
$ 164,267.62 $
Outlay
179,662.45 $ (--) 89.40
179,939.40 3,564.43
COST PAYMENTSSUMMER SCHOOL
$ 164,267.62 $ 179,573.05 $ 183,503.83
3,140.00
2,450.00
3,315.00
$ 167,407.62 $ 182,023.05 $ 186,818.83
Annual Student Per Capita Cost
Regular Term:
Fall, Winter, Spring Quarters
Expense
$
Outlay
1,080.70 $
742.41 $ (--) .37
624.79 12.38 j
$
1,080.70 $
742.04 $
637.11
GENERAL
All employees of the College are bonded in the amount of $10,000.00 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 Auditor's office during this examination and throughout the year.
P""5""
693
UNIVERSITY SYSTEM NORTH GEORGIA COLLEGE
DAHLONEGA
694
UNIVERSITY SYSTEM OF GEORGIA
NORTH GEORGIA COLLEGE, DAHLONEGA
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units -- Transfers from Public Trust Funds Revenues Retained
Earnings, Educational Services _
$ 212,000.00 1,600.00
317,211.71
Total Income Receipts
$ 530,811.71 $
358,400.00 800.00
351,516.84 710,716.84
NON-INCOME
Public Trust Funds Income Investments
Private Trust Accounts
106.05 84.50 53,820.87
147.18 100.00 66,041.20
CASH BALANCES, JULY 1st
Budget Funds Public Trust Funds Private Trust Funds
Totals
97,643.57 393.38
18,224.74
44,753.93 483.93
21,849.32
$ 701,084.82 $ 844,092.40
_
695
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 _. Supplies, Materials Contracts
Equipment
NON-COST
Public Trust Funds--Investments Private Trust Accounts
CASH BALANCES, JUNE 30th
Budget Funds Public Trust Funds _r Private Trust Accounts
Totals-
1951
1952
317,301.70 2,823.97
165,889.07 2,280.55
15,401.68 4,162.18 7,600.74 2,689.06 1,555.63
441.54 18,836.57 4,685.21
323,358.82 3,105.47
146,305.69 2,406.91
14,934.74 6,523.60 4,214.76 2,059.09 18,303.15
531.07 20,893.11 4,667.75
-$ 543,667.90 $ 547,304.16
3,408.02 5,000.48 24,021.27 7,603.68
2,571.90 2,964.08 29,023.16 9,201.49
100.00 50,196.29
35.00 69,352.90
44,753.93 483.93
21,849.32
164,405.98 696.11
18,537.62
-$ 701,084.82 $ 844,092.40
696
UNIVERSITY SYSTEM OF GEORGIA
NORTH GEORGIA COLLEGE, DAHLONEGA
CURRENT BALANCE SHEET JUNE 30, 1952
ASSETS
CASH ASSETS Available Cash Educational and General __$ Auxiliary Enterprises Public Trust Funds Private Trust Funds
95,512.08 68,893.90
696.11 18,537.62 $
U. S. Bonds Public Trust Funds Private Trust Funds
$
5,000.00
314.50
ACCOUNTS AND NOTES RECEIVABLE
Veterans Administration
Educational and General
$
Auxiliary Enterprises
Notes Receivable Public Trust Funds (Moore Loan Fund)
183,639.71 5,314.50 $ 3,801.00 439.50
$
188,954.21
4,240.50 135.00
193,329.71
LIABILITIES, RESERVES, SURPLUS
CASH LIABILITIES
Accounts Payable
Educational and General
$
Auxiliary Enterprises
RESERVES
For Purchase Orders and Negotiated Contracts
Educational and General ____$ 58,414.96
Auxiliary Enterprises
4,329.47 $
For Unearned Income Educational and General ___.$ Auxiliary Enterprises
8,860.00 4,226.25
Public Trust Fund Agency Funds Other Trust Funds--For U. S. Bond Purchases
SURPLUS Educational and General-- For General Operation $ For Bldgs. and Improv.
11,476.91 20,384.43 $
Auxiliary Enterprises
176.78 57.61
234.39
62,744.43
13,086.25 5,831.11 18,803.37
48.75
100,513.91
31,861.34 60,720.07
$
92,581.41 193,329.71
~te'Ji*-
697
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, 1952, with a surplus of $31,861.34 in educational and general funds, after providing the necessary reserve of $176.78 to cover outstanding accounts payable and reserving $58,414.96 for unliquidated purchase orders and negotiated contracts and $8,860.00 for unearned income.
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary enterprises at the College on June 30, 1952, was $60,720.07, after provision had been made for liquidation of $57.61 in outstanding accounts payable, $4,329.47 for unliquidated purchase orders and contracts and $4,226.25 for unearned income.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE INCOME AND OPERATING COSTS
Allotments by the Regents to the North Georgia College in the 1 year ended June 30, 1952, were $268,000.00 for general operations | and $90,400.00 for plant funds, making a total of $358,400.00.
Income from tuition and fees in the year was $101,230.24, $800.00 was received from Public Trust Funds (Land Grant Fund held by the I University of Georgia), $8,000.00 transfer was received from the ^Auxiliary Enterprises account and $840.92 from sales and other il sources, a total for the year of $110,871.16.
The $358,400.00 allotment from the Regents and the $110,871.16 received from tuition, fees and other sources, together with the cash e.balance of $19,128.45 at the beginning of the fiscal year made total |funds available for educational and general purposes $488,399.61.
$350,030.69 of the available funds was expended for the current operating expenses of the educational and general activities at the College, $42,856.84 was paid for buildings and improvements, and ';here remained on hand June 30, 1952, $95,512.08.
m^
J&?
698
UNIVERSITY SYSTEM OF GEORGIA
NORTH GEORGIA COLLEGE, DAHLONEGA
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES AVAILABLE INCOME AND OPERATING COSTS
Total income from earnings of auxiliary enterprises at the College in the year ended June 30, 1952, was $249,445.68, from which $8,000.00 was transferred to the educational and general fund account, leaving net income receipts of $241,445.68.
The $241,445.68 income receipts and the $25,625.48 cash balance at the beginning of the fiscal year made a total of $267,071.16 available for the operating of auxiliary enterprises at the College.
$197,273.47 of the available funds was expended for current operating expenses of the auxiliary enterprises in the fiscal year, $903.79 was paid to the University of Georgia Public Trust Funds for equity in faculty apartment building and $68,893.90 remained on hand June 30, 1952.
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 following:
YEAR ENDED JUNE 30th
BY ACTIVITY
1952
1951
1950
EDUCATIONAL AND GENERAL
Administration
$
Plant--Maintenance
Library
Instruction
Student Welfare
Plant Funds--Outlay
_
51,848.47 $ 85,217.96 18,260.38 172,159.61 22,544.27 .42,856.84
48,658.25 $ 70,759.46 20,734.67 169,759.37 20,361.93 39,155.98
46,315.37^ 88,109.37 16,701.32 172,530.65 20,709.41
$ 392,887.53 $ 369,429.66 $ 344,366.12
AUXILIARY ENTERPRISES
Dining Halls
$
Dormitories
Farm--Dairy
Faculty Housing
Other Agencies
140,191.37 $ 30,160.83 i 5,971.33 9,450.81 . 12,402.92
140,785.35 $ 35,315.85 19,924.20 10,510.97 7,735.32
137,686.5039,102.10 18,645.65 16,224.39 9,270.06
Total Cost Payments
$ 198,177.26 $ 214,271.69 $ 220,928.70
$ 591,064.79 $ 583,701.35 $ 565,294.82
:
699
UNIVERSITY SYSTEM OF GEORGIA
NORTH GEORGIA COLLEGE, DAHLONEGA
BY OBJECT
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water,. Printing, Publicity Repairs Rents Insurance, Bonding Pensions--To Retirement Sys... Equipment Miscellaneous
Total Expense Payments. $ OUTLAY
Lands, Bldgs. & Perm. Improv Equipment
Total Cost Payments,. -$
BY TERMS
Regular Term: Fall, Winter, Spring Quarters Expense Outlay
Total Cost--Reg. Term....$ Summer School
Total Cost
$
Number of Employees June 30th
Average Enrollment
Regular Term
Fall, Winter, Spring Qtrs.....
Summer School
Annual Student Per Capita Cost
based on Fall, Winter and
Spring Quarters Average
Enrollment:
Expense
$
Outlay
$
YEAR ENDED JUNE 86th
1952
1951
1950
323,358.82 3,105.47
146,305.69 2,406.91 14,934.74 6,523.60 4,214.76 2,059.09
18,303.15 531.07
20,893.11 4,667.75
547,304.16 $
317,301.70 2,823.97
165,889.07 2,280.55 15,401.68 4,162.18 7,600.74 2,689.06 1,555.63 441.54
18,836.57 4,685.21
543,667.90 $
315,351.91 3,282.68
153,931.91 1,854.31
16,225.13 4,020.66 5,548.07 2,861.55 1,437.42
17,530.97 5,283.70
527,328.31
34,559.14 9,201.49
591,064.79 $
32,429.77 7,603.68
583,701.35 $
34,871.84 3,094.67
565,294.82
521,636.26 $ 43,760.63
565,396.89 $ 25 667.90
591,064.79 $ 101
526,658.15 $ 40,033.45
566,691.60 I
17,009.75
583,701.35 $
109
509,096.32 37,966.51
547,062.83 18,231.99 565,294.82
117
548 295
604 310
654 375
951.g9 $
7986
1,031.75 $~~
871.95 $ 66.28
938.23 $
778.43 58.05
836.48
700
UNIVERSITY SYSTEM OF GEORGIA
NORTH GEORGIA COLLEGE, DAHLONEGA
PUBLIC TRUST FUNDS Student Loan Funds on June 30, 1952, amounted to $5,831.11, of
which $696.11 was cash in bank, $5,000.00 invested in U. S. Bonds and $135.00 in student notes.
PRIVATE TRUST FUNDS Private Trust Funds held on June 30, 1952, had a cash balance of
$18,488.87 for student organizations and others, $314.50 invested in U. S. Bonds and $48.75 held for purchase of U. S. Bonds for employees, a total of $18,852.12.
GENERAL All employees of the College are bonded in the amount of $10,000.00
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 Auditor's office during this examination and throughout the year.
> ^IHBBHMM'
701
UNIVERSITY SYSTEM SOUTH GEORGIA COLLEGE
DOUGLAS
702
UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA COLLEGE, DOUGLAS
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units Revenues Retained
Earnings, Education Services
$ 94,000.00 143,158.17
Total Income Receipts
$ 237,158.17 $
151,900.00 I 91,677.07 I 243,577.07
NON-INCOME Private Trust Accounts
28,173.23
22,684.02
CASH BALANCES, JULY 1st Budget Funds Private Trust Accounts
Totals..
55,272.84 3,347.16
34,295.39 3,897.97
..$ 323,951.40 $ 304,454.45
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies, Materials
Communication
Heat, Light, Power, Water
Publications
Repairs
Rents
Insurance
-
Pensions, Benefits
Equipment
Miscellaneous
Total Expense Payments
NON-COST Private Trust Accounts
CASH BALANCES, JUNE 30th Budget Funds Private Trust Account
Totals.
142,337.12 2,225.07
70,886.31 2,219.02 2,167.00 3,335.37 4,847.09 632.05 5,175.71 210.05 21,788.83 2,312.00
122,461.711 1,586.75 P
52,080.14 t 2,350.06 i) 2,150.89 3 4,503.211 5,133.171. 272.65 1,433.201. 326.62 >. 11,406.77 [. 1,876.89?.
$ 258,135.62 $ 205,582.061
27,622.42
22,168.661
34,295.39 3,897.97
72,290.40 4,413.33 I
$ 323,951.40 $ 304,454.45 >
703
UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA COLLEGE, DOUGLAS
CURRENT BALANCE SHEET JUNE 30, 1952
ASSETS
Educ. and General
Cash and in Bank, Budget Funds
!j
Cash in Board of Regents Account, Budget Funds
Cash and in Bank, Private Trust Funds
Accounts Receivable (Veterans)
Total Assets
Educational and General
-$
Auxiliary Enterprises
36,832.07 10,074.14 4,413.33 11,158.42
62,477.96
Auxiliary Enterprises
25,384.19 129.96
25,514.15
LIABILITIES, RESERVES, SURPLUS
LIABILITIES
Accounts Payable RESERVES Student Welfare
Summer School Teacher Leave Private Trust Funds--Student Activities Private Trust Funds--Room Reservations Private Trust Funds--Airport Rentals Private Trust Funds--Student Deposits ....
7,028.40 $
4,558.39 2,754.00 (--) 87.10 2,093.00 2,226.24
181.19
$ 11,725.72
SURPLUS--JUNE 30, 1952 (Subject to Budget Approval) Education and General Operations Education and General Plant Fund
Auxiliary Enterprises
19,179.38 24,544.46 43,723.84
62,477.96 $
12.96
25,501.19 25,514.15
704
UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA COLLEGE, DOUGLAS
SUMMARY
FINANCIAL CONDITION EDUCATIONAL AND GENERAL
The South Georgia College at Douglas ended the fiscal year on June 30, 1952, with a current fund surplus of $19,179.38 and $24,544.46 for additions and improvements to plant, after making the necessary provision for liquidation of $7,028.40 in outstanding accounts payable and reserving $4,558.39 for student welfare and $2,754.00 for summer school teacher leave.
Educational and General Fund assets on this date consisted of $46,906.21 cash in banks and $11,158.42 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, 1952, was $25,501.19, after making provision for payment of $12.96 in outstanding accounts payable
Assets on this date available for auxiliary enterprises consisted of $25,384.19 cash in banks and $129.96 accounts receivable from the Veterans Administration.
PRIVATE TRUST AND AGENCY FUNDS Private Trust and Agency Funds being administered by the Col-
lege on June 30,1952, amounted to $4,413.33 and consisted of $2,093.00 for room reservations, $2,226.24 airport rentals, $181.19 in student deposits and an overdraft of $87.10 in the student activities account. The accounts are shown in detail in the within report.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE INCOME AND OPERATING COSTS Income with which to meet the year's educational and general I
operating costs amounted to $180,221.26 and was provided by allotment of $151,900.00 made to the unit by the Regents of the University System, $27,591.02 from tuition and fees and $730.24 from rents, sales and other sources.
The $180,221.26 income together with the $8,544.55 cash balance;
.' -- 1
705
UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA COLLEGE, DOUGLAS
at the beginning of the period made a total of $188,765.81 available with which to meet educational and general costs in the year.
$141,859.60 of the available funds was expended for educational and general operating expenses and plant rehabilitation in the year leaving a cash balance of $46,906.21 on hand June 30, 1952.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES AVAILABLE INCOME AND OPERATING COSTS Total income from operations of the auxiliary enterprises at the
College in the year ended June 30, 1952, was $63,355.81, of which $43,759.48 was from dining halls, $13,187.38 dormitory rents $3 525.05 farm sales, $1,268.54 from book store and $1,615.36 from co-op sales.
The $63,355.81 income together with $25,750.84 cash balance at the beginning of the period made a total of $89,106.65 available.
$63,722.46 of the available funds was expended for the cost of operating the auxiliary enterprises in the year and $25 384 19 re mained on hand June 30, 1952, the end of the fiscal year.
COMPARISON OF OPERATING COSTS Expenditures for all activities at the College for the past three
years are compared in the statement following:
706
UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA COLLEGE, DOUGLAS
BY ACTIVITY
YEAR ENDED JUNE 30th
1952
1951
1950
EDUCATIONAL AND GENERAL
Administration and General ....$ Plant Operations Plant Rehabilitation Student Welfare Instruction Library
Total Educ. and General-?
26,759.07 21,734.65 10,218.53
5,678.25 72,309.40
5,159.70
141,859.60
32,324.20 20,730.91 11,803.53
5,184.51 78,763.62
4,434.84
153,241.61 $
40,171.28 22,132.14
4,116.00 2,050.96 76,998.28 4,528.79
149,997.45
AUXILIARY ENTERPRISES
Dormitories Dining Halls Plant Rehabilitation Book Store and Co-op Farm and Timber
Total Aux. Enterprises.
13,534.11 53,741.70
1,953.81 1,606.00 2,886.84
63,722.46 $
205,582.06 $
17,120.17 $ 66,123.33 14,482.92 2,541.93 4,625.66
104,894.01 $
258,135.62 $
20,603.50 74,157.51
1,464.26 1,848.41
98,073.71 248,071.16
BY OBJECT
Personal Services
Travel Expense
Supplies, Materials __
Communication Services
Heat, Light, Power, Water
Printing, Publicity
Repai rs
Rents
Insurance, Bonding
Pensions--Retirement Fund
Equipment
--
Miscellaneous
Total Expense Payments..?
122,461.71 1,586.75
52,080.14 2,350.06 2,150.89 4,503.21 5,133.17
272.65 1,433.20
326.62 11,406.77
1,876.89
205,582.06 $
142,337.12 2,225.07
70,886.31 2,219.02 2,167.00 3,335.37 4,847.09 632.05 5,175.71 210.05 21,788.83 2,312.00
258,135.62 $
139,575.10 2,070.41 69,497.66 1,937.71 2,938.92 2,791.57 5,938.76 332.1 444.46
17,012.07 2,561.12
244,999.89
Outlay: Land, Buildings, Improvements Total Cost Payments $
205,582.06 $
258,135.62 $
3,071.27 248,071.16
707
UNIVERSITY SYSTEM OF GEORGIA
SOUTH GEORGIA COLLEGE, DOUGLAS
BY OBJECT (Cont'd)
Number of Employees June 30th
Average Enrollment: Fall Quarter Winter Quarter __ Spring Quarter __ Average--Regular Term Summer School
Annual Student Per Capita Cost_...$
YEAR ENDED JUNE 30th
1952
1951
1950
26
32
37
249 213 200 220
0
934.46 $
391 330 301 341 105
757.00 $
491 456 394 447 147
554.96
GENERAL
All employees of the University System are bonded in the amount of $10,000.00 under blanket surety 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.
Books and records were found in good condition and appreciation is expressed to the officials and staff of the College for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
709
UNIVERSITY SYSTEM GEORGIA EXPERIMENT STATION
EXPERIMENT
710
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA EXPERIMENT STATION, EXPERIMENT
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
$ 153,200.00 $
Revenues Retained Grants from U. S. Government
Donations Earnings, Development Services
378,820.08 34,809.08 186,107.91
Total Income Receipts
752,937.07 $
NON-INCOME Private Trust
7,043.24
CASH BALANCES, JULY 1st Budget Funds Private Trust
Totals
100,551.74 ..$ 860,532.05 $
362,747.79
364,731.09 42,715.45 199,230.78 969,425.11
7,954.11
122,202.98 1,500.00
1,101,082.20
PAYMENTS
EXPENSE Personal Services Travel Supplies, Materials Communication Heat, Light, Power, WaterPublications Repairs Rents Insurance Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
OUTLAYS Lands, Improvements Personal Services Travel Supplies, Materials Publications Repairs Contracts Equipment
NON-COST Private Trust Account
CASH BALANCES, JUNE 30th Budget Funds Private Trust
Totals_
$ 489,652.05 19,206.86 8,602.85 3,814.86 9,360.18 13,892.64 13,606.38 5,195.00 11,295.21 222.60 46,954.30
556,339.22 20,481.22 3,514.43 3,752.07 9,035.00 11,269.32 14,718.04 8,807.08 4,000.18 244.32 42,954.43
254.38
241.08
._$ 718,715.33 $ 780,390.74
1,294.95 2.00
8,602.85
2,277.95
392.75
14,414.63
3,514.43 221.45
10,523.63 56,262.82
208.25
5,543.24
4,954.11
122,202.98 1,500.00
226,092.14 4,500.00
..$ 860,532.05 $ 1,101,082.20
NOTE--Includes Southern Piedmont Experiment Station at Watkinsville.
TMaB
711
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA EXPERIMENT STATION, EXPERIMENT
CURRENT BALANCE SHEET JUNE 30, 1952
ASSETS
Cash in Banks Accounts Receivable
Due from TVA Due from Quartermaster Depot _
-$ 230,593.04
1,843.09 6,636.86 $
239,072.99
LIABILITIES, RESERVES, SURPLUS
LIABILITIES Accounts Payable Outstanding Purchase Orders
8,637.82 3,187.73
11,825.55
RESERVES FOR RESEARCH (Restricted Funds)
For Federal Funds
$
For Commercial Funds
Eatonton Area Restricted for Eatonton Area
Southern Piedmont Station Restricted Balance for this Station
Escrow Funds
Unexpended Plant Funds
SURPLUS, JUNE 30, 1952
9,944.15 7,123.68
17,067.83
125,363.94
337.29 4,500.00 67,772.83 $ 226,867.44
12,205.55 $ 239,072.99
712
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, 1952, with a surplus of $12,205.55, after providing the necessary reserve of $11,825.55 to cover accounts payable and purchase orders outstanding, and reserving $17,067.83 for research projects, $125,363.94 for Eatonton Area operations, $337.29 for Southern Piedmont Station, $4,500.00 for funds held in escrow, and $67,772.83 for plant additions and improvements.
AVAILABLE INCOME AND OPERATING COSTS
Allotments to the Station by the Regents in the year ended June 30, 1952, were $216,450.00 for operations and $145,728.00 for plant additions and improvements, $364,731.09 was received in Grants from the U. S. Government, $42,715.45 gifts for research projects, $199,230.78 from sales, rents and other sources, as detailed in report, and $569.79 transfer from the University of Georgia, making total receipts of $969,425.11.
The $969,425.11 income, together with cash balance of $122,202.98 on hand at the beginning of the fiscal year, made a total of $1,091,628.09 available.
$780,390.74 of the available funds was expended in the year for current operating expenses, $85,145.21 was paid for new buildings and improvements, and $226,092.14 remained on hand June 30, 1952, the end of the fiscal year.
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the statement following:
713
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA EXPERIMENT STATION, EXPERIMENT
BY ACTIVITY
Administration | Plant
Library Research Piedmont Experiment Station
Totals.
..-- $
YEAR ENDED JUNE 30th
1952
1
1951 '
1950
39,001.35 $ 120,389.66
6,648.93 671,934.67 27,561.34
52,019.16 $ 51,115.65
7,154.04 599,450.06
21,546.92
42,074.37 29,368.52
5,797.64 556,315.25
22,060.49
865,535.95 $ 731,285.83 $ 655,616.27
BY OBJECT
Personal Services . Travel Supplies, Materials Communication Heat, Light, Power, Water Printing-, Publications I Repairs i Rents 1 Insurance, Bonding 1 Pensions, Retirement System I Equipment I Miscellaneous
Total Expense Payments..?
Outlay:
Land, Bldgs., Improvmts.
Total Cost Payments
556,339.22 20,481.22 108,548.78
3,752.07 9,035.00 11,269.32 14,718.04 8,807.08 4,000.18
244.32 42,954.43
241.08
780,390.74 $
85,145.21
865,535.95 $
489,652.05 19,206.86
105,260.87 3,814.86 9,360.18
13,892.64 13,606.38 5,195.00 11,295.21
222.60 46,954.30
254.38
718,715.33 $
12,570.50
731,285.83 $
450,967.36 19,838.50 88,403.92 3,244.03 7,990.31 7,247.85 20,373.78 3,892.22 3,743.79
46,560.25 572.74
652,834.75
2,781.52
655,616.27
Number on Payroll June 30th..
129
123
115
GENERAL
All employees of the Station are bonded in the amount of 5i $10,000.00 under schedule bond, and the Director and the Comptroller
are each under additional coverage of $10,000.00.
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.
714
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA EXPERIMENT STATION, EXPERIMENT
The Station uses purchase orders of the State Purchasing Department for purchases made from State funds but does not secure purchase orders for expenditures made from Federal funds, citing as authority the following ruling:
"United States Department of Agriculture, Miscellaneous Publication No. 515 issued March 1943, Revised September 1946 FEDERAL LEGISLATION, RULINGS, AND REGULATIONS AFFECTING THE STATE AGRICULTURAL EXPERIMENTAL STATIONS.
Section: Use of Federal-Grant Funds Responsibility of the State 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 Federal-Grant funds, the Solicitor of the Department of Agriculture, under date of December 17, 1936, rendered the opinion that--
it would seem to be obvious that State contract for the purchase 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, expenditures 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 sub-stations at Blairsville and the project at] Eatonton, as well as the Southern Piedmont Experiment Station Sales fund.
All known receipts 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 Auditor's office during this examination and throughout the year.
715
UNIVERSITY SYSTEM FORT VALLEY STATE COLLEGE
FT. VALLEY
716
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE, FORT VALLEY
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units Transfers from Public Trust Funds Revenues Retained
Grants, U. S. Government Donations Earnings, Educational Services
260,604.72 2,286.41
31,660.94 900.00
308,168.09
Total Income Receipts
$ 603,620.16 $
482,233.51 2,286.18 I
36,211.30 800.00 I
300,834.22 I
822,365.21
NON-INCOME
Public Trust Funds Income on Investments Transfers to Budget Funds Investments
Private Trust Accounts
2,286.41 (--) 2,286.41
809.34 43,083.78
2,286.18 (--) 2,286.18 1
692.58 1 48,066.41
CASH BALANCES, JULY 1st
Budget Funds Public Trust Funds Public Trust Accounts
Totals..
67,333.82 4,428.47 3,782.03
72,959.17 1,237.81 j 4,740.88
.-$ 723,057.60 $ 950,062.06
717
UNIVERSITY SYSTEM OF GEORGIA
PORT VALLEY STATE COLLEGE, FORT VALLEY
PAYMENTS
EXPENSE
Personal Services ._ Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Rents Insurance Pensions Equipment Miscellaneous
Total Expense Payments
OUTLAYS
Lands, Improvements Personal Services _ Supplies Contracts
Equipment
NON-COST
Public Trust Funds Investments
Private Trust Accounts
CASH BALANCES, JUNE 30th
Budget Funds Public Trust Funds .. Private Trust Accounts
Totals
1951
1952
348,699.03 16,198.79
152,575.59 5,364.12
11,795.83 3,064.50 5,621.35 2,200.76 13,792.80 2,007.76 16,611.18 2,932.42
387,411.60 13,836.17
167,951.16 5,279.26
12,986.14 2,712.29 4,083.88 1,180.44 2,650.08 2,008.02 31,963.25 5,330.55
.-$ 580,864.13 $ 637,392.84
(- ) 4,515.94 1,247.95 15,989.74 4,408.93
7,927.04 3,811.36 16,510.73
807.86
4,000.00 42,124.93
45,355.01
72,959.17 1,237.81 4,740.88
228,874.55 1,930.39 7,452.28
-$ 723,057.60 $ 950,062.06
718
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE, FORT VALLEY
CURRENT BALANCE SHEET JUNE 30, 1952
ASSETS
Total
Educ. and General
Auxiliary Enterprises
CASH ASSETS
Cash in Bank Operating Funds Plant Funds Public Trust Funds Private Trust Funds
Investments Public Trust Funds
Accounts Receivable Students --
$ 74,891.97 i! 47,512.29 $
153,982.58
153,982.58
1,930.39
1,930.39
7,452.28
7,386.17
63,177.28
63,177.28
1,221.13
202.50
$ 302,655.63 $ 274,191.21 $
27,379.68 66.11
1,018.63 28,464.42
LIABILITIES, RESERVES, SURPLUS
LIABILITIES Accounts Payable
$ 20,319.98
13,702.70 $
RESERVES
For Carnegie Aids in Grants.-- For Public Trust Funds For Private Trust Funds For Plant Fund Operations....
$
4,427.37 65,107.67
7,452.28 153,982.58
251,289.88 $
4,427.37 65,107.67
7,386.17 153,982.58
244,606.49 $
SURPLUS FOR FUTURE OPERATIONS
51,365.75
29,584.72
$ 302,655.63 $ 274,191.21 $
6,617.28
66.11 6,683.39 21,781.03 28,464.42
719
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, 1952, with a surplus of $29,584.72 in its educational and general fund, after providing the necessary reserve of $13,702.70 to cover outstanding accounts payable, and reserving $4,427.37 for Carnegie Project and $153,982.58 for additions and improvements to plant.
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the auxiliary enterprises at the College on June 30, 1952, was $21,781.03, after making provision for liquidation of $6,617.28 in outstanding accounts payable.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE INCOME AND OPERATING COSTS
Allotment to the College by the Regents in the year was $290,000.00 for operations and $161,133.00 for plant additions and improvements, $121,841.44 was received in tuition and fees, $36,211.30 from U. S. Government Morrell-Nelson Fund grant, $29,900.51 from the State Department of Education, and $19,650.94 from farm income, rents and other sources, a total for the year of $658,737.19.
The $658,737.19 income and the $30,817.26 cash balance at the beginning of the period made $689,554.45 funds available with which to meet educational and general costs in the year.
$480,568.87 of the available funds was expended for educational and general operating expenses in the year, $7,490.71 was paid for land, buildings and improvements, and $201,494.87 remained on hand June 30, 1952, the end of the fiscal year.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES AVAILABLE INCOME AND OPERATING COSTS
Income from auxiliary enterprises in the year was $163,628.02, of which $28,987.69 was from dormitories, $119,018.86 from dining
720
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE, FORT VALLEY
halls, $6,270.75 from laundry, and $9,350.72 from the book store, veterans housing, transfers and other sources.
The $163,628.02 net income and the $42,141.91 cash balance at the beginning of the fiscal year made a total of $205,769.93 available with which to meet operating expenses of the auxiliary enterprises in the period under review.
$156,823.97 of the available funds was expended for current operating expenses, $21,566.28 was paid for land, buildings and improvements, and $27,379.68 remained on hand June 30, 1952.
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
1952
1951
1950
EDUCATIONAL AND GENERAL
Administration
$
Plant
Library
Instruction
Vocational and Extension
Farm
Student Welfare
Total Educ. and General_._.$
63,927.73 $ 82,997.83 24,057.73 241,870.69 36,631.31 19,386.83 11,696.75
480,568.87 $
65,952.86 $ 83,970.67
9,838.99 196,710.61 38,215.51 20,287.05
12,422.10
427,397.79 $
61,142.76 68,479.33 8,669.87 192,543.24 58,113.76 18,830.91 10,292.65
418,072.52
AUXILIARY ENTERPRISES
Dining Halls Dormitories Laundry Book Store Snack Bar Plant
Total Aux. Enterprises- $
Total Cost Payments _ $
121,073.61 $ 20,764.43 9,522.17 619.04 1,670.26 32,231.45
185,880.96 $
666,449.83 $
116,368.39 $ 25,112.56 7,112.97 461.58
30,271.52 179,327.02 $ 606,724.81 $
107,132.62 25,467.20 6,455.43 848.54
22,164.37 162,068.16 580,140.68
721
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE, FORT VALLEY
YEAR ENDED JUNE 30th
BY OBJECT
Personal Services Travel Supplies, Materials __ Communication Heat, Light, Power, Water Printing, Publications Repairs Rents Insurance, Bonding Pensions, Retirement System Equipment Miscellaneous
Total Expense Payments^ $ Outlay:
Land, Bldgs., ImprovementsEquipment
Total Cost Payments __ -$
1952
387,411.60 13,836.17 167,951.16
5,279.26 12,986.14 2,712.29 4,083.88 1,180.44 2,650.08 2,008.02 31,963.25 5,330.55
637,392.84 $
28,249.13 807.88
666,449.83 $
1951
348,699.03 16,198.79 152,575.59
5,364.12 11,795.83 3,064.50
5,621.35 2,200.76 13,792.80 2,007.76 16,611.18 2,932.42
580,864.13 $
21,451.75 4,408.93
606,724.81 $
1950
351,755.71 17,450.95
133,635.31 5,048.97
11,220.12 3,893.46 17,492.58 2,181.52
773.60 2,007.83 22,852.91 6,048.69
574,361.65
3,185.58 2,593.45
580,140.68
Number of Employees June 30.
78
82
89
Average Enrollment:
Fall Quarter Winter Quarter Spring Quarter
626
674
639
667
617
645
679
622
641
Summer School
Cost Payments--Regular Term Fall, Winter, Spring Qtrs.: Expense Outlay
657
637
642
801
871
l49
607,203.76 $ 29,056.99
556,477.62 $ 25,860.68
553,458.08 5,779.03
Total Cost--Reg. Term ....$ 636,260.75 $
Cost Payments--Summer School
30,189.08
Total Cost Payments .$666,449.83 ?
Annual Student Per Capita Cost Regular Term Fall, Winter, Spring Qtrs.: Expense Outlay
924.21 $ 44.23
968.44 $
582,338.30 $ 24,386.51
606,724.81 $
559,237.11 20,903.57
580,140.68
873.59 $ 40.60
914.19 $~
862.09 9.00
871.09
722
UNIVERSITY SYSTEM OF GEORGIA
FORT VALLEY STATE COLLEGE, FORT VALLEY
PUBLIC TRUST FUNDS
Public Trust Funds of the College at June 30, 1952, amounted to $65,107.67 and consisted of the following assets:
Cash on hand and in banks. Investments:
Stocks U. S. Bonds Student Notes Equity--Davison Hall
..$ 1,930.39
_ 12,026.46 _ 40,100.00
45.00 _ 11,005.82
Total
.
..$65,107.67
PRIVATE TRUST FUNDS
Private Trust Funds held by the College at the close of the fiscal year on June 30, 1952, amounted to $7,452.28, and consisted of $7, 386.17 Student Activity funds and $66.11 sales tax collections to be remitted to the State Department of Revenue.
GENERAL
All employees of the College are bonded in the amount of $10,000.00 under schedule bond.
All receipts disclosed by examination have been accounted for and expenditures for the period under review were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the College for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
723
UNIVERSITY SYSTEM GEORGIA STATE COLLEGE FOR WOMEN
MILLEDGEVILLE
724
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN, MILLEDGEVILLE
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units Revenues Retained
Earnings, Educational Services Gifts Grants--Counties
___$
434,404.11 $
593,326.65 2,000.00
30,497.52
586,062.66
509,589.07 2,000.00 60,292.03
Total Income Receipts
..$ 1,060,228.28 $ 1,157,943.76
NON-INCOME
Public Trust Funds Income on Investments Gifts for Principal Investments Transfers Other Units, P.T.F.
Private Trust Accounts
7,650.09 1,752.19 10,462.79 1,062.62 60,847.98
8,888.25 45,031.61 21,720.22
1,099.68 60,731.80
CASH BALANCES, JULY 1st
Budget Funds Public Trust Funds Private Trust Funds
Totals-
152,023.52 15,260.99 11,763.48
123,740.57 12,611.87 14,414.22
..$ 1,321,051.94 $ 1,446,181.98
725
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN, MILLEDGEVILLE
PAYMENTS
EXPENSE
Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Rents Insurance Pensions Equipment Miscellaneous
Total Expense Payments
1951
1952
^ 596,370.11 $ 12,922.95
252,700.18 4,217.24
39,918.97 10,038.72 6,768.46 3,786.74 46,814.89
81.63 40,099.25
7,044.31
$ 1,020,763.45 $
603,819.62 10,791.68 203,500.77 6,542.25 34,574.51 9,066.55 13,213.87 3,701.27 3,468.15
77.76 27,710.36
6,493.99
922,960.78
OUTLAYS
Equipment Lands, Improvements
Personal Services Supplies, Materials Repairs Rents Contracts
Total Outlay Payments
$ 26,805.36 $
2,252.91
4 730 21 18 288.30
ggo 47 17,535.44
12,533.88 14,841.08
249_60
23,709.26
$ 67,747.78 $ 53,586.73
NON-COST
Public Trust Funds Investments Expense
Private Trust Accounts
jCASH BALANCES, JUNE 30th
Budget Funds ' Public Trust Funds
Private Trust Funds
Totals
$ 18,413.98 $ 60,324.75
5)162-83
4,494.96
58,197.24
60,651.45
123,740.57 12,611.87 14,414.22
305,136.82 24,531.92 14,494.57
_$ 1,321,051.94 $ 1,446,181.98
726
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN, MILLEDGEVILLE
CURRENT BALANCE SHEET JUNE 30, 1952
ASSETS
CASH ASSETS Available Cash Educatian and General Auxiliary Enterprises . Public Trust Funds __ Private Trust or Agency Funds
Accounts Receivable Education and General
Investments Public Trust Funds ___
184,225.90 120,910.92 24,531.92
14,494.57
$
$
LIABILITIES
CASH LIABILITIES Accounts Payable Education and General Auxiliary Enterprises .
ESERVES
Purchase Orders Outstanding
Education and General
$
Auxiliary Enterprises
Contracts to be Negotiated
Education and General
?
Auxiliary Enterprises .
Summer School
Education and General
?
Auxiliary Enterprises
For Plant Improvements
Educatian and General
?
Auxiliary Enterprises
Public Trust Funds Private Trust or Agency Funds
7,474.04 6,883.17
$
4,539.81 5,055.23 $
9,595.04
7,500.00 12,650.00
20,150.00
36,968.75 19,657.50
56,626.25
93,734.70 20,508.84
114,243.54
391,778.37 14,494.57
URPLUS Education and General Auxiliary Enterprises
$ 35,492.73
56,156.18
$
344,163.31 1,484.13
367,246.45 712,893.89
14,357.21
606,887.77 91,648.91
712,893.89
727
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN, MILLEDGEVILLE
SUMMARY
FINANCIAL CONDITION EDUCATIONAL AND GENERAL FUND
The Georgia State College for Women at Milledgeville ended the fiscal year on June 30, 1952, with a surplus of $35,492.73 in its educational and general fund, after providing the necessary reserve of $7,474.04 to cover outstanding accounts payable and reserving $4,539.81 for unliquidated purchase orders, $36,968.75 for summer school and $101,234.70 for plant improvements.
Educational and General Fund Assets on this date consisted of $184,225.90 cash on hand and in banks and accounts receivable of $1,484.13. The account receivable of $1,484.13 represents an invoice paid by the College in error for landscaping services for the various units of the University System that was to have been paid by the Regents' Central Office.
AUXILIARY ENTERPRISES
Surplus for operation and maintenance of the auxiliary enterprises at the College on June 30, 1952, was $56,156.18, after reserves of $6,883.17 had been provided for outstanding accounts payable, $5,055.23 for unliquidated purchase orders, $19,657.50 for summer school and $33,158.84 for plant improvements.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet the year's educational and general operating expenses amounted to $838,819.44 and was provided by allotment of $564,500.00 made to the College by the Regents of the University System, $39,382.71 transfer from the Auxiliary Enterprises account for plant improvements, $60,292.03 from Baldwin County Board of Education and $174,644.70 from fees, earnings and donations.
The $838,819.44 income provided and the $21,373.38 cash balance at the beginning of the period made $860,192.82 funds available with tf which to meet educational and general costs in the year.
$622,380.19 of the available funds was expended for educational )tand general operating expenses and $53,586.73 paid for land, build-
^m
728
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN, MILLEDGEVILLE
ings and permanent improvements, leaving a cash balance on hand June 30, 1952, of $184,225.90.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES AVAILABLE INCOME AND OPERTING COSTS Income from earnings of auxiliary enterprises at the College in the
year just closed was $358,507.03, of which $86,265.61 was from dormitory rents, $231,626.29 from dining halls and cafeteria, $31,312.65 from laundry, $4,666.67 student union income and $4,635.81 from live stock project.
From the $358,507.03 receipts, $39,382.71 was transferred to the educational and general fund account for plant improvements, leaving net receipts of $319,124.32 in the auxiliary enterprises' account.
The $319,124.32 net income and the $102,367.19 cash balance at the beginning of the fiscal year made a total of $421,491.51 available with which to meet operating costs of the auxiliary enterprises in the period under review.
$300,580.59 of the available funds was expended in the year for current operating expenses of the auxiliary enterprises and $120,910.92 remained on hand June 30, 1952, the end of the fiscal year.
COMPARISON OF OPERATING COSTS Expenditures for all activities at the College for the past three
years are compared in the statement following:
729
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN, MILLEDGEVILLE
BY ACTIVITY
YEAR ENDED JUNE 30th
1952
1951
1950
EDUCATIONAL AND GENERAL
Administration
$
Plant--Maintenance
Library
Instruction
Extension
Organized Research
Plant--Outlay
$
98,810.98 95,978.97 32,750.38 370,882.97 21,765.75 2,191.14 53,586.73
675,966.92 $
99,801.20 102,883.28
29,510.86 377,583.61
23,237.19 2,635.31 16,270.08
651,921.53 $
101,873.82 91,747.26 33,304.19 394,709.67 27,789.73 4,333.30 45,358.40
699,116.37
AUXILIARY ENTERPRISES
Dormitories i\ Dining Halls
Cafeteria Laundry Livestock Project Student Union _____ Plant--Outlay _____
$
Total Cost Payments ..$
65,387.35 175,758.96 23,230.07 29,489.48
1,557.41 5,157.32
85,161.01 236,428.83
24,574.89 29,685.17 4,729.99 4,532.11 51,477.70
83,670.19 237,931.04
25,292.92 31,628.92 3,746.76 4,203.39 46,700.11
300,580.59 $ 436,589.70 $ 433,173.33
976,547.51 $ 1,088,511.23 $ 1,132,289.70
BY OBJECT
EXPENSE
Personal Services Travel Supplies, Materials Communication Heat, Light, Power, Water Printing, Publicity Repairs Rents Insurance, Bonding Pensions (Retirement Fund)_ Equipment Miscellaneous
$
603,819.62 $ 10,791.68 203,500.77 6,542.25 34,574.51 9,066.55 13,213.87 3,701.27 3,468.15
77.76 27,710.36
6,493.99
596,370.11 $ 12,922.95 252,700.18 4,217.24 39,918.97 10,038.72 6,768.46 3,786.74 46,814.89
81.63 40,099.25
7,044.31
631,790.82 12,616.25 280,177.53 5,292.92 35,195.84 7,006.74 3,265.81 4,750.35 2,183.37
20.25 49,842.04 8,089.27
922,960.78 $ 1,020,763.45 $ 1,040,231.19
730
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN, MILLEDGEVILLE
BY OBJECT (Cont'd)
YEAR ENDED JUNE 30th
1952
1951
1950
OUTLAY
Personal Services
?
Supplies, Materials
Communication
Repairs
Rents
-
Equipment
Lands, Contracts
$
Total Cost Payments __ $
12,533.88 $ 14,841.08
249.60
2,252.91 23,709.26
4,780.21 $ 18,288.30
338.47 26,805.36 17,535.44
14,457.99 32,834.84
4.10
1,327.97 31,403.08 12,030.53
53,586.73 $
67,747.78 $
92,058.51
976,547.51 $ 1,088,511.23 $ 1,132,289.70
Number of Regular Employees at June 30th
Number of Laborers, Maids, Janitors on June 30th
Average Enrollment: Fall Quarter Winter Quarter Spring Quarter
Cost Payments--Regular Term Fall, Winter, Spring Qtrs.: Expense Outlay
Total Cost--Reg. Term Cost Payments--Summer Sch.
Total Cost Payments .... $
Annual Student Per Capita Cost
Regular Term
Fall, Winter, Spring Qtrs.:
Expense
$
Outlay
121
112
140
97
Not Listed
688
810
828
568
711
895
669
791
766
642
770
830
903,626.47 53,586.73
977,379.45 67,747.78
1,008,186.19 I 92,058.51 I
957,213.20 19,334.31
1,045,127.23 43,384.00
1,100,244.70 32,045.0l
976,547.51 $ 1,088,511.23 $ 1,132,289.70
1,407.51 83.47
1,490.98 $
1,269.32 87.98
1,357.30 $
1,214.68 110.91
1,325.59
731
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA STATE COLLEGE FOR WOMEN, MILLEDGEVILLE
PUBLIC TRUST FUNDS
On June 30, 1952, the College held $179,128.73 in Student Loan Funds and $212,649.64 Endowment Funds, a total of $391,778.37, of which $24,531.92 was cash in bank, $223,105.03 invested in stocks, bonds and Student notes and $144,141.42 was equity in apartment building.
The $144,141.42 investment of Sylvester Mumford Endowment Fund in the Parkhurst Apartment building is being amortized over a period of thirty years, with interest at 2y2%, as shown in schedule herein.
During the period under review, gifts for principal of funds were received in the amount of $45,031.61, of which $44,031.61 was for Corrie Hoyt Brown Fund and $1,000.00 from the Thomaston Mills.
In the year ended June 30, 1952, $1,099.68 was transferred to the College by the University of Georgia at Athens, from the Thomas E Mitchell Fund.
PRIVATE TRUST FUNDS
Private Trust and Agency Funds being administered by the College for student organizations and other on June 30, 1952, amounted to $14,494.57.
GENERAL
All employees of the College are bonded in the amount of $10,000.00 under schedule bond and the Comptroller is under additional bond coverage of $15,000.00.
All receipts disclosed by examination have been accounted for and expenditures for the period under review were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the College for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
B
733
UNIVERSITY SYSTEM SAVANNAH STATE COLLEGE
SAVANNAH
734
UNIVERSITY SYSTEM OF GEORGIA
SAVANNAH STATE COLLEGE, SAVANNAH
RECEIPTS
1951
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units Revenues Retained
Grants, Counties Earnings, Educational Services
$ 257,856.56 $
8,385.50 419,020.59
Total Income Receipts
..$ 685,262.65 $
NON-INCOME Private Trust Account
44,360.00
CASH BALANCES, JULY 1st
Budget Funds Private Trust Account
15,861.00 685.37
Totals-
..$ 746,169.02 $
1952
515,940.47 12,775.57
332,824.91 861,540.95
56,860.83
43,197.71 5,944.74
967,541.23
PAYMENTS
EXPENSE Personal Services _ Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Rents Insurance Pensions, Benefits Equipment Miscellaneous
Total Expense Payments
OUTLAYS Land, Buildings Contracts
NON-COST Private Trust Accounts
CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds
Totals.
437,363.83 8,672.80
127,103.88 5,776.87
17,257.17 5,753.50 11,549.63 3,206.50 1,638.54
32,301.32 6,114.74
472,471.68 10,825.92
133,172.39 6,512.63
24,417.25 7,719.5a |
59,196.67 2,565.73
15,833.82 241.50 t
75,126.92 | 3,809.81 I
-$ 656,738.78 $ 811,903.85
1,187.16
14,722.78
39,100.63
44,968.13 I
43,197.71 5,944.74
78,112.03 17,837.44
-$ 746,169.02 $ 967,544.23
735
UNIVERSITY SYSTEM OF GEORGIA
SAVANNAH STATE COLLEGE, SAVANNAH
CURRENT BALANCE SHEET JUNE 30, 1952
ASSETS
Cash and in Banks Accounts Receivable Education and General Vet. Administration Students
Auxiliary Enterprises Vet. Administration Students __
$ 95,949.47
$ 25,449.70 1,751.81 $ 27,201.51
$
2,460.89
2,253.40
4,714.29 $
31,915.80 127,865.27
LIABILITIES, RESERVE, SURPLUS
LIABILITIES
Accounts Payable Educational and General Auxiliary Enterprises
21,045.60 14,818.05
35,863.65
RESERVES
Unearned Income Private Trust Funds
Group Insurance Sales Tax Excise Tax
Agency Funds
-$ 10,014.10
$
2,401.16
122.61
19.05
2,542.82
15,294.62
27,851.54
SURPLUS
For Operations Education and General Auxiliary Enterprise
-$ 72,110.17 (--) 7,960.09
$
64,150.08 127,865.27
736
UNIVERSITY SYSTEM OF GEORGIA
SAVANNAH STATE COLLEGE, SAVANNAH
SUMMARY
FINANCIAL CONDITION EDUCATIONAL AND GENERAL At the close of the fiscal year on June 30, 1952, the Savannah
State College (Colored) at Savannah had a surplus of $72,110.17 in educational and general funds, after providing the necessary reserve of $21,045.60 to cover outstanding accounts payable, and reserving $10,014.10 for unearned income.
AUXILIARY ENTERPRISES There was a deficit in the accounts of the auxiliary enterprises at the end of the year of $7,960.09. Assets on June 30, 1952, consisted of $2,143.67 cash in bank and $4,714.29 accounts receivable, while liabilities were $14,818.05 in outstanding accounts payable.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE INCOME AND OPERATING COSTS Allotment to the College by the Board of Regents in the year
was $410,000.00 for operations and $98,600.00 for improvements, $175,245.03 was received in tuition and fees, $12,775.57 from the Chatham County Board of Education, and $20,303.88 from rents, transfers and other sources, a total for the period of $716,924.48.
The $716,924.48 income together with the cash balance of $49,502.09 on hand at the beginning of the year made $766,426.57 funds available with which to meet educational and general operating expenses.
$676,958.21 of the available funds was used for the current operating expenses of educational and general activities at the College, $13,500.00 was paid for lands and buildings, and $75,968.36 remained on hand June 30, 1952.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES AVAILABLE INCOME AND OPERATING COSTS Total income from earnings of the auxiliary enterprises in the
year was $144,616.47, of which $94,043.34 was from dining halls, $25,062.67 from dormitories, $10,298.64 from laundry, $7,313.43 from agricultural project, and $7,898.39 from the College Inn.
737
UNIVERSITY SYSTEM OF GEORGIA
SAVANNAH STATE COLLEGE, SAVANNAH
$6,304.38 of the income received was needed to liquidate overdraft in the auxiliary enterprises account at the beginning of the fiscal year, leaving $138,312.09 funds available.
$134,945.64 was expended for the current operating expenses of these activities in the year, $1,222.78 paid for equity in Parsons Hall, and $2,143.67 remained on hand June 30, 1952.
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three years are compared in the statement following:
BY ACTIVITY
YEAR ENDED JUNE 30th
1952
1951
1950
EDUCATIONAL AND GENERAL
Administration and General....? Student Welfare Plant--Operations Plant--Improvements Library Instruction Extension Related to Instruction
Total Educ. and Gen'l. ......$
89,356.57 19,867.73 109,582.05 92,705.75 24,824.14 350,673.18 3,448.79
690,458.21 $
89,404.61 $ 18,566.26 67,470.14 21,070.70 16,636.91 298,388.61 9,019.72 8,390.50
528,947.45 $
82,666.69 18,761.90 67,190.32
13,950.61 278,508.44
9,124.40 6,976.39
477,178.75
AUXILIARY ENTERPRISES
Dormitories
$
Dining Halls ._:
Laundry
Agriculture
College Inn
Plant
Total Aux. Enterprises......?
Total Cost Payments $
19,602.47 $ 20,841.87 $
88,263.78
88,578.18
7,455.35
9,566.82
10,361.55 (--) 16.65
9,262.49
10,008.27
1,222.78
136,168.42 $ 826,626.63 $
128,978.49 $ 657,925.94 $
20,310.06 100,357.39
10,319.62 766.35
11,297.70
143,051.12 620,229.87
738
UNIVERSITY SYSTEM OF GEORGIA
SAVANNAH STATE COLLEGE, SAVANNAH
BY OBJECT
YEAR ENDED JUNE 30th
1952
1951
1950
Personal Services --: Travel Supplies, Materials Communication Heat, Light, Power, Water Printing, Publications Repairs Rents Insurance, Bonding Pensions--Retirement System _ Equipment Miscellaneous
Total Expense Payments $
472,471.68 10,825.92
133,172.39 6,512.63 24,417.25 7,719.53 59,196.67 2,565.73 15,833.82 241.50
75,136.92 3,809.81
811,903.85 $
437,363.83 8,672.80
127,103.88 5,776.87 17,257.17 5,753.50 11,549.63 3,206.50 1,638.54
32,301.32 6,114.74
656,738.78 $
411,657.28 6,513.81
121,913.08 4,914.87 29,858.30 4,407.09 5,568.03 2,151.18 9,441.73
21,464.23 1,187.67
619,077.27
Outlay:
Land, Bldgs., and Improvts. ,,
Total Cost Payments
$
14,722.78 826,626.63 $
1,187.16 657,925.94 $
1,152.60 620,229.87
Number of Employees June 30-
Average Enrollment Regular Session Summer Session
Cost Payments--Regular Term
Fall, Winter, Spring Qtrs.:
Expense
$
Outlay
Total Cost--Reg. Term _ -$ Cost Payments--Summer Sch...
$
Annual Student Per Capita Cost Regular Term: Fall, Winter, Spring Qtrs.: Expense Outlay
141
899 1,004
763,319.98 $ 14,722.78 778,042.76 $ 48,583.87
826,626.63 $
849.07 $ 16.38
865.45 $
140
1,067 1,064
623,044.70 $ 1,187.16
624,231.86 $ 33,694.08 657,925.94 $
583.92 $ 1.11
585.03 $
137
1,232 1,201
588,474.17 1,152.60
589,626.77 30,603.10 620,229.87
477.66 .93
478.59
739
UNIVERSITY SYSTEM OF GEORGIA
SAVANNAH STATE COLLEGE, SAVANNAH
Operating costs have increased in each of the above years, while enrollment has decreased, resulting in annual student per capita cost increasing from $478.59 for the year ended June 30, 1950, to $865.45 for the year ended June 30, 1952.
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held at the College on June 30 1952, amounted to $17,837.44, of which $15,294.62 was for student activities and others, $2,401.16 group insurance premiums collected $122.61 sales tax to be remitted to the State Revenue Department! and $19.05 excise tax for remittance to the Federal Government.
GENERAL
All employees of the College are bonded in the amount of $10,000.00 under schedule bond.
All receipts disclosed by examination have been accounted for and expenditures for the period under review were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the College for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
741
UNIVERSITY SYSTEM GEORGIA TEACHERS COLLEGE
STATESBORO
742
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA TEACHERS COLLEGE, STATESBORO
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units _ Revenues Retained
Earnings, Educational Services Grants, Counties
..$ 180,900.00 $
406,632.45 17,359.00
Total Income Receipts
..$ 604,891.45 $
329,700.00
355,707.32 34,610.00 720,017.32
NON-INCOME Private Trust Accounts
56,434.79
57,623.21
CASH BALANCES, JULY 1st
Budget Funds Private Trust Funds
Totals..
226,303.45 5,334.58
218,030.66 5,788.35
__.$ 892,964.27 $ 1,001,459.54
PAYMENTS
EXPENSE
Personal Services ...
Travel
Supplies, Materials
Communication
Heat, Light, Power, Water
Publications
Repairs
_
Rents
Insurance
Indemnities
Equipment
Micellaneous
Total Expense Payments
NON-COST Private Trust Account
CASH BALANCES, JUNE 30th Budget Funds Private Trust Funds
Totals _
374,101.79 4,461.49
166,076.79 2,683.18 10,891.15 3,400.56 2,914.26
10,362.27 467.10
35,560.45 2,245.20
391,414.77 6,196.59
125,599.13 3,345.42
21,745.10 2,820.57 7,112.55 331.48 1,445.94 467.10 52,122.61 2,229.35
$ 613,164.24 $ 614,900.07
55,981.02
51,558.66
218,030.66 5,788.35
323,147.31 11,852.90
$ 892,964.27 $ 1,001,459.54
-1
743
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA TEACHERS COLLEGE, STATESBORO
CURRENT BALANCE SHEET JUNE 30, 1952
ASSETS
Cash and in Bank--Operations.,.? Cash and in Bank--Tr. Fds. In Board of Regent Treasury.... U. S. Bonds Accounts Rec.-Vet. (Estimate)....
Total Assets
.$
Totals
Educ. and General
Auxiliary Enterprises
196,122.89 $ 11,852.90 27,024.42 100,000.00
1,500.00
336,500.21 $
122,280.05 $ 11,852.90 27,024.42
1,000.00
162,157.37 $
73,842.84
100,000.00 500.00
174,342.84
LIABILITIES, RESERVES, SURPLUS
LIABILITIES
Accounts and Purchase Orders Outstanding Regular Operations Plant Rehabilitation
10,467.42
RESERVES
Unearned Income (Summer School) ..
Private Tr. Fd. (Balance) . Plant Funds
42,982.65 11,852.90 47,630.65
CASH SURPLUS, JUNE 30th Education & Gen. Operations. Auxiliary Enterprises
$
76,708.92 146,857.67
336,500.21
5,229.17 703.08
4,535.17
20,032.65 11,852.90 47,630.65
22,950.00
76,708.92 162,157.37 $
146,857.67 174,342.84
744
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA TEACHERS COLLEGE, STATESBORO
SUMMARY
FINANCIAL CONDITION EDUCATIONAL AND GENERAL The Georgia Teachers College, at Statesboro, ended the fiscal year
on June 30, 1952, with a surplus of $76,708.92 in its educational and general fund, after providing the necessary reserve of $5,932.25 to cover outstanding accounts payable, and reserving $20,032.65 for unearned income and $47,630.65 for additions and improvements to plant.
AUXILIARY ENTERPRISES Surplus available for operation and maintenance of the auxiliary
enterprises at the College on June 30, 1952, was $146,857.67, after making provision for liquidation of $4,535.17 in outstanding accounts payable and reserving $22,950.00 for unearned income.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE INCOME AND OPERATING COSTS Allotment to the College by the Regents in the year was $270,-
000.00 for operations and $58,500.00 for plant additions and improvements, $145,678.08 was received in tuition and fees, $34,610.00 from the Bulloch County Board of Education, and $8,063.27 from rents, sales and other sources, a total for the year of $516,851.35.
The $516,851.35 income and the $63,203.40 cash balance at the beginning of the period made $580,054.75 funds available with which to meet educational and general costs in the year.
$430,750.28 of the available funds was expended for educational and general operating expenses in the year and $149,304.47 remained on hand June 30, 1952, the end of the fiscal year.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES AVAILABLE INCOME AND OPERATING COSTS Income from auxiliary enterprises in the year was $203,165.97,
of which $37,585.93 was from dormitories, $141,163.50 from dining halls, $6,373.26 book store, $6,869.31 farm income, $9,842.00 from the University Building Authority, and $1,331.97 from interest on investments.
745
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA TEACHERS COLLEGE, STATESBORO
The $203,165.97 net income and the $154,827.26 cash balance at the beginning of the period made a total of $357,993.23 available.
$184,150.39 of the $357,993.23 available funds was expended in the year for operating the auxiliary enterprises at the College and $173,842.84 remained on hand June 30, 1952.
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three years are compared in the following statement:
BY ACTIVITY
YEAR ENDED JUNE 30th
1952
1951
1950
EDUCATIONAL AND GENERAL
Administration and General--? Extension Placement Health Plant Operations __. Plant Rehabilitation Instruction Summer School Library Student Welfare
50,470.73 $ 6,321.19 1,350.00 4,064.79
60,565.42 10,166.27 31,598.11 43,458.27 22,755.50
Total Educ. and Gen'l ..? 430,750.28 ?
56,941.54 ? 6,252.17 1,213.50 3,642.88
46,713.47 3,485.84 202,585.97 42,089.79 19,374.10
382,299.26 ?
60,425.07
55,783.38 224,120.31
21,006.60 4,643.27
365,978.63
AUXILIARY ENTERPRISES
Dormitories Dining Halls Farm Book Store Plant Rehabilitation General
Total Aux. Enterprises--?
Total Cost Payments $
37,866.39 ? 129,563.47
10,586.46 6,134.07
184,150.39 $ 614,900.67 ?
53,091.49 ? 154,203.77
12,952.69 3,576.62 6,800.00 240.41
230,864.98 $
613,164.24 $
56,931.93 162,573.07
12,073.82 3,951.09
235,529.91 601,508.54
746
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA TEACHERS COLLEGE, STATESBORO
BY OBJECT
YEAR ENDED JUNE 30th
1952
1951
1950
Personal Services
Travel
i
Supplies, Materials
Communication
Heat, Light, Power, Water
Printing, Publications
Repairs, Alterations
Rents
Insurance, Bonding
Indemnities
Equipment
Miscellaneous
Total Cost Payments
$ 391,414.77 $ 374,101.79
6,196.59
4,461.49
125,599.13
166,076.79
3,345.42
2,683.18
21,745.10
10,891.15
2,820.57
3,400.56
7,112.55
2,914.26
331.48
1,445.94
10,362.27
467.10
467.10
52,122.67
35,560.45
2,299.35
2,245.20
353,768.74 4,673.42
172,008.58 2,723.26 10,877.70 4,095.48
13,035.43 64.00 160.29
36,228.57 3,873.07
$ 614,900.67 $ 613,164.24 $ 601,508.54
Number of Employees June 30--.
Average Enrollment Fall Quarter Winter Quarter Spring Quarter __
Average Regular Term ....
Summer School
Cost Payments--Regular Term Fall, Winter, Spring Qtrs. __$
Cost Payments--Sum. Sch.*
Total Cost Payments $
76
613 617 544 591 861
571,442.40 $ 43,458.27
614,900.67 $
77
756 686 712 718 982
571,074.45 $ 42,089.79 613,164.24 $
78
766 762 724 751 895
601,508.54
601,508.54
Average Student Per Capita Cost
Regular Term
Fall, Winter, Spring
Quarters
.$
966.91 $
795.37 $
800.94
(*)Summer School costs not available for year ended June 30, 1950
747
UNIVERSITY SYSTEM OF GEORGIA
GEORGIA TEACHERS COLLEGE, STATESBORO
PRIVATE TRUST FUNDS Private Trust Funds held by the College on June 30, 1952, amounted
to $11,852.90, consisting of student activities, application deposits and student bank deposits.
GENERAL
All employees of the College are bonded in the amount of $10,000.00 under schedule bond.
Books were found in excellent condition, all receipts disclosed by examination were accounted for, and expenditures for the period under review were within the limits of budget approvals and supported by proper voucher.
Appreciation is expressed to the officials and staff of the College for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
749
UNIVERSITY SYSTEM ABRAHAM BALDWIN COLLEGE
TIFTON
p
750
UNIVERSITY SYSTEM OF GEORGIA ABRAHAM BALDWIN COLLEGE, TIFTON
RECEIPTS
1951
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units Revenues Retained
$ 117,102.14
Earnings, Educational Services
186,290.33
Total Income Receipts NON-INCOME
$ 303,392.47
Public Trust Funds
Gifts for Principal Income from Investments Investments Private Trust Accounts CASH BALANCES, JULY 1st
700.00 3.48
615.35 7,236.07
Budget Funds Public Trust Funds Private Trust Accounts
30,593.16 788.48 158.12
Totals
..... $ 343,487.13 $
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 Supplies, Materials Contracts Repairs Personal Services _
Equipment NON-COST
Public Trust Funds Investments
Private Trust Accounts CASH BALANCES, JUNE 30th
Budget Funds Public Trust Funds Private Trust Accounts
Totals......
138,180.86 3,197.64
109,709.17 3,891.05 7,268.10 759.40 7,407.29 380.00 9,042.48 75.60 7,589.66 1,610.70
.$ 289,111.95 $
18,487.55
7,296.35
546.50 7,256.19
19,089.78 1,560.81 138.00
.$ 343,487.13 $
1952
210,232.49
147,716.48 357,948.97
200.00 9.05
379.80 8,427.25
19,089.78 1,560.81 138.00
387,753.66
129,400.15 2,692.33
93,532.81 4,798.76 7,108.49 582.15 8,195.40
1,095.46 75.60
6,680.48 1,567.87 255,729.50
876.73 14,887.15
5,966.92 6,030.10 7,681.02
555.20 8,453.76
85,867.33 1,594.46 111.49
387,753.66
751
UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN COLLEGE, TIFTON
CURRENT BALANCE SHEET JUNE 30, 1952
ASSETS
CASH IN BANKS Operating Funds Public Trust Funds Private Trust Funds
NOTES RECEIVABLE Public Trust Funds
ACCOUNTS RECEIVABLE Fire Insurance Recovery
Total
Educ. and General
Auxiliary Enterprises
85,867.33 $ 1,594.46
111.49
71,894.41 1,594.46
111.49
13,972.92
1,474.90
1,474.90
2,362.54
2,010.54
352.00
$ 91,410.72 $ 77,085.80 $ 14,324.92
LIABILITIES, RESERVES, SURPLUS
LIABILITIES
Accounts Payable Current Accounts
9,888.06
RESERVES
Unearned Income Breakage Fees Public Trust Funds Private Trust Funds Plant Fund Expenditures
6,517.51 1,880.00 3,069.36
111.49 54,435.23
$ 75,901.65 $
SURPLUS
For Operations subject to Budget Approvals
15,509.07
$ 91,410.72 $
5,306.95 $
4,58111
1,670.00
3,069.36 111.49
54,435.23
64,593.03 $
3,847.51 1,880.00
11,308.62
12,492.77 77,085.80 $
3,016.30 14,324.92
752
UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN COLLEGE, TIFTON
SUMMARY
FINANCIAL CONDITION EDUCATION AND GENERAL
The Abraham Baldwin College, at Tifton, ended the fiscal year on June 30, 1952, with a surplus of $12,492.77 in educational and general funds, after providing the necessary reserve of $5,306.95 to cover outstanding accounts payable, $1,670.00 for unearned income, and reserving $54,435.23 for additions and improvements to plant.
Educational and General Fund assets on this date consisted of $71,894.41 cash in banks and $2,010.54 accounts receivable.
AUXILIARY ENTERPRISES
Surplus available for operation and maintenance of the Auxiliary Enterprises at the College on June 30, 1952, was $3,016.30, after providing reserves of $4,581.11 for outstanding accounts payable, $4,847.51 for unearned income and $1,880.00 for breakage fees.
Assets on this date available for auxiliary enterprises consisted of $13,972.92 cash in banks and $352.00 accounts receivable.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE INCOME AND OPERATING COSTS
Income with which to meet the year's educational and general operating expenses amounted to $267,412.51, and was provided by allotment of $207,877.15 made to the unit by the Regents of the University System, $26,158.18 from tuition and fees, and $33,377.18 from sales, rents and other sources.
The $267,412.51 income together with the $10,308.02 cash balance at the beginning of the period made a total of $277,720.53 available with which to meet educational and general costs in the year.
$170,384.20 of the available funds was expended for educational and general operating expenses, $35,441.92 was paid for land, improvements and equipment, and $71,894.41 remained on hand June 30, 1952, the end of the fiscal year.
753
UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN COLLEGE, TIFTON
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES AVAILABLE INCOME AND OPERATING COSTS
Total income from operations of the auxiliary enterprises at the College in the year ended June 30, 1952, was $90,536.46, of which $20,571.73 was from dormitory rents, $68,138.80 from dining halls, and $1,825.93 from book store and other sources.
The $90,536.46 receipts together with $8,781.76 cash balance at the beginning of the fiscal year made a total of $99,318.22 available.
$85,345.30 of the available funds was expended for current operating expenses of the auxiliary enterprises in the year, leaving a cash balance on hand June 30, 1952, of $13,972.92.
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three years are compared in the statement following:
BY OBJECT
YEAR SNDED JUNE 30
1952
1951
1950
EXPENSE
Personal Services Travel Expense Supplies, Materials Communication Heat, Light, Water, Power Printing, Publicity Repairs Rents Insurance, Bonding Pensions Equipment Miscellaneous
129,400.15 2,692.33 93,532.81 4,798.76 7,108.49 582.15 8,195.40
1,095.46 75.60
6,680.48 1,567.87
138,180.86 3,197.64
109,709.17 3,891.05 7,268.10 759.40 7,407.29 380.00 9,042.48 75.60 7,589.66 1,610.70
150,235.74 5,252.49
117,104.55 3,347.52 7,638.71 1,081.71
10,327.46 100.50
2,180.13
10,450.79 2,247.31
OUTLAY
$ 255,729.50 $ 289,111.95 $ 309,966.91
Land, Bldgs., Improvements.. $
35,441.92 291,171.42 $
25,783.90 314,895.85 $
8,784.61 318,751.52
754
UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN COLLEGE, TIFTON
BY ACTIVITY
YEAR ENDED JUNE 30th
1952
1951
1950
EDUCATIONAL AND GENERAL
Administration
$
Student Welfare
Plant
Library
Instruction
Organized Activities
$
23,322.02 $ 4,049.16
63,617.27 5,295.21
70,866.55 38,675.91
205,826.12 $
28,530.42 4,259.50
50,464.73 6,381.36
73,151.44 34,143.03
196,930.48 $
28,170.38 3,998.20
34,328.24 5,834.12
84,919.21 34,648.34
191,898.49
AUXILIARY ENTERPRISES
Dormitories Dining Halls Book Store Plant, General Coca-Cola Machines
$
Total Cost Payments $
15,030.78 $ 66,431.34
1,622.71 1,977.49
282.98
85,345.30 $
291,171.42 $
20,379.47 $ 81,041.48
1,655.86 14,455.06
433.50
117,965.37 $
314,895.85 $
18,226.95 92,414.30
2,122.63 13,468.75
620.40
126,853.03
318,751.52
Number of Employees June 30-
Average Student Enrollment .tall (Quarter Winter Quarter Spring Quarter
Average Regular Term
Fall, Winter, Spring Qtrs.:
Expense
I
Outlay
Total Cost--Reg. Term _ -I
Cost Payments--Sum. School .
Total Cost Payments
?
Annual Student Per Capita Cost
Regular Term
Fall, Winter, Spring Qtrs.
Expense
$
Outlay
$
36
242 214 175 210
253,411.70 $ 35,441.92 288,853.62 $ 2,317.80 291,171.42 *
1,206.72 $ 168.77
1,375.49 $
37
410 335 254 333
283,404.52 $ 25,783.90 309,188.42 $ 5,707.43 314,895.85 $
851.07 $ 77.43 928.50 $
45
428 407 338 391
303,056.41 8,784.61
311,841.02 6,910.50
318,751.52
775.08 22.47 797.55
755
UNIVERSITY SYSTEM OF GEORGIA
ABRAHAM BALDWIN COLLEGE, TIFTON
PUBLIC TRUST FUNDS
Student Loan Funds held on June 30, 1952, amounted to $3,069.36, of which $1,594.46 was cash in bank and $1,474.90 invested in loans to students.
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Funds held by the College on June 30 1952, amounted to $111.49.
GENERAL
All employees of the University System are bonded in the amount of $10,000.00 under blanket surety bond.
Books and records of the Abraham Baldwin College 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 College for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
757
UNIVERSITY SYSTEM COASTAL PLAIN EXPERIMENT STATION
TIFTON
758
UNIVERSITY SYSTEM OF GEORGIA
COASTAL PLAIN EXPERIMENT STATION, TIFTON
RECEIPTS
1951
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units
$ 224,666.65 $
Revenues Retained
Earnings, Development Services
125,383.33
Donations
9,700.00
Total Income Receipts
._$ 359,749.98 $
NON-INCOME Private Trust Accounts
24,684.90
CASH BALANCES, JULY 1st Budget Funds
53,501.09
Total.
..$ 437,935.37 $
1952
275,050.00 139,306.70
13,198.37 427,555.07
63,542.42
28,418.28 519,515.77
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 ... Supplies, Materials Repairs Contracts
Total Outlay Payments
NON-COST Private Trust Accounts
CASH BALANCES, JUNE 30th Budget Funds
Total..
192,082.28 4,642.34 76,058.39 3,009.78 6,558.06 1,706.15 7,692.97 3,956.90 6,901.50
26,132.88 3,155.14
231,404 17 . 4,015 15 85,177 73
3,608 44 6,748 89 6,419 .35 4,724 .08 4,202 10 1,752 .79
255 72 29,947 24
2,587 60
$ 331,926.39 $ 380,843.26
2,316.25 898.75
49,691.40 52,906.40 $
4,455.49
25,722.98 7,912.48 38,090.95
24,684.90
63,542.42
28,418.28
37,039.14
.-$ 435,935.97 $ 519,515.77
759
UNIVERSITY SYSTEM OF GEORGIA
COASTAL PLAIN EXPERIMENT STATION, TIFTON
CURRENT BALANCE SHEET JUNE 30, 1952
ASSETS
Available Cash in Bank
$
Due from Regents--Univ. Sys._
Other Assets
Due from U. S. Gov. 1951
A. C. P. __!
$
Cotton on Hand, 50 Bales
Employees for Purchases Beef
Total Current Assets
30,538.31 6,500.83 $
566.04 9,591.20
52.12
37,039.14
10,209.36 e
47 248 50
LIABILITIES, RESERVES, SURPLUS
LIABILITIES
Accounts Payable and Pur-
chase Orders ..
$
RESERVES--For Restricted Funds
Turf--U. S. Golf Assn.
$
Plant Pathology--Tenn. Corpn.
Plant Pathology--Chemagro
Corpn.
Grass Breeding--International
Minerals & Chem. Corpn
Grass Breeding & Tobacco--
Stone Mtn. Grit Co.
Tobacco--Penn Refining Co.....
10,186.95 58.32
300.00
1,500.00
1,000.00 500.00
CASH SURPLUS JUNE 30, 1952 For Operations
7,299.26
13,545.27 26 403 97
$
47,248.50
760
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, 1952, with a surplus of $26,403.97, after providing the necessary reserve of $7,299.26 to cover accounts payable and purchase orders outstanding, and reserving $13,545.27 for funds donated for restricted purposes.
AVAILABLE INCOME AND OPERATING COSTS
Allotments to the Station by the Board of Regents in the year ended June 30, 1952, were $256,050.00 for operations and $15,000.00 for plant additions and improvements, $136,074.89 was received from sales and services, and income from gifts, rents, transfers and other sources amounted to $20,430.18, making total receipts for the year $427,555.07.
The $427,555.07 income receipts and the $28,418.28 cash balance at the beginning of the fiscal year made a total of $455,973.35 funds available.
$380,843.26 of the available funds were expended for the general operating expenses of the Station in the year, $38,090.95 were paid for buildings and improvements, and $37,039.14 remained on hand June 30, 1952, the end of the fiscal year.
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the following statement:
761
UNIVERSITY SYSTEM OF GEORGIA
COASTAL PLAIN EXPERIMENT STATION, TIFTON
BY ACTIVITY
YEAR ENDED JUNE 30th
1952
1951
1950
Administration and General
Plant
Library
Agric. Engineering
Agronomy
Animal Husbandry
Animal Pathology
Agriculture
Agric. & Plant Pathology
Dairy
Entomology
Farm
Forage, Crops and Pastures
Grass Breeding
Highway Turf
:
Horticulture
Nematology
Range Grazing
Seed Certification
Shade Tobacco
Soils
Tobacco
Turf
$ 28,752.91 $ 21,419.91 5,087.36 10,047.39 24,510.72 86,067.34 17,189.97 4,489.43 6,751.68 19,933.84 5,418.72 11,938.40 10,406.74 9,943.01
(--) 5,864.36 45,776.97 1,227.27 10,732.59 4,914.77 26,856.24 17,654.03 11,646.66 5,941.67
22,346.64 $ 29,740.62 4,659.13 6,600.68 23,265.40 64,984.19 13,897.74
7,580.94 14,108.29 4,385.29 13,771.65 10,060.16 10,314.09
40,814.73 1,167.80 8,993.07 4,206.76
26,358.91 9,315.23 11,104.54 4,250.53
21,788.33 18,688.49 4,562.35 6,735.96 21,493.19 59,070.09 16,079.01
5,312.04 12,214.34 7,386.58 11,404.13 10,335.28 6,139.75
39,314.62 1,179.92 6,597.88 4,132.83
27,403.89 8,777.83 8,318.79
Total Expense Payments..? Outlay
Land, Bldgs., & Rehab.
380,843.26 $ 38,090.95
331,926.39 $ 52,906.40
296,935.30 23,484.48
Total Governmental Cost.$ BY OBJECT
418,834.21 $
384,832.79 $
320,419.78
Personal Services
j
Travel Expense
Supplies and Materials
Communication Services
Heat, Light, Power, Water
Printing and Publicity
Repairs
Rents
..
Insurance, Bonding and
Workmen's Comp.
Equipment
Miscellaneous
Total Expense Payments..?
231,404.17 $ 4,015.15 85,177.73 3,608.44 6,748.89 6,419.35 4,724.08 4,202.10
1,752.79 29,947.24 2,843.32
380,843.26 $
192,082.28 $ 4,642.34 76,058.39 3,009.78 6,588.06 1,706.15 7,692.97 3,956.90
6,901.50 26,132.88
3,155.14
331,926.39 $
193,591.37 3,746.69
52,338.38 2,773.01 6,138.34 3,551.52 6,354.48 2,628.34
969.76 23,841.44
1,001.97
296,935.30
762
UNIVERSITY SYSTEM OF GEORGIA
COASTAL PLAIN EXPERIMENT STATION, TIFTON
BY OBJECT (Cont'd.)
Outlay
Land
..
Personal Services
?
Supplies and Repairs
Contracts
Total Outlay
?
$
(*)Number Employees June 30 (Unskilled Labor not in-
cluded)
YEAR ENDED JUNE 30th
1952
1951
1950
$
4,455.49 25,722.98
7,912.48
38,090.95 $
418,934.21 $
3,000.00
2,316.25 $
898.75 46,691.40
52,906.40 $
384,832.79 $
2,275.38 196 80
21,012.30
23,484.48
320,419.78
42
42
34
GENERAL
The Coastal Plain Experiment Station serves the southern part of the State in experimental work on plants suitable for farms in the section, development of new projects for use of farm and range land, in analysis of soils, in study of plant diseases and in working for elimination and control of disease, as well as work on breeding cattle and grazing facilities, working in conjunction with the U. S. Department of Agriculture in these activities.
All employees of the Station are under $10,000.00 schedule bond, j
Surplus commodities at the Station are sold by the several Department heads, and there was no evidence that these sales were handled through or approved by the office of the State Supervisor of Purchases.
Act of the General Assembly, approved March 29, 1937, provides that
"The Supervisor of Purchases shall have power and authority and it shall be his duty subject to the provisions of this Act:
". . . to sell all supplies, materials and equipment which are surplus, obsolete or unused. . . ."
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 Auditor's office during this examination and throughout the year.
763
UNIVERSITY SYSTEM VALDOSTA STATE COLLEGE
VALDOSTA
764
UNIVERSITY SYSTEM OF GEORGIA
VALDOSTA STATE COLLEGE, VALDOSTA
RECEIPTS
1951
1952
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units Revenues Retained
Earnings, Educational Services
$ 128,359.00 $ 165,870.34
Total Income Receipts
$ 294,229.34 $
194,848.00 170,307.10 365,155.10
NON-INCOME
Public Trust Funds Gifts for Principal Income Investments
Private Trust Accounts
1,047.65 142.00
2,017.00 61,782.95
1,270.06 221.75
2,020.00 73,345.36
CASH BALANCES, JULY 1st
Budget Funds Public Trust Funds Private Trust Funds
Total
19,908.18 7,878.02 3,220.49
26,228.52 6,697.97 4,140.25
$ 390,225.63 $ 479,079.01
765
UNIVERSITY SYSTEM OF GEORGIA
VALDOSTA STATE COLLEGE, VALDOSTA
PAYMENTS
EXPENSE
Personal Service _._ Travel Supplies, Materials Communication Heat, Light, Power, Water Publications Repairs Rents Insurance Pensions, Benefits Equipment Miscellaneous
Total Expense Payments _
OUTLAYS
Lands, Improvements Contracts
Equipment
NON-COST
Public Trust Funds Investments Expense , Pensions, Benefits
Private Trust Accounts
CASH BALANCES, JUNE 30th
Budget Funds Public Trust Funds Private Trust Funds
Totals-
1951
1952
186,575.38 1,420.32
52,922.95 2,307.41 6,030.01 1,626.98 6,294.16 3,099.32 8,796.59 135.96 1,080.81 5,666.12
212,962.59 1,420.27
51,319.21 3,046.08 9,557.00 1,485.22
13,968.01 29.75
958.01 161.84 19,047.95 5,575.69
..$ 275,955.99 $ 319,531.62
3,000.00 8,953.01
4,221.70 165.00
60,863.19
2,172.84 73,552.09
26,228.52 6,697.97 4,140.25
71,852.00 8,036.94 3,926.62
.-$ 390,225.63 $ 479,079.01
766
UNIVERSITY SYSTEM OF GEORGIA
VALDOSTA STATE COLLEGE, VALDOSTA
CURRENT BALANCE SHEET JUNE 30, 1952
ASSETS
BUDGET FUNDS
Cash and in Bank Accounts Receivable
$ 71,852.00 12,192.50 $ 84,044.50
PUBLIC TRUST FUNDS
Cash in Bank Student Loans U. S. Bonds Stock
$
8,036.94
3,410.50
.
8,317.50
1,943.08
21,708.02
PRIVATE TRUST FUNDS Cash and in Bank
3,932.62 $ 109,685.14
LIABILITIES, RESERVE, SURPLUS
LIABILITIES
Budget Fund Accounts Payable _
RESERVES
Budget Fund Unearned Income Plant Fund
Public Trust Fund Private Trust Funds
.-$
8,443.75
33,041.44 $
SURPLUS
Budget Funds For Operations
1,602.62
41,485.19
21,708.02 3,932.62
67,125.83
40,956.69 $ 109,685.14
767
UNIVERSITY SYSTEM OF GEORGIA
VALDOSTA STATE COLLEGE, VALDOSTA
SUMMARY
FINANCIAL CONDITION
The Valdosta State College at Valdosta ended the fiscal year on June 30, 1952, with a surplus of $40,956.69, after making provision for liquidation of $1,602.62 in outstanding accounts payable and reserving $8,443.75 for unearned income and $33,041.44 for plant additions and improvements.
OPERATING ACCOUNTS--EDUCATIONAL AND GENERAL AVAILABLE INCOME AND OPERATING COSTS Allotment to the College by the Board of Regents in the year was
$148,000.00 for operations and $46,648.00 for plant additions and improvements, $75,475.39 was received from tuition and fees and $200.00 transfer from the Division of General Extension of the University of Georgia, a total for the period of $270,323.39.
The $270,323.39 income together with the cash balance of $17,880.46 on hand at the beginning of the year made $288,203.85 funds available with which to meet educational and general operating expenses.
$234,907.85 of the available funds was used for the current operating expenses of educational and general activities at the College in the year and $53,296.00 remained on hand June 30, 1952.
OPERATING ACCOUNTS--AUXILIARY ENTERPRISES AVAILABLE INCOME AND OPERATING COSTS Income from auxiliary enterprises in the year was $94,831.71, of
which $69,874.71 was from dining hall income, $17,985.55 from dor| mitory rents, $5,180.55 from laundry and $1,790.90 from the book store.
The $94,831.71 income together with the $8,348.06 cash balance I at the beginning of the fiscal year made a total of $103,179.77 availfl) able with which to meet operating costs of the auxiliary enterprises a in the period under review.
$84,623.77 of the available funds was expended for current operatn ing expenses of the auxiliary enterprises in the year and $18,556.00 9 remained on hand June 30, 1952.
768
UNIVERSITY SYSTEM OF GEORGIA
VALDOSTA STATE COLLEGE, VALDOSTA
COMPARISON OF OPERATING COSTS
Expenditures for all activities at the College for the past three years are compared in the statement following:
YEAR ENDED JUNE 30th
BY ACTIVITY
EDUCATIONAL AND GENERAL Administration and General....? Student Welfare Plant--Operations Plant--Improvements Library Instruction
1952
39,618.72 $ 9,594.93
32,187.96 24,091.56 11,764.60 117,650.08
1951
28,233.47 12,990.84 32,931.30
11,126.87 96,609.08
1950
28,039.18 11,382.22 28,448.55
10,801.71 93,109.93
Total Educ. and Gen'l. ......$ 234,907.85 $ 181,891.56 $ 171,781.59
AUXILIARY ENTERPRISES
Dormitories
$
Dining Halls
Laundry
Book Store
25,124.51 $ 55,596.76 3,340.76
561.74
39,682.73 65,649.65
685.06
44,319.35 63,735.51
Total Aux. Enterprises ....$ 84,623.77 $ 106,017.44 $ 108,054.86
Total Cost Payments $ 319,531.62 $ 287,909.00 $ 279,836.45
BY OBJECT
Personal Services
$
Travel
Supplies, Materials
Communication
Heat, Light, Power, Water
Printing, Publications
Repairs
Rents
Insurance, Bonding
Pensions--Ret. System
Equipment
Miscellaneous
Total Expense Payments..?
Outlay: Land, Bldgs., Improvements Equipment
Total Cost Payments $
212,962.59 $ 1,420.27
51,319.21 3,046.08 9,557.00 1,485.22 13,968.01 29.75 958.01 161.84 19,047.95 5,575.69
319,531.62 $
319,531.62 $
186,575.38 $ 1,420.32
52,922.95 2,307.41 6,030.01 1,626.96 6,294.16 3,099.32 8,796.59 135.96 1,080.81 5,666.12
275,955.99 $
3,000.00 8,953.01
287,909.00 $
182,054.29 1,093.05
50,899.09 2,197.34 5,851.88 1,210.05 7,086.58 2,403.26 756.95
813.88 7,002.25
261,368.59
4,769.70 13,698.16
279,836.45
769
UNIVERSITY SYSTEM OF GEORGIA
VALDOSTA STATE COLLEGE, VALDOSTA
BY OBJECT (Cont'd.)
YEAR ENDED JUNE 30th
1952
1951
1950
Number of Employees June 30-_
Average Student Enrollment: Fall Quarter Winter Quarter Spring Quarter
Average--Regular Term Summer School
Cost Payments--Regular Term
Fall, Winter, Spring Qtrs.:
Expense
$
Outlay
Total Cost--Reg. Term .._.$ Cost Payments--Sum. School*....
Total Cost Payments ......$
45
411 415 384 403 171
319,531.62 $
319,531.62 I
319,531.62 $
48
399 373 347 373 225
275,955.99 $ 11,953.01
287,909.00 $
287,909.00 $
48
304 327 321 317 136
256,083.59 18,467.86
274,551.45 5,285.00
279,836.45
Annual Student Per Capita Cost
Regular Term
Fall, Winter, Spring Qtrs.:
Expense
$
Outlay
792.88 792.88 $
739.83 $ 32.04
771.87 $
807.83 58.26
866.09
(*) Summer School costs since year ended 6-30-50 not available.
PUBLIC TRUST FUNDS
Student Loan Funds held by the College on June 30,1952, amounted to $21,708.02, of which $8,036.94 was cash in banks, $8,317.50 invested in U. S. Bonds, $1,943.08 in stocks, and $3,410.50 in student loans.
PRIVATE TRUST AND AGENCY FUNDS
Private Trust Funds being handled by the College at the close of 3ithe year on June 30, 1952, amounted to $3,932.62, consisting of $3,8883.84 student deposits and $48.78 sales tax collections to be remitted
tto the State Revenue Department.
770
UNIVERSITY SYSTEM OF GEORGIA
VALDOSTA STATE COLLEGE, VALDOSTA
GENERAL All employees of the College are bonded in the amount of $10,
000.00 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 supported by proper voucher.
Appreciation is expressed to the officials and staff of the College for the cooperation and assistance given the State Auditor's Office during this examination and throughout the year.
771
PUBLIC CORPORATIONS (Instrumentalities of the State, but whose financial operations are not
integrated with those of the State government in this report)
773
PUBLIC CORPORATION HERTY FOUNDATION
774
PUBLIC CORPORATION
HERTY FOUNDATION
SUMMARY
FINANCIAL CONDITION The Herty Foundation ended the fiscal year on June 30, 1952, with
a surplus of $10,800.65 and held $266.30 in U. S. Income Taxes to be remitted to the Federal Government. No outstanding accounts payable or other current liabilities were reported.
AVAILABLE INCOME AND OPERATING COSTS
Th Foundation received $30,000.00 for its support from the State Department of Forestry in the year ended June 30, 1952.
In addition to the funds provided by the Forestry Department, $35,294.02 was received from earnings and $15,000.00 donation from the John B. Campbell Foundation, making total income receipts $80,294.02. From these receipts $4,200.00 was paid to the Savannah Ports Authority as a refund in full for advance made by the Authority to the Foundation in 1950 in the amount of $7,000.00, leaving net income receipts for the year ended June 30, 1952, of $76,094.02.
The $76,094.02 net income and the $10,211.89 cash balance at the beginning of the year made total funds available for operations $86,305.91.
$75,505.26 of the available funds was expended in the year for current operating expenses and $10,800.65 remained on hand June 30, 1952, and will be availab'e 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:
775
PUBLIC CORPORATION HERTY FOUNDATION
Personal Services Travel
Supplies, Materials Communication Heat, Light, Power, Water Printing, Publications Repairs Equipment Insurance, Bonding Indemnities Interest
Miscellaneous Moving Plant
Totals...
$
Number of Employees June 30th
YEAR ENDED JUNE 30th
1952
1
26,766.70 $ 1,150.28
13,917.84 695.18
2,470.51 159.50
27,899.95 1,344.30 396.40
704.60
75,505.26 $ 9
1 1951
12,982.56 $ 496.87
6,994.97 779.36
2,110.18 25.96
3,187.92
542.00 7.50
96.52 165.50
27,389.34 $
5
_1-9^5_0 17,628.75
431.66 9,448.85
689.38 2,532.20
126.95 1,288.25
780.78
136.89 19,892.29 52,956.00
The Foundation was given more space the past year in the building which it occupies, necessitating an increase in expenditures for repairs in order to put this portion of the building in shape for its use.
With larger quarters the activities of the Foundation were increased, adding more employees to the payroll and increasing expenditures for supplies and materials, as reflected in the foregoing comparative statement.
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.
Included in expenses paid the past year is the payment of $500.00 to Dr. R. K. Sproull for moving expenses from Birmingham, Alabama to Savannah, Georgia.
All receipts disclosed by examination have been accounted for and expenditures for the period under review were supported by proper voucher.
Appreciation is expressed to the officials and staff of the Foundation for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
776
PUBLIC CORPORATION HERTY FOUNDATION
STATEMENT OF RECEIPTS AND PAYMENTS YEAR ENDED JUNE 30, 1952
RECEIPTS
INCOME State of Georgia Donations John B. Campbell Foundation Earnings for Research Ansor Corp. Armstrong Cork Compania Rayonera Czanikow Rionda Co. Dickinson, R. S. Dyorie, Louis Ehasco Serv. Inc. Keener Starch Co. Kinsley Chemical Co. Libby Owens Ford Glass McKee, Dr. R. H. Mead Corp. Miller, J. A. Newark News New York & Penn Co., Inc. Noble & Wood Powell, Edward L. Shannon, Inc. Smith & Nephew Southern Paperboard Stilly Plywood Co., Inc. Superior Mills U. S. Government Valite Corp. Weimer, Joseph G
Total Income Receipts Advance Refunded
Savannah Ports Authority (1950)
Net Income Receipts
TRUST FUNDS U. S. Tax Withheld Less: U. S. Tax Remitted
'BALANCES, JULY 1, 1951 For Operations In Bank Petty Cash
$ 10,186.89 25.00
Trust Funds U. S. Tax in Bank
30,000.00
15,000.00
4,036.94 104.48 480.00
1,100.00 295.00 325.00
2,097.05 1,200.00
642.54 1,520.04 3,054.47 1,229.56 2,009.13
785.73 2,219.13
100.00 350.00
10.00 605.30 150.00 5,081.58 2,114.36 1,760.28 3,423.43 600.00
35,294.02 80,294.02
(- -) 4,200.00 $ 76,094.00
2,515.40 <-- ) 2,465.10
50.30
10,211.89
216.00 $
10,427.89 86,572.21
Tt-
777
PUBLIC CORPORATION
HERTY FOUNDATION
STATEMENT OF RECEIPTS AND PAYMENTS YEAR ENDED JUNE 30, 1952
PAYMENTS
EXPENSE
Personal Services Travel Expense Supplies and Material Communication Heat, Lights, Power Printing Repairs Equipment Insurance Miscellaneous
Dr. R. K. Sproull--Moving Expense
Subscriptions, Dues
BALANCES, JUNE 30, 1952
For Operations
In Bank
$
Petty Cash
Trust Funds U. S. Tax in Bank .
500.00 204.60
10,775.65 25.00
26,766.70 1,150.28
13,917.84 695.18
2,470.51 159.50
27,899.95 1,344.30
396.40
704.60 $
10,800.65
266.30 $
75,505.26
11,066.95 86,572.21
778
PUBLIC CORPORATION
HERTY FOUNDATION
DETAIL OF PERSONAL SERVICES AND TRAVEL EXPENSE YEAR ENDED JUNE 30, 1952
Name
Position
Alston, John--Laborer Brown & Bedenfield--Medical Service Cone, Clarence D.--Laboratory Tech DeAngelio, Carolyn B.--Steno Fall, Isabell P.--Steno Golden, Scipio--Laborer Hendrix, Walter--Operational Dir. Horn, Annett--Laboratory Tech. Myrick, Shelby--Board Member Olson, John--Laboratory Tech. Parker, Ralph--Laboratory Tech. Patterson, Walter--Laborer Roberts, Nina L.--Secretary Seabrooks, Ulysses--Laborer Sproull, Dr. R. C--Technical Director Stalney, Elizabeth--Secretary Toole, Betty L.--Secretary Wiseman, Casper--Attorney Winters, Sue--Bookkeeper Miscellaneous Labor
Time Mos.
Personal Services
Travel Expense
1.2* $
T T T 12* 12* 1.5*
T 4.8* 12* 3.2* 2.3* 10.5* 11 5.4*
12*
175.13 $ 32.00 99.00 7.50 18.00 2,380.45 5,450.00 270.00
81.00 820.00 2,376.61 598.85 388.98 8,749.96 2,304.50 868.58
18.29 435.00 1,692.85
228.21 97.66
824.41
$ 26,766.70 $ 1,150.28
(*)On Payroll June 30, 1952--9
H
779
PUBLIC CORPORATION HOSPITAL AUTHORITY
i '.:.'; I i
i.l
780
PUBLIC CORPORATION
STATE HOSPITAL AUTHORITY
W. R. Osborn & Company Certified Public Accountants Atlanta, Georgia August 5, 1952
Honorable B. E. Thrasher, Jr. State Hospital Authority State of Georgia Atlanta, Georgia
Dear Sir:
We have made an audit of the records of the State Hospital Authority, State of Georgia, for the year ended June 30, 1952, and submit herewith our report.
The State Hospital Authority, a body corporate and politic, was duly created and is existing under the Act of the General Assembly of the State of Georgia, approved February 1, 1939. The Authority was reorganized on June 23, 1952, for the purpose of constructing the General Hospital in Augusta for the benefit of the State Board of Health. The activities in connection with the Milledgeville State Hospital were discontinued as of June 30, 1952.
ASSETS
Cash in the amount of $428.75 represents check number 1797 dated June 30, 1952 to the Secretary of the State Hospital Authority which transfers the balance of the Expense Account (Revolving Fund).
Land, land improvements, buildings and equipment are stated at cost, $4,167,844.49. There were no additions to fixed assets during the year under review.
LIABILITIES
We did not find a record of any liabilities at June 30, 1952. All employees' withholding tax deductions had been remitted to the Collector of Internal Revenue at the date of the audit.
I
781
PUBLIC CORPORATION
STATE HOSPITAL AUTHORITY
GENERAL We were advised that there were no usable supplies, including stationery, on hand at June 30, 1952 except printed checks and a small amount of postage which had been sent to the Secretary of the Hospital Authority prior to the date of our examination.
Respectfully submitted, W. R. Osborn & Company Certified Public Accountants
782
PUBLIC CORPORATION
STATE HOSPITAL AUTHORITY
BALANCE SHEET AS AT JUNE 30, 1952
ASSETS
Current Assets: Cash
Fixed Assets: Land and Land Improvements Buildings and Equipment --
428.75
12,013.13 4,155,831.36
4,167,844.49
$ 4,168,273.24
LIABILITIES
Current Liabilities
.00
Surplus: Available Fund Invested in Lands, Improvements, Buildings and Equipment
$
428.75
4,167,844.49
4,168,273.24
$ 4,168,273.24
783
PUBLIC CORPORATION
STATE HOSPITAL AUTHORITY
COMPARATIVE STATEMENT OF RECEIPTS AND PAYMENTS
RECEIPTS
Income Receipts: Rentals
Non-Income Receipts: Private Trust Funds
Cash Balances--July 1st: Budget Funds Private Trust Funds --
Year Ended
6-30-52
6-30-51
, 10,000.00
465.20
384.20
7,031.75 .00
7,496.95 $
3,634.75 1.00
14,019.95
PAYMENTS Expense:
Non-Cost: Cash Balances--June 30th:
$
6,600.00 $
6,600.00
3.00
3.00
.00
.00
$
6,603.00 $
6,603.00
465.20
385.20
428.75 .00
7,031.75 .00
$
7,496.95 $ 14,019.95
784
JName
Arnold, Zack Brantley, T. C. Lewis, John C.
PUBLIC CORPORATION
STATE HOSPITAL AUTHORITY
ANALYSIS OF PERSONAL SERVICES FOR THE YEAR ENDED JUNE 30, 1952
Title
Attorney Bookkeeper Director
Months Employed
*12 *12 *12
Employees on Payroll at June 30, 1952.
Amount
3,000.00 600.00
3,000.00
6,600.00
785
PUBLIC CORPORATION JEKYLL ISLAND STATE PARK AUTHORITY
786
PUBLIC CORPORATION
JEKYLL ISLAND STATE PARK AUTHORITY
SUMMARY
INTRODUCTION
The Jekyll Island State Park Authority was created as a public corporation by Legislative Act approved February 13, 1950 and is composed of five members.
Under the provisions of this Act, and amendment approved February 21' 1951, the Authority is granted a lease for a term of ninetynine (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 revenue-anticipation certificates, for the purpose of paying all or any part of the cost of the acquisition, construction, alteration, subdivision, development, improvement, maintenance 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, 1952 came from sales of scrap iron $1,692.91 and sightseeing contract $1,121.10, a total of $2,814.01. The $2,814.01 received together with cash balance of $6,812.99 on hand at the beginning of the fiscal year made total funds available $9,627.00. No expenditures had been made from this account and $9,627.00 remained on hand June 30, 1952.
GENERAL The members of the Jekyll Island State Park Authority at June
30, 1952 were: D. B. Blalock, Chairman Mike Benton, Vice-Chairman John K. Calhoun, Secretary-Treasurer H. G. Barrett J. D. Compton B. J. Tarbutton
All funds disclosed by examination have been accounted for.
Appreciation is expressed to the members and staff of the Authority for the cooperation and assistance given the State Auditor's office during this examination and throughout the year.
PUBLIC CORPORATION
JEKYLL ISLAND STATE PARK AUTHORITY
RECEIPTS AND PAYMENTS YEAR ENDED JUNE 30, 1952
RECEIPTS
INCOME Sale of Scrap Iron Sightseeing Contract (Dragon Corp.)
1,692.91 1,121.10
CASH BALANCE, JULY 1, 1951
PAYMENTS
CASH BALANCE, JUNE 30, 1952
Fulton National Bank Trustee Account Due from Jekyll Island State Park Comm Due to Jekyll Island State Park Comm.
$ 30,610.34 1,121.10
(--) 22,104.44
787
2,814.01 6,812.99 9,627.00
9,627.00
789
PUBLIC CORPORATION STATE PORTS AUTHORITY
790
PUBLIC CORPORATION
STATE PORTS AUTHORITY
SUMMARY
FINANCIAL CONDITION The Georgia Ports Authority and Savannah Ports and Terminal
Facilities ended the fiscal year on June 30, 1952 with a surplus of $519,818.02, after providing the necessary reserve of $5,752.15 to cover accounts payable outstanding and reserving $40,733.63 for Sinking Fund, $3,015,083.19 of Bonds Funds for improvements and $106,542.13 for unearned income.
AVAILABLE INCOME AND OPERATING COSTS Earnings of the Authority in the year from rents, storage, sales
and other sources were $473,413.54, from which $40,733.63 was transferred to the Sinking Fund, leaving net income receipts for the period $432,679.91.
The $432,679.91 receipts together with the $469,464.78 cash balance on hand at the beginning of the year made a total of $902,144.69 funds available.
$301,672.95 of the available funds was expended in the year for current operating expenses, $5,893.12 was paid for purchase of new equipment and $594,578.62 remained on hand June 30, 1952, the end of the fiscal year.
COMPARISON OF OPERATING COSTS
Expenditures for the past three years are compared in the following statement:
791
PUBLIC CORPORATION STATE PORTS AUTHORITY
Personal Services Travel Supplies, Materials ... Communication Lights, Power, Water Printing, Publicity Repairs Rents Insurance, Bonding Miscellaneous
Total Expense Payments..?
YEAR ENDED JUNE 30th
1952
1951
1950
184,713.64 5,345.63
25,597.33 2,125.68 3,837.09
31,932.62 802.57 167.00
38,326.48 8,824.91
230,739.71 3,594.14
58,883.26 1,929.66 2,330.89 8,892.49 3,435.72 21.85
33,911.89 17,067.94
139,838.39 245.79
23,100.51 1,662.84 2,526.07 4,091.30 809.12 139.50
24,181.94 2,990.79
301,672.95 $ 360,807.55 $ 199,586.25
Outlay:
Equipment .. Railway Tracks
Total Cost Payments
5,893.12 $307,566.07 $
23,020.90 383,828.45 $
20,071.63 3 g^O 03
223,327.91
Number of Employees June 30th
77
93
17
BOND ACCOUNT
Receipts of this fund in the year ended June 30, 1952 were $112,306.50, of which $69,871.19 was from interest on investments, $1,701.68 from sale of scrap and junk and $40,733.63 from the revenue account for sinking fund.
The $112,306.50 receipts and the $5,366,114.24 cash balance on hand at the beginning of the period made total funds available in this account of $5,478,420.74.
Expenditures in the year from this fund were $17,033.14 for personal services, travel and other expense, $192,500.00 for interest on bonds, $127,036.84 for architect's fee and $2,086,033.94 on construction contracts, a total for the period of $2,422,603.92. This left a balance in the fund at June 30, 1952 of $3,055,816.82, of which $40,733.63 is reserved as a sinking fund and $3,015,083.19 will be available for improvements in succeeding fiscal periods.
792
PUBLIC CORPORATION
STATE PORTS AUTHORITY
GENERAL
The State Ports Authority was created by Legislative Act approved March 9, 1945, which reads, in part, as follows:
"Section 2--State Ports Authority. There is hereby created a body 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 (4)--To appoint and select officers, agents, and employees, including engineering, architectural and construction experts and attorneys, and fix their compensation."
"Section 4 (8)--To borrow money for any of its corporate purposes and to issue negotiable revenue bonds payable from earnings of such projects, and to provide for the payment of the same and for the rights of the holders thereof."
"Section 4 (9)--To exercise any power usually possessed by private 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 of the 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)
Expenditures by the Georgia Ports Authority, a public corporation, are not under State Budget Control, the State laws relating to purchase, or the laws pertaining to purchase and operation of motor vehicles and are not subject to the restrictions imposed on the expenditure of public funds.
See separate audit filed on the receipts and expenditure of State funds by the "State Ports Committee" for additional information on the over-all 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 Auditor's office during this examination and throughout the year.
793
PUBLIC CORPORATION STATE PORTS AUTHORITY GEORGIA PORTS AUTHORITY AND SAVANNAH PORT AND
TERMINAL FACILITIES
CURRENT BALANCE SHEET JUNE 30, 1952
ASSETS
REVENUE ACCOUNTS
Cash and in Banks U. S. Securities
269,578.62 325,000.00 $ 594,578.62
BOND ACCOUNT
Cash and in Bank . U. S. Securities
68,896.82 2,986,920.00
3,055,816.82
ACCOUNTS RECEIVABLE Revenue Account
37,533.68 $ 3,687,929.12
LIABILITIES, RESERVE, SURPLUS
LIABILITIES Accounts Payable--Revenue Fund
RESERVES Sinking Fund Bond Funds--For Improvement Unearned Income--Revenue Fund
SURPLUS Revenue Funds For Operations
5,752.15
40,733.63 3,015,083.19
106,542.13
3,162,358.95
519,818.02 $ 3,687,929.12
794
PUBLIC CORPORATION STATE PORTS AUTHORITY GEORGIA PORTS AUTHORITY AND SAVANNAH PORT AND
TERMINAL FACILITIES
STATEMENT OF RECEIPTS AND PAYMENTS YEAR ENDED JUNE 30, 1952
RECEIPTS
REVENUES
Earnings Rents Storage Processing Dockage Sales Miscellaneous Junk Sale Wood Income from Investments
Total Revenue
TRANSFER--SINKING FUND
TRUST FUNDS
U. S. Tax Withheld Less: To U. S. Treasury ......
Group Insurance Withheld Less: Remitted
U. S. Bonds Withheld Less: Bonds Purchased _
Community Chest Withheld Less: Remitted
BALANCES, JULY 1, 1951
285,236.18 184,739.27
1,275.19 129.50
2,033.40
$ 473,413.54
(--) 40,733.63
$
9,879.20
(--) 9,879.20
933.61 (--) 933.61
675.00 (--) 675.00
47.50 (--) 47.50
.~~
$
469,464.78 902,144.69
795
PUBLIC CORPORATION STATE PORTS AUTHORITY GEORGIA PORTS AUTHORITY AND SAVANNAH PORT AND
TERMINAL FACILITIES
STATEMENT OF RECEIPTS AND PAYMENTS YEAR ENDED JUNE 30, 1952
PAYMENTS
EXPENSE
Personal Services Travel Expense __ Supplies Communication _ Lights, Power, Water Printing
Advertising
Rents Repairs Insurance and Bonding Miscellaneous
Freight, Express, Drayage Subscriptions and Dues License Tags Damage Goods Handling ... Exchange
Total Expense Payments
OUTLAY
Equipment
Total Cost Payments _ BALANCES, JUNE 30, 1952
2,352.31 29,580.31
8,299.60 317.67 49.00 156.53 2.11 $
184,713.64 5,345.63
25,597.33 2,125.68 3,837.09
31,932.62 167.00 802.57
38,326.48
8,824.91 301,672.95
5,893.12
$ 307,566.07 594,578.62
$ 902,144.69
796
PUBLIC CORPORATION
STATE PORTS AUTHORITY
GEORGIA PORTS AUTHORITY AND SAVANNAH PORT AND
TERMINAL FACILITIES
REVENUE RECEIPTS
YEAR ENDED JUNE 30, 1952
RENTS
Altman, P. C. Bergman, R. F. Byck Worrell Const. Co. Cannon, M. G. Certainteed Prod. Co. Crosby, J. E., Filling Station Dixie Asphalt Co. Dixie Const. Co. Dorsey, Mrs. William Floyd, W. H., Co. Goodrich, Ivan Grovenstein, P. G. D. R. C. Instructor Group Polk, M. A. Savannah Machine & Foundry Co. Savannah Sugar Ref. Co. Scarboro, Ben D. Southland Oil Co. State Highway Dept. Tetley Tea Co. _ Union Bag and Paper Co. U. S. Air Force
312.00 403.00 812.50 403.00 1,750.02 654.00 2,500.00
87.50 26.00 1,035.00 663.00 403.00 1,248.87 338.00 5,250.00 8,072.58 329.50 600.00 900.00 10,405.00 92,019.74 156,023.47
$ 285,236.18
PROCESSING AND STORAGE AND DOCKAGE
A. B. C. Furniture Co. American Cotton Product Co. Anderson, Clayton Co. Arbough, C. M. & Co. Armour Fertilizer Co Ayers, Wm. C. Jones, Inc. Baker, H. J. and Bros. _ Baker, J. A., Co. Barrenger, L. T. and Co. Bowers, H. L. Co., Inc Byck Worrell Const. Co. Campdern, A. and Co. Certainteed Prod. Co. Cook and Co. Cotton Fibers, Inc. Cotton Import and Export Co.
$
53.36
_
1,159.25
13,019.00
933.42
10,506.59
448.41
724.30
1,552.25
29,399.66
1,615.71
406.75
9,325.32
563.73
679.55
234.63
1,126.64
797
PUBLIC CORPORATION STATE PORTS AUTHORITY GEORGIA PORTS AUTHORITY AND SAVANNAH PORT AND
TERMINAL FACILITIES REVENUE RECEIPTS
YEAR ENDED JUNE 30, 1952 PROCESSING AND STORAGE AND DOCKAGE (Con't)
Crespi Cotton Co. Dan River Mills Davidson Chemical Co. deVries Trading Co. Dixie Asphalt Co. Dixie Construction Co. Dixie Wood Co. Empire Millwork Co. Espy Paving Co. Georgia Distributing Co. Goedecke, Otton Gray and Daniel, Inc. Griffin, R. W. Gulf Life Ins. Co. Guthman Haas Co. Hall, W. D., Inc. Helmken, John C. Hohenberg Bros. Co. Hudson Pulp and Paper Co. Jones Gardner and Bealle, Inc. Lomar Textile Mann, Jas. C. McFadden, Geo. H. and Bro. McSpadden and Crain New England Waste Co. New York Mdse. Co. O'Neil Bros. Port of Savannah Warehouse Ralli Bros. __, Railway Supply Mfg. Co. Reed Construction Co. Roberts and Co.
Savannah Bonded Warehouse and Tr. Co. Sprunt, Alexander and Son Stevens Shipping Co. Southland Oil Co. Strachn Shipping Co. Synthetic Nitrogen Co. Tolar Hart Holt Mills Tetley Tea Co. Tree Sweet Products Co. U. S. Air Force
$
1,008.14
12,072.50 1,107.49
331.94
136.50
40.67
6,807.31
1,804.86 362.41
763.86 485.11
3,471.38 232.25
64.06
1,758.04
10,819.71 1,451.35
3,700.69
2,126.20
271.65 343.15
1,90
5,835.51
14.75
57.35
346.00 8,633.60
44.75 270.80
2,133.69
585.76 6 19
24,504.98 46.70
972.00
4 385.06
313.10
1,255.67 147.55
226.84
4,388.03
5,423.74
798
PUBLIC CORPORATION STATE PORTS AUTHORITY GEORGIA PORTS AUTHORITY AND SAVANNAH PORT AND
TERMINAL FACILITIES REVENUE RECEIPTS
YEAR ENDED JUNE 30, 1952
PROCESSING AND STORAGE AND DOCKAGE (Cont'd)
U. S. C. C. C U. S. Econ. Coop. Adms. U. S. Navy U. S. Sugar Corp. .. Vanderbilt Export Co. Weaver, Charles _ Weil Bros. Williamson Northrup Co. _ Wonalancet Co. Woodard Dickerson and Co. White Brothers
59.26 263.10
84.99 900.00 499.24 156.19 229.00 636.31 1,210.59 158.28 40.50
$
184,739.27
799
PUBLIC CORPORATION STATE PORTS AUTHORITY GEORGIA PORTS AUTHORITY AND SAVANNAH PORT AND
TERMINAL FACILITIES
TRUSTEE--BOND ACCOUNT YEAR ENDED JUNE 30, 1952
RECEIPTS
INCOME
Interest on Investments Sale of Scrap and Junk Transfers from Revenue for
Sinking Fund
Total Receipts
BALANCES, JULY 1, 1951
Trust Company of Georgia Liberty Nat'l Bank and
Trust Co. U. S. Treasury Bills U. S. Treasury Notes
$ g9 871.19 1 701.68
40,733.63 $ 112,306.50
$ 78,527.72
2,500.00 4,781,787.98
503,298.54
5,366,114.24
$ 5,478.420.74
800'
PUBLIC CORPORATION STATE PORTS AUTHORITY GEORGIA PORTS AUTHORITY AND SAVANNAH PORT AND
TERMINAL FACILITIES
PAYMENTS
TRUSTEE--BOND ACCOUNT YEAR ENDED JUNE 30, 1952
EXPENSE
Personal Services
i Travel Expense
3Printing Advertising
o ^Interest on Bonds
.
$ 16,324.64 501.30 .80 206.40
192,500.00
<-?'~~. OUTLAY
$ 209,533.14
Architects--Roberts and Co. ....
$
Contracts:
Atlantic Gulf and Pacific Co...$ 159,156.92
Southland Oil Co.
(--) 19,746.82
127,036.84
Byck Worrell Const. Co. Dixie Construction Co. Espy Paving Co. Peerless Electric Co.
139,410.10 207,843.50 503,338.99 1,211,984.37
23,456.98
2,213,070.78
Total Governmental Cost Payments
$ 2,422,603.92
BALANCES, JUNE 30, 1952
General Funds Trust Company of Georgia____$ In Transit
25,111.47 551.72
Liberty Nat'l Bank and Trust Co.
U. S. Bills U. S. Notes
25,663.19
2,500.00 2,688,228.00
298,692.00
Sinking Fund Trust Company of Georgia.... In Transit
31,107.66 9,625.97
3,015,083.19
40,733.63
3,055,816.82
,
$ 5,478,420.74
801
PUBLIC CORPORATION STATE PORTS AUTHORITY GEORGIA PORTS AUTHORITY AND SAVANNAH PORT AND
TERMINAL FACILITIES
EQUIPMENT PURCHASES YEAR ENDED JUNE 30, 1952
3 Electric Fans and 1 Rangetts _ 1 Tedder % Ton Air Conditioner 4 Tow Motor Fork Lift Trucks .. 2 Hough Payloaders 15 Jr. Type Steel 6000 Lbs. Cap. Trailer 1 15 Ton Track Jack 1 Electric Fan
Freight Trailers Above 1 Badger Compound Water Meter
1 Craneline Conserve Oil Burner 12" 1 Pontiac 1951 2 Door 8 Cyl. Sedan, Motor #A8U S 4720_.
Used 4 HP Motor C SAL 175 Entrance Director Sign Venetian Blinds Plate Ramps Pair Forks, 4 Pair Fork Extensions Freight Above Pair Fork Extensions Ellis Chain Pipe Cutter _ Legal Size Filing Cabinet Venetian Blinds Pontiac 8 Cyl. 2 Door Sedan, Motor #PSWS-10422 16" Electric Fans
Refunded from Committee Account 4 Tow Motors Fork Lift Trucks 2 Hough Pay Loaders 15 Jr. Type 6000 Lbs. Capacity Trailers Freight
Refund Freight Sale Old Jeep
Chevrolet, Plymouth, 2 Scooters
209.86 285.26 15,588.54 7,528.34 8,775.00 33.81 66.98 342.00 [ 6.55 ~) 323.64 127.66 1,685.00 100.00 325.00 45.08 338.30 686.00 32.66 107.80 64.68 92.00 46.30 1,925.00 105.84
38,841.30
--) 15,588.54 -) 7,528.34 --) 8,775.00 --) 604.17 --) 90.63 --) 126.50 -) 235.00
5,893.12
802
PUBLIC CORPORATION STATE PORTS AUTHORITY GEORGIA PORTS AUTHORITY AND SAVANNAH PORT AND
TERMINAL FACILITIES
ACCOUNTS RECEIVABLE--BILLED JUNE 30, 1952
ACCOUNT
ABC Furniture Stores _
Anderson Clayton Co. --
Atlanta General Depot _
Byck-Worrell Const. Co.
DeVries Trading Co.
Department of Agriculture P & MA
Dan River Mills
Georgia Distributors, Inc.
Haas-Guthman Company
California Packing Co.
New York Mdse. Co
O'Neill Bros., Inc.
Southland Oil Corp.
Treesweet Products Company
Thompson, Henry P., Company
Vanderbilt Export Corp.
-
Weaver, Chas. Co
Hudson Pulp & Paper Corp.
U. S. A. F. Storage Branch
Griffin, R. W
Wonalancet Co.
Department of Agriculture
Dan River Mills
BALANCE
23. 15 1. 85
1,908, 79 43, 19 27, 80 8, 48
2,130, 55 73 69 541, 51
495, 47 74, 50
519 80 3,503 27
165 44 130 21 60 64
16 00 1,356 89 22,051 ,40
34 .65 16 .50 4 47 4,345 .43
37,533.68
UNEARNED RENTALS--JUNE 30, 1952
Union Bag and Paper Corp. Southland Oil Corp. Residential Bldgs.
63,234.35 43,111.78
196.00
$ 106,542.13
803
PUBLIC CORPORATION STATE PORTS AUTHORITY GEORGIA PORTS AUTHORITY AND SAVANNAH PORT AND
TERMINAL FACILITIES
ACCOUNTS PAYABLE
JUNE 30, 1952
VENDOR
Alexander Grocery Company 118-120 West St.-Julian St., Savannah, Ga.
R. S. Armstrong & Bros. 300 S. Slappey Dr., Albany Ga.
American District Telegraph Co. 24 Drayton St., Savannah Ga.
John G. Butler Co. P. O. Box 526, Savannah, Ga.
Andrew Bunn, Photographer 140 Abercorn St., Savannah, Ga.
Critz Buick Co. Montgomery and 46th St., Savannah, Ga.
Chatham Paper Co. 207 W. Broad St., Savannah, Ga.
Crane Co. 14 W. Broad St., Savannah, Ga.
J. E. Crosby's Service Station Main St., Garden City, Savannah, Ga.
Dixie Construction Co. P. O'. Box 201, Savannah, Ga.
Executive Department State Capitol, Atlanta
Electric Sales & Service
209 Walton St., N.W., Atlanta 3, Ga. The Frank Corporation
322 W. Broughton St., Savannah, Ga. Graybar Electric Co.
2601 Whitaker St., Savannah, Ga. Georgia Supply Co.
26-32 W. Bay St., Savannah, Ga. General Electric Supply Corp.
301 E. Bay St., Savannah, Ga. Goodyear Service Stores
232 E. Broughton St., Savannah, Ga. Harmon, Inc.
Charlton and West Broad St., Savannah, Ga. Highsmith Lumber Co.
P. O. Box 1292, Savannah, Ga. International Business Machines Corp.
1203 Bull St., Savannah, Ga. Jones Equipment Company
61 Main Street, Garden City, Savannah, Ga.
AMOUNT
$
19.35
729
35 99
g 20
25 25
4g 07
17 00
4 55 84.74 J5 QQ ^97 57 23.40 20 55 2.06 34.32 20.94 79.22 88.66 34 2o
4-50
4,50
804
PUBLIC CORPORATION STATE PORTS AUTHORITY
GEORGIA PORTS AUTHORITY AND SAVANNAH PORT AND
TERMINAL FACILITIES
VENDOR
ACCOUNTS PAYABLE JUNE 30, 1952
AMOUNT
Kennickell Printing Co. Ill W. York St., Savannah, Ga.
Liller, Neal and Battle Walton Bldg., Atlanta, Ga.
Macon, Inc. 18-20 W. Bryan St., Savannah, Ga.
Morgans, Inc. Ill West Broad St., Savannah, Ga.
The Motor Supply Company 37 W. Broad Street, Savannah, Ga.
Reeves-McTeer Drug Co. 217 E. Bay Street, Savannah, Ga.
The Review Co. 2 West Bay St., Savannah, Ga.
Savannah Asphalt Co. P. O. Box 1789, Savannah, Ga.
Savannah Auto Supply Co. 207-209 West Liberty St., Savannah, Ga.
Southern Bell Tel. & Tel. Co., Inc. P. O. Box 340, Savannah, Ga
Savannah Electric Co. Bay and Whitaker Sts., Savannah, Ga.
Savannah Electric and Magneto Co. 411 E. Liberty St., Savannah, Ga.
Savannah Ice Delivery Co.
P. O. Box 715, Savannah, Ga. Savannah Radiator Co.
315 W. Bay St., Savannah Ga. Savannah Ship Chandlery Co.
P. O. Box 568, Savannah, Ga. Semmes Hardware Co.
W. Broad and Liberty Sts., Savannah, Ga. __ The Stamp and Stencil Co.
326 W. Bay St., Savannah, Ga. Westinghouse Elec. & Supply Co.
1299 Northside Drive, Atlanta, Ga. _ White Hardware Co.
Congress and Whitaker Sts., Savannah, Ga. Hotel Storage, Inc.
21 Bull St., Savannah, Ga. The Floding Co.
412 W. Peachtree St., N.W., Atlanta, Ga. _
97.28 I 1,234.41 I
34.58 I 5.28 I 24.46 I 15.29 I 1.40 I 1.20 I 5.25 I 147.51 238.92 7.28 26.38 3.50 39.42 ' 6.80 11.90 81.00 183.64 10.00 8.59
805
PUBLIC CORPORATION STATE PORTS AUTHORITY GEORGIA PORTS AUTHORITY AND SAVANNAH PORT AND
TERMINAL FACILITIES
ACCOUNTS PAYABLE
JUNE 30, 1952
VENDOR
Weldrite Machine Co. Garden City, Savannah, Ga.
City Treasurer, City Hall Savannah, Ga.
Walter C. Stich Co. 2175 Commonwealth Ave., Jacksonville, Fla.
Signode Steel Strapping Co. 2600 N. Western Ave., Chicago 47, 111.
Uarco, Inc. 5000 S. California Ave., Chicago 32, 111.
Atlantic Supply Co. 574 Indian Street, Savannah, Ga.
Western Union Tel. Co. 36 E. Bryan St., Savannah, Ga.
Trust Co. of Ga., Construction Fund Atlanta, Ga.
AMOUNT
12.00 43.58 150.91 338.94 647.45 36.00 3.38 559.44 5,752.15
806
PUBLIC CORPORATION STATE PORTS AUTHORITY GEORGIA PORTS AUTHORITY AND SAVANNAH PORT AND
TERMINAL FACILITIES
DETAIL OF PERSONAL SERVICES AND TRAVEL EXPENSE YEAR ENDED JUNE 30, 1952
Bond and Construction Account
Name
Position
Anderson, Arthur C, Auditor Cooper, Anne H., Secretary Dean, Alva N., Secretary McGee, Sidney G., Jr., Comptroller Law, Barrow, Agee Laboratories, Inc.,
Testing Spalding, Sibley, Troutman, Kelley,
Attorneys Trust Co. of Ga., Trustee White, Mary Enola, Secretary Williams, D. Leon, Asst. Gen. Manager Zeigler, Mildred V., Secretary
Time Mos.
4.5 3.5 12
1.5 2.5
Personal Services
$ 830.61 900.00 700.00
3,300.00
Travel Expense
6,143.85
1,042.68 2,607.50
300.00
500.00
$16,324.64 $
501.30 501.30
807
PUBLIC CORPORATION
STATE PORTS AUTHORITY
GEORGIA PORTS AUTHORITY AND SAVANNAH PORT AND TERMINAL
FACILITIES
DETAIL OF PERSONAL SERVICES AND TRAVEL EXPENSE
Name
YEAR ENDED JUNE 30, 1952
Position
Time Mos.
Personal Services
Travel Expense
Adams-Cates Co.--Appraising Albright, Alfonso--Laborer Anderson, Arthur T.--Auditor Anderson, James, Jr.--Laborer Atlantic Towing Co.--Dredging Baker, Richard F.--Office Manager Baldwin, T. J.--Laborer Barnes, Albert--Laborer Barnett, Joe--Laborer Bart, Bertha C.--Bookkeeper Baxter, Eli--Roofer Becton, James--Laborer Bennett, Sam.--Laborer Bergman, R. E--Guard Birack, Peter--Laborer Boggs, Wm. K.--Billing Clerk Boylston, Frank C.--Cotton Spec. Brewer, N. J.--General Mechanic Brown, Jack--Laborer Brown, Robert--Laborer Bryan, Frank--Laborer Bryant, Nathan--Laborer Burns, Thos. R.--Guard Butler, Sam--Laborer Cannon, Matthew G.--Plumber Carpenter, Phillip--Guard Carpenter, Ruth--Maid Carter, Nick--Laborer Chisholm, Henry--Laborer Chisholm, Richard--Laborer Chisholm, Willie, Jr.--Laborer Cobb, Floyd--Laborer Coleman, Mrs. Dorothy Jean--Billing Clerk.... Cone, Willie--Laborer Cooper, Anne H.--Secretary Refunded by Bond Account Cooper, Henry--General Mechanic Coursey, A. J.--Asst. Carpenter Foreman Davis, Melichi--Janitor Dean, Alva N.--Clerk Refunded by Bond Account
11.7
.4
12* 11.4* 12*
.7 11.5* 12* 12* 6.8 " 12* 5.3* 8.7* 11.4* 12* 12* 12* 10.1 12* 12*
.2 10.3 12* 12* 12* 1.3*
.2 .2 12* 1.5* .7 7.5
12* 12* 12*
$ 484.83 $ 1,708.00 2,375.11 60.08 2,000.00 3,575.00 1,845.60 1,823.68 80.00 2,837.50 2,107.50 1,727.97 1,032.26 2,415.50 795.55 1,710.07 3,149.80 3,310.64 2,006.49 2,011.63 1,516.24 1,889.23 2,025.00 33.00 2,864.48 2,025.00 867.00 2,029.54 185.08 38.25 38.25 1,824.18 195.00 80.25 1,407.50
(--) 900.00 2,584.30 2,690.00 1,847.43 725.00
(--) 700.00
808
PUBLIC CORPORATION
STATE PORTS AUTHORITY GEORGIA PORTS AUTHORITY AND SAVANNAH PORT AND TERMINAL
FACILITIES
DETAIL OF PERSONAL SERVICES AND TRAVEL EXPENSE YEAR ENDED JUNE 30, 1952
Name
Position
Time Mos.
Personal Services
Travel Expense
Drayton, Ben--Laborer
Edward, John--Laborer
Edwards, Junior--Laborer
Fields, Stepney--Laborer
Foster, Albert J.--General Mechanic
Franklin, M. H.--Guard
Frazier, Julius--Laborer
Garnett, Malcome R.--Guard
Glover, Stephney--Laborer
Goette, Catherine A.--Secretary
Goodrich, Ivan T-- Supt. Bldgs. & Grounds.-..
Graham, Kathryn--Clerk Typist
Grant, Ben--Laborer
Grant, Ed--Laborer
Hendricks, Wm. Ed--Asst. Bookkeeper
Hennessy, John E.--Office Manager
Herman, Nina O.--Clerk
Heyward, Charlie--Laborer
Hinley, Jas. H., Jr.--R. R. Section Foreman.-
Hodges, Walter L.--Laborer
Howard, William B.--Laborer
Humes, Joe--Laborer ..
James, Ed--Laborer
James, Frank--Laborer
James, Frank, Jr.--Laborer
Jarvis, Wm. B.--Building Insp.
Jefferson, Jas.--Laborer
_
:
Jenkins, Isaac--Laborer
Jiran, Victor T--Electrician
Jones, Alphonso--Laborer
Jones, Henry--Laborer __
Jordan, Lester--Laborer
Kaiser, Mrs. Christine--Clerk
Kennedy, Willie--Laborer
Kilroy, Wm. L., Jr.--Store Clerk
Kincey, Henry. M.--Whse. Supt.
Kirkland, H. G.--Laborer
Little, Isaac--Laborer
Logan, William G.--Whse. Manager
Lunceford, Wm. R.--Guard .._.. !
Martin, John T.--Laborer
.4 .2 .2 4.3
12* -1
12* 7.4 12* 12* 12* 6.5 10.8* 12*
.3* 1.7* 8.7* 12*
.2 12* 12* 12* 12*
.1 8.5 .7 12* 12* 12* 12* 7.7 8* 12* 12* 12* 2.9 3 12* 12*
.1
60.08 40.80 32.25 553.40 2,926.98 2,025.00 24.22 2,025.00 970.44 2,525.00 5,169.87 1,875.00 959.68 1,387.11 2,330.00 83.04 228.00 1,419.40 3,009.28 31.28 1,933.60 1,556.36 1,768.83 1,828.53 28.80 1,600.00 75.75 1,673.92 3,300.00 1,809.43 1,763.33 1,020.59 1,290.00 1,939.65 2,375.00 4,200.00 478.00 536.25 5,975.00 2,025.00 24.22
18.82 266.75
809
PUBLIC CORPORATION
STATE PORTS AUTHORITY
GEORGIA PORTS AUTHORITY AND SAVANNAH PORT AND TERMINAL
FACILITIES
DETAIL OF PERSONAL SERVICES AND TRAVEL EXPENSE
YEAR ENDED JUNE 30, 1952
Name
Position
Time Mos.
Personal Services
Travel Expense
Martin, Luther W.--Guard
9*
McGee, Sidney D., Jr.--Comptroller
12*
Refunded by Bond Account
McMahom, Wm. J.--Traffic Clerk Mills, Charles--Laborer
______ 12* 7.7
Moore, Milton--Labor
.4
Norris, Mrs. C. A.--Billing Clerk
2.3*
Owens, J. E.--Guard
8.7*
Owens William--Laborer
11.4*
Parker, Humphrey K.--Whse. Foreman Peoples, Eddie--Laborer
10.4* 12*
Perry, Charles--Laborer
.5
Phillips, H. O.--Guard
12*
Pinkney, Wm.--Laborer
.3
Polk, Merrell A.--Grounds & Equip. Serv
8.5
Primus, Edwin--Laborer
.2
Purvis, Harris D.--Guard
2.5
Richardson, Lin--Labor Foreman
7.9
Rivers, Josh--Laborer
3.7
Roberts, Ben--Laborer
1
Robinson, Ike--Laborer
12*
Ryans, Robt. A.--Janitor Scarboro, Ben D.--Carpenter
11.8* 12*
Scott, Archie--Laborer
8.7
Sheppard, Frank--Laborer
8.6
Simon, Leroy--Laborer
12*
Singleton, Willie--Laborer
12*
Small, Gus--Laborer
1,1
Small, Robert--Laborer
12*
Smith, Jos. M.--Guard
4*
Smith, Leroy--Laborer
South Atlantic Ports Committee--Entertainment
Sullivan, Daniel A.--Traffic Clerk Sullivan, Oscar--Laborer
_____ 6* .4
Sweet, Henry W.--General Manager
3*
Thomas, Hutton--Engineer
Tumlin, J. W.--Traffic Manager
Turkes, Thomas--Laborer
.4
Turner, Arthur E.--Laborer
12*
Tuttle, Chas., Jr.--Compress Foreman
12*
1,545.00 6,600.00 ( ) 3,300.00 2.864.62 i 228.74
60.45 302.00 i 508.10 1 785.41 2,378.80 1 939 30 112.50 2 025.00
52 88 1,600.00
38 25 500.00 1 9(55 39 473 72
^g gg 1 818 98 1 818 49 3 275 00 1 149.93 1 280.68 1 646.44 1 834.06
161 QO 1 776 36
700 QQ 954.51
1,500.00 60.45
750.00 75 QQ
60.08 1 692.35 2 975.00
130.10
257.86 1,800.00 1435 42
810
PUBLIC CORPORATION STATE PORTS AUTHORITY GEORGIA PORTS AUTHORITY AND SAVANNAH PORT AND TERMINAL
FACILITIES DETAIL OF PERSONAL SERVICES AND TRAVEL EXPENSE
YEAR ENDED JUNE 30, 1952
Name
Position
Vandegriff, John G --New York Rep. Vandegriff, Peggy--Clerical Washington, Julius--Laborer Waters, Daniel S.--Guard Waters, Jas. C.--Fireman Watson, Nat--Laborer Wells, John W.--Laborer White, Mary Enola--Secretary
Refunded by Bond Account Williams, D. Leon--Asst. Gen'l. Manager Williams, Peter--Laborer Wright, Charlie--Laborer Young, Alfred--Laborer Ziegler, Mildred V.--Secretary
Refunded by Bond Account _
Time Mos.
Personal Services
Travel Expense
12* T 5.4* 9.1* 12*
.3 5.4 1.3
3* 7.3 12* 1.2 2.5*
1,650.00 30.00 919.95
1,554.59 3,608.18
46.40 864.00 215.40 (--)300.00 525.00 1,270.75 1,791.47 147.00 462.50 (--) 500.00
97.50 1,339.18
$ 184,713.64 $ 5,345.63
(*)On Payroll June 30, 1952--77
811
PUBLIC CORPORATION STATE SCHOOL BUILDING AUTHORITY
812
PUBLIC CORPORATION
STATE SCHOOL BUILDING AUTHORITY
Honorable B. E. Thrasher, Jr. State Capitol Atlanta, Georgia
W. R. Osborn & Company Certified Public Accountants Atlanta, Georgia September 11, 1952
Dear Sir:
We have made an audit of the books of account of the State School Building Authority of the State of Georgia, for the year ended June 30, 1952 and submit herewith our report.
The State School Building Authority is a body corporate and was created by an Act of the State Legislature on February 19, 1951. The purposes of the Authority are to issue revenue bonds, to acquire, construct and maintain self-liquidating buildings and facilities for the Public School Systems of the State of Georgia, to execute leases and contracts on such buildings and facilities, and to collect lease rental payments therefor.
The members of the Authority shall consist of seven members, which shall include the Chairman of the State Board of Education, the Attorney General of the State of Georgia, the State Auditor, the State Superintendent of Schools. The three additional members shall be appointed by the Governor.
A statement of receipts and payments for the year ended June 30, 1952 is presented Lease rentals, in the amount of $660,503.86 were received from School Systems during the period under review.
Cash on demand deposit, was verified by direct communication with the depository. This account is secured by $1,050,000.00, li/2% U. S. Treasury Notes, due March 15, 1952, which are being held by the First National Bank, Trust Department, Atlanta, Georgia.
The Honorable B. E. Thrasher, Jr., resigned as Secretary-Treasurer, effective June 30, 1952 and Mr. John E. Sims was appointed as his successor. On June 30, 1952 checks were issued to the new Secretary-Treasurer for the cash balance amounting to $664,033.53 which amount includes Committee State allotment balance of $17,033.60, leaving Authority balance of $646,999.93.
813
PUBLIC CORPORATION
STATE SCHOOL BUILDING AUTHORITY
Payments of Outlay, consist of expenses of the Authority which are to be included in investments in buildings and facilities. Such payments represent architects plans, attorney fees, salaries, office rent, etc., which are incidental to construction.
Respectfully submitted, W. R. Osborn & Company Certified Public Accountants
814
PUBLIC CORPORATION STATE SCHOOL BUILDING AUTHORITY STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED JUNE 30, 1952
RECEIPTS
Income
Lease Rentals Received from School Systems--
Atlanta, City of
$
Banks County
Clinch County
Fulton County
Lincoln County
Peach County
Pelham, City of
Details
For the Year Ended June 30,1952
344,343.86 41,210.00 28,210.00 156,260.00 27,170.00 21,840.00 41,470.00 ?
660,503.86
PAYMENTS
$ 660,503.86
Outlay:
Buildings, Equipment and Permanent Improvements Cash Balance--June 30th:
Budget Fund-- Authority
$ 13,503.93 646,999.93
$ 660,503.86
815
PUBLIC CORPORATION STATE SCHOOL BUILDING AUTHORITY ANALYSIS OF PAYMENTS FOR OUTLAY FOR THE YEAR ENDED JUNE 30, 1952
PARTICULARS
Buildings, Equipment and Permanent Improvements:
Personal Service--
Time
Name
Position
Months
Banks, Will--Porter
1W
Bird and Howell--Atty. Fees
Clayton, Sarah W.--Typist ._
W
Gibson, Leonard--Porter ..
1*
Giusto, Emily C.--Stenographer
2*
Hudson and Jenkins--Architects
North, Elsie Peacock--Secretary
2*
Summers, Katherine P.--Bookkeeper 1*
Temporary Employees
Travel Expense-- Sims, John E.--Secretary-Treasurer
Repairs and Alterations-- Buildings and Structures
Rents-- Rent of Building, Office and Lands
Detail
Amount
50.00 5,000.00
112.50 130.00 500.00 6,671.55 600.00 275.00 58.75
$ 13,397.80
11.46
3.00
91.67 $ 13,503.93
*Number of Employees at June 30, 1952--6
817
PUBLIC CORPORATION REGENTS OF THE UNIVERSITY SYSTEM GA. TECH REVENUE BONDS -- TRUST ACCOUNTS TRUST COMPANY OF GEORGIA -- TRUSTEE
YEAR ENDED JUNE 30, 1952
818
PUBLIC CORPORATION
REGENTS OF THE UNIVERSITY SYSTEM
GEORGIA TECH REVENUE BONDS--TRUST ACCOUNTS
TRUST COMPANY OF GEORGIA--TRUSTEE
SUMMARY
GEORGIA TECH REVENUE BONDS--TRUST ACCOUNT
Funds deposited in the Trust Account in the period under review amounted to $136,396.21 and consisted of $133,737.28 revenues from dormitories and apartments as provided in Trust Indentures and recited in Georgia School of Technology Revenue Bonds dated May 1, 1946 and $2,658.93 interest earned on investments on the fund.
The $136,396.21 receipts together with the $181,352.97 cash balance in this fund at the beginning of the year made total funds available $317,749.18.
From the $317,749.18 available funds, interest due November 1, 1951 and May 1, 1952 was paid in the amount of $60,592.50, $1,339.10 paid to the Trust Company of Georgia for fees and handling charges, and $94,000.00 of the Georgia School of Technology Revenue Bonds were retired and there remained on hand June 30, 1952, $161,817.58 in the Trust Account. Of this balance $1,743.18 was cash on hand and in bank, $152,000.00 invested in U. S. Treasury Notes, and $8,074.40 held in a special account, representing funds received from rents from Callaway Apartment No. 1. This $8,074.40 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 $250,000.00 were paid but the net funds were still to be placed in a special fund with the Trustees. 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 $4,000,000.00 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.
819
PUBLIC CORPORATION
REGENTS OF THE UNIVERSITY SYSTEM GEORGIA TECH REVENUE BONDS--TRUST ACCOUNTS
TRUST COMPANY OF GEORGIA--TRUSTEE
Prior to the year ended June 30, 1951, the operations of this account were 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 funds.
820
PUBLIC CORPORATION
REGENTS OF THE UNIVERSITY SYSTEM GEORGIA TECH REVENUE BONDS--TRUST ACCOUNTS
TRUST COMPANY OF GEORGIA--TRUSTEE
STATEMENT OF RECEIPTS AND EXPENSES YEAR ENDED JUNE 30, 1952
RECEIPTS
INCOME
Rent
Ga. Tech Dormitories and Callaway Apt.
Interest and Income
U. S. Treasury Certificate of Ind.
U. S. Treasury Bonds
'.
BALANCE, JULY 1, 1951
Trust Company of Georgia, Trustee Sinking Fund--Bank Balance U. S. Treasury Notes
Special Account, Callaway Apt. No. 1 Bank Balance U. S. Saving Bonds (Series F) U. S. Treasury Bonds (Series G).....
$
2,608.93 50.00 $
133,737.28
2,658.93 136,396.21
25,328.57 148,000.00
173,328.57
677.90 5,346.50 2,000.00
$
8,024.40 317,749.18
PAYMENTS
EXPENSE Trust Co. of Ga. Fees, Handling Charges Interest on Bonds (Tech Revenue Bonds)
NON-EXPENSE Bonds Paid (Tech Revenue Bonds due 5-1-52).
BALANCE, JUNE 30, 1952 Trust Company of Georgia, Trustee Sinking Fund--Bank Balance Sinking Fund--U. S. Treasury Notes
Special Account Callaway Apt. No. 1 Bank Balance U. S. Savings Bonds (Series F) .. U. S. Treasury Bonds (Series G)
?
1,339.10
60,592.50
94,000.00
1,743.18 152,000.00
153,743.18
727.90 5,346.50 2,000.00
$
8,074.40 317,749.18
821
PUBLIC CORPORATION
REGENTS OF THE UNIVERSITY SYSTEM GEORGIA TECH REVENUE BONDS--TRUST ACCOUNTS
TRUST COMPANY OF GEORGIA--TRUSTEE
BONDS OUTSTANDING JUNE 30, 1952
Regents of the University System of Georgia
Georgia Institute of Technology, Serial Revenue Bonds,
Payable at Trust Company of Georgia, Atlanta
Original Bond Issue
$ 4,000,000.00
Less: Bonds paid as of 6-30-52
(--) 1,401,000.00
Bonds Outstanding June 30, 1952
$ 2,599,000.00
Interest 2%% on Bonds due May 1, 1953 to 1956 Interest 21/i% on Bonds due May 1, 1957 to 1974 Interest 2% on Bonds due May 1, 1975 to 1978
Interest Due
Maturities
Rate
Nov.l
May 1
Bonds Due May 1
1952-53 1953-54 1954-55 .. 1955-56 1956-57 1957-58 1958-59 1959-60 1960-61 1961-62 1962-63 1963-64 1964-65 . 1965-66 1966-67 1967-68 1968-69 1969-70 1970-71 1971-72 1972-73 1973-74 1974-75 1975-76 _ 1976-77 1977-78
.2%%
2%%
2%%
-2%% 2%%
2Vi%
2%%
2%% 21/4%
2M%
2%%
2%%
2%%
. ..... 2%%
2%%
2%%
2Vi%
2Vi%
2%%
_
2%%
2M%
2%% 2%
2%
2%
2%
29,121.25 27,921.25 26,696.25 25,433.75 24,146.25 22,965.00 21,750.00 20,501.25 19,218.75 17,913.75 16,575.00 15,213.75 14,145.00 13,301.25 12,401.25 11,692.50 10,961.25 10,297.50 9,780.00 8,835.00 7,485.00 6,326.50 4,920.00 3,780.00 2,520.00 1,200.00
29,121.25 ? 27,921.25 26,696.25 25,433.75 24,146.25 22,965.00 21,750.00 20,501.25 19,218.75 17,913.75 16,575.00 15,213.75 14,145.00 13,301.25 12,401.25 11,692.50 10,961.25 10,297.50 9,780.00 8,835.00 7,485.00 6,326.50 4,920.00 3,780.00 2,520.00 1,200.00
96,000.00 98,000.00 101,000.00 103,000.00 105,000.00 108,000.00 111,000.00 114,000.00 116,000.00 119,000.00 121,000.00 95,000.00 75,000.00 80,000.00 63,000.00 65,000.00 59,000.00 46,000.00 84,000.00 120,000.00 103,000.00 125,000.00 105,000.00 135,000.00 132,000.00 120,000.00
$ 2,599,000.00
823
PUBLIC CORPORATION UNIVERSITY SYSTEM BUILDING AUTHORITY
824
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
W. R. Osborn & Company Certified Public Accountants Atlanta, Georgia
October 21, 1952
Honorable B. E. Thrasher, Jr. State Auditor State of Georgia Atlanta, Georgia
Sir:
We have made an examination of the accounting records of the University System Building Authority, for the year ended June 30, 1952, and submit herewith our report.
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, is made up of five members, two of whom are appointed by the Governor. The remaining three consist of 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, facilities, 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 indebtedness for the construction of new educational facilities for the University System of Georgia.
Our examination consisted of a verification of the asset and liability accounts at June 30, 1952, cash receipts and payments, and a review of the construction contracts, leases and operating accounts, for the period ended June 30, 1952.
825
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
ASSETS
-- Revenue Fund --
Cash on hand, $20.00, was verified by count. Cash on deposit, $16,780.67, was verified by direct communication with the Frist National Bank, Atlanta, Georgia, the depository.
The amount due from the Construction Fund, Bond Series 1951-A, $1,425.20, represents payments to the clerk of the works which are chargeable to construction expense.
-- Reserve Fund --
Cash on deposit with the Trust Company of Georgia, Atlanta, Georgia, $8,184.90, is a Contingency Fund.
-- Sinking Funds - Current --
Funds on deposit with the Trust Company of Georgia, Trustee, represent payments from the Revenue Fund to the Trustee, to pay off the banks and interest as they become due. Bond Series 1950 Fund consists of cash, $194,497.89, and investments in short term United States Treasury Securities, $129,000.00. Bond Series 1951 and 1951-A consists of cash, $279,493.70 and $24,330.00, respectively.
-- Construction Funds --
Cash on deposit with the Trust Company of Georgia, Trustee, $255,246.03, $255,094.93, and $1,898.55, represents cash in the hands of the Trustee for payment on construction work as authorizations are made by the Authority for bond series 1950, 1951 and 1951-A, respectively.
Ilah Dunlap Little Trust Fund is to be used for the construction of a memorial library at Athens, Georgia. The fund consists of cash, $8,545.80, and investments in United States Treasury short term securities, $500,000.00. At the date of the audit, these funds were held by the Board of Regents.
Investments, $2,000,000.00, $3,600,000.00 and $930,000.00, Bond Series 1950, 1951 and 1951-A, respectively, represent temporary investments in United States short term securities. The securities are
826
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
on deposit with the Trustee, and the securities, trust receipts and other information was presented for our inspection.
LIABILITIES
-- Sinking Funds - Current -- Interest payable, $1,515.00, $60,945.00, and $7,830.00, represents the amount due and unpaid on Bond Series 1950, 1951, and 1951-A, respectively.
Accrued interest payable to June 30, 1952 on outstanding bonds amounted to $43,500.00, $14,500.00 and $2,500.00 for Series 1950, 1951, and 1951-A, respectively.
The bonds become due yearly in the amount of $200,000.00 for Series 1950 and 1951, and the amount of $33,000.00 for Series 1951-A becomes due yearly until December 1, 1972, when they start maturing $34,000.00 yearly. The pro-rata amount due at June 30, 1952 for Bond Series 1950, 1951 and 1951-A was $150,000.00, $16,666.66 and $19,250.00, respectively.
Amounts and maturity dates of 1950, 1951, and 1951-A 3% revenue bonds are shown herein.
-- Construction Funds -- Construction had been completed on some of the projects at June 30, 1952, however none of the projects were completely finished. Construction contracts, $892,760.90, $2,474,549.27 and $787,945.05 for Bond Series 1950, 1951, and 1951-A, respectively, represent balances on contracts that come due when work is completed and billed.
Funds available for furniture, equipment and miscellaneous items represent expenditures to be made for furniture on contracts and contracts to be let in the future, salaries for the clerks of the works, and any other undeterminable construction item that may arise.
GENERAL The Authority authorized the construction of one unit during the period under review to be financed by the issuance of a series of revenue bonds in the amount of $1,000,000.00.
The land for the above unit was deeded to the Authority by the Board of Regents, and the deed was reviewed by us.
827
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
The leases between the Board of Regents and the Authority were inspected by us, and rents have been paid in accordance with the leases.
The Authority has made payments to the Sinking Fund, Trustee, during the current year in accordance with the trust indentures.
The Trust Company of Georgia, Trustee, has deposited securities in the amount of $300,000.00, with the Trust Department of the First National Bank, Atlanta, Georgia, as security for the Trust Accounts.
The Revenue Fund is secured by $100,000.00 in securities deposited with the Trust Department of the First National Bank, Atlanta, Georgia.
We wish to express our appreciation for the co-operation and courtesies extended us by the employees of the Authority and the Trustee.
Respectfully submitted,
W. R. Osborn & Company Certified Public Accountants
828
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
BALANCE SHEET AS AT JUNE 30, 1952
ASSETS
REVENUE FUND:
Current Assets:
Cash-
On Hand
$
On Deposit--First Nat. Bank, Atlanta, Ga.
$ Due from Construction Fund--Series 1951-A
20.00 16,780.67
16,800.67 1,425.20
18,225.87
RESERVE FUND:
3% Revenue Bonds--Series 1950 Cash on Deposit with Trust Company of Georgia, Atlanta, Georgia--Trustee
8,184.90
SINKING FUNDS--CURRENT:
Funds on Deposit with Trust Company of
Georgia, Atlanta, Georgia--Trustee--
3% Revenue Bonds--Series 1950--
Cash
$ 194,497.89
Investments
129,000.00 $
3% Revenue Bonds--Se-
ries 1951
Cash
3% Revenue Bonds--Se-
ries 1951-A
Cash
|
Funds to be provided by
Revenue Fund in ac-
cordance with Indenture
24,330.00 5,250.00
323,497.89 279,493.70
29,580.00
632,571.59
SINKING FUNDS--DEFERRED:
3% Revenue Bonds--Series 1950--
Funds to be provided by Revenue Fund in
accordance with Trust Indenture
..$ 5,650,000.00
3% Revenue Bonds--Series 1951--
Funds to be provided by Revenue Fund in
accordance with Trust Indenture 3% Revenue Bonds--Series 1951-A--
Funds to be provided by Revenue Fund in
5,783,333.34
accordance with Trust Indenture
980,750.00
12,414,083.34
Carried Forward
$ 13,073,065.70
829
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY BALANCE SHEET
AS AT JUNE 30, 1952
LIABILITIES
REVENUE FUND: Surplus
18,225.87
RESERVE FUND: 3% Revenue Bonds--Series 1950-- Surplus
8,184.90
18,225.87
SINKING FUNDS--CURRENT: 3% Revenue Bonds--Series 1950--Interest Payable $ Pro-Rata Bonds due at June 30, 1952--9/12 of $200,000.00 .... Accrued Interest Payable Surplus
1,515.00
150,000.00 43,500.00 128,482.89 $
323,497.89
8,184.90
3% Revenue Bonds--Series 1951--Interest Payable $
Bonds Payable--Due June 1, 1952
Pro-Rata Bonds due at June 30, 1952--1/12 of $200,000.00 _
Accrued Interest Payable Surplus
60,945.00
145,000.00
16,666.66 14,500.00 42,382.04
279,493.70
3% Revenue Bonds--Series 1951-A--Interest Payable ....
Pro-Rata Bonds due at June 30, 1952--7/12 of $33,000.00 .
Accrued Interest Payable
7,830.00
19,250.00 2,500.00
29,580.00
632,571.59
SINKING FUNDS--DEFERRED:
3% Revenue Bonds--Series
1950
$ 5,800,000.00
Less Pro-Rata Bonds due at
June 30, 1952
150,000.00 $ 5,650,000.00
3% Revenue Bonds--Series
1951
$ 5,800,000.00
Less Pro-Rata Bonds due at
June 30, 1952
16,666.66
5,783,333.34
3% Revenue Bonds--Series 1951-A
Less Pro-Rata Bonds due at June 30, 1952
1,000,000.00 19,250.00
980,750.00 12,414,083.34
Carried Forward
13,073,065.70
830
PUBLIC CORPORATION UNIVERSITY SYSTEM BUILDING AUTHORITY
BALANCE SHEET AS AT JUNE 30, 1952
ASSETS
Brought Forward
CONSTRUCTION FUNDS:
3% Revenue Bonds--Series 1950-
Cash on Deposit with Trust
Company of Ga., Trustee __ .$ 255,246.03
Ilah Dunlap Little Trust,
Bd. of Regents, Trustee--
Cash on
Deposit __$ 8,545.80
Investments--
U. S. Sec- 500,000.00
508,545.80
$ 13,073,065.70
Investments--
Short Term
U. S. Sec.,,
Land
Bldgs. and
Equip.
3,901,303.15
Add: Amount
Paid by Alex-
ander Memorial
Fund
4,688.89
Funds were provided as follows:
Prior Years -.$6,611,529.46
Expense Paid
by Alexander
Mem. Fund _ 4,688.89
Interest and
Profit on Sale
of Investments 48,109.36
Interest earned
by Ilah Dunlap
Little Trust.. 5,016.16
Due Construction
Fund--Series
1951
450.00
$6,669,793.87
2,000,000.00 10.00
3,905,992.04 $ 6,669,793.87
Carried Forward
..$ 6,669,793.87 $ 13,073.065.70
831
PUBLIC CORPORATION UNIVERSITY SYSTEM BUILDING AUTHORITY
BALANCE SHEET AS AT JUNE 30, 1952
LIABILITIES
Brought Forward CONSTRUCTION FUNDS:
$ 13,073,065.70
3% Revenue Bonds-- Series 1950-- Construction Contracts ._$ Architect Fees Funds Invested in Land, Bldgs. and Equipment,.. Funds available for Furniture, Equipment and Miscellaneous Items Due Construction Fund-- Series 1951
892,760.90 40,855.69 3,906,002.04
1,829,725.24 450.00
Carried Forward
$ 6,669,793.87 $ 6,669,793.87 $ 13,073.065.70
832
PUBLIC CORPORATION UNIVERSITY SYSTEM BUILDING AUTHORITY
BALANCE SHEET AS AT JUNE 30, 1952
ASSETS
Brought Forward
.-$ 6,669,793.87 $ 13,073,065.70
CONSTRUCTION FUNDS--(Cont'd)
3% Revenue Bonds--Series
1951--
Cash on Deposit with Trust
Company of Ga., Trustee..!? 255,094.93
Due from Construction
Fund--Series 1950
450.00
Investments--Short Term
U. S. Securities
3,600,000.00
Land
5.00
Buildings
2,321,777.92 $ 6,177,327.85
Funds were provided as follows:
Prior Years..? 6,081,190.22
Interest on
Investments
96,137.63
$ 6,177,327.85
3% Revenue Bonds--Series
1951-A
Cash on Deposit with
Trust Company of Ga.--
Trustee
$
Investments--Short Term
U. S. Securities ....
Land
Buildings .-$ 74,578.27
Due Revenue
Fund--Pay-
ment for
Clerk of the
Works
1,425.20
1,898.55 930,000.00
1.00
76,003.47
1,007,903.02 13,855,024.74
833
PUBLIC CORPORATION UNIVERSITY SYSTEM BUILDING AUTHORITY
BALANCE SHEET AS AT JUNE 30, 1952
ASSETS (Cont'd)
CONSTRUCTION FUNDS--(Cont'd)
Funds were provided as follows: Sale of Bonds--
Par Value ..$ 1,000,000.00
Interest
3,583.33
Interest on
Investments Due Rev. Fd. Land--Paid
2,893.49 1,425.20
for by Reve-
nue Fund _
1.00
$ 1,007,903.02
$ 26,928,090.44
LIABILITIES
Brought Forward
$ 6,669,793.87 $ 13,073,065.70
CONSTRUCTION FUNDS (Cont'd) 3% Revenue Bonds-- Series 1951--
Construction Contracts __$ 2,474,549.27
Architect Fees
99,547.65
Funds Invested in Land and Buildings
Funds available for Furniture, Equipment and
2,321,782.92
Miscellaneous Items __ 1,281,448.01 6,177,327.85
3% Revenue Bonds--
Series 1951-A--
Due Revenue Fund
$
Construction Contract
Architect Fees
Funds Invested in Land
and Buildings
Funds available for Furni-
ture, Equipment and
Miscellaneous Items
1,425.20 787,945.05
51,117.00
76,004.47
91,411.30
$ 1,007,903.02 $ 13,855,024.74
$ 26,928,090.44
834
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
REVENUE FUND STATEMENT OF RECEIPTS AND PAYMENTS
FOR THE YEARS ENDED JUNE 30th
RECEIPTS
1951
1952
Income: Rents Series 1950 _ Series 1951 _ Series 1951-A Advance Rentals--Board of Regents From Construction Fund Premium on Sale of 3% Revenue Bonds Series 1951-A Miscellaneous
352,530.00 .00 .00
15,000.00 .00
.00 .00
470,040.00 470,040.00 32,641.66
.00 250.14
15,000.00 3.00
$ Non-Income:
Private Trust Account-- Employees Withholding Tax Deductions
Cash Balances:
First National Bank, Atlanta, Georgia Cash on Hand--Petty Cash Fund
367,530.00 $
.00 .00 .00
987,974.80
2,527.60 11,144.51
10.00
$ 367,530.00 $ 1,001,656.91
835
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
REVENUE FUND STATEMENT OF RECEIPTS AND PAYMENTS
FOR THE YEARS ENDED JUNE 30th
PAYMENTS
1951
1952
Personal Services Travel Expense Supplies Communications Printing and Advertising Rents Bond Premium Miscellaneous
$ 13,074.96 $ 16,639.96
683.79
395.28
81.70
212.12
174.52
671.29
33.30
.73
17.00
.00
125.00
62.50
.00
1,375.00
14,190.27 $ 19,356.88
Outlay:
Equipment Land Advance to Construction Fund Transfers--
Sinking Funds 3% Revenue Bonds Series 1950 Series 1951 Series 1951-A
Reserve Fund--3% Revenue Bonds-- Series 1950
Board of Regents--Advance Rentals
.00 .00 185.22
342,000.00 .00 .00
.00 .00
780.74 16.00
1,490.12
450,600.00 455,400.00
31,500.00
8,184.90 15,000.00
Non-Expense: Private Trust Account-- Employees Withholding Tax Deductions _
.00
2,527.60
Cash Balances: First National Bank, Atlanta, Georgia Cash on Hand--Petty Cash
$ 356,375.49 $ 984,856.24
-$ 11,144.51 $ 16,780.67
10.00
20.00
$ 367,530.00 $ 1,001,656.91
836
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
RESERVE FUND STATEMENT OF RECEIPTS AND PAYMENTS
FOR THE YEAR ENDED JUNE 30, 1952
3%Revenue Bonds--Series 1950
Receipts:
Transfer from Revenue Fund
j
Payments : Cash Balance--
On Deposit with Trust Company of Georgia, Trustee
J
8,184.90 8,184.90
837
PUBLIC CORPORATION UNIVERSITY SYSTEM BUILDING AUTHORITY
SINKING FUNDS STATEMENT OF RECEIPTS AND PAYMENTS
3% Revenue Bonds--Series 1950
Receipts: Transferred from Revenue Fund Balance, July 1: Cash
Payments: Interest on Bonds Retirement of Bonds Trustee Fee __ Purchase of Interest
Balances, June 30: Investments
Cash
3% Revenue Bonds--Series 1951 Receipts:
Transferred from Revenue Fund Interest on Investments
Payments: Interest on Bonds Retirement of Bonds Trustee Fee
Balances, June 30, 1952: Cash
3% Revenue Bonds--Series 1951-A Receipts: Transferred from Revenue Fund
Payments:
Interest on Bonds
Balances, June 30:
Cash
__._:_:
FOR THE YEARS ENDED JUNE 30th
1951
1952
$ 342,000.00 $ 450,600.00
_Q0
252,675.00
$ 342,000.00 $ 703,275.00
$ 89,325.00 $ 176,160.00
.00
200,000 00
.00
2,665.00
.00
952 11
$ 89,325.00 $ 379,777.11
.0000 252,675.00
342,000.00 $
129,000.00 194,497.89 703,275.00
$ 455 400.00 013 nn
$ 456,213.70
$ 119,055.00 55 QQO 00 2^665^00
I 176,720.00
279,493.70 $ 456,213.70
$ 31 500.00
$
7,170.00
24,330.00 I 31,500.00
mm^n
838
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY CONSTRUCTION FUNDS
STATEMENT OF RECEIPTS AND PAYMENTS
FOR THE YEARS ENDED JUNE 30th
3% Revenue Bonds--Series 1950:
1951
1952
Receipts: Sale of Bonds-- Par Value Premium Interest Interest on Investments Profit on Sale of Investments Ilah Dunlap Little Memorial Library, Trust Fund--Board of Regents, Trustee-- From Trustee of Ilah Dunlap Little,
Interest on Investments
6,000,000.00 60,000.00 2,500.00 45,489.82 .00
500,000.00 3,529.64
.00 .00 .00 41,485.20 6,624.16
.00 5,016.16
S Balances, July 1, 1951:
Cash Investments Ilah Dunlap Little Memorial Library--Trust
Fund--Board of Regents, Trustee-- Investments Cash On Deposit--Trust Company of Ga.
$
6,611,519.46
.00 .00 6,611,519.46
53,125.52
378,448.59 3,996,180.00
400,000.00 103,529.64 4,931,283.75
Payments:
Buildings--
Construction Contracts
$ 1,486,505.40 $ 1,983,862.72
Architects Fees
196,352.37
61,660.02
Clerk of the Works
30,418.96
44,262.15
Furniture
.00
61,374.68
Preliminary, Legal and Other Overhead _
20,084.50
16,782.35
Less--Amount Paid from Construction
Fund--Series 1951
.00
(--)450.00
$ 1,733,361.23 $ 2,167,491.92
Balances, June 30, 1952:
Cash
378,448.59
255,246.03
Investments
-
3,996,180.00
2,000,000.00
Ilah Dunlap Little Memorial Library, Trust
Fund--Board of Regents, Trustee--
Investments
400,000.00
500,000.00
Cash on Deposit--Trust Co. of Ga.
103,529.64
8,545.80
$ 6,611,519.46 1 4,931,283.75
839
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
CONSTRUCTION FUND STATEMENT OF RECEIPTS AND PAYMENTS
FOR THE YEARS ENDED JUNE 30th
3% Revenue Bonds--Series 1951
1951
1952
Receipts:
Sale of Bonds--
Par Value
Premium
_
Interest
Interest on Investments
$ 6,000,000.00 $
78,500.00
2,500.00
.00
.00 .00 00 96,137.63
Balances, July 1: Cash , Investments
$ 6,081,000.00 $ 96,137.63
.00
65,700.80
.00
5,979,741.67
Payments : Buildings-- Contractors Architects Clerk of the Works Preliminary, Legal, Administrative and Other Overhead
6,081,000.00 ? 6,141,580.10
.00 $ 2,081,986.79
20,419.13
169,920.87
.00
20,260.73
15,138.40
13,866.78
Paid for Construction Fund--Series 1950 Balances, June 30:
Cash Investments -
? 35,557.53 $ 2,286,035.17
.00
450 00
65,700.80 5,979,741.67
255,094.93 3,600,000.00
$ 6,081,000.00 $ 6,141,580.10
PUP
840
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
CONSTRUCTION FUND STATEMENT OF RECEIPTS AND PAYMENTS
FOR THE YEARS ENDED JUNE 30th
3% Revenue Bonds--Series 1951-A
1951
1952
Receipts: Sale of Bonds-- Par Value Interest Interest on Investments
$ 1,,000,000.00 3,583.33 2,893.49
$ 1,006,476.82
Payments: Buildings-- Contractor Clerk of the Works Preliminary, Legal, Administrative and Other Overhead
$ 59,448.60 324.80
14,804.87
Balances, June 30: Cash Investments
$ 74,578.27
1,898.55 930,000.00
$ 1,006,476.82
841
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
REVENUE FUND ANALYSIS OF PERSONAL SERVICES AND TRAVEL EXPENSE
FOR THE YEAR ENDED JUNE 30, 1952
Name
Title
Will Banks--Janitor Gillespie, Helen--Secretary Harris, Mrs. H. L.--Secretary Howell, C. Arthur, Jr.--Attorney Sims, John E.--Secretary-Treasurer Sloan, Vera B.--Secretary
Arnold, Robert C.--Member of Authority Driftmier, R. H.--Member of Authority
*On Payroll--June 30, 1952
Months Personal Employed Service
Travel Expense
12* $ 510.00 $ 12.00
12*
3,600.00
T
65.00
12*
2,400.00
12*
9,999.96
243.74
T
65.00
11.60
127.92
$ 16,639.96 $ 395.28
842
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
BONDS OUTSTANDING AS AT JUNE 30, 1952
University System Building Authority 3% Revenue Bonds dated October 1, 1950, payable through the Trust Company of Georgia, Atlanta, Georgia, or National City Bank, New York City, New York. Interest Coupons Payable Semi-Annually: October 1 and April 1.
Issued and Outstanding June 30, 1952--Denominations of $1,000.00
Maturity
Amount
Maturity
Amount
10-1-52 10-1-53 10-1-54 10-1-55 10-1-56 10 -1-57 10 -1-58 10 -1-59 10 1-60 10 1-61 10 1-62 10 1-63 10-1-6410-1-65
$200,000.00 200,000.00 200,000.00 200,000.00 200,000.00 200,000.00 200,000.00 200,000.00 200,000.00 200,000.00 200,000.00 200,000.00 200,000.00 200,000.00
10-1-66 10-1-67 10-1-68 10-1-69 10-1-70 10-1-71 10-1-72 10-1-73 10-1-74 10-1-75 10-1-76 10-1-77 10-1-78 10-1-79 10-1-80
$200,000.00 _ 200,000.00 _ 200,000.00
200,000.00 _ 200,000.00
200,000.00 200,000.00 200,000.00 200,000.00 200,000.00 200,000.00 200,000.00 200,000.00 200,000.00 200,000.00
Total 1950 Series
$ 5,800,000.00
843
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
BONDS OUTSTANDING AS AT JUNE 30, 1952
University System Building Authority 3% Revenue Bonds dated
June 1, 1951, payable through the Trust Company of Georgia, Atlanta, Georgia, or National City Bank of New York, New York City, New York.
Interest Coupons Payable Semi-Annually: June 1 and December 1.
Issued and Outstanding June 30, 1952--Denominations of $1,000.00
Maturity
Amount
Maturity
Amount
6-1-52.. 6-1-53
6-1-54.. 6-1-55 6-1-56 6-1-57 . 6-1-58 6-1-59...6-1-60 6-1-61... 6-1-62.... 6-1-63.... 6-1-64.... 6-1-65.... 6-1-66
$145,000.00 200,000.00
- ----- 200,000.00 200,000.00 200,000.00 200,000.00 200,000.00 200,000.00 200,000.00 200,000.00 200,000.00 200,000.00 200,000.00
........ 200,000.00 200,000.00
6-1-67 6-1-68
6-1-69 6-1-70 , 6-1-71 6-1-72 6-1-73 6-1-74 6-1-75 6-1-76 6-1-77 6-1-78 6-1-79 6-1-80 6-1-81
$200,000 00 200 000 00
200^000 00 200,000 00 200 000 00 200,000 00 200,000.00 200 000 00 20o'oOO 00 200^000 00 200,000 00 200,000.00 200 000 00 ..... 200,000.00 .. 200,000.00
Total 1951 Series
.$ 5,945,000.00
844
PUBLIC CORPORATION UNIVERSITY SYSTEM BUILDING AUTHORITY
BONDS OUTSTANDING AS AT JUNE 30, 1952
University System Building Authority 3% Revenue Bonds dated December 1, 1951, payable through the Trust Company of Georgia, Atlanta, Georgia, or National City Bank of New York, New York City, New York.
Interest Coupons Payable Semi-Annually:
June 1 and December 1.
Issued and Outstanding June 30, 1952--Denominations of $1,000.00
Maturity
Amount
Maturity
Amount
12-1-52 12-1-53 12-1-54 12-1-55 12-1-56 12-1-57 12-1-58 L2-1-59 12-1-60 12-1-61 12-1-62 12-1-63 12-1-64 12-1-65 12-1-66 _.
$33,000.00 33,000.00 33,000.00 33,000.00 33,000.00 33,000.00 33,000.00 33,000.00 33,000.00 33,000.00 33,000.00 33,000.00 33,000.00
.__ 33,000.00 .. 33,000.00
12-1-67
12-1-68
12-1-69
12-1-70
12-1-71
12-1-72
.
12-1-73
12-1-74
12-1-75
12-1-76
12-1-77
12-l-78.,,,,
12-1-79
12-1-80
12-1-81..
$33,000.00 33,000.00 33,000.00 33,000.00 33,000.00 34,000.00 34,000.00 34,000.00 34,000.00 34,000.00 34,000.00 34,000.00 34,000.00 34,000.00 34,000.00
Total 1951-A Series
..$ 1,000,000.00
Total Bonds
$12,745,000.00
846
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
CONSTRUCTION FUND ANALYSIS OF PAYMENTS FOR OUTLAY
FOR THE YEAR ENDED JUNE 30, 1952
3% Revenue Bonds--Series 1950 Men's Dormitory at Albany State College, Albany, Georgia Library at Fort Valley State College, Fort Valley, Georgia Architectural Building at Georgia Institute of Technology, Atlanta, Georgia Men's Dormitory at Georgia Southwestern College, Americus Georgia Addition to Laboratory School Building at Georgia Teachers College, Statesboro,
Georgia Men's Dormitory at Middle Georgia College, Cochran, Georgia Women's Dormitory at North Georgia College, Dahlonega, Georgia Women's Dormitory at South Georgia College, Douglas, Georgia Ilah Dunlap Little Memorial Library at University of Georgia, Athens, Georgia Men's Dormitory at West Georgia College, Carrollton, Georgia
3% Revenue Bonds--Series 1951 Women's Dormitory at University of Georgia, Athens, Georgia Men's Dormitory at University of Georgia, Athens, Georgia Men's Dormitory at Georgia Teachers College, Statesboro, Georgia Library at Georgia Institute of Technology, Atlanta, Georgia Men's Dormitory at Fort Valley State College, Fort Valley, Georgia
3% Revenue Bonds--Series 1951-A Steam Heating Plant at Georgia School of Technology, Atlanta, Georgia
847
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
CONSTRUCTION FUND ANALYSIS OP PAYMENTS FOR OUTLAY
FOR THE YEAR ENDED JUNE 30, 1952
Contractor
Architect
Clerk of the Works
Preliminary, Administrative, Legal & Other Furniture Overhead
Total
$ 32,795.06 $ 95,252.37
589,166.35 48,200.85
2,018.16 $ 2,931.23 8,272.59 1,327.92
1,928.50 $ 5,537.50 6,500.00 1,664.00
6.105.80 $ 9,522.70
790.60 14,492.10
5.00 $ 42,852.52
25.00 113,268.80
15,488.35 620,217.89
5.00
65,689.87
120,474.50 47,896.59 156,677.08 82,440.99 686,712.08 124,246.85
1,983,862.72
4,315.56 1,308.96 6,049.43 3,463.05 28,191.83 3,781.29
61,660.02
5,546.50 2,264.63 6,244.90 4,120.08 6,413.29 4,042.75
44,262.15
534.88 12,120.58
1.179.81 11,398.01
3.08 5,227.12
61,374.68
59.00 1,263.50 (--) 79.50
50.00 50.00 (--) 84.00
130,930.44 64,854.26 170,071.72
101,472.13 721,370.28 137,214.01
16,782.35 2,167,941.92
661,778.32 549,570.47 155,006.10 324,899.09 390,732.81
2,081,986.79
44,624.28 35,454.69 15,518.55 64,793.21
9,530.14
169,920.87
5,578.75 5,303.38 1,228.60 6,050.00 2,100.00
20,260.73
00
115.27 712,096.62
00
121.78 590,450.32
00
84.19 171,837.44
00
13,495.82 409,238.12
00
49.72 402,412.67
00
13,866.78 2,286,035.17
59,448.60
00
$4,125,298.11 $ 231,580.89 $
324.80 64,847.68 $
00
14,804.87
74,578.27
61,374.68 $ 45,454.00 $4,528,555.36
848
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
CONSTRUCTION FUND ANALYSIS OF CONTRACTS, PAYMENTS AND BALANCES
3% Revenue Bonds--Series 1950 Albany, Georgia
Men's Dormitory at Albany State College Contractors--S. J. Curry and Company, Albany, Georgia
Fort Valley, Georgia Library Building for Fort Valley State College Contractors--Culpepper and Edwards, Pelham, Georgia
Atlanta, Georgia Architectural Building for Georgia Institute of Technology Contractors--J. A. Jones Construction Co., Inc., Atlanta, Georgia
Americus, Georgia Men's Dormitory at Georgia Southwestern College Contractors--Jack Culpepper, Tallahassee, Florida
Statesboro, Georgia (Collegeboro) Laboratory School at Georgia Teachers College Contractors--The Coite Somers Company, Vidalia, Georgia
Cochran, Georgia Men's Dormitory--Middle Georgia College Contractors--C. C. Samford & Son, Jacksonville, Florida
Dahlonega, Georgia Women's Dormitory--North Georgia College Contractors--Bailey-Brazell Construction Co., Greenville, South Carolina
Douglas, Georgia Women's Dormitory--South Georgia College Contractors--Southern Construction Company, Inc., Augusta, Georgia
Athens, Georgia Ilah Dunlap Little Memorial Library University of Georgia Contractors--Virginia Engineering Co., Inc., Newport News, Va.
Carrollton, Georgia Men's Dormitory--West Georgia College Contractors--Jones and Hardy, Montevallo, Alabama
849
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
CONSTRUCTION FUND ANALYSIS OF CONTRACTS, PAYMENTS AND BALANCES
Original or Additions Adjusted
Contract At
or
Contract At
6-30-51 (Deductions) 6-30-52
PAYMENTS
Prior to 7-1-51
7-1-51 to 6-30-52
Balance 6-30-52
$ 171,946.35 $ 133.48 $ 172,079.83 $ 139,284.77 $ 32,795.06 $
00
188,527.82
4,776.65 193,304.47
96,952.50
95,252.37
1,099.60
982,193.50
17,694.78 999,888.28 360,727.52 589,166.35
49,994.41
138,642.10 (--) 539.45 138,102.65
89,901.80
48,200.85
00
293,460.00 12,635.63 306,095.63 148,099.50 120,474.50 37,521.63
137,466.85
1.60 137,468.45 89,571.86 47,896.59
00
427,989.90
11,997.11 439,987.01 228,477.26 156,677.08
54,832.67
226,340.00 12,018.22 238,358.22 129,352.94
82,440.99
26,564.29
1,452,493.23
65,226.79 1,517,720.02 108,259.64 686,712.08 722,748.30
219,854.86
269.60 220,124.46
95,877.61 124,246.85
00
$4,238,914.61 $ 124,214.41 $4,363,129.02 $1,486,505.40 $1,983,862.72 $ 892,760.90
850
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
CONSTRUCTION FUND ANALYSIS OF CONTRACTS, PAYMENTS AND BALANCES
3% Revenue Bonds--Series 1951 Athens, Georgia
Women's Dormitory at University of Georgia Contractors--Ray M. Lee Company, Atlanta, Georgia
Athens, Georgia Men's Dormitory at University of Georgia Contractors--Ray M. Lee Company, Atlanta, Georgia
Statesboro, Georgia Men's Dormitory for Georgia Teachers College Contractors--Coite Somers Company, Vidalia, Georgia
Atlanta, Georgia Library Building for Georgia Institute of Technology Contractors--J. A. Jones Construction Company, Inc., Atlanta, Georgia
Fort Valley, Georgia Men's Dormitory for Fort Valley State College Contractors--De Give, Dunhorn & O'Neill, Inc., Atlanta, Georgia
3% Revenue Bonds--Series 1951-A Atlanta, Georgia
Steam Heating Plant for Georgia Institute of Technology Contractors--Buford, Hall and Smith
851
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
CONSTRUCTION FUND ANALYSIS OF CONTRACTS, PAYMENTS AND BALANCES
Original or Additions Adjusted
Contract At
or
Contract At
6-30-51 (Deductions) 6-30-52
PAYMENTS
Prior to 7-1-51
7-1-51 to 6-30-52
Balance 6-30-52
1,192,913.00 $ 7,160.10 $1,200,073.10 $
00 $ 661,778.32 $ 538,294.78
974,375.00 12,689.89 987,064.89
00 549,570.47 437,494.42
314,600.00
00 314,600.00
00 155,006.10 159,593.90
1,585,500.00
6,485.03 1,591,985.03
00 324,899.09 1,267,085.94
461,373.00 4,528,761.00
1,440.04 462,813.04 27,775.06 4,556,536.06
00 390,732.81
72,080.23
00 2,081,986.79 2,474,549.27
916,817.00 (--) 69,423.35 847,393.65
00
59,448.60 787,945.05
',684,492.61 $ 82,566.12 $9,767,058.73 $1,486,505.40 $4,125,298.11 $4,155,255.22
852
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
CONSTRUCTION FUNDS ANALYSIS OF PAYMENTS FOR ARCHITECT FEES AND EXPENSES
3% Revenue Bonds--Series 1950
Prior to Year Ended July 1, 1951 June 30, 1952
Total
Albany, Georgia Men's Dormitory at Albany State College
$ 8,391.63 $ 2,018.16 $ 10,409.79
Fort Valley, Georgia Library Building at Fort Valley State College
10,897.02
2,931.23 13,828.25
Atlanta, Georgia Architectural Building at Georgia Institute of Technology
33,601.09 8,272.59 41,873.68
Americus, Georgia Men's Dormitory at Georgia Southwestern College
7,362.24 1,327.92 8,690.56
Statesboro, Georgia Laboratory School at Georgia Teachers College
12,644.11 4,315.56 16,959.67
Cochran, Georgia Men's Dormitory at Middle Georgia College
6,051.95
1,308.96
7,360.91
Dahlonega, Georgia Women's Dormitory at North Georgia College
18,590.16
6,049.43 24,639.59
Douglas, Georgia Women's Dormitory at South Georgia College
10,823.82 3,463.05 14,286.87
Athens, Georgia Ilah Dunlap Little Memorial Library at University of Georgia
78,132.10
28,191.83 106,323.93
Carrollton, Georgia Men's Dormitory at West Georgia College
9,857.85
3,781.29 13,639.14
$196,352.37 $ 61,660.02 $258,012.39
853
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
CONSTRUCTION FUNDS ANALYSIS OF PAYMENTS FOR ARCHITECT FEES AND EXPENSES
37c Revenue Bonds--Series 1951
Athens, Georgia Women's Dormitory at University of Georgia
Athens, Georgia Men's Dormitory at University of Georgia
Statesboro, Georgia Men's Dormitory at Georgia Teachers College
Atlanta, Georgia Library Building at Georgia Institute of Technology
Fort Valley, Georgia Men's Dormitory at Fort Valley State College
Prior to Year Ended July 1, 1951 June 30,1952
Total
00 $ 44,624.28 $ 44,624.28
00 35,454.69 35,454.69
3,562.30 15,518.55 19,080.85
00 64,793.21 64,793.21
16,856.83
9,530.14 26,386.97
$ 20,419.13 $169,920.87 $190,340.00
$216,771.50 $231,580.89 $448,352.39
854
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
CONSTRUCTION FUNDS ANALYSIS OF PAYMENTS FOR CLERKS OF THE WORKS
Prior to Year Ended July 1,1951 June 30, 1952 Total
3% Revenue Bonds--Series 1950
Albany, Georgia Men's Dormitory at Albany State College
$ 1,412.00 $ 1,928.50 $ 3,340.50
Fort Valley, Georgia Library Building at Fort Valley State College
4,298.56
5,537.50
9,836.06
Atlanta, Georgia Architectural Building at Georgia Institute of Technology
3,386.36 6,500.00 9,886.36
Americus, Georgia Men's Dormitory at Georgia Southwestern College
2,984.10 1,664.00 4,648.10
Statesboro, Georgia Laboratory School at Georgia Teachers College
3,552.50 5,546.50 9,099.00
Cochran, Georgia Men's Dormitory at Middle Georgia College
4,060.01 2,264.63 6,324.64
Dahlonega, Georgia Women's Dormitory at North Georgia College
2,289.10 6,244.90 8,534.00
Douglas, Georgia Women's Dormitory at South Georgia College
1,814.34 4,120.08 5,934.42
Athens, Georgia Ilah Dunlap Little Memorial Library at University of Georgia
3,643.74 6,413.29 10,057.03
Carrollton, Georgia Men's Dormitory at West Georgia College
2,978.25
4,042.75
7,021.00
$ 30,418.96 $ 44,262.15 $ 74,681.11
855
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
CONSTRUCTION FUNDS ANALYSIS OF PAYMENTS FOR CLERKS OF THE WORKS
3% Revenue Bonds--Series 1951
Athens, Georgia Women's Dormitory at University of Georgia _
Athens, Georgia Men's Dormitory at University of Georgia
Statesboro, Georgia Men's Dormitory at Georgia Teachers College
Atlanta, Georgia Library Building at Georgia Institute of Technology
Fort Valley, Georgia Men's Dormitory at Fort Valley State College
3% Revenue Bonds--Series 1951-A
Atlanta, Georgia Steam Heating Plant at Georgia Institute of Technology
Prior to Year Ended July 1, 1951 June 30,1952 Total
$
00 $ 5,578.75 $ 5,578.75
00 5,303.38 5,303.38
00 1,228.60 1,228.60
00 6,050.00 6,050.00
00
2,100.00
2,100.00
00 $ 20,260.73 $ 20,260.73
$
00 $ 324.80 $ 324.80
$ 30,418.96 $ 64,847.68 $ 95,266.64
856
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
CONSTRUCTION FUNDS ANALYSIS OP PAYMENTS FOR FURNITURE
Prior to Year Ended July 1,1951 June 30,1952 Total
3% Revenue Bonds--Series 1950
Albany, Georgia Men's Dormitory at Albany State College
$
00 $ 6,105.80 $ 6,105.80
Fort Valley, Georgia Library Building at Fort Valley State College
00 9,522.70 9,522.70
Atlanta, Georgia Architectural Building at Georgia Institute of Technology
00
790.60
790.60
Americus, Georgia Men's Dormitory at Georgia Southwestern College
00 14,492.10 14,492.10
Statesboro, Georgia Laboratory School at Georgia Teachers College
00
534.88
534.88
Cochran, Georgia Men's Dormitory at Middle Georgia College
00 12,120.58 12,120.58
Dahlonega, Georgia Women's Dormitory at North Georgia College
00 1,179.81 1,179.81
Douglas, Georgia Women's Dormitory at South Georgia College
00 11,398.01 11,398.01
Athens, Georgia Ilah Dunlap Little Memorial Library at University of Georgia
00
3.08
3.08
Carrollton, Georgia Men's Dormitory at West Georgia College
00
5,227.12
5,227.12
$
00 $ 61,374.68 $ 61,374.68
857
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
CONSTRUCTION FUNDS ANALYSIS OF PAYMENTS FOR PRELIMINARY LEGAL AND
OTHER OVERHEAD
3% Revenue Bonds--Series 1950
Albany, Georgia Men's Dormitory at Albany State College
Fort Valley, Georgia Library Building at Fort Valley, State College
Atlanta, Georgia Architectural Building at Georgia Institute of Technology
Americus, Georgia Men's Dormitory at Georgia Southwestern College
Statesboro, Georgia Laboratory School at Georgia Teachers College
Cochran, Georgia Men's Dormitory at Middle Georgia College
Dahlonega, Georgia Women's Dormitory at North Georgia College
Douglas, Georgia Women's Dormitory at South Georgia College
Athens, Georgia Hah Dunlap Little Memorial Library at University of Georgia
Carrollton, Georgia Men's Dormitory at West Georgia College
Prior to Year Ended July 1,1951 June 30,1952 Total
-$ 1,221.18 $
5.00 $ 1,227.18
962.53
25.00
987.53
2,937.15 15,488.35 18,425.50
1,033.05
5.00 1,038.05
1,684.13
59.00 1,743.13
954.04 1,263.50 2,217.54
2,091.96 (--) 79.50 2,012.46
1,432.50
50.00 1,482.50
6,423.55
50.00 6,473.55
1,343.41 (--) 84.00 1,259.41 $ 20,084.50 $ 16,782.35 $ 36,866.85
858
PUBLIC CORPORATION
UNIVERSITY SYSTEM BUILDING AUTHORITY
CONSTRUCTION FUNDS ANALYSIS OF PAYMENTS FOR PRELIMINARY LEGAL AND
OTHER OVERHEAD
3% Revenue Bonds Series 1951
Athens, Georgia Women's Dormitory at University of Georgia
Athens, Georgia Men's Dormitory at University of Georgia
Statesboro, Georgia Men's Dormitory at Georgia Teachers College
Atlanta, Georgia Library Building at Georgia Institute of Technology
Fort Valley, Georgia Men's Dormitory at Fort Valley State College
Prior to Year Ended July 1,1951 June 30,1952 Total
._$ 5,163.21 $ 115.27 $ 5,278.48
3,529.38
121.78 3,651.16
1,150.06
84.19
1,234.25
3,210.03 13,495.82 16,705.85
2,085.72
49.72
2,135.44
$ 15,138.40 $ 13,866.78 $ 29,005.18
3% Revenue Bonds--Series 1951-A
Atlanta, Georgia Steam Heating Plant at Georgia Institute of Technology
.00 $ 14,804.87 $ 14,804.87 $ 35,222.90 $ 45,454.00 $ 80,676.90
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