Report of the State Auditor of Georgia, year ended June 30, 1954

i

I
THE LIBRARY OF
THE UNIVERSITY OF GEORGIAr
4
htoo

mREPORT
OF THE
STATE AUDITOR
OF
GEORGIA
YEAR ENDED JUNE 30
1954
3 fcJJjL
State Auditor
WY 14 B5
HI
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 supple
mental volume for the fiscal year ended June 30 1954
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 of
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 member These signed audits are reproduced 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 hAXsk
State Auditor
Atlanta Ga
December 31 1954ITABLE OF CONTENTS
Page
Statistics vii
State Fixed Debt xv
All Funds Consolidated
Receipts and Payments All Agencies 1
State Revenues
Receipts by Class of Revenue 5
Distribution of Revenue to Budget Accounts 17
State Treasury Funding and Custody Accounts
Receipts and Payments 21
Budget Funds
Receipts and Payments Operating Funds of All Spending Units 41
Receipts and Payments Federal Income Tax All Units 45
Receipts and Payments Retirement Contributions All Units 51
Receipts and Payments Operating Funds
Agriculture Department of 57
Alcoholism Georgia Commission on 73
Art Commission 79
Audits Department of 83
Banking Department of 87
Capitol Square Improvement Committee 93
Citizens Council 99
Commerce Department of 103
Comptroller General 109
Confederate Pensions Department of 117
Corrections Department of 125
Education Department of 135
School for the Deaf 163
Academy for the Blind 169
Middle Ga Voc School 177
North Ga Voc School 179
South Ga Voc School Americus 185
So Georgia Voc SchoolArmy Ordnance School 191
Employees Retirement System 193
Entomology Department of 207
Forestry Commission 211
Game and Fish Commission 219
General Assembly 233
Geology Mines Department of 237
Governor 241
Highway Department of 249
Historical Georgia Commission 359
Housing Authority Board 365
Jekyll Island Committee 369
Judicial System
Supreme Court 375
Court of Appeals 379
Superior Courts 383
Judicial Council 387
Library State 391
Labor Department of 395
Labor Employment Security Agency 399
Law Department of 407
Livestock Development Committee 411
Medical Education Board 415
Milk Control Board 421
Municipal Taxation Committee 427
Oil and Gas Commission 431
Pardons and Paroles Board of 437
Parks Department of 441
Personnel Board 459
Pharmacy State Board of 465

VI
TABLE OF CONTENTS Continued
Budget Funds Continued
Recepits and Payments Operating FundsContinued Page
Ports Committee 469
Properties Commission 473
Public Defense 479
Public Health Department of 491
Public Health Battey State Hospital 513
Public Safety 519
Public Service Commission 541
Public Welfare Department of
Administration Public Assistance 547
Institutions 579
Confederate Soldiers Home 581
Training School for Girls 585
Training School for Colored Girls 591
School for Mental Defectives 595
Training School for Boys 601
Training School for Boys Colored Division 605
Milledgeville State Hospital 611
Factory for the Blind 621
Purchases Supervisor of 637
Revenue Department of 641
Secretary of State 651
State School Building Authority Committee 659
State Treasury
Administration 661
Sinking Fund 663
State Aid to Counties for Roads 667
Teacher Retirement System 673
Veterans Service Dept of 681
Warm Springs Memorial Commission 691
Workmens Compensation Board of 697
University System of Georgia
All Units Consolidated 701
Regents 705
Albany State College Albany 787
Georgia S W College Americus 799
Agricultural Extension Athens 807
University of Georgia Athens 815
Institute of Technology Atlanta 835
University of Georgia Atlanta 847
Medical College of Georgia Augusta 855
West Georgia College Carrollton 863
Middle Georgia College Cochran 871
North Georgia College Dahlonega 879
South Georgia College Douglas 889
Georgia Experiment Station Experiment 897
Fort Valley State College Ft Valley 903
Georgia State College for Women Milledgeville 911
Savannah State College Savannah 921
Georgia Teachers College Statesboro 929
Abraham Baldwin College Tifton 937
Coastal Plain Experiment Station Tifton 947
Valdosta State College Valdosta 953
Public Corporations
State Bridge Building Authority 963
Herty Foundation 985
State Hospital Authority 991
Jekyll Island State Park Authority 1005
Georgia Ports Authority 1007
State Office Building Authority 1019
State School Building Authority 1033
University System Building Authority 1077
Georgia Tech Revenue Bonds
Trust Account 1133vii
STATISTICSVlll
STATE REVENUE RECEIPTS
YEAR ENDED JUNE 30 1954
SOURCE
Taxes Fines and Forfeits
Property Tax General
Property Tax Utility
Property Tax Intangible
Estate Tax
Income Tax
Motor Fuel Tax
Alcoholic Beverage Tax
Malt Beverage Tax
Wine Tax
Cigar and Cigarette Tax
Sales 3 Sales and Use Tax
Insurance Premium Tax
Kerosene Tax
Business License Taxes
Motor Vehicle Tax
Motor Drivers License Tax
Hunting and Fishing License Tax
Corporation Franchise Tax
Fines and Forfeits
Unemployment Compensation Tax
Penalties 29
Total Taxes Fines and Forfeits 227 553
Grants from U S Government
Highways 11301
Education 5 850
Public Assistance and Relief 46385
Health 4347
Agriculture Development Other 3140
Total in thousands 699 Percentage To Total 22 05 12 19 806 1785 182 108 26 306 3257 178 21 15 207 03 18 39 01 Per Capita 020
167 05
378 11
612 17
26174 760
57930 1682
5895 171
3508 102
850 25
9930 288
105715 3069
5781 168
679 20
504 14
6728 195
101 03
583 1271 17 37
19 01
Total Grants from U S Governments 71 023
Grants from Counties and Cities
Public Assistance and Relief8
Education
Highways
Agriculture Development Other
Total Grants from Counties 3666
01
01
7011
6606
348 328
180 170
429 1347
134 126
97 91
2188 2062
2338 72 068
273 09 08
395 12 12
660 20 19
113
107
MBMKiIX
STATE REVENUE RECEIPTS
YEAR ENDED JUNE 30 1954
Total
SOURCE in thousands
Donations for Operations
Education 1147
Health Hospitals 857
Agriculture Development Other 111
Total Donations for Operations 2115
Rents on Investment Properties
State Railroad 540
Other 53
Total Rents on Investment PropertiesS 593
Interest
Investments l
Contributions from Public Trust Funds 113
Operating Earnings by Fees Rents
and Sales for Services
General Government 100
Protection Services 1 557
Health Services 231
Development Natural Resources
Services 1 504
Highway Services 636
Hospital Services 2047
Educational Services 11985
Corrections Services 1 244
Recreational Services 189
Total Operating Earnings 19493
Total Revenue Receipts 324 557
Percentage Per
To Total Capita
35 033
27 25
03 03
65 061
17 016
01 01
18 017
04
003
03 3 003
48 45
07 07
47 44
20 18
63 59
369 348
38 36
06 06
601 566
100
9422
Note 1950 Pop 3444578
i
DISTRIBUTION OF REVENUE RECEIPTS BY PURPOSE
YEAR ENDED JUNE 30 1954
State
Appropriation Grants from Other
Percentage Per from Taxes Grants from Agency Counties Agency
PURPOSE of Total Capita Total Fees etc U S Gov Earnings Cities Income
Education
Grammar
High Schools 3280 3090 106449 100110 5850 479 10
Education
College 728 686 23641 10444 201 11506 273 1217
Public Roads 2019 1902 65525 53193 11301 636 395
Pensions and
Benefits 2107 1985 68385 17753 46504 1782 2338 8
Public Health
General
Hospitals 789 744 25610 20142 4347 272 849
Corrections
Penal 117 110 3805 2561 1244
Agricultural
Development 367 346 11923 7882 2291 1032 656 62

H
H
W
M

M
o
M
H
i
HDISTRIBUTION OF REVENUE RECEIPTS BY PURPOSE
YEAR ENDED JUNE 30 1954
State
Appropriation Grants from Other
Percentage Per from Taxes Grants from Agency Counties Agency
PURPOSE of Total Capita Total Fees etc U S Gov Earnings Cities Income
Military and
Police 121 114 3915 3329 529 4 4 49
Judiciary 38 36 1226 1226
Assessment
and Collec
tion Revenue 275 259 8929 4033 4896
All Other
Agencies 141 133 4571 4286 247 38
State General
Fund Cash
Balance 15 14 480 480
State Revenue
Collections
Unfunded 03 03 98 98
Totals 100 9422 324557 225537 71023 17202 3666 7129
Assessment and Collection Allowances to Outside Agencies
Note 1950 Pop 3444578
CO
H

H
W
w

d
w
W
M
Q
M
M
T
3
K
Tl
Xll
STATE REVENUE RECEIPTS
DISTRIBUTION OF REVENUE BY OBJECT
YEAR ENDED JUNE 30 1954
Percentage Per
OBJECT Total To Total Capita
EXPENSE
Personal Services 5519399709 1701 1602
Travel 308025069 95 89
Supplies Materials 1595169896 491 463
Communication 106333020 33 31
Heat Light Power Water 132757464 41 39
Publications Printing 157662572 49 46
Repairs 211817394 65 61
Rents 556955680 172 162
Insurance 10004085 03 03
Indemnities 21402331 06 06
Pensions Benefits 6840789298 2108 1986
Grants to Civil Divisions 11858428089 3654 3443
Equipment 253788169 78 74
Miscellaneous 6155799 02 02
Total Expense Payments27566376977 8494 8003
XU1
STATE REVENUE RECEIPTS
DISTRIBUTION OF REVENUE BY OBJECT
YEAR ENDED JUNE 30 1954
Percentage
OBJECT Total To Total
OUTLAYS
Lands Improvements
Personal Services 631172533 194
Travel 58800290 18
Supplies Materials 519437563 160
Communication 1769340 01
Heat Light Power Water 1381332
Publications Printing 88543
Repairs 64130822 20
Rents 5108565 02
Insurance 642742
Pensions Benefits 34235856 10
Contracts 3923493484 1209
Miscellaneous 96294948 30
Equipment 493480575 152
Total Outlay Payments 5830036593 1796
Total Payments from Revenue 333 96413570 10290
To State General Fund
Cash Balance 48016648 15
State Revenue
Collections Unfunded 9809147 03
Spending Agencies
Cash Balance 998504094 308
Totals32455735271 100
Per
Capita
183
17
151
01
19
01
10
1139
28
143
1692
9695
14
03
1 290
9422
Note 1950 Pop 3444578XV
STATE FIXED DEBTXV11
STATE FIXED DEBT
Does not include Current Operation Obligations
PLEDGE OF FULL FAITH AND CREDIT
NEGOTIABLE BONDS June 30 1954 June 30 1953
0 due but not presented 3750500 3750500
Less Cash Reserve 3750500 3750500
Net Negotiable State Debt 0 0
PLEDGE OF ROAD REVENUE APPROPRIATION
Certificates of Debt to Counties No Interest
Due but not presented 10000 10000
Less Cash Reserve 10000 10000
Net Debt to Counties 0 0
PLEDGE OF STATE RAILROAD RENTS
W A R R Rental Warrant Discounts No Int
due 4500000 monthly through 1949 0 100000
Less Cash Reserve 100000
Net W A Rental Discounts 0 0
SUMMARY
Total State Debt Outstanding 3760500 3860500
Less Cash Reserve 37 60500 3860500
Net State Fixed Debt 0 0
For Revenue Bonds issued by Public Corporations created by Acts of
General Assembly see last pages of this reportSUMMARY OF
RECEIPTS AND PAYMENTS
OF
ALL STATE AGENCIES
YEARS ENDED JUNE 30 1953 AND 1954
i
RECEIPTS
Consolidation of All State Agencies
REVENUE 1954 1953
Transfers into Treasury 22543968366 21878693146
Add held by Coll Unit at June 30 19734508 99 253 61
Deduct held by Coll Unit at July 1 9925361 13469345
Retentions by Collecting and Spending Units 99019 57758 9437694537
Total Revenue Receipts 32455735271 31312843699
NONREVENUE
Public Trust Funds 3565592678 3339706195
Private Trust Funds 1385290972 1517915508
Total NonRevenue Receipts 4950883650 4857621703
CASH BALANCES JULY 1st
Budget Funds
In State Treasury 4235636606 5185583980
In Spending Units 7184428260 7191613217
In Connecting Units Unfunded 9925361 13469345
Public Trust Funds
In Spending Units and U S Treasury 13428623990 12435584012
Private Trust Funds
In Spending Units 106654422 377967193
Sinking Fund
In State Treasury 3850500 3850500
In Spending Units 10000 10000
Total Cash Balances July 1st 24969129139 25208078247
Totals 62375748060 61378543649
Includes undrawn balances in Treasury Custody AccountsPAYMENTS
Consolidation of All State Agencies
GOVERNMENTAL COST 1954 1953
Expense 27566376977 25678571851
Outlays 5830036593 6594948163
Total Cost Payments 33396413570 32273520014
NONCOST
Public Trust Funds 3153353063 2346666217
Private Trust Funds 1353862163 1789228279
State Fixed Debt 100000
Total NonCost Payments 4507315226 4135894496
CASH BALANCES JUNE 30th
Budget Funds
In State Treasury 4283653254 4235636606
In Spending Units 6185924166 7184428260
In Collecting Units Unfunded 19734508 99 253 61
Public Trust Funds
In Spending Units and U S Treasury 138408 63605 134286 23990
Private Trust Funds
In Spending Units 138083231 106654422
Sinking Fund
In State Treasury 3750500 3850500
In Spending Units 10000 10000
Total Cash Balances June 30th 24472019264 24969129139
Totals 62375748060 61378543649
Includes undrawn balances in Treasury Custody Accounts
STATE REVENUE RECEIPTSSUMMARY OF STATE REVENUE RECEIPTS
REVENUE 1954 1953
Taxes Fines and Forfeits
Property Tax General 69881471 63290721
Property Tax Utility 16645261 16341806
Property Tax Intangible 37784668 15959914
Estate Tax 61186466 69613829
Income Tax 2617351638 2807601633
Motor Fuel Tax 5793041193 5482037785
Alcoholic Beverage Tax 589537984 612717961
Malt Beverage Tax 350824562 364129631
Wine Tax 84982078 85189821
Cigar and Cigarette Tax 993002577 1020182425
Sales 3 Sales and Use Tax 10571528497 10071670303
Carbonic Acid Gas Tax 0 6380
Insurance Premium Tax 5781082 69 518473201
Kerosene Tax 67928605 70558187
Business License Taxes 50426453 51303645
Motor Vehicle Tax 672801328 618968805
Motor Drivers License Tax ICO 735 50 13053570
Hunting and Fishing License Tax 582 666 95 539182 30
Corporation Franchise Tax 1 270836 75 1282 612 25
Fines and Forfeits 1889094 2269709
Unemployment Compensation Tax
Penalties 2945982 3255688
Total Taxes Fines and Forfeits 22755290046 220 688044 69
Grants from U S Government
Highways 1130105246 1291253105
Education 584968380 762987267
Public Assistance and Relief 46384682 CO 41 58882594
Health 434737064 545671582
Agriculture Development Other 314021874 224843249
Total Grants from U S Government 7102300764 6983637797
Grants from Counties and Cities
Public Assistance and Relief 233782856 211472695
Education 27344821 25227531
Highways 39492171 5216456
Agriculture Development Other 66045314 65273958
Total Grants from Counties and Cities 366665162 3071906407
SUMMARY OF STATE REVENUE RECEIPTSContinued
REVENUEContinued 1954 1953
Donations for Operations
Education 114683841 64871850
Health Hospitals 85670701 29405323
Agriculture Development Other 11159658 6816790
Total Donations for Operations 211514200 101093963
Rents on Investment Properties
State Railroad 54000000 54000000
Other 5279996 5639996
Total Rents on Investment Properties 592 799 96 596 399 96
Interest on
Investments 130200 130200
Contributions from Public Trust Funds 11262035 10349364
Operating Earnings by Fees Rents and Sales
for Services
General Government 9963906 5094416
Protection Services 155690628 153807228
Health Services 23122290 21296582
Development Natural Resources Services 1504 540 70 1131 33170
Highway Services 63577995 37578807
Hospital Services 204676172 156888429
Educational Services 1198483469 1145726584
Corrections Services 1 243710 69 1 29278318
Recreational Services 18929269 19169736
VeteransAid Services 24000 24000
Total Operating Earnings 1949292868 1781997270
Total Revenue Receipts 32455735271 31312843699
8
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1954
TAXES
General Property 1953 Levy
On County Digests
Net to State 46705038
Refunds 103316
Fees retained at source
Assessing 2586512
Collecting 26 210 56
Interest64420 51873710
On Public Utilities Digests 96 486 77
On Intangible Digests 18430 95
Federal Housing Agencies
Contributions 97087
634 625 69
General Property Prior Years Levies On County Digests Net to State 102857 41 272203 115 6642641 12 543 80 17910674 323273
Refunds Fees retained at source Assessing Collecting Interest On Intangibles Digests Net to State 182 339 47

Intangible TaxLong Tr Net to State 349 432 72 373 06 7123 34
Refunds Retained by Clk of Ct 356183 00
Property Public Service Corp Levy for operating cost of the Public Service Com Estate Tax 628 635 06 16 770 40 69 965 84
Refunds 611 864 66
Income
Corporations
Returns 1299077817
Refunds 87884257
Additional Assessments 867 394 33
Interest Penalties 17625981
Refunds 34 66916
Individuals
Returns 1263252593
Refunds 12200294
Additional Assessments 34301720
Interest Penalties 20683284
Refunds 777723
13120 920 58
13 052 59580 26173 516 389
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1954
TAXESContinued
Sales Motor Fuels
Net to State 5960722070
Allowance retained by
taxpayer 59862640
Refunds to Farmers
Act 1946 148767484
Refunds to Retailers
Act 1947 65076389
Refunds to Water and Air
Craft Act 1950 13699644 5793041193
Sales Alcoholic Beverages
Stamps 290982598
Refunds 1204236 289778362
Warehouse charges 3 009 406 98
Refunds 1181076 299759622 589537984
Sales Beer 350824562
Sales Wine 81160752
Refunds 350989
Collecting Fees retained
at source 4172315 84982078
Sales Cigar and Cigarette
Net to State 894824850
Refunds 83047
Collecting Fees retained
at source 98260774 993002577
Sales 3SaleandUse 10268488185
Refunds 4289637
Interest Penalties 4490539
Collecting Fees retained
at source 302839410 10571528497
Sales Insurance Premiums 578108269
Sales Kerosene
Net to State 67252397
Allowance retained by
taxpayer 676208 67928605
10
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1954
TAXESContinued
Business License Alcoholic
Beverages
Distillers
Retailers
Wholesalers
Business License Beer
Brewers
Retailers
Wholesalers
Business License Wine
Retailers
Wholesalers
Business License Small
Loan Cos
Business License
Commercial
Fishing Canning
Fish Dealers
Business License Fur
Trappers net
Business License Insurance
Agents Adjusters
Business License Bee
Dealers
Business License Rolling
Stores
Business License
Other Occupations
through County Tax
Officers and State
Deputies
Net to State
Fees Retained at Source
Assessing
Collecting
Business License
Chauffeurs
876500
11250000
3300000 154 265 00
100000
51 438 86
41 291 66
12 965 00
11 75000
5050 55
920000
93730 52
2471500
348 66
14 250 55
2 41100
132 85000
5000
13787 50
42 980 84
430
271916
45 704 30
22152 0011
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1954
TAXESContinued
NonBusiness License
Motor Vehicle
889 562 Passenger Cars 3164 59350
231922 Trucks 151891883
41063 Trailers 143394916
6425 Buses 42995893
996 Ambulances
Hearses 733862
7422 Motorcycles 1155650
14026 Dealers Tags 6075700
1191416
Other RevenueTag Dept 10094074 672801328
NonBusiness License
Auto Drivers 10073550
NonBusiness License
Hunting Fishing
Net to State 47323286
Collecting Fees retained
at source 10943409 58266695
Corporation Franchise
Domestic net to State 95929850
Refunds 287825 95642025
Foreign net to State 31468150
Refunds 26500 31441650 127083675
Unemployment Compensa
tion Penalties Interest 294598212
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1954
FINES FORFEITS
Court Martial Fine 5000
Cigar and Cigarette 123808
Wild Life 453538
Liquor Wine Beer 1306748 1889094
Total Taxes Fines Forfeits 22755290046
GRANTS FROM U S GOVERNMENT
Education Dept for Veterans Farm Training 53996348
Education Dept for Veterans OntheJob Training 689122 27
Education Dept for Lunch Program 231646808
Education Dept for Vocational Education 720 643 56
Education Dept for Vocational Rehabilitation 158348641
Labor Dept for Employment Security Admin 2905 579 95
Forestry Commission for Fire Protection 53546526
Game and Fish Department 7620211
Public Defense Dept of 52883856
Public Health Dept for Childrens Bureau 79118800
Public Health Dept for Public Health Services 73351100
Public Health Dept for Hospital Building Program 2 822 671 64
Highway Dept for Regular Allotment 539514513
Highway Dept Secondary Roads 345283877
Highway Dept Planning Survey 221 79506
Highway Dept Urban Highways 130695332
Highway Dept Other 92432018
Public Welfare Dept Public Assistance Child Welfare 4347910205
Veterans Service Dept 11964398
University System
University of Georgia Extension Division 126080477
University of Georgia 72124 28
Georgia Experiment Station 41841547
Medical College of Georgia 9648831
Fort Valley State College 3223600
Total Grants from U S Government 7102300764
GRANTS FROM COUNTIES AND CITIES
Public Defense Dept of 422500
Public Welfare Department
Participation Public Assistance 2337828 56
Highway Depti 39492171
Forestry Commission 656 22814
Institute of Technology Atlanta 4999580
Savannah State College Savannah 1361339
A B A College Tifton 172116013
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1954
GRANTS FROM COUNTIES AND CITIESContinued
Georgia State College for Women Milledgeville 6843448
Georgia Teachers College Statesboro 4337420
University of Georgia Athens 7581874
Medical College of Georgia 500000
Total Grants from Counties and Cities 366665162
DONATIONS FOR OPERATIONS
Citizens Council x 045 00
Education Department 9 616 00
Workmens Compensation Board of 9600
Public Defense Dept of 4874367
Public Welfare Dept Milledgeville State Hospital 803 66102
Public Welfare Dept Factory for the Blind 7 563 96
Public Health Dept of 4548203
University System
Coastal Plain Experiment Station Tifton 1406340
University of Georgia Athens 752 597 99
Institute of Technology Atlanta 290 537 98
Medical College of Georgia 67 385 74
Georgia Experiment Station 47 648 51
Fort Valley State College 450000
Ga State College for Women Milledgeville 97570
West Ga College Carrollton 2122500
Total Donations for Operations 2115142 00
RENTS ON INVESTMENT PROPERTIES
Henry Grady Hotel Land in Atlanta 3500000
Western and Atlantic Railroad 54000000
Chattanooga Hotels 17 799 96
Total Rents 59279996
INTEREST ON INVESTMENTS
Dividends on Railroad and Telegraph Stocks 1 302 00
CONTRIBUTIONS FROM PUBLIC TRUST FUNDS
Employees Retirement System 32 945 97
University System Endowments 79 674 38
Total Contributions 112 620 35
EARNINGS GENERAL GOVERNMENT SERVICES
Audit Department 1500000
Revenue Department 731 00
Labor Dept of E S A 119400
Secretary of State 7 33817
State Treasury 2439992
Supreme and Appeal Courts Fees 20 876 21
Governor 17950
State Library Sales Acts Court Reports 230562
Capitol Square Improvement Committee 6476 00
Employee Retirement System 21138 64
Total Earnings General Government Services 99 6390614
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1954
EARNINGS PROTECTION SERVICES
Building Safety Inspection Fees 2963393
Fertilizer Inspection Fees 41869930
Feed Inspection Fees 23430298
Insurance Regulatory Fees 201 516 30
Notary Public Fees 1663325
Assess on Insurers for Workmens Compensation Board 177143 94
Corporation Registration Fees 14 336 56
B L Asso Filing Examining Fees 158500
Charter Issuing Fees 4367844
Securities Issuers Dealers Agents Fees 3920743
Architects Examining Fees 4 870 00
Engineers Examining Fees 14 32510
Public Accountants Examining Fees 1407510
Veterinarians Examining Fees 410 00
Real Estate Agents Examining Fees 43 56010
Motor Carriers Fees 18243450
Bank Examining Fees 95 515 00
Credit Union Examining Fees 3012 50
Banking Department of 3105
Public Defense Department of 383045
Public Safety Department of 656316
Public Service Commission 2 04
Warm Air Heating Contractors Fees 956015
Trade Mark Reg Fees 198000
Total Earnings Protection Services 155690628
EARNINGS HEALTH SERVICES
Alcoholism Commission 6 74116
Drug Inspection 60 00
Dairy Inspection Fees 17 518 87
Mattress Inspection Fees 2302127
Vital Statistics Fees 2330900
Barbers Examining Fees 45 239 63
Chiropodists Examining Fees 231 00
Chiropractors Examining Fees 1594 01
Dentists Examining Fees 4 61110
Funeral Service Examining Fees 11461 00
Medicine Examining Fees 12 040 00
Nurses Examining Fees 68 084 91
Optometrists Examining Fees 1 393 25
Osteopaths Examining Fees 655 00
Pharmacists Examining Fees 7 870 25
Public Health Department of 702745
Naturopaths Examining Fees 100 00
Psychologists Examining Fees 265 00
Total Earnings Health Services 231 222 90DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1954
15
EARNINGS DEVELOPMENT NATURAL RESOURCES SERVICES
Agriculture Department 8 244 29
Farmers Market Rents 25301322
Forestry Examining Fees 1 307 50
Insecticide fees 13 531 00
Egg Inspection Fees 3520084
Farmers Markets Canneries 1055687
Entomology Department 24 266 43
Milk Producers Regulatory Fees 6626089
Milk Distributors Regulatory Fees 6436217
Milk ProducersDistributors Regulatory Fees 22 948 55
Department of Game and Fish 1790444
Department of Mines Geology 15146 33
Forestry Commission 337 653 54
Oil and Gas Commission 200 00
University of Georgia Extension Division 32782639
Georgia Experiment Station 154 259 74
Coastal Plain Experiment Station Tifton 151 858 50
Total Earnings Development Services 150454070
EARNINGS HIGHWAY SERVICES
Highway Department
Sales and Rents 63577995
EARNINGS HOSPITAL SERVICES
Tuberculosis Sanatorium 172129 73
Public Welfare Department School for Mental Defectives 1022179
Public Welfare Department Milledgeville State Hospital 82 660 63
Public Welfare Department Factory for the Blind 1 781 749 57
Total Earnings Hospital Services 204676172
EARNINGS CORRECTIONS SERVICES
Tattnall Prison
Farm and Other11 44 837 51
IndustrialT 32430032
Road Construction 874 25407
Training School for Boys 24829
Training Schools for Girls 7050
Total Earnings Corrections Services 124371069
EARNINGS EDUCATIONAL SERVICES
Education Department 301 80215
Librarians Examining Fees 38 00
Education Dept School for the Deaf 23 413 93
Education Dept North Ga Voc School 9169879
Education Dept South Ga Voc School 5091389
Education Dept Academy for the Blind 1090540mm
16
DETAIL OF STATE REVENUE RECEIPTS BY CLASS
YEAR ENDED JUNE 30 1954
EARNINGS EDUCATIONAL SERVICESContinued
University System
Regents 800
Albany State College Albany 17758029
Ga S W College Americus 12605790
Univ of Georgia Athens 274312291
Institute of Technology Atlanta 507766170
University of Georgia Atlanta Division 77282283
Medical College of Georgia 16084499
WestGa College Carrollton 13371742
Middle Ga College Cochran 11254738
North Ga College Dahlonega 34571580
South Ga College Douglas 14460873
Ft Valley State College Ft Valley 37599396
Ga State College for Women Milledgeville 418 56990
Savannah State College Savannah 294 936 29
Ga Teachers College Statesboro 32262202
Abraham Baldwin College Tifton 16340161
Valdosta State College Valdosta 13585080
Total Earnings Educational Services 11 984 834 69
EARNINGS RECREATIONAL SERVICES
Warm Springs Memorial Commission 83 69988
State Parks 10559281
Total Earnings Recreational Services 18929269
EARNINGS VETERANS AID SERVICES
Confederate Soldiers Home 24000
Total Revenue Receipts 3245573527117
DISTRIBUTION OF STATE REVENUE RECEIPTS18
i
SUMMARY OF STATE REVENUE DISTRIBUTION
DISTRIBUTION FOR OPERATIONS 1954 1953
Agriculture Dept of 208479470 269797535
Alcoholism Commission 17103005 25392768
Art Commission 30000
Audits Dept of 15880000 15385469
Banking Dept of 12620700 12204808
Capitol Square Improvement Committee 1169 203 96 1133 524 96
Citizens Council 2454500 2960000
Commerce Dept of 25985000 22363375
Comptroller General 26902621 24922450
Confederate Pensions 34005766 37194461
Corrections Dept of 255889550 248305280
Education Dept of 10012391616 9926989458
School for the Deaf 38706558 87233081
Academy for the Blind 26001065 46942811
North Ga Voc School 37016679 40262978
South Ga Voc School 26016169 22120466
Army Ordnance School 0 1351131
Employees Retirement System 5401206 6139971
Entomology Dept of 17445986 17549976
Forestry Commission 3 341 687 64 3 203 130 00
Game and Fish Commission 99276584 89467426
General Assembly 70500000 66000000
Geology Mines Dept of 15315039 14803217
Governors Office 27363065 247 16778
Highway Dept 5674941752 6058707873
Historical Commission 9400000 8466094
Housing Authority Board 420000 132235
Jekyll Island Committee 0 34289995
Judicial System
Supreme Court 21800000 18000000
Court of Appeals 20400000 15000000
Superior Courts 51996835 49840000
Judicial Council 153645 71896
Library 8528185 3976176
Labor Dept of
Employment Security Agency 2 800 223 26 2 342 221 99
Administrative Office 9058122 8003715
Law Dept of 19688070 18592117
Livestock Development Com 15 000 00
Medical Board 3950000 245000
Milk Control Board 13425938 11435865
Municipal Taxation Com 500000
Oil and Gas Commission 521874 544222
Pardons and Paroles Board of 18781731 18119482
Parks Dept of 43881534 133434150
Personnel Board 11602979 17233122
Pharmacy Board of 3166729 2383222
Ports Committee 167344 29000000
Properties Commission 465300 471282
Public Defense Dept of 719 877 97 451 734 75
Civil Defense 71492556 1820373819
SUMMARY OF STATE REVENUE DISTRIBUTION
DISTRIBUTION FOR OPERATIONS
Continued 1954 1953
Public Health Dept of 1255529303 1400498545
Public Health Battey State Hospital 3146 794 60 3 896 885 68
Public Safety Dept of 247427368 256728357
Public Service Commission 25681915 22411369
Public Welfare Dept of 6225915335 5636498710
State Institutions 1252651816 1287866817
Purchases Supervisor of 10080802 11075939
Revenue
State Department 389696190 357060308
Fees Retained by Outside Agents 4786463 51 4 604228 59
School Building Committee 0 2500000
Secretary of State 47656394 40684450
Treasury State
Administration 5640000 5950039
Grants to Counties 875799225 931701303
Teacher Retirement System 4 956 31715 4 75000000
University System 2897785575 2724525443
Veterans Service Office 86224398 84512346
Warm Springs Memo Commission 8369988 7752764
Workmens Compensation Board of 17101873 15142447
Total Distribution for Operations 323 979 09476 322 663 35057
DISTRIBUTION OF UNFUNDED COLLECTIONS
Agriculture Dept of 27500
Comptroller General 1019209 221000
Game and Fish Commission 6797722 6129110
Supreme Court 17440 7103
Court of Appeals 62315 89945
Labor Dept ofE S A 330717 516810
Milk Control Board 0 1094918
Properties Commission 2240417 1668714
Public Service Commission 400
Revenue Dept of 2131040 1176472
Secretary of State 2449285
Total Distribution Unfunded Collections 9809147 3543984
Distribution Totals 32407718623 32262791073
BALANCE
To State General Fund Cash Balance 48016648 9499473 74
Total 32455735271 31312843699mHmmmmmn
21
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
YEAR ENDED JUNE 30 195422
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
YEAR ENDED JUNE 30 1954
RECEIPTS
GENERAL FUND Revenue Funding Accounts
Transfers from Revenue Collecting UnitsNet 22543968366
Allotments to Spending Units 224959 51718
Surplus Increase in Fiscal Year 48016648
PRIVATE TRUST FUNDS Treas Handles as Custodian
From Gen Fund to Set Up Appro Allotments 22495951718
Federal Grants for
Ed DeptVocational Funds 72064356
Ed DeptVocational Rehab Funds 158353539
Labor Dept Emp Sec Agency 290115895
Natl Flood Control Fund 1759727
Natl Forest Reserve Fund 12191109
Civil Defense Funds 317 54284
City of Savannah Grant for
Civil Defense Funds 422500
Payroll Withholdings
Federal Income Tax 231993 24
Superior Court Judges Retirement Fund 1197881
Solicitors General Retirement Fund 13906 83
Teacher Retirement System Deposits 1461469894
Bureau of Safety Responsibility Fund 7780479
Land Title Guaranty Fees 39216
245 576 906 05
CASH BALANCE JULY 1 1953
Private Trust Funds
Undrawn Budget Allotments 2631055479
Federal Funds for
Ed Dept School Facilities Survey 892544
Civil Defense Funds 17272505
Federal Income Tax 33 871 58
Superior Court Judges Retirement Fund 3416679
Solicitors General Retirement Fund 2067071
Teacher Retirement System Deposits 79967680
Bureau of Safety Responsibility Fund 43796 92
Land Title Guaranty Fund 740787
2743179595
General Fund 4235636606
69 788162 01
315 845 234 5423
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
YEAR ENDED JUNE 30 1954
PAYMENTS
PRIVATE TRUST FUNDS
Budget Allotments to Spending Units
Federal Grants to
Ed Dept Vocational Funds
Ed Dept Voc Rehab Funds
Ed DeptSchool Facilities Survey
Labor Dept Emp Sec Agency
Counties in Natl Flood Control Area
Counties in Natl Forest Res Area
Dept of Public Defense
Civil Defense Funds
City of Savannah Grant to
Dept of Public Defense
Civil Defense Funds
U S Government Int Rev Dept
Federal Income Tax
Superior Court Judges Retirement Fund
Reimbursements Judges Emeritus Salaries
Solicitors General Retirement Fund
Reimbursements Solicitors General Emeritus Salaries
Teacher Retirement System Withdrawals
Bureau of Safety Responsibility Withdrawals
235055 348 76
720 643 56
158131190
8 92544
2 90115895
17 597 27
12191109
165112 84
4 22500
246040 25
5 273 66
1 59175
13 420043 80
58 02211
254307 20638
CASH BALANCE JUNE 30 1954
Private Trust Funds
Undrawn Budget Allotments
Federal Funds for
Ed DeptVoc Rehab Funds
Civil Defense Funds
Federal Income Tax
Superior Court Judges Retirement Fund
Solicitors General Retirement Fund
Teacher Retirement System Deposits
Bureau of Safety Responsibility Fund
Land Title Guaranty Fund
General Fund
16 214 723 21
2 223 49
325155 05
19 824 57
4087194
32 985 79
1 994 331 94
63 579 60
7 80003
18 701 495 62
42 836 532 54
6153802816
315 845 234 54mmmmmm
24
STATE TREASURY
SUMMARY
INTRODUCTION
GENERAL FUND
This report takes into consideration all State Revenue collections paid in
to the State Treasury General Fund revenue refunds paid out of the Treas
ury and transfers to the various State Agencies for operating costs
PRIVATE TRUST FUNDS
U S Withholding Tax is a private trust The other accounts reported
under this heading are Stateowned and are treated as private trust funds
here because accounting control vests in other units the State Treasury
acting as banker or custodian The Superior Court Judges Retirement
Fund the Solicitors General Retirement Fund and the Land Title Guaranty
Fund for which the State Treasury acts as custodian are reported as Public
Trust Funds in the audit of the accounts of the Superior Courts of Georgia
OTHER FUNDS HANDLED BY THE TREASURY reported in sepa
rate audits are
Sinking Fund
Treasury Operating Account
Judicial and Legislative Account
Housing Director
Art Commission
Georgia Livestock Development Committee
Municipal Taxation Committee
Oil and Gas Commission
Properties Commission
CURRENT FUNDED REVENUE
Revenue receipts funded into the State Treasury by the various revenue
collecting units in the fiscal year ended June 30 1954 amounted to
22543968366
These receipts are compared with those of the two previous fiscal periods
as follows
YEAR ENDED JUNE 30th
1954 1953 1952
Revenue Receipts 22543968366 21878693146 2288765992225
STATE TREASURY
ALLOTMENTS TO SPENDING UNITS
The 22543968366 revenue receipts together with cash balance of
4235636606 in the General Fund at the beginning of the fiscal year made
a total of 26779604972 available
From these available funds 22495951718 was allotted through budget
approvals to the several departments of the State for operating costs in the
fiscal year and 4283653254 remained as a cash balance in the General
Fund on June 30 1954 available to apply to budget approvals
The 22495951718 allotted to the various spending units in the year
ended June 30 1954 compares with 22828640520 allotments for the
previous fiscal year ended June 30 1953 and 21711030641 allotted two
years ago
REVENUE COLLECTIONS
Collections by the Treasury as a revenuecollecting agency in the year
ended June 30 1954 amounted to 60070192 and consisted of 130200
dividends on investments 54000000 W A Railroad rentals 3500000
Henry Grady Hotel ground rents and 2439992 from bond deposit fees
sales and other sources
PRIVATE TRUST FUNDS
Private Trust Funds held June 30 1954 were 222349 Federal Grants
to the Department of Education 32515505 Federal Civil Defense Funds
1982457 U S Income Tax Withholdings 4087194 Superior Court
Judges Retirement Fund 3298579 Solicitors General Retirement Fund
194933194 Teacher Retirement System deposits 6357960 Bureau of
Safety Responsibility Fund 780003 Land Title Registration Fund and
1621472321 for undrawn 1954 budget allotments making a total of
1870149562
GENERAL
Books and records of the Treasury Department were found in excellent
condition all receipts disclosed by examination 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 Auditors office during
this examination and throughout the year
26 STATE TREASURY TREASURY FUNDING AND CUSTODY ACCOUN ANALYSIS OF REVENUE COLLECTION TRANSF YEAR ENDED JUNE 30 1954 COLLECTING UNIT Agriculture Department of TS ERS From Collecting Unit 98119121 98 87616 6 134 890 83 180 91 417 671 37 179 50 5000 23 630 5S 33 960 99 153 571 61 200 00 35 551 13 53 357 72 129 042 25 182 430 50 216 075 265 00 341 788 04 600 701 92 177 143 94
Banking Department of
Comptroller General Forestry Commission
Game and Fish Commission
Governor
Entomology Department of
Judicial Supreme Court 7 417 92 13 907 04 2 305 62
Court of Appeals
Library
Labor Dept ofEmployment Security Agcy Milk Control Board
Oil and Gas Commission
Properties Commission
Public Health Dept of
Public Safety Dept of
Public Service Commission
Revenue Dept of Less Tax Refunds 219 417 803 09 334253809
Secretary of State
State Treasury Dividends on StockBond Custody Fees 1 302 00 5 050 00 35 000 00 540 000 00 368 58 100 709 84 240 00 150 00 7 500 00 3 755 50 6 600 00 2500
Henry Grady Hotel Ground Rent
W A Railroad Rentals
Telephone Pay Stations
Jekyll Island Authority Rents
Sales Waste Sales Public LandDawson County
Sales Public LandHarris County Sales Public LandWhitfield County
Sales Timber from Tract of Land in Habersham County
Sales 440 Shares of StockSouthern Atlantic Tel Co Miscellaneous Conscience Fund
Workmens Compensation Board of

Net Revenue Receipts to State Treasury 225 439 683 66

27
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR ENDED JUNE 30 1954
SPENDING UNITS
Agriculture Dept of
Operations
Farmers Market Develop
Alcoholism Commis on
Art Commission
Audits Dept of
Banking Dept of
Capitol Square Imp Com
Citizens Council
Commerce Dept of
Comptroller General
Confederate Pensions Dept of
Operations
Pensions
Conservation
Forestry Commission
Game and Fish Commission
Geology Dept of
Oil and Gas Commission
Parks Dept of
Corrections Dept of
Board Office
Prisons
Education
DeDartment ofOperations
Dept ofCapital Outlay
Medical Ed Board
Teacher Retirement System
University System
Entomology Dept of
Executive Dept
Operations
Mansion Allowance
Contingent Fund
Georgia Livestock Dev Com
Highway Dept of Ga
General Operations
Maintenance of Roads
Matching Federal Aid
Grants to Counties
Grants to CountiesSpecial
Historical Commission
Budget
Balancing
Appropriation Adj ustments
1 800 000 00
250 000 00
200 000 00
145 000 00
135 000 00
866 000 00
25 000 00
275 000 00
275 000 00

15 000 00
400 000 00
1 900 000 00
850 000 00
135 000 00
6 000 00
350 000 00
115 000 00
1 250 000 00
82 800 000 00
12 500 000 00
25 000 00
5 300 000 00
12 233 000 00
200 000 00
125 000 00
12 000 00
5 000 00
24 010 636 94
10 000 000 00
13 260 893 00
4 817 013 03
4 500 000 00
100 000 00
12 70419
28 697 73
22 46111
300 00
3 700 00
8 596 35
262 228 00
1 500 00
15150 00
5 973 79
1 274 34
73 668 00
Total
Allotment
1 787 295 81
278 697 73
177 538 89
300 00
141 300 00
126 403 65
1128 228 00
23 500 00
259 850 00
269 026 21
13 725 66
326 332 00
500 00 1 813 500 00
51 000 00
6 041 76
781 26
14 177 47
6 496 40
43 000 00
799 000 00
128 958 24
5 218 74
335 822 53
108 503 60
1 207 000 00
2 146 295 40 80 653 704 60
2 000 000 00
14 500 00
343 682 85
1 074 433 96
48 833 09
19 549 74
720 00
19 700 00
15 000 00
14 500 000 00
39 500 00
4 956 31715
13 307 433 96
15116691
105 450 26
11 280 00
24 700 00
15 000 00
1 440 638 22 22 569 998 72
600 000 00
795 653 58
289 020 78
270 000 00
6 000 00
940000000
12 465 239 42
4 527 992 25
4 230 000 00
94 000 00I
28
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR ENDED JUNE 30 1954
SPENDING UNITS Contd Appropriation
Judicial
Supreme Court 20000000
Court of Appeals 20000000
Superior Courts 50000000
LibraryCourt Reports 15 00000
Judicial Council 500000
Labor Dept of
General Operations 10500000
Employment Security Oper 6500000
Law Dept of 20000000
Legislative
General Assembly 750000 00
Library
General Operations 27 75000
Milk Control Board 12500000
Municipal Taxation Com
Pardons and Paroles Board of 20000000
Pharmacy Board of 4000000
Public Bldgs and Grounds
Operations 12500000
Special Repairs 3500000
Public Defense Dept of
Operations 34500000
Civil Defense 20000000
Public Health Dept of
Operations 405000000
Operations T B Sanitorium 320000000
Benefits 40000000
Local T B Sanatoria 20000000
Gen State Hospital 150000000
Hospital Program 250000000
Public Safety Dept of 260000000
Public Service Commission 27500000
Public Welfare Dept of
OperationsState Dept 48000000
OperationsCounty Depts 125000000
Benefits 15 80000000
OperationsState Insts 9 50000000
Bldgs Eqp Insts 100000000
Purchases Supv of 12500000
Revenue Dept of 375000000
Budget
Balancing
Adjustments
Total
Allotment
18 000 00
4 000 00
19 968 35
38103 12
3 463 55
218 000 00
204 000 00
519 968 35
5310312
1 536 45
14 418 78 90 581 22
12542199 6042199
2 977 60 197 022 40
45 000 00 705 000 00
4 512 69 32 262 69
9 25938 134 259 38
500000 500000
12182 69 187 817 31
8 392 71 31 607 29
25 699 61 99 300 39
2100 00 32 900 00
322 679 77 667 679 77
18138 00 181 862 00
24300000 3 807000 00
113 94535 3086054 65
24 00000 376 00000
72000 00 128 00000
90000 00 1 410000 00
150000 00 2 35000000
120 654 54 2 479345 46
17 87000 25713000
28 855 71 451144 29
96 89305 1153106 95
94800000 14 852000 00
570 000 00 8 930 000 00
60000 00 940000 00
23 904 50 101095 50
148 928 37 3 898 928 37
29
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF APPROPRIATION ALLOTMENTS
YEAR ENDED JUNE 30 1954
Budget
Balancing Total
SPENDING UNITSContd Appropriation Adjustments Allotment
Secretary of State
Examining Boards
Archives and History
Housing and Safekeeping Rec
Other Operations
State Housing Authority
State Ports Authority
State Treasury
Operations
Bond Commrs Office
Veterans Service Office
Workmens Comp Board of
17500000
4500000
2000000
225 00000
1000000

5000000
1000000
79000000
19000000
Total Appropriations23016329297
Total Adjustments
Total Allotments
1070000
1580000
120000
13 50000
580000
185 70000
60 80000
18 80000
211 50000
420000
167344 167344
300000
60000
47 40000
1207731
4700000
9 40000
742 60000
177 922 69
5 203 77579
224959 5171830
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF PAYMENTS TO COUNTIES FROM EARNINGS ON
FEDERAL LANDS
YEAR ENDED JUNE 30 1954
NATIONAL FOREST RESERVE FUND
50 of earnings of National Forest Area in Georgia onehalf each to the
county authority and to the County Board of Education at 01837393970
per acre
Net
Forest
Area To To Total
COUNTY Acres Schools County Payment
Banks 446 4097 4098 8195
Catoosa 6 55 55 110
Chattooga 12537 115177 115177 230354
Dawson 5249 48223 48222 96445
Fannin 95547 877787 877788 1755575
Floyd 6491 59633 59632 119265
Gilmer 23483 215737 215738 431475
Gordon 6941 63767 63767 127534
Habersham 42354 389105 389105 778210
Hall 2 19 18 37
Jones 4592 42186 42187 84373
Lumpkin 57005 523703 523703 1047406
Murray 35472 325880 325880 651760
Rabun 141503 1299983 1299984 2599967
Stephens 21654 198935 198934 397869
Towns 53738 493689 493690 987379
Union 89008 817714 817714 1635428
Walker 15432 141774 141773 283547
White 40956 376262 376261 752523
Whitfleld 11084 101828 101829 203657
Totals 663500 6095554 60955 55121 91109
NATIONAL FLOOD CONTROL FUND
75 of receipts from Flood Control lands onehalf each to the county
authority and to the County Board of Education
To To Total
COUNTY Schools County Payment
Bartow 368975 368975 737950
Cherokee 481151 481151 962302
Cobb 11887 11888 23775
Columbia 9000 9000 18000
Lincoln 8850 8850 17700
8 798 63 8 798 64 17 597 2731
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF SPENDING UNITS ALLOTMENT BALANCES
YEAR ENDED JUNE 30 1954
Balances
June 30
SPENDING UNIT 1953
Alcoholism Commission on 10957877
Art Commission
Confederate Pensions Dept of 3239000
Conservation
Jekyll Island 22814882
Oil and Gas Commission 2683
Parks Dept of 10000000
Parks White County Indian Springs and
Allatoona 469026
Corrections Dept ofPrisons
Education Dept of
Operations 632386378
Capital Outlay 786367444
Executive Department
Operations 790723
Contingent Fund i 681 85
Georgia Livestock Develop Com
Highway Department
Matching Federal Aid 778833441
Judicial
Supreme Court 459943
Court of Appeals 1341551
Superior Courts 4 12498
LibraryCourt Reports 9 50511
Labor Dept of Emp Sec Agcy 6326604
Legislative General Assembly 238675
Library
Municipal Taxation
Public Buildings and Grounds
Operations 855584
Special Repairs 39 45146
Public Health Dept of
OperationsT B Sanatorium 62600000
General State Hospital 804 713 62
OperationsHospital Program 1 846 946 49
Public Welfare Dept of
Buildings and EquipmentInstitutions 381 821 92
State Ports Authority 1 96625
State Treasury
Principal of Public Debt 3750500
Interest on Public Debt 5 000 00
Principal W A Warrants 100000
June 30
1954
11719
28 675 00
6 964 23
3394037 89
3 586 234 66
10 872 98
4 258 29
12 699 05
6123 234 72
3 968 70
28 133 70
19 791 04
15 912 54
181 858 26
3 184 00
5 000 00
10 953 67
55 027 42
209 000 00
1 261 303 93
927 767 70
283 223 24
37 505 00
5 000 00
26 310 554 79 16 214 723 2132
STATE TREASURY

TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF CASH BALANCES
YEAR ENDED JUNE 30 1954
BANK Secured by Depository Bonds
AbbevilleAbbeville State Bank
AcworthBank of Acworth
AdairsvilleBank of Adairsville
AdelAdel Banking Co
Farmers Merchants Bank
AileyMontgomery County Bank
AlamoWheeler Co State Bank
AlapahaBank of Alapaha
AlbanyCitizens Southern Bank
Bank of Albany
First State Bank
AlmaAlma Exchange Bank
Citizens State Bank
AllentownFour County Bank
AmericusBank of Commerce
Citizens Bank of Americus
ArlingtonBostwick Banking Co
AshburnAshburn Bank
Citizens Bank of Ashburn
AthensCitizens Southern National Bank
Hubert State Bank
National Bank of Athens
AtlantaCitizens Southern National Bank
Citizens Southern National Bank
Federal Civil Defense Account
Citz Sou Natl BankMitchell St
Citz Sou Natl BankMoreland Ave
Citz Sou Natl BankNorthwest Br
First National Bank 15 368 95645
Less U S Govt Ck
Dep 63054
Receipt 16 7954 73500000
Deposit
Balance
40
27
40
67
45
58
67
60
100
148
94
49
27
40
78
101
40
46
40
100
52
128
848
500 00
000 00
500 00
500 00
000 00
500 00
500 00
000 00
000 00
500 00
40469
343 49
000 00
568 51
807 99
500 00
500 00
15112
500 00
000 00
000 00
916 88
207 82
325 155 05
156 667 21
45 000 00
90 000 00
14 633 956 45
First National Bank
Custodian Teh Ret System 199433194
Voc Rehab Funds 222349
First National BankWest End Branch 13110 65
Fulton National Bank 1177202605
Fulton National Bank
Withholding Tax Account 19 824 57
Superior Court Judges Retirement Fund 40 871 94
Solicitors General Retirement Fund 32 985 79
Bureau of Safety Respon 6256760
Fulton National BankCandler Bldg 63 060 55
Fulton National BankPeachtree Road 89 991 3233
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF CASH BALANCES
YEAR ENDED JUNE 30 1954
Deposit
Balance

BANK Secured by Depository Bonds Continued
AtlantaTrust Co of Georgia 160929317
Bank of Georgia 22500000
Citizens Southern Buckhead Bank 5000000
Citizens Trust Co 9 00000
East Atlanta Bank 25970200
Georgia Savings Bank Trust Co 5000000
Peoples Bank 5400000
Southside Atlanta Bank 54 000 00
AugustaCitizens Southern National Bank 15000000
Ga R R Bank Trust Co 79311667
First National Bank Trust Co 297 000 00
AustellAustell Bank 1600000
Avondale EstatesCitizens Bank of DeKalb 7500000
BainbridgeCitizens Bank Trust Co 16200000
First State National Bank 107 438 84
BallgroundCitizens Bank of Ballground 5847000
BarnesvilleFirst National Bank 3126786
BaxleyBaxley State Bank 50094 84
BlackshearBlackshear Bank 40 921 06
Peoples Bank 49 727 06
BlairsvilleUnion County Bank 4500000
BlakelyBank of Early 27 000 00
Blue RidgeFannin County Bank 4500000
BostonPeoples Banking Co 2700000
BowdonCommercial Bank 6300000
BraseltonBraselton Banking Co 40 50000
BremenCommercial Exchange Bank 3150000
BrookhavenDeKalb National Bank 3150000
BrunswickAmerican Natl Bank 94 909 01
National Bank of Brunswick 8111679
BuchananHaralson County Bank 5966595
Buena VistaBuena Vista Loan Savings Bank 6538411
BufordBuford Commercial Bank 10800000
ButlerCitizens State Bank 8958718
ByromvilleBank of Byromville 2700000
CairoCairo Banking Co 5088505
Citizens Bank 10000000
CalhounCalhoun National Bank 9458983
CamillaBank of Camilla 11891660
Planters Citizens Bank 9298077
CantonBank of Canton 45 446 34
Etowah Bank 40 500 00
CarrolltonPeoples Bank 9796672
West Georgia National Bank 108 000 00
CartersvilleCartersville Bank 8998318
First National Bank 8090377
34
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF CASH BALANCES
YEAR ENDED JUNE 30 1954
BANK Secured by Depository Bonds Continued
CedartownCommercial National Bank
Liberty National Bank
ChatsworthCohutta Banking Co
ChickamaugaBank of Chickamauga
ChipleyFarmers Merchants Bank
ClarkesvilleHabersham Bank
ClaxtonClaxtonBank
Tippins Banking Co
ClevelandPeoples Bank
CochranCook Banking Co
State Bank of Cochran
College ParkBank of College Park
ColquittCitizens Bank
ColumbusColumbus Bank Trust Co
First National Bank
Fourth National Bank
First National Bank M M Bank Acct
ComerMerchants Farmers Bank
CommerceFirst National Bank
Northeastern Banking Co
ConcordConcord Banking Co
ConyersBank of Rockdale
CoolidgeFarmers Merchants Bank
CordeleFirst State Bank
CorneliaCornelia Bank
First National Bank
CovingtonBank of Covington Trust Co
CrawfordCommercial Bank
Crawf ordvillePeoples Bank
CummingBank of Cumming
CuthbertCitizens Bank
DahlonegaBank of Dahlonega
DallasFirst National Bank
DaltonBank of Dalton
First National Bank
Hardwick Bank Trust Co
DanielsvilleBank of Danielsville
DawsonBank of Dawson
Bank of Terrell
DawsonvilleDawson County Bank
DecaturFirst National Bank of Atlanta
Fulton National Bank
Glenwood National Bank
DoerunToney Bros Bank
DonaldsonvilleCommercial State Bank
Merchants Farmers Bank
Deposit
Balance
99 077 09
80 000 00
64 958 52
45 000 00
49 953 40
27 000 00
45 000 00
34 964 16
54 500 00
109 800 77
50 629 46
18 000 00
40 461 80
162 000 00
107 918 74
224 000 00
108 000 00
32 000 00
36 000 00
27 000 00
27 000 00
240 000 00
27 000 00
51 618 35
49 469 25
35 955 38
30 000 00
30 000 00
30 000 00
45 000 00
104 501 94
45 000 00
63 990 39
50 000 00
64 548 08
64 984 79
50 369 23
20 357 00
65 098 44
25 000 00
219199 33
151 691 37
22 500 00
35 000 00
53 956 78
70 263 4635
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF CASH BALANCES
YEAR ENDED JUNE 30 1954
BANK Secured by Depository Bonds Continued
DouglasCoffee County Bank
Farmers Bank
DouglasvilleCommercial Bank
DublinCitizens Southern Bank
Farmers Merchants Bank
DudleyBank of Dudley
DuluthBank of Duluth
EastmanBank of Eastman
Citizens Clearing Bank
East PointBank of Fulton County
Citizens Southern Bank
EatontonFarmers Merchants Bank
Peoples Bank
EdisonBank of Edison
ElbertonFirst National Bank
Granite City Bank
EllavilleBank of Ellaville
EllijayBank of Ellijay
Emory UniversityCitizens Southern Emory Bank
FayettevilleFarmers Merchants Bank
FinleysonBank of Finleyson
FitzgeraldFirst State Bank
National Bank of Fitzgerald
ForsythCitizens Bank
Farmers Bank
Monroe County Bank
Fort GainesFort Gaines Banking Co
Fort ValleyBank of Fort Valley
FranklinBank of Heard County
GainesvilleCitizens Bank
First National Bank
Gainesville National Bank
GlennvilleCitizens Bank
Glennville Bank
GordonGordon Bank
GrayBank of Gray
GreensboroCitizens Bank
Bank of Greensboro
GreenvilleGreenville Banking Co
GriffinCommercial Bank Trust Co
State Bank
HaddockJones County Bank
HahiraCitizens Bank
HapevilleCitizens BankL
HarlemBank of Columbia County
flartwellCitizens Banking Co
Deposit
Balance
180 000 00
130 000 00
86 44813
75 000 00
119 533 86
74 997 89
24 000 00
35 647 05
36 000 00
99 000 00
54 000 00
68 323 40
49 732 46
29 550 72
40 500 00
53 914 61
71 534 27
62 910 67
0 000 00
67 500 00
40 500 00
150 593 76
146 453 60
61 960 27
65 000 00
39 768 28
40 500 00
8100000
4 342 92
63 000 00
63 000 00
69 894 06
69 649 67
62 193 07
49 500 00
40 404 12
40 500 00
71 056 92
43 052 67
118 940 38
125 000 00
45 000 00
26 900 00
27 000 00
63 000 00
45 342 49w
36
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF CASH BALANCES
YEAR ENDED JUNE 30 1954
Deposit
BANK Secured by Depository Bonds Continued Balance
HawkinsvillePlanters Bank 12500000
Pulaski Banking Co 3995000
HazlehurstBank of Hazlehurst 2050000
HiawasseeBank of Hiawassee 5014137
HinesvilleHinesvllle Bank 5195143
HomervilleEmpire Banking Co 44781 55
jasperJasper Banking Co 5400000
JeffersonFirst National Bank 4283519
jesupAmerican National Bank 4099433
Wayne State Bank 5000000
JonesboroBank of Jonesboro 6734333
KingslandState Bank of Kingsland 11873483
LafayetteBank of Lafayette 6292114
LaGrangeCitizens Southern Bank 15000029
LaGrange Banking Co 9900000
LavoniaNortheast Georgia Bank 4444158
LawrencevilleBrand Banking Co 7698388
First National Bank 4358658
LeesburgState Bank of Leesburg 4135712
LenoxBank of Lenox 4500000
LexingtonCitizens Banking Co 4500000
LincolntonFarmers State Bank 4950000
LithoniaPeoples Bank 5400000
Locust GroveFarmers Bank 27 000 00
LoganvilleBank of Loganville 4500000
LouisvilleFirst National Bank 4450000
Lumber CityBank of Lumber City 4500000
LumpkinFarmers State Bank 3250618
LuthersvilleLuthersville Banking Co 3150000
LyonsPeoples Bank 2700000
MaconCity Bank Trust Co 16200000
Citizens Southern National Bank 20000000
First National Bank Trust Co 26319312
MadisonBank of Madison 8500000
First National Bank 7457122
ManchesterBank of Manchester 10747012
Farmers Merchants Bank 4050000
MansfieldBank of Mansfield 5850000
MariettaCobb Exchange Bank 7650000
First National Bank 13093130
MarshallvilleGeorgia Banking Co 2500000
McDonoughFirst National Bank 11838393
McRaeMerchants Citizens Bank 7650000
Meigs Bank of Meigs 4095000
MetterMetter Banking Co 5109192
MidvilleBank of Midville 360000037
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF CASH BALANCES
YEAR ENDED JUNE 30 1954
BANK Secured by Depository Bonds Continued
MilanBank of Milan
MilledgevilleExchange Bank
Merchants Farmers Bank
Milledgeville Banking Co
MolenaBank of Molena
MonroeFarmers Bank
National Bank of Monroe
MontezumaCitizens National Bank
Montezuma Banking Co
MonticelloFarmers National Bank
First National Bank
MoultrieMoultrie Banking Co
Moultrie National Bank
Mount VernonMount Vernon Bank
NashvilleCitizens Bank
Union Banking Co
NewingtonBank of Newington
NewnanFirst National Bank
Manufacturers National Bank
NewtonBaker County Bank
NichollsNicholls State Bank
NorcrossBank of Norcross
OchlochneeBank of Ochlochnee
OcillaFirst State Bank
OglethorpeBank of Oglethorpe
PattersonPatterson Bank
PearsonCitizens Exchange Bank
PelhamFarmers Bank
Pelham Banking Co
PembrokePembroke State Bank
PerryPerry Loan Savings Bank
PinehurstBank of Pinehurst
QuitmanBank of Quitman
Citizens National Bank
ReidsvilleTattnall Bank
RentzRentz Banking Co
ReynoldsCitizens State Bank
RhineWilliams Banking Co
RichlandRichland Banking Co
RinggoldBank of Ringgold
RobertaCrawford County Bank
RochelleRochelle State Bank
RockmartRockmart Bank
RomeFirst National Bank
National City Bank
Rome Bank Trust Co
Deposit
Balance
40 500 00
88 284 50
44 50000
63000 00
2700000
44 261 55
4641630
5400000
13500000
27000 00
49 97418
73 21814
8049433
76 500 90
43077 42
65 913 50
1800000
180 00000
228 77943
26 998 27
22 500 00
3600000
31 50000
109 90546
76 99338
40 50000
70 952 75
85 50000
11500000
39 838 29
59 75400
4000000
48 636 46
43 968 70
63 790 83
40 50000
45 500 00
27 00000
44 500 00
2700000
53 771 59
2700000
40 90000
220 551 58
107 94533
247 722 9838
H
STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF CASH BALANCES
YEAR ENDED JUNE 30 1954
BANK Secured by Depository Bonds Continued
RoswellRoswell Bank
RoystonTriCounty Bank
RutledgeBank of Rutledge
SandersvilleGeo D Warthen National Bank
Saint Simons IslandSaint Simons State Bank
SardisBank of Sardis
SasserBank of Sasser
SavannahAtlantic Savings Trust Co
Carter Savings Bank
Citizens Southern National Bank
Georgia State Savings Bank
Liberty National Bank Trust Co
Savannah Bank Trust Co
SenoiaFarmers Merchants Bank
Shady DaleCitizens Bank
SharonBank of Sharon
ShellmanFirst National Bank
Smyrn aBank of Smyrna
Social CircleSocial Circle Bank
SopertonBank of Soperton
SpartaBank of Hancock County
StatesboroBulloch County Bank
SummervilleFarmers Merchants Bank
SwainsboroCentral Bank
Citizens Bank
SylvaniaBank of Screven County
Farmers Merchants Bank
SylvesterSylvester Banking Co
Bank of Worth County
TalbottonPeoples Bank
TallapoosaWest Georgia Bank
TaylorsvilleBank of Taylorsville
TempleBank of Temple
TennilleTennille Banking Co
ThomastonBank of Upson
Citizens Southern Bank
ThomasvilleBank of Thomas County
Commercial Bank
Thomson Bank of Thomson
First National Bank
TiftonBank of Tifton
Citizens Bank
Farmers Bank
TignallBank of Tignall
ToccoaBank of Toccoa
Citizens Bank
Deposit
Balance
2250000
40 50000
79 50000
76 50000
27 00000
40 500 00
27000 00
21600000
13 500 00
500 00000
135000 00
16200000
773 309 56
2700000
27 000 00
40 50000
5400000
18000 00
40 50000
72 000 00
10000000
40 91700
73 222 24
9816210
99000 00
49 918 00
4500000
8011616
89 989 45
76 500 00
27 00000
40 50000
2700000
67 500 00
54 000 00
107 916 27
266 561 61
161 64444
5000000
60 000 00
74 21015
49 720 67
42 957 59
27000 00
2735031
28 64646STATE TREASURY
TREASURY FUNDING AND CUSTODY ACCOUNTS
ANALYSIS OF CASH BALANCES
39
YEAR ENDED JUNE 30 1954
BANK Secured by Depository Bonds Continued
ToomsboroWilkinson County Bank
TuckerBank of Tucker
Twin CityDurden Banking Co
UnadillaExchange Bank
Union PointBank of Union Point
Farmers Bank
ValdostaCitizens Southern National Bank
First National Bank
First State Bank
VidaliaDarby Banking Co
Vidalia Banking Co
ViennaCitizens Bank
Villa RicaBank of Villa Rica
WadleyBank of Wadley
Warner RobinsCitizens State Bank
WarrentonCitizens Bank
WashingtonFarmers Merchants Bank
Washington Loan Banking Co
Way crossCommercial Bank
First National Bank
WaynesboroBank of Waynesboro
First National Bank
West PointFirst National Bank
WillacoocheePeoples Bank
WinderBank of Barrow
Peoples Bank
WoodbineCamden County State Bank
WoodburyWoodbury Banking Co
WoodlandWoodland Bank
WoodstockBank of Woodstock
WrightsvilleBank of Wrightsville
Exchange Bank
ZebulonBank of Zebulon
Deposit
Balance
27
22
40
50
54
64
183
88
99
76
60
60
45
53
54
20
67
249
161
250
94
85
81
27
65
43
48
58
12
75
85
58
54
00000
50000
50000
00000
50000
50000
16270
909 55
00000
527 64
00000
829 64
00000
86504
00000
50000
50000
83387
658 09
138 75
481 81
048 53
00000
00000
00000
00000
859 88
945 86
884 78
00000
50000
50000
00000
59 917 511 34
Cash and Checks in Drawer5050482
Currency in Vault6900000 11950482
Checks for Deposit See Trust Co of Ga deposit 7154 150000000
U S Bonds Par Value 135000
Bureau of Safety Responsibility Account 101200
Total Treasury and Custody Accounts615380281641
BUDGET FUNDS
RECEIPTS AND PAYMENTS
OF
SPENDING AGENCIES42
ALL STATE SPENDING UNITS
RECEIPTS 1954 1953
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriations 23016329297 20887217586
Budget Balancing Adjustments Lapses 5203 775 79 19 414 229 34
Total Appropriations 224 959 51718 228 286405 20
Revenues Retained for Operations
Taxes 489589760 470621444
Grants U S Government 7102300764 6983637797
Grants Counties and Cities 366665162 307190640
Donations 211514200 101093963
Rents on Investment Properties 4 65300 4 712 82
Earnings from Services 17 201 60537 15 643 30047
Transfers from Public Trust Funds 112 620 35 103 493 64
Total Revenues Retained 9901957758 9437694537
Total Income Receipts 32397909476 32266335057
NONINCOME
Public Trust Funds
Unemployment Compensation Tax 1740373803 1663739412
U S Treas Interest on Comp Tax Fund 3 260 754 71 2 90744644
Gifts Contributions 1282903650 1156633368
Income 192222340 137289984
Transfers to Budget Funds 11262035 10349364
Investments 35279449 101648151
Total Public Trust Funds Receipts 35 655 926 78 33 397 061 95
Private Trust Funds 1385290972 1517915508
State Revenue Collections Unfunded 98 09147 35 439 84
Total NonIncome Receipts 4960692797 4854077719
CASH BALANCES JULY 1st
Budget Funds 7184428260 7191613217
Public Trust Funds 13428623990 12435584012
Private Trust Funds 106654422 377967193
State Revenue Collections Unfunded 99253 61 134 693 45
SinkingFunds 3860500 3860500
Total Cash Balances 20733492533 20022494267
Totals 58092094806 5714290704343
ALL STATE SPENDING UNITS
PAYMENTS 1954
EXPENSE
Personal Services 5519399709
Travel 308025069
Supplies Materials 1595169896
Communication 1 063 33020
Heat Light Power Water 132757464
Publications Printing 157662572
Repairs 211817394
Rents 556955680
Insurance 10004085
Indemnities 21402331
Pensions Benefits 6840789298
Grants to Civil Divisions 11858428089
Equipment 253788169
Miscellaneous 6155799
Total Expense Payments 27566376977
1953
E 53375
3157
15 524
1 034
1183
1 581
1 373
7 143
133
168
62 028
107 020
3 062
1
914 40
146 37
774 71
244 08
785 65
049 29
681 03
624 59
90185
254 40
535 83
309 62
032 34
535 65
OUTLAYS
Lands Improvements
Personal Services 631172533
Travel 58800290
Supplies Materials 519437563
Communication 17 693 40
Heat Light Power Water 1381332
Publications Printing 88543
Repairs 64130822
Rents 5108565
Insurance 642742
Pensions Benefits 34235856
Contracts 3923493484
Miscellaneous 96294948
Equipment 493480575
Total Outlay Payments 58 300 365 93
256 785 718 51
6 290 083 97
580 074 65
3 984 751 28
14 927 30
3 443 49
1 484 28
400107 61
42 61113
367 23
249 899 75
48153 278 42
798 96511
5 429 487 41
65 949 481 63
NONCOST
Public Trust Funds
Investments 1186804068 1281844121
Expense Objects of Trust 1607616 3076562
Pensions Benefits 1964941379 1061745534
Total Public Trust Funds 3153353063 234666621744
ALL STATE SPENDING UNITS
PAYMENTSContinued 1954 1953
NONCOSTContinued
Private Trust Funds 1353862163 1789228279
State Fixed Debt 100000
Total NonCost Payments 4507315226 4135894496
CASH BALANCES JUNE 30th
Budget Funds 6185924166 7184428260
Public Trust Funds 13840863605 13428623990
Private Trust Funds 138083231 106654422
State Revenue Collections Unfunded 197 345 08 99253 61
Sinking Fund 3760500 3860500
Total Cash Balances 20188366010 20733492533
Totals 58092094806 5714290704345
FEDERAL INCOME TAX
ALL STATE UNITSMM
46
ALL STATE UNITS
FEDERAL INCOME TAX
RECEIPTS 1954 1953
NONINCOME
Private Trust Funds
Federal Tax Withheld
Departments Institutions 327029083 325155088
University System 167468413 164199624
4 944 974 96 4 893 54712
CASH BALANCES JULY 1st
Private Trust Funds
Departments Institutions 3594432 3058414
University System 6804699 5784652
10399131 8843066
5 048 966 27 4 981 977 78
PAYMENTS
NONCOST
Private Trust Funds
Federal Tax to U S Government
Departments Institutions 328425070 324619070
University System 167940652 163179577
4 963 657 22 4 877 986 47
CASH BALANCES JUNE 30th
Private Trust Funds
Departments Institutions 2198445 3594432
University System 6332460 6804699
8530905 10399131
5 048 966 27 4 981 977 78
H
47
ANALYSIS
BY STATE UNITS
UNITED STATES INCOME TAX ACCOUNTS
Cash Cash
Balance Receipts Payments Balance
July 1 With ToU S June 30
State Unit 1953 holdings Gov 1954
Agriculture Dept of 80 087 48 80 087 48
Alcoholism Commission 5 541 80 5 541 80
Audits Dept of 16 870 60 16 870 60
Banking Dept of 88360 9 382 64 9 487 44 77880
Cap Sq Imp Com 4 340 34 4 340 34
Citizens Council 1 884 00 1 884 00
Commerce Dept of 6116 00 6116 00
Comptroller General 18 499 70 18 499 70
Confederate Pensions 1 378 80 1 378 80
Corrections Dept of 43193 51 43193 51
Education Dept of 123176 00 123176 00
School for the Deaf 24 874 70 24 874 70
Acad for the Blind 15 84310 15 843 10
No Ga Voc School 16 286 30 16 286 30
So Ga Voc School 10 516 80 10 516 80
Employees Ret System 4 997 90 4 997 90
Entomology Dept of 8 887 50 8 887 50
Forestry Commission 98 21512 98 21512
Game and Fish Com 23144 65 23144 65
Geology Dept of 5 505 60 5 505 60
Governors Office 13 918 95 13 918 95
Highway Dept 712 376 45 712 376 45
Historical Com 3424 40 3424 40
Jekyll Island Committee 72704 4 074 62 3 863 68 937 98
Judicial System
Supreme Court 17810 833 80 80050 211 40
Court of Appeals 28400 1 067 00 1 091 80 259 20
Library State 271100 271100
Labor Dept of
Administration 8 734 40 8 734 40
Employ Security Agcy r 267 050 50 267 050 50
Law Dept of 21 875 59 21 875 59
Medical Ed Bd 49200 492 00
Milk Control Board 5 401 78 5 401 78
Pardons and Paroles Bd Of 10 674 38 10 674 38
Parks Dept of 21 731 63 21 736 63 500
Personnel Board 12 718 80 12 718 80
Pharmacy Board of 2 928 00 2 928 00
Public Defense Dept of 12 371 05 12 371 05
Civil Defense 8 946 30 302 267 93 8 946 30 302 267 93
Public Health Dept of
Battey State Hospital 139 682 24 139 682 24
48
ANALYSIS
BY STATE UNITS
UNITED STATES INCOME TAX ACCOUNTS
State Unit
Cash
Balance
July 1
1953
Receipts
With
holdings
Payments
ToU S
Goy
Cash
Balance
June 30
1954
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 f or Ment Defec
Trg Sch for Boys
Trg Sch for Col Boys
Milledgeville State Hosp
Factory for the Blind
Purchases Supv of
Revenue Dept of
Secretary of State
State Treasury
Administration 605 07
Educ Vocational 20750
EducVoc Rehab 580546
Educ C S S Salaries 313790
General Assembly 1671920
Housing Authority 3620
CourtsSupreme 210232
CourtsCt of Ap 176393
CourtsSuperior 3152 30
Livestock Dev Com
Oil and Gas Com 3780
Ports Committee 30390
Teach Ret System
Veterans Service Office
Warm Spgs Mem Com
Workmens Compensation
Board of1
TotalsDepartments
Institutions35 944 32
70 712 90
23 777 50
89 640 43
95400
6124 17
551 20
27 431 20
14 983 78
3 987 44
313 393 88
16 929 31
11 044 55
251 434 40
29 976 00
713102
7 965 10
67 724 37
36 558 40
16 956 57
416 40
27 731 06
22 259 81
44 757 01
6270
430 80
7 885 05
74 751 76
4 051 96
18 644 70
70 712 90
23 777 50
89 640 43
95400
6 124 17
551 20
27 431 20
14 983 78
3 987 44
313 393 88
16 929 31
11 044 55
251 434 40
29 976 00
7 159 29
7 867 00
68 026 10
36 806 80
32136 02
42000
27 256 62
22 075 61
43 554 31
434 60
303 90
7 885 05
74 774 56
4 051 66
18 644 70
576 80
305 60
5 503 73
2 889 50
1 539 75
3260
2 576 76
1 94813
4 355 00
6270
3400
22 80
30
3 270 290 83 3 284 250 70 21 984 45ANALYSIS
BY STATE UNITS
UNITED STATES INCOME TAX ACCOUNTS
49
Cash Cash
Balance Receipts Payments Balance
July 1 With To U S June 30
State Unit 1953 holding Gov 1954
niversity System
Regents 10 425 80 10 425 80
Albany State Albany 24 918 85 24 955 11 36 26
Ga S W Col Americus 1103240 11 032 40
Agri Exten Athens 11 766 80 135 214 87 136 004 27 10 977 40
Univ of Ga Athens 55 361 09 403 686 27 406 663 90 52 383 46
Inst of Tech Atlanta 554 470 96 554 470 96
Univ of Ga Atlanta 114 294 59 11429459
Med Col of Ga Augusta 47 552 06 47 552 06
W Ga Col Carrollton 13 13116 13 131 16
Mid Ga Col Cochran 912 80 12 279 05 13 191 85
N Ga Col Dahlonega 30 555 33 30 555 33
So Ga Col Douglas 12 651 57 12 651 57
Ga Experiment Station
Experiments 48 998 24 48 998 24
Ft Valley State College
Ft Valley 1190 36 544 30 36 556 20
Ga State Col for Women
Milledgeville 68 741 00 68 741 00
Sav St Col Savannahs 560 41 369 75 41 364 15
Ga Teach College
Statesboro 49 407 60 49 407 60
A B College Tifton 12 669 70 12 669 70
C P Exp Sta Tifton 21 192 90 21 192 90
Val St Col Valdosta 25 547 73 25 547 73
Totals Univ System 68 046 99 167468413 167940652 63 324 60
Totals State Govt 10399131 4 944 974 96 4 963 657 22 85 309 05
51
RETIREMENT CONTRIBUTIONS
BY
ALL MEMBER STATE EMPLOYEESH
52
TEACHERS RETIREMENT SYSTEM CONTRIBUTIONS
BY ALL MEMBER STATE EMPLOYEES
RECEIPTS 1954 1953
NONINCOME
Private Trust Funds
Member Contributions Withheld
Departments Institutions 1149625 1196837 I
University System 56901686 52673259
58051311 53870096
CASH BALANCES JULY 1st
Private Trust Funds
Departments Institutions 0 0
University System 4530664 4063890 I
4530664 4063890 I
M
62581975 57933986
PAYMENTS
NONCOST
Private Trust Funds
To Teachers Retirement System
Departments Institutions 1149625 1196837
University System 56700694 52206485
578 503 19 534 033 22

CASH BALANCES JUNE 30th
Private Trust Funds
Departments Institutions 0 0
University System 4731656 4530664
4731656 4530664 I
62581975 57933986 I
ANALYSIS BY STATE UNITS
53
EMPLOYEES CONTRIBUTIONS TO TEACHERS RETIREMENT SYSTEM
State Unit
Education Dept of
Acad for the Blind
Teach Ret System
TotalsDepartments
Institutions
University System
Regents
Albany State College
Ga S W Col Americus
Agri Exten Athens
Univ of Ga Athens
Inst of Tech Atlanta
Univ of Ga Atlanta
Med Col of Ga Augusta
W Ga Col Carrollton
Mid Ga Col Cochran
N Ga Col Dahlonega
So Ga Col Douglas
Ga Experiment Station
Experiment
Ft Valley State Col
Ft Valley
Ga St Col for Women
Milledgeville
Sav St Col Savannah
Ga Teachers College
Statesboro
A B College Tifton
C P Exp Sta Tifton
Val St Col Valdosta
Cash Cash
Balance Receipts Payments Balance
July 1 With To T R June 30
1953 holdings System 1954
7 94912 7 94912
1 029 36 1 029 36
2 517 77 2 517 77
11 496 25 11 496 25
3 254 93 3 254 93
70167 10 454 43 11 196 78 40 68
3 815 08 3 815 08
6 326 90 76 052 64 76 066 78 6 312 76
20 699 67 146 383 46 145 594 77 21 488 36
17 172 57 138 435 01 136 051 46 19 556 12
33 60018 33 600 18
20 950 35 20 950 35
4 435 73 4 435 73
38919 4 416 96 4 80615
1101492 11 014 92
1664 4 134 51 4 151 15
17 834 87 17 834 87
14 905 69 14 905 69
21 642 61 21 642 61
17 906 01 17 906 01
17 340 44 17 340 44
5 03415 5 034 15
9 206 83 9 206 83
8 198 06 8 198 06
45 306 64 569 016 86 567 006 94 47 316 56
45 306 64 580 51311 578 50319 47 316 56
xvm
54
EMPLOYEES RETIREMENT SYSTEM CONTRIBUTIONS
BY ALL MEMBER STATE EMPLOYEES
RECEIPTS 1954 1953
NONINCOME
Private Trust Funds
Member Contributions Withheld
Departments Institutions 1 71213813 1 324 521 33
University System 416274 465913
1 716 300 87 1 329 180 46
CASH BALANCES JULY 1st
rivate Trust Funds
Departments Institutior
University System 21380 25882
Private Trust Funds
Departments Institutions 2128928 1706675
2150308 1732557
1 737 803 95 1 346 506 03
PAYMENTS

NONCOST
Private Trust Funds
To Employees Retirement System
Departments Institutions 170842641 132029880
University System 417924 470415

171260565 132500295
CASH BALANCES JUNE 30th
Private Trust Funds
Departments Institutions 2500100 2128928
University System 19730 21380 I
2519830 2150308 I
1 737 803 95 1 346 506 03 IANALYSIS BY STATE UNITS
55
EMPLOYEES CONTRIBUTIONS TO EMPLOYEES RETIREMENT SYSTEM
State Unit
Agriculture Dept of
Audits Dept of
Cap Sq Imp Com
Comptroller General
Corrections Dept of
Education Dept of
School for the Deaf
Acad for the Blind
No Ga Voc Sch
So Ga Voc Sch
EmployeesRet System
Entomology Dept of
Forestry Commission
General Assembly
Geology Dept of
Highway Dept
Judicial System
Supreme Court
Court of Appealsi
Library State
Labor Dept of
Administration
Employ Security Agcy
Law Dept of
Pardons and Paroles Bd of
Personnel Board
Public Defense Dept of
Public Health Dept of
Battey St Hospital
Public Safety Dept of
Public Service Com
Public Welfare Dept of
All Units
Purchases Sup v of
Revenue Dept of
Secretary of State
State TreasuryAdm
VeteransServ Office
Workmens Compensation
Board of
TotalsDepartments
Institutions21 289 28
Cash Cash
Balance Receipts Payments Balance
July 1 With ToE R June 30
1953 holding System 1954

28 811 05 28 802 75 830
5 801 00 5 801 00
2 674 40 2 674 40
1 771 30 1 771 30
3 527 30 3 527 30
71 731 40 71 731 40
12 389 40 12 389 40
6 42810 6 428 10
10 608 90 10 608 90
6 641 00 6 641 00
1 940 20 1 940 20
5198 90 5 198 90
20 207 95 20 207 95
1 036 50 1 036 50
1 622 20 1 622 20
513 324 10 513 324 10
489 80 489 80
1380 582 10 579 30 1660
363 40 363 40
3 260 60 3 260 60
114 299 01 114 299 01
5 310 05 5 310 05
2 960 00 2 960 00
4 517 10 4 517 10
5 972 90 5 972 90
121 66810 121 668 10
95 863 25 95 863 25
91 134 20 91 134 20
7 577 60 7 577 60
21 275 48 431167 52 427 466 90 24 97610
3 328 30 3 328 30
118 618 65 118 618 65
7 288 85 7 288 85
814 80 814 80
439 20 439 20
2 769 00 2 769 00
1 712 138 13 1 708 426 41 25 001 00
56
ANALYSIS BY STATE UNITS
EMPLOYEES CONTRIBUTIONS TO EMPLOYEES RETIREMENT SYSTEM
State Unit
University System
Albany State Col
Ga S W Col Americus
Univ of Ga Athens
Inst of Tech Atlanta
N Ga Col Dahlonega
So Ga Col Douglas
Ga Experiment Station
Experiment
Ga St Col for Women
Milledgeville
Sav St Col Savannah
A B College Tifton
C P Exp Sta Tifton
Val St Col Valdosta
Totals Univ Systems
Totals State Gov
Cash Cash
Balance Receipts Payments Balance
July 1 With To E R June 30
1953 holdings i System 1954
5 630 11858 11998 770
7085 7085
143 80 1 458 20 1 481 40 120 60
7630 1 093 10 1 085 00 8440
35600 35600
214 71 214 71
221 94
221 94
8040 8040
17700 17700
6000 6000
21120 211 20
10076 10076
21380 416274 4 179 24 19730
2150308 171630087 1 712 605 65 25198 30
2
57
DEPARTMENT OF
AGRICULTUREzww
58
DEPARTMENT OF AGRICULTURE
RECEIPTS 1954 1953
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation205000000 267500000
Budget Balancing Adj ustment 15 993 54
Revenues Retained
Earnings Development Services 1880116 2297535
Total Income Receipts208479470 269797535
NONINCOME
Private Trust Funds 226981 215327
State Revenue Collections Unfunded 27500
CASH BALANCE JULY 1st
Budget Funds 22938185 97734294

2 316 721 36 3 677 471 56
PAYMENTS
EXPENSE
Personal Services120994166 124207081
Travel 25707342 35585711
Supplies Materials 3167159 5106402
Communication 4487393 4826919
Heat Light Power Water 4032665 3361849
Publications 13563701 13416765
Repairs 1709904 1954895 1
Rents 1458462 792632 1
Insurance 258143 881311 I
Indemnities 5429708 5431592 I
Pensions Benefits 3972953 180006
Equipment 1501379 11985154
Miscellaneous 26 556 50 23917 61
Total Expense Payments1 889 386 25 2101 220 78
OUTLAYS
Lands Improvements
Contracts 345 657 26 1 344 715 66
NONCOST
Private Trust Funds 226981 215327 1
CASH BALANCES JUNE 30th
Budget Funds 7913304 229 381 85 I
Revenue Collections Unfunded 27500
3 316 721 36 3 677 471 56H
59
DEPARTMENT OF AGRICULTURE
CURRENT BALANCE SHEET
JUNE 30 1954
ASSETS
Cash on Hand and in Banks 79 416 34
LIABILITIES RESERVE SURPLUS
LIABILITIES
Accounts Payable 1112730
Detail on File
Salaries PayableT M Linder 40000 1152730
RESERVES
RevenueNot Transmitted to Treasury 27500
Farmers Markets Improvements 44 313 08
Food Penalties 4612 60
Pr Trust FundsEmp Ret Contr 830 4920898
SURPLUS
For Operations
Subject to Budget Control 18 680 06
79 416 34
60
DEPARTMENT OF AGRICULTURE
SUMMARY
FINANCIAL CONDITION
The State Department of Agriculture ended the fiscal year on June 30
1954 with a surplus of 1868006 after providing the necessary reserve of
1152730 for liquidation of outstanding salaries and accounts payable
and reserving 4431308 for contracts for improvements to Farmers Markets
461260 for food penalties 27500 revenue collections to be transferred
to the State Treasury and 830 employees contributions to be remitted
to the Employees Retirement System
REVENUE COLLECTIONS
The Department of Agriculture is the revenuecollecting agency for
licenses and fees pertaining to agricultural operations as provided by law
In the fiscal period under review 98146621 was collected from licenses
and fees Of this 98146621 revenue collections to be accounted for
98119121 was transferred to the State Treasury in the period under re
view and 27500 remained on hand June 30 1954 and will be funded in
the Treasury in the next fiscal year
Revenue collections the past three years are compared in the statement
following
YEAR ENDED JUNE 30th
REVENUE COLLECTIONS 1954 1953 1952
Fish Dealers Licenses 920000 957500 970000
Fertilizer Fees 41869930 43633331 41582458
Feed Fees 23430298 24255000 24756795
Dairy Poultry Fees 1751887 1446172 1249792
Farmers Markets 25301322 22303471 19810101
Egg Stamps 3520084 3826137 3012490
Insecticides and Miscellaneous 1353100 1216900 1202900
Totals981 466 21 976 385 11 925 845 36
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for general operations of the Department of Agri
culture in the year ended June 30 1954 was 180000000 This was re
duced by 10800000 in compliance with the State Budget Bureaus directive
for a six per cent reduction in all State Appropriations leaving a net amount61
JSsKHi
DEPARTMENT OF AGRICULTURE
of 169200000 To meet expenditures approved on budget 9529581 was
transferred from the State Emergency Fund as provided by law making
appropriation available for general operations in the fiscal period ended
June 30 1954 178729581
Appropriation for Development of Farmers Markets in the year ended
June 30 1954 was 25000000 which was reduced to 23500000 by appli
cation of the six per cent reduction ordered by the Budget Bureau This
was increased to 27869773 by transfer of 4369773 from the Emergency
Fund to meet expenditures given budget approvals as provided by law
In addition to the 206599354 provided as the current years appro
priation 1880116 was received from sales and other sources making total
income for the year 208479470
The 208479470 income together with 22938185 cash balance at
the beginning of the fiscal period made a total of 231417655 available
188938625 of the available funds was expended under budget ap
provals in the year for current operating expenses 34565726 was paid
for land buildings and improvements and 7913304 remained on hand
June 30 1954 the end of the fiscal year
The first lien on this remaining cash balance is for liquidation of out
standing accounts payable 4431308 is reserved for construction of Farmers
Markets 461260 for food penalties and the remainder represents funds
which have been provided in excess of obligations incurred and will be avail
able for expenditure in the next fiscal period subject to budget reapprovals
COMPARISON OF OPERATING COSTS
Operating costs of the Department for the past three years are compared
in the following statement62
DEPARTMENT OF AGRICULTURE
YEAR ENDED JUNE 30th
BY ACTIVITY 1954 1953 1952
Commissioners Office 9887999 6368055 5465237
Fertilizer Division 9653649 9830791 8541342
Bureau of Markets 25507737 22436952 20438225
Pure Food 11981866 15241537 11954495
Pure Seed 8690606 8883472 7958699
Weights and Measures 5646108 5790273 5833155
Chemistry 10330143 15471337 9651573
Veterinary 53922208 60167390 35890950
Quarantine 21018558 28921607
Analytics Soil Food Meats Blood
etc 245371 5374655 2503294
1 568 842 45 1 784 860 69 1 082 369 70
Farmers Markets
Adel 1681680
Atlanta 19440892
Athens 383982
Augusta 1668592
Blackshear
Buchanan
Cairo 7047166
Camilla 307544
Columbus 1170375
Cordele 2262062
Dillard 290415
Donalsonville 438616
Douglas
Glennville 532969
Hazlehurst 404437
Jesup 20970
Leesburg 39488
Macon 1744846
Millen 3525895
Moultrie 2561068
Nashville 355313
Pelham 466523
Quitman
Rome 982628
Savannah 11261038
Sylvania 347000
Thomasville 2020779
Thomson 339200
Tifton 2689136
Toccoa 264521
Valdosta 2400710
Vidalia 357524
88 505 95
350 750 37
15 743 37
166 708 26
92 407 42
10 803 72
19 500 74
195 627 92
10 46915
3 222 90
25 747 34
1 553 51
476 25
2 369 39
110 326 01
14 486 99
13 387 83
5 655 44
3609
18 722 41
326 419 10
77 058 18
54 878 65
2 495 53
33 61415
4 959 21
22 063 93
220 952 91
16 001 86
54 428 68
5000
6874
9 081 37
18 996 57
56 316 38
19 590 59
109077
271 95
96 055 60
1 817 02
1103537
11 110 16
22 379 37
20 949 85
3 673 92
5 415 92
275 01
8 567 59
260 00
8100
55 018 27
2 08517
6 466 81
2 289 36
7 240 06
3 936 52
63
DEPARTMENT OF AGRICULTURE
YEAR ENDED JUNE 30th
BY ACTIVITY Contd
Farmers MarketsContinued
Waynesboro
Wrlghtsville
1954
2 017 00
1953
1952
17850
520
270 64
5000
65207069 164610958 67789139
Canneries
Atlanta 1359787 1149587 1302215
Hazlehurst 53250 347030 338690
1413037 1496617 1640905
Totals223504351 344593644 177667014
BY OBJECT
Personal Services120994166 124207081 82084673
Travel Expense 25707342 35585711 18233608
Supplies Materials 3167159 5106402 3331990
Communication 4487393 4826919 3287156
Heat Light Power Water 4032665 3361849 3057606
Printing Publications 13563701 13416765 12174995
Repairs Alterations 1709904 1954895 1495599
Rents 1458462 792632 549413
Insurance Bonding 258143 881311 1438496
Indemnities
Under Workmens Comp 644415 8 60728 749 84
Bangs Disease 162346 44478 44405
Vesicular Stomatis 1302074
Disease of Hogs 3320873 4526386
Pensions To Emp Ret Sys 39 729 53 1 800 06 1 66110
Equipment 1501379 11985154 6705475
Miscellaneous 2655650 2391761 2123890
1 889 386 25 2101 220 78 1 347 684 00
Outlay
Land Buildings and Improvements 345 657 26 1 344 715 66 42898614
Totals223504351 344593644 177667014
Number of Employees at June 30th 488 468 355
Included in expenditures for the year ended June 30 1954 is the payment of
13020 74 to M E Cochran as indemnity for loss and damage to livestock
paid under authority of resolution adopted by the General Assembly and
approved December 22 1953
64
DEPARTMENT OF AGRICULTURE
FARMERS MARKETS AND STATE CANNERIES
The operating cost of the farmers markets in the fiscal year ended June
30 1954 exclusive of payments for new construction and improvements was
130641343 Revenue collected from the operation of the markets in the
same period amounted to 25301322
Canning plant activities for the year cost the Department in operating
expenses 1413037 with income from sales and services 1055687 Charges
by canneries apply on the cost of operation only as these are not charges
authorized by law for support of State Government and these receipts are
placed in the Departments operating account
MARKET BULLETIN
Printing cost of the Market Bulletin published by the Department
of Agriculture in the year ended June 30 1954 was 11612090 and postage
on bulletins mailed from the Covington Post Office amounted to 2010496
This does not include compensation of officials and employees for time de
voted to editing and publishing as they are employees of the Department
of Agriculture nor does it include the cost of delivering copies of the Bulletin
through the Departments office
Printing cost for the previous fiscal year ended June 30 1953 was
9818310 and postage 1655000 In the fiscal year ended June 30 1952
printing cost was 8397625 and postage 1412162
CONTRACTGEORGIA POULTRY
IMPROVEMENT ASSOCIATION
Contract with the Georgia Poultry Improvement Association effective
July 1 1953 with charges at rate of 400000 per month Total payments
to the Association in the year ended June 30 1954 were 4800000 This
contract provides that in consideration of the payment of the sum stated
by the Department of Agriculture the Georgia Poultry Improvement Asso
ciation 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 Stateiniar
G5
DEPARTMENT OF AGRICULTURE
Whatever service charges are made by the said laboratory conducted
by the Georgia Poultry Improvement Association are to be approved
by the Department of Agriculture
In addition to the amount 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 Georgia
unit to the Georgia Poultry Improvement Association
Legislative Act approved February 1 1946 recognizes the Georgia
Poultry Improvement Association as the official State agency for adminis
tration 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 con
tract with the State Department of Agriculture
CONTRACTSGEORGIA COASTAL PLAINS
EXPERIMENT STATION
Contract with the Georgia Coastal Plains Experiment Station at Tifton
effective July 1 1953 provides
Name of ProjectDiagnosis of animal diseases
ObjectTo 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 EffectiveJuly 1 1953
AgreementThe Georgia State Department of Agriculture agrees
1 To provide technical service andor labor in the development of the
diagnostic work outlined at the Georgia Coastal Plains Experiment
Station
2 To provide for miscellaneous expenses such as scientific supplies
feed and incidentals which cannot be provided by the other cooperator
3 To provide travel and subsistence for technical workers in connection
with the development of the work outlinedw
66
DEPARTMENT OF AGRICULTURE
The Coastal Plains Experiment Station agrees
1 To provide labor space land equipment and such feeds as are avail
able or can be produced on the Station Farm
2 To provide supervision technical services andor labor in connection
with the development of the diagnostic work outlined in this project
agreement
3 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 I
out this agreement
The reimbursement for expenditures by the Department of Agriculture I
for this project is not to exceed 1000000 for the fiscal year ended June I
30 1954 and the annual cost to the Georgia Coastal Plains Experiment I
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 I
1000000
Contract with the Georgia Coastal Plains Experiment Station at Tifton I
effective July 1 1953 provides
Name of Project Diagnosis of Animal Poisoning
Object a To render diagnostic services for the benefit of the livestock I
industry of the State by the examination of such animals when brought I
to the laboratory in cases where the cause of poisoning cannot be deter I
mined by the local veterinarian to make such laboratory tests as the I
veterinarian in charge deems necessary for the determination of the I
cause of the poisoning and its remedy The work done by the Toxicology I
Laboratory will be the same as the work properly done by the laboratory I
of the Department of Agriculture for the same purpose The words I
livestock and animals as used in this paragraph include poultry The I
prompt determination of causes of poisoning among livestock will do I
much to stop the widespread use of materials and feeds which cause I
great losses among the States livestock growers each year
b By running routing tests or by other means detecting poisonous I
pasture and hay plants for farmers veterinarians and others requiring I
such services
c To conduct research to discover the toxic principles and antidotes
for known poisonous plants and to discover poisonous pasture plants
not yet known to be poisonousm
rfir
G7
DEPARTMENT OF AGRICULTURE
Agreement a The Georgia State Department of Agriculture agrees
1 To provide technical service andor labor in the development
of the toxicological work outlined at the Georgia Coastal Plain Experi
ment Station
2 To provide for miscellaneous expenses such as scientific sup
plies feed and incidentals which cannot be provided by the other
cooperator
3 To provide travel and subsistence for technical workers in con
nection with the conduct of the work outlined
The expenditure by the Georgia State Department of Agriculture for
the project conducted at Tifton Georgia will not exceed 875000 for
the year ending June 30 1954
Expenditures by the Department of Agriculture in the year ended June
30 1954 as reimbursements to the Georgia Coastal Plains Experiment
Station under the above contracts amounted to 1945000 70000 re
presents accounts payable from previous quarter
CONTRACTTHE UNIVERSITY OF GEORGIA
SCHOOL OF VETERINARY MEDICINE
Contract with the University of Georgia School of Veterinary Medicine
will not exceed 600000 for the year ending 63054 This contract pro
vides
Name of ProjectDiagnosis of Poultry Disease
Object a To render diagnostic services for the benefit of the poultry
industry of the State by the examination of such animals when brought
to the laboratory in cases where the cause of disease cannot be deter
mined by the local veterinarian to make such laboratory tests as the
veterinarian in charge deems necessary for the determination of the
disease The work done by the School of Veterinary Medicine will
be the same as the work properly done by the laboratory of the De
partment of Agriculture for the same purpose The prompt deter
mination of causes of disease in poultry will do much to stop the wide
spread losses among the States poultry growers each year
b By running routine tests or by other means detecting and identi
fying diseases for farmers veterinarians and others requiring such
services
c To conduct research to discover the toxic principles and antidotes
for poultry diseases with special emphasis on air sac infection68
DEPARTMENT OF AGRICULTURE
Agreement a The Georgia State Department of Agriculture agrees
1 To provide professional service in the development of the diag
nostic outlined at the University of Georgia School of Veterinary
Medicine
b The University of Georgia School of Veterinary Medicine
agrees
1 To provide labor space laboratory facilities other equipment
and land
2 To provide supervision technical service andor labor in con
nection with the development of the work outlined in this project
agreement
3 To provide travel and subsistence for the technical workers
4 To keep a separate activity account of all expenses incidental
to this agreement
Expenditures by the Department of Agriculture in the year ended June
30 1954 as payments to the University of Georgia School of Veterinary
Medicine under the above contract amounted to 451250
GENERAL
Under the laws of the State 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
In compliance with the above attention is called to the following trans
actions which fall within the provisions of the law cited
Fertilizer stamps are in balance with control accounts but other stamp
inventories differ from memorandum controls due to cross postings and classi
fication of some denominations These differences have been carried forward
for a number of years This report sets up inventory from actual count of
stamps on hand and it is recommended that the same procedure as used for
fertilizer stamps be used for other stamps so that inventories may be better
accounted for
Voucher No 1951 dated January 20 1954 shows payment of 1200 to
Atlanta Newspapers Inc for purchase of Christmas advertising This is an
improper expenditure of State funds and should be refunded to the accounts
of the Department of Agriculture by the official or employee authorizing the69
DEPARTMENT OF AGRICULTURE
expenditure or by the Commissioner of Agriculture whose bond is liable for
the improper payment When attention was called to this expenditure the
amount was immediately refunded and will be reported in the audit of the
next fiscal year as a receipt under date of August 6 1954
Travel expense paid to Mr W R Coleman covers trips between Augusta
and Hepzibah Georgia According to information furnished Mr Coleman
is assigned to Station Hepzibah for the purpose of contacting growers and
buyers of produce and vegetables in general area of Augusta Market
Most of the travel paid to Mr W R Moore Manager of the Savannah
Market covers trips between his home in Brooklet and Savannah Accord
ing to information furnished travel expense was allowed from his home
station for one month until he could obtain residence in Savannah
According to information furnished Mr Buell Samples is assigned directly
for special duties pertaining to all phases of inspection work of the Depart
ment of Agriculture such as routine inspections training of new inspectors
and checking the duty assignments of various inspectors Mr Samples
lives in Buford and a large part of the 247386 travel expense paid to him
covers trips between Buford and Atlanta
The Commissioner of Agriculture should review the above situations as
the home base of officials and employees should be such that their duties
for the Department could be performed with the least loss of time and at a
minimum of cost to the State
In the period under review an error of 40000 was made in calculating
salary of Commissioner Tom hinder and he was underpaid by this amount
due to change in rate under provisions of Legislative Act approved March
12 1953 This 40000 is shown as an account or salary payable at June
30 1954 and should be paid to Mr hinder by the Department in the next
fiscal year
The Commissioner of Agriculture is bonded in the amount of 5000000
Administrative Assistant for 4000000 Cashier for 2000000 Bookkeeper
for 1000000 and employees collecting revenue are bonded in amounts
from 100000 to 500000
Books and records of the Department of Agriculture are in good con
dition 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 Auditors office during this
examination and throughout the year

70
DEPARTMENT OF AGRICULTURE
SUMMARY OF OUTLAY PAYMENTS
YEAR ENDED JUNE 30 1954
Lands
Archi Titles
tects Buildings Paving Bonds
and and and and
Engi Equip Sewer Insur
Totals neers ment age ance
AdelShed Addition1204820 675 60 11 260 00 11260
Paving 15878 15878
1220698 83438 1126000 11260
AtlantaBldg 4 Add 1118745 62883 1048047 7815
Refrigeration 20 399 40 110310 19 296 30
Canopies 2503551 140411 2340185 22955
Market Bldg 979688 54912 915196 9580
66 419 24 3 685 16 62 330 58 403 50
CairoGrading Paving 3119773 3119773
Buildings 3185938 809 28 31 05010
63 057 11 809 28 31 050 10 31197 73
CordeleLighting System 7 742 29 438 24 7 30405
Drain Field 110635 6210 103500 925
884864 50034 833905 925
GlennvilleWater Tank 27980 27980
MillenEgg Market 3065795 171090 2851500 43205
Refrigeration 460100 25800 430000 4300
35 258 95 1 968 90 32 815 00 475 05
MoultrieAuction1379401 773 68 12 894 63 12570
PelhamLand 400000 400000
SavannahWell Pump 28 328 96 663 96 27 665 00
BldgS 1880333 1880333
Paving 56 846 78 3 976 03 52 870 75
103 979 07 4 639 99 46 468 33 52 870 75
SylvaniaRoof 344500 19500 32500071
DEPARTMENT OF AGRICULTURE
SUMMARY OF OUTLAY PAYMENTS
YEAR ENDED JUNE 30 1954
Lands
Archi Titles
tects Buildings Paving Bonds
and and and and
Engi Equip Sewer Insur
Totals neers ment age ance
TiftonShed Addition1656360 928 80 1548000 15480
ThomsonRoof 339200 19200 320000
Valdosta1250486 70290 11714 97 8699
WaynesboroRoof 190800 10800 180000
Totals34565726 1533843 24088246 8406848 536789
INCOMPLETE CONTRACTS JUNE 30 1954
AtlantaBuilding 48 518 35
AtlantaFood Processing 3 618 67
AdelGrading 273708
MillenEgg Market 127490
SavannahPaving 2816408
44 313 08wsijp
73
GEORGIA COMMISSION
ON ALCOHOLISM
H
74
GEORGIA COMMISSION ON ALCOHOLISM
RECEIPTS 1954 1963
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 20000000 0
Budget Balancing Adjustment 22 46111 255 65215
Revenues Retained
Earnings Fees Gifts Sales 674116 158803
Transfers Other Spending Units 1325000 331250
Total Income Receipts 17103005 25392768
CASH BALANCE JULY 1st
Budget Funds 11996142 106018
29099147 25498786
PAYMENTS
EXPENSE
Personal Services 6267922 2822377
Travel 167013 246485
Supplies Materials 1281860 66864
Communication 141691 69472
Heat Light Power Water 218299 113535
Printing Publications 161714 122405
Repairs 186270 36492
Rents 20052 63555
Insurance 17337 102020
Equipment 1608925 138571
Miscellaneous 53973 14625
Total Expense Payments 10125056 3796401
OUTLAYS
Lands Improvements
Personal Services 912534 456252
Supplies Materials 11593 75853
Contracts1 9745432 8267392
Equipment 1961137 906746
CASH BALANCE JUNE 30th
Budget Funds 6343395 11996142
29099147 25498786n
ifMti
75
GEORGIA COMMISSION ON ALCOHOLISM
SUMMARY
FINANCIAL CONDITION
The Georgia Commission on Alcoholism ended the fiscal year on June
30 1954 with a surplus of 1204791 available for operations subject to
budget approvals after providing reserves of 565922 to cover outstanding
accounts payable and purchase orders and 4572682 for completion of
construction contracts
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the expense of the Commission for the year
ended June 30 1954 was 20000000 The amount provided through budget
approvals to meet expenditures for the fiscal year was 17753889 and the
remaining 2246111 was lapsed to the State General Fund as provided by
law
In addition to the 17753889 funds provided as the current years ap
propriation the Commission collected and retained revenue amounting to
674116 from sales and fees making total income for the year 18428005
From the 18428005 received 1325000 was transferred to the State
Department of Public Health to apply on amortization payment on Eugene
Talmadge Hospital Augusta leaving net income of 17103005
The 17103005 net income together with 11996142 cash balance at
the beginning of the year made a total of 29099147 available to cover
expense of operating the Commission in the year

10125056 of the available funds was expended in the year for current
c operating expenses of the Commission 12630696 was paid for buildings
improvements and equipment and 6343395 remained on hand June 30 1954
The first lien on this remaining cash balance is for liquidation of ac
counts payable and purchase orders outstanding 4572682 is reserved for
completion of construction contracts and the remainder of 1204791 re
presents funds which have been provided in excess of obligations incurred
and will be available for expenditure in the next fiscal period subject to
budget reapprovals
COMPARISON OF OPERATING COSTS
The Commissions expenditures for operations the past three years are
compared in the following statement76
GEORGIA COMMISSION ON ALCOHOLISM
YEAR ENDED JUNE 30th
EXPENDITURES 1954 1953 1952
EXPENSE
Personal Services6267922 2822377 1060000 I
Travel Expense 167013 246485 249921 I
Supplies 1281860 66864 41514 I
Communication 141691 69472 72065 I
Heat Light Power Water 218299 113535
Printing Publicity 161714 122405 56220 I
Repairs 186270 36492
Rents 20052 63555 75300
Insurance Bonding 17337 102020 17510 I
Equipment 1608925 138571 46428 I
Miscellaneous 53973 14625 53725 I
Total Expese Payments10125056 3796401 1672683 I
OUTLAY
Land Buildings Improvements 10669559 8799497
Equipment 1961137 906746
Total Outlay Payments12630696 9706243
Total Cost Payments22755752 13502644 1672683 I
Number of Employees at June 30th 22 10 2
In the fiscal year ended June 30 1952 costs were principally those incident I
to getting the Commissions program under way
I
GENERAL
The Georgia Commission on Alcoholism was created by Legislative Act
approved February 21 1951 and members of the commission on June 30th I
1954 were
Judge H Henry Howard Chairman
Sylvania Georgia
Dr T F Sellers ViceChairman
Director State Department of Public Health
State Office Building
Atlanta Georgia77
GEORGIA COMMISSION ON ALCOHOLISM
Rev Charles C Duncan Pastor
First Baptist Church
Camilla Georgia
Judge Frank U Garrard Jr
Judge Columbus City Court
Columbus Georgia
Mr Charles B Methvin
Station D Box 112
Atlanta Georgia
Mrs Myra S Bonner R N
Director of Nursing Services
Milledgeville State Hospital
Milledgeville Georgia
Mr Charles H Collins
4900 Riverview Road N W
Atlanta Georgia
Mr Paul H Fraser Executive Director and Secretary
1260 Briarcliff Road N E
Atlanta Georgia
The Director and the Chairman of the Commission are each bonded in
the amount of 1000000
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 sup
ported by proper voucher
Appreciation is expressed to the officials and staff of the Commission
for the cooperation and assistance given the State Auditors office during
this examination and throughout the yearfvnm79
ART COMMISSIONswm
80
ART COMMISSION
RECEIPTS 1964
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation
Budget Balancing Adjustment30000 I
Total Income Receipts300 00 I
CASH BALANCE JULY 1st
Budget Funds 0
30000 I
PAYMENTS
EXPENSE
Travel18281 I
Total Expense Payments182 81
CASH BALANCE JUNE 30th
Budget Funds 11719
30000 I81
ART COMMISSION
SUMMARY
INTRODUCTION
The Art Commission for the State of Georgia was created by Legislative
Act approved December 22 1953 to provide for the approval of works of
art becoming property of the State for the acceptance of works of art and
for review of presently owned works of art
Legislative Act referred to provides that the Commission shall be com
posed of the Governor exofficio and five persons appointed by him
At the close of the fiscal year on June 30 1954 four members had been
appointed by the Governor to serve on the Art Commission as follows
Edward A Moulthrop Chairman
Thelma Brownett Secretary
D Collier Houston
A R Lawton
Atlanta Georgia
Augusta Georgia
Albany Georgia
Savannah Georgia
AVAILABLE INCOME AND OPERATING COSTS
To meet expense of operating the Commission for the fiscal period ended
June 30 1954 30000 was transferred from the State Emergency Fund as
provided by law
From the 30000 provided as the current years appropriation 18281
was expended for travel expense of members of the Art Commission and
11719 remained in the State Treasury to the credit of the Commission on
June 30 1954
This remaining cash balance of 11719 represents funds which have been
provided in excess of obligations incurred and will be available for expendi
ture in the next fiscal period subject to budget reapprovals
GENERAL
The State Treasurer is disbursing officer for the Art 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
Act of the General Assembly creating the Commission provides that
commission members shall receive no compensation for their services butwrm
82
ART COMMISSION
shall be entitled to receive actual expenses incurred by them while attending
meetings of the Commission and for travel to and from said meetings
Appreciation is expressed to the members of the Art Commission and
the State Treasurer for the cooperation and assistance given the State
Auditors officeH
83
DEPARTMENT OF
AUDITSwm
84
DEPARTMENT OF AUDITS
RECEIPTS 1954 1953
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 14500000 15500000
Budget Balancing Adjustment 370000 115031
Earnings from Services 1500000 500
Transfers Other Spending Units 250000
Total Income Receipts 15880000 15385469
CASH BALANCE JULY 1st
Budget Funds 2918293 2828005
18798293 18213474
PAYMENTS
EXPENSE
Personal Services 12304951 12195560
Travel 1301769 1373187
Supplies Materials 590596 486696
Communication 178571 146068
Publications 169280 92468
Repairs 82875 58437
Insurance 3750 3750
Pensions Benefits 791656 740580
Miscellaneous 8622 7027
Total Expense Payments 15432070 15103773
OUTLAYS
Equipment 187992 191408
CASH BALANCE JUNE 30th
Budget Funds 31 782 31 29182 93
187 982 93 182134 74
From Audit Report by W R Osborn Co Certified Public Accountants85
DEPARTMENT OF AUDITS
W R OSBORN COMPANY
Certified Public Accountants
Atlanta Georgia
August 5 1954
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 1954 and sub
mit herewith our report
A comparative statement of cash receipts and payments for the years
ended June 30 1954 and June 30 1953 is presented The regular appro
priation for the year ended June 30 1954 was 14500000 which amount
was reduced by budget balancing adjustment in the sum of 870000 and
the emergency fund appropriation was 500000 The net amount of
14130000 was received from the State Treasurer during the period under
review and was verified by inspection of State Treasurers records
Cash on demand deposit was verified by direct communication with the
depositories and the bank balances were as follows
First National Bank Atlanta Georgia1000000
Fulton National Bank Atlanta Georgia 2178231
3178231
Funds on deposit with Fulton National Bank of Atlanta Georgia are
secured by 1000000 of City of Atlanta School 14 bonds due September
1 1969
Receipts from the State Treasurer were verified by inspection of the
State Treasurers records All cancelled checks were compared with the cash
book entries and the supporting vouchers were examined86
DEPARTMENT OF AUDITS
The following is a comparative statement of the operations for the year
ended June 30 1954 as compared with the previous year
FOR THE YEARS ENDED
June 30 June 30 Increase
1954 1953 Decrease
Particulars
Personal Services12304951 12195560 109391
Travel Expense 1301769 1373187 71418
Supplies and Materials 590596 486696 103900
Communications 178571 146068 32503
Stamping Printing Binding
and Publicity 169280 92468 76812
Repairs 82875 58437 24438
Miscellaneous 8622 7027 1595
Insurance 3750 3750
EmployeesRetirement 791656 740580 51076
Outlay 187992 191408 3416
15620062 15295181 324881
The cost of operating the Department for the year ended June 30 1954
as compared with the previous year increased by 324881 as detailed in
the above statement setting forth the increases and decreases in the various
accounts The increase in personal services was due to salary adjustments
during the year i
The books and records were in excellent condition and we appreciate the
courtesies extended to us during the course of our examination
Respectfully submitted
W R OSBORN COMPANY
Certified Public Accountants87
DEPARTMENT OF
BANKINGDEPARTMENT OF BANKING
RECEIPTS 1954 1953
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 13500000 12500000
Budget Balancing Adjustment 859635 2 608 65
Revenues Retained
Earnings 3105 1600
Transfers Other Spending Units 227 70 359 27
Total Income Receipts 12620700 12204808
NONINCOME
Private Trust Funds 6946 5441
CASH BALANCES JULY 1st
Budget Funds 467 50 2 602 64
Private Trust Funds 287598 282157
129 619 94 127 526 70
PAYMENTS
EXPENSE
Personal Services 7983332 8436092
Travel 2848610 2894060
Supplies Materials 107975 32616
Communication 253869 183517
Publications Printing 511244 316665
Repairs 21600 7593
Insurance 46842 41842
Pensions Benefits 407175 417071
Equipment 156746 83786
Miscellaneous 25080 5080
Total Expense Payments 12362473 12418322
CASH BALANCES JUNE 20th
Budget Funds 304977 46750
Private Trust Funds 294544 287598
129 619 94 127 526 7089
DEPARTMENT OF BANKING
SUMMARY
FINANCIAL CONDITION
The State Department of Banking ended the fiscal year on June 30 1954
with a surplus of 304977 after reserving 294544 for private trust funds
held on this date The Department reported no outstanding accounts payable
on this date
IHB
REVENUE COLLECTIONS
This Department is a revenuecollecting 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 1954 34866 wascollected from business
license tax on small loan companies 9551500 fees for open bank exami
nations and 301250 for Credit Union examinations making a total of
9887616 all of which was paid into the State Treasury in the period under
review as required by law
Revenue collections for the past three years are compared in the follow
ing statement
YEAR ENDED JUNE 30th
1954 1953 1952
REVENUE COLLECTIONS
Business License Tax on Small Loan Companies 34866 17500 19167
Fees for Open Bank Examinations9551500 8918500 9116000
Credit Union Examinations 301250 556750 376250
Other Revenue 460 550
Totals9887616 9493210 9511967
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation to the Department for the year ended June 30 1954
was 13500000 The amount provided with which to meet expenditures ap
proved on budget for the fiscal year was 12640365 and the remaining
859635 of the appropriation was lapsed to the State General Fund as
provided by law
In addition to State Appropriation funds provided 3105 was received
from sale of banking laws and statistical services making total income for
the year 1264347090
DEPARTMENT OF BANKING
From the years receipts 22770 was transferred to the State Personnel
Board for the pro rata cost of that agencys operations leaving net income
of 12620700
The 12620700 income and the 46750 cash balance at the beginning
of the period made a total of 12667450 available with which to meet ex
penditures approved on budget for the fiscal year
12362473 of the available funds was expended for budget approved
items of current expense and 304977 remained on hand June 30 1954 and
will be available for expenditure in the next fiscal period subject to budget
reapprovals
COMPARISON OF OPERATING COSTS
Operating costs for the past three years are compared in the statement
following
YEAR ENDED JUNE 30th
EXPENDITURES 1954 1953 1952
Personal Services 7983332 8436092 7894000
Travel 2848610 2894060 2494647
Supplies 107975 32616 74792
Communication 253869 183517 189685
Printing Publicity 511244 316665 180293
Repairs 21600 7593 13642
Insurance Bonding 46842 41842 45000
Pensions Emp Ret Fund 407175 417071 297248
Equipment 156746 83786 90294
Miscellaneous 25080 5080 15380
Totals12362473 12418322 11294981
Number of Employees at June 30th 19 18 20
PRIVATE TRUST AND AGENCY FUNDS
There was on deposit June 30 1954 in the name of the State Department
of Banking 294544 which represents accumulated deposits from liquidation
of banks that have not been claimed including interest earned thereon to
this date91
DEPARTMENT OF BANKING
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 The Superior Courts of the State have exclusive
jurisdiction over the distribution of funds received in liquidation of banks
and same is governed by Court order
The Superintendent of Banks is bonded in the amount of 5000000
and the Assistant Superintendent and Examiners for 1000000 each
Salary of the Assistant Superintendent is determined in accordance
with Merit System pay classifications 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 Depart
ment personnel under the State Personnel Board superseded the Act of the
General Assembly approved February 10 1949 which fixed the compen
sation 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
Appreciation is expressed to the Superintendent of Banks and the staff
of the Department of Ban ing for the cooperation and assistance given the
State Auditors office during this examination and throughout the year
mm 93
CAPITOL SQUARE
IMPROVEMENT COMMITTEE94
CAPITOL SQUARE IMPROVEMENT COMMITTEE
RECEIPTS 1954 1953
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 86600000 74000000
Budget Balancing Adjustment 26222800 35000000
Revenues Retained
Earnings 647600 527500
Transfers Other Spending Units 34 499 96 38 249 96
Total Income Receipts116920396 113352496
CASH BALANCE JULY 1st
Budget Funds 133933972 60620503
2 508 543 68 1 739 729 99
PAYMENTS
EXPENSE
Personal Services 5957109 5854761
Supplies Materials 394238 479140
Communication 13404 13404
Heat Light Power Water 3069824 2804280
Repairs 461201 752676
Rents 117966177 390000
Insurance 4000 4000
Pensions Benefits 365064 312192
Miscellaneous 91300 1662
Building Cleaning Contract 4687150 4778400
Total Expense Payments 133009467 15390515
OUTLAYS
Lands Improvement Contracts 554 35616 245 911 02
Equipment 118525 57410
CASH BALANCE JUNE 30th
Budget Funds 62290760 133933972
2 508 543 68 1 739 729 99
From Audit Report by W R Osborn Co Certified Public AccountantsCAPITOL SQUARE IMPROVEMENT COMMITTEE
W R OSBORX COMPANY
Certified Public Accountants
95
Atlanta Georgia
August 5 1954
Capitol Square Improvement Committee
State of Georgia
Atlanta Georgia
Gentlemen
We have made an audit of the accounting records of the Capitol Square
Improvement Committee of the State of Georgia for the year ended June
30 1954 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 This building hereinafter referred to as the State
Office Building was completed several years ago and the present committee
supervised its maintenance and operations and the building and improve
ments at 38 Capitol Square on the south side of Mitchell Street and at
9294 Mitchell Street
The Committee is composed of the following members
Dr M U Collins
Honorable Allen Kemper
Dr T F Sellers
Honorable Charles D Redwine
Honorable Eugene Cook
Honorable Ernest Vandiver Jr
Honorable Ben T Huiet
Honorable B E Thrasher Jr
Secretary and Treasurer
The buildings located at 30 and 38 Capitol Square and 9294 Mitchell
Street were torn down during the year to make way for the new building
program now in progress
During the year land purchases amounted to 37567357 which include
services in connection with the purchase grading and wrecking costs of96
CAPITOL SQUARE IMPROVEMENT COMMITTEE
structures thereon Buildings and building progress payments on building
contracts amounted to 15605669 The cost of relocating Capitol Avenue
between Hunter and Mitchell Streets amounted to 2262590
All purchases of land were made with the unanimous approval of the
land purchase committee comprised of our present Governor Herman E
Talmadge Attorney General Eugene Cook and State Auditor B E Thrasher
Jr
The following receipts were verified by inspection of the State Treasurers
records
Appropriations
Regular 9000000
LessBudget Reduction 540000 8460000
Emergency Fund 27162800
LessBudget Reduction 400000 26762800
SpecialOutlay 77600000
112822800
Transfers represent rents of 3699996 received from the State Industrial
and Georgia Employment Security Agency less payment to the Depart
ment of Audits in the amount of 250000
These transactions were verified by inspection of the payment records
of each of the offices involved Rents of 647600 represent rents received
on the following property
19 Hunter Street S WService Station130000
Capitol AvenueParking Lot and Garage
At RearState Capitol Building200000
233 Central Place Butler Street 8000
235 Central Place Butler Street 12000
241 Central Place Butler Street 3600
254 Capitol Avenue 14000
Washington Street and Mitchell Street280000
647600
All paid checks were compared with cash book entries and the vouchers
The supporting data attached to the vouchers was inspected97
CAPITOL SQUARE IMPROVEMENT COMMITTEE
The bank account as at June 30 1954 was reconciled and the balance
of 62290760 was verified by direct communication with the depository
the First National Bank Atlanta Georgia The account is secured by
60000000 2Y2 U S Treasury Bonds due November 15 1961 which
are held with the Federal Reserve Bank Atlanta Georgia
The following is a comparative statement of payments for operating
expenses of the State Office Building for the years ended June 30 1954
and June 30 1953 showing increases or decreases in the various accounts
for the current year
June 30 June 30 Increase
1964 1953 Decrease
Personal Services5860535 5771954 88581
Supplies and Materials 381451 426039 44588
Communications 13404 13404 00
Heat Light Power and Water 2965262 2692568 272694
Repairs 446201 689639 243438
Insurance 4000 4000 00
Building Cleaning Contract 4491600 4491600 00
EmployeesRetirement 365064 312192 52872
Miscellaneous 00 1662 1662
14527517 14403058 124459
The records were found in excellent condition and we appreciate the
cooperation and courtesies extended us during the course of our examination
Respectfully submitted
W R OSBORN COMPANY
Certified Public Accountants99
GEORGIA
CITIZENS COUNCIL

100
GEORGIA CITIZENS COUNCIL
RECEIPTS 1954 1953
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 2500000 3000000
Budget Balancing Adjustments 150000 40000
Revenues Retained
Donations 104500
Total Income Receipts 2454500 2960000
CASH BALANCE JULY 1st
Budget Funds 149833 59469
2604333 3019469
PAYMENTS
EXPENSE
Personal Services 1917500 2208325
Travel 261419 257672
Supplies 55449 39218
Communication 162317 195216
Insurance 5000 5000
Publications Printing 92452 162409
Repairs 5800 330
Rents 96500
Miscellaneous 708 946
Equipment 5 20
Total Expense Payments 2597145 2869636
CASH BALANCE JUNE 30th
Budget Funds 7188 149833
2604333 3019469H
101
GEORGIA CITIZENS COUNCIL
SUMMARY
FINANCIAL CONDITION
The Georgia Citizens Council ended the fiscal year on June 30 1954
with a surplus of 7394 and reported no outstanding accounts payable or
other liabilities
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the expense of the Georgia Citizens Council
for the year ended June 30 1954 was 2500000 This was reduced to
2350000 by six per cent reduction applied to all State Department ap
propriations by the State Budget Bureau
In addition to funds provided by appropriation 104500 was received
as gifts by the Council making total income receipts for the year 2454500
The total income of 2454500 together with cash balance of 149833 on
hand at the beginning of the fiscal year made total funds available
2004333
2597145 of the available funds was expended in the year for budget
approved items of expense and 7188 remained on hand June 30 1954
and will be available for expenditure in the next fiscal period subject to
budget reapprovals
COMPARISON OF OPERATING COSTS
The Councils operating costs for the past three years are compared in
the following statement
YEAR ENDED JUNE 30th
EXPENSE
1954
1953
1952
Personal Services1917500 2208335 2320551
Travel Expense 2 61419
Supplies
Telephone Telegraph Postage 162317
Printing Publicity
Repairs
Rents
Bonding
Equipment
Miscellaneous
2 576 72 2 029 56
554 49 392 18 627 58
62317 1 952 16 1 560 03
924 52 1 624 09 1 485 55
5800 330
965 00 441 05
5000 5000 5000
520 1 006 53
708 946 4850
Total Expense Payments2597145 2869636 3045431
Number of Employees on Payroll Jur
LBRARY
102
GEORGIA CITIZENS COUNCIL
GENERAL
The Georgia Citizens Council is composed of the following members
Jas W Adams
T J Braswell
Judge H W Bussey
Rev Frank Craton
Mrs Jerry Duggan
C H Edwards
Marion F Faircloth
Harold Gates
Mrs Gertrude Harris
John S Hood Jr
Herman R Kaminsky
Mrs John Lanier
Roy N Livingston
D E Massey
Mrs Chester A Ryals
J L Fritz Roberts
H Jack Short
D F Thomas
E C Thrash
G Lee Watson
Walter B Williams Sr
Weston Georgia
Adrian Georgia
Ashburn Georgia
Rossville Georgia
Dublin Georgia
Cleveland Georgia
Savannah Georgia
Reynolds Georgia
Atlanta Georgia
Waycross Georgia
Fitzgerald Georgia
Winder Georgia
Atlanta Georgia
Athens Georgia
McRae Georgia
Thomasville Georgia
Doerun Georgia
Eastman Georgia
Valdosta Georgia
Atlanta Georgia
Gray Georgia
Director Garland T Byrd is bonded in the amount of 1000000 with
the Maryland Casualty Company Mr Byrd was succeeded by Mr J W
Maloof as Director on July 1 1954
The payment of 206 for hotel room rent for Mrs Braswell included
on expense account of T J Braswell is not a legal expenditure of State
funds and the amount should be collected from Mr Braswell or the official
making the payment Mr Garland Byrd should make the repayment
All receipts disclosed by examination have been accounted for and ex
penditures for the period under review were within the limits of budget
approvals and supported by proper voucher except as noted
Appreciation is expressed to the Director of the Council and the staff
of his office for the cooperation and assistance given the State Auditors
office during this examination and throughout the year103
DEPARTMENT OF
COMMERCE104
DEPARTMENT OF COMMERCE
RECEIPTS 1954 1953
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 27500000 22500000
Budget Balancing Adjustment 1515000 136625
Total Income Receipts 25985000 22363375
CASH BALANCE JULY 1st
Budget Funds 1138253 26999
27123253 22390374
PAYMENTS
EXPENSE
Personal Services 5569291 5874315
Travel 1037729 796999
Supplies Materials 448063 554951
Communications 1461792 1364170
Publications Printing 17705788 12252012
Repairs 57067 113327
Rents 16588 14868
Insurance 8875
Equipment 118684 79164
Miscellaneous 219271 193440
Total Expense Payments 26634273
212 521 21
CASH BALANCE JUNE 30th
Budget Funds 488980 1138253
27123253 22390374105
DEPARTMENT OF COMMERCE
SUMMARY
FINANCIAL CONDITION
The Department of Commerce ended the fiscal year on June 30 1954
with a surplus of 4910 available for operations subject to budget approvals
after providing the necessary reserve of 487570 to cover outstanding
accounts payable
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation to the Department for the fiscal year ended June
30 1954 was 27500000 This was reduced by 1650000 in compliance
with Budget Bureaus directive for a six per cent reduction in all State Ap
propriations leaving 25850000 The adjusted appropriation of 25850000
was increased to 25985000 by transfer of 135000 from the State Emerg
ency Fund to meet expenditures approved on budget as provided by law
The 25985000 provided and the 1138253 cash balance at the be
ginning of the period made a total of 27123253 available with which to
meet expense of operating the Department of Commerce for the year
26634273 of the available funds was expended in the year for budget
approved items of expense and 488980 remained on hand June 30 1954
the end of the fiscal period
COMPARISON OF OPERATING COSTS
The Departments expenditures for operations are compared for the
past three years in the following statement
106
DEPARTMENT OF COMMERCE
YEAR ENDED JUNE 30th
EXPENDITURES 1964 1953 1952
Personal Services 55 692 91 58 74315 54 905 34
Travel 1037729 796999 898116
SuppUes Materials 448063 554951 345073
Communication 1461792 1364170 867508
Printing Publicity 17705788 12252012 13916580
Repairs 57067 113327 23094
Rents 16588 14868 14305
Insurance Bonding 8a 75 661
Equipment 118684 79164 426763
Miscellaneous 219271 193440 445897
Total Expense Payments266 342 73 212 521 21 224 285 31
OUTLAY
Architect Fees 100000
Total Cost Payments266 342 73 212 521 21 225 285 31
Number of Employees at June 30th 18 16 16
GENERAL
The Board of Commissioners of the Department of Commerce is composed
of the following members
Emory L Butler Chairman
Y F Geeslin
Lonnie A Pope
Hoke Peters
Ben Jessup
Camilla Georgia
Augusta Georgia
Douglas Georgia
Manchester Georgia
Cochran Georgia
Mr Clark Gaines who served as Secretary of the Department in the
period covered by the within examination resigned as of July 5 1954 and
was succeeded by Mr Nelson Shipp Bond of each is in the amount of
1000000
In the period under review Mr Ben Jessup was paid travel expense
from Daytona Beach Florida to Atlanta and return to attend Board meet
ing Mr Jessup would be entitled only to expense from his home in Cochran
Georgia to Atlanta and return and the difference of 3500 between travel
paid and travel to which he was entitled should be refunded to the Depart
ment of Commerce When Mr Jessup was notified of this item he immediate107
DEPARTMENT OF COMMERCE
ly refunded same and the refund will show as a receipt in the next fiscal period
under the date of July 30 1954
All receipts disclosed by examination have been accounted for and ex
penditures for the period under review were within the limits of budget
approvals and supported by proper voucher except as noted
Appreciation is expressed to the officials and staff of the Department of
Commerce for the cooperation and assistance given the State Auditors
office during this examination and throughout the yearmH
109
COMPTROLLERjGENERAL
1
110
COMPTROLLER GENERAL
RECEIPTS 1954 1953
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 27500000 25000000
Budget Balancing Adjustment 597379 77550
Total Income Receipts 26902621 24922450
NONINCOME
Private Trust Funds 250893 235618
Revenue Collections Unfunded 10192 09 2 210 00
CASH BALANCES JULY 1st
Budget Funds 1883763 1903746
Revenue Collections Unfunded 221000
302 774 86 272 828 14
PAYMENTS
EXPENSE
Personal Services
Travel
Supplies Materials
Communication
Publications Printing
Repairs
Insurance
Pension Benefits
Equipment
Miscellaneous
Total Expense Payments
NONCOST
Private Trust Funds
CASH BALANCES JUNE 30th
Budget Funds
Revenue Collections Unfunded
178 275 60 155 007 13
37 352 04 35 739 36
6 009 86 4 734 79
11 142 06 12148 30
34 959 70 36178 44
362 65 31213
9250 178
2 808 37 11910
10 897 68 3 463 47
2 052 75 1 723 39
283 953 21 249 424 33
2 508 93 2 356 18
3 910 63 18 837 63
12 402 09 2 210 00
302 774 86 272 828 14Mb
COMPTROLLER GENERAL
CURRENT BALANCE SHEET
JUNE 30 1954
CASH ASSETS
AVAILABLE CASH
Cash in Banks Operating Fund 391063
Cash in Banks Revenue Funds 1240209
ACCOUNTS RECEIVABLE
Disallowed Payments
Sou Bell Tel Co U S Tax Toll Charges 7127
F P Reinert 200
F E Robinson 50
Geo D Maddox 100
Bridge tolls on travel vouchers mileage was
paid at 6c per mile
LIABILITIES RESERVES DEFICIT
LIABILITIES
Current Accounts Payable
Southern Bell Telephone Company
Western Union
Approved Sanitary Service
Atlanta Linen Co
Undrawn Salary Zack Cravey
390 28
1914
200
820
51472
Outstanding Purchase Orders
Longino Porter 114 50
Longino Porter 277000
Harry Barfield 193 60
Subs and Dues 3600
RESERVES
For Funding to State Treasury
DEFICIT
For Future Operations
111
16 312 72
7477
16 387 49
934 34
3114 10
12 402 09

16 450 53
6304
16 387 49
112
COMPTROLLER GENERAL
SUMMARY
FINANCIAL CONDITION
The Comptroller Generals office ended the fiscal year on June 30 1954
with a deficit of 6304 in operating funds after providing reserves of 404844
for liquidation of accounts payable and purchase orders outstanding
This deficit has resulted from the fact that examination disclosed an
additional amount of 51472 due the Comptroller General as salary on
June 30 1954 for which provision had not been made on the books and
accounts of the office
REVENUE COLLECTIONS
The Comptroller Generals office is the revenuecollecting agency for
taxes and fees pertaining to the administration of the insurance and safety
fire prevention laws of the State
In the period under review 614508292 was collected from taxes and
fees which with 221000 on hand at the beginning of the fiscal year on
July 1 1953 made a total of 614729292 to be accounted for Of this
614729292 to be accounted for 613489083 was transferred to the
State Treasury in the year and 1240209 remained on hand June 30 1954
to be funded in the next fiscal period
Revenue collections the past three years are compared in the statement
following
YEAR ENDED JUNE 30th
REVENUE COLLECTIONS 1954 1953 1952
Fire Inspection Assessments 2130097
Insurance Regulatory Fees 23115023 21602331 21027645
Insurance Premium Tax 5764 216 91 5172 32619 4 815 78741
Insurance Agents Occupational Tax 13285000 13461000 11164000
Excess Insurance Tax 1686578 1240582 653123
Totals614508292 553536532 516553606
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the operation of the Comptroller Generals
office in the fiscal year ended June 30 1954 was 27500000 This was re
duced by 1650000 in compliance with the Budget Bureaus directive for
a six per cent reduction in all appropriations to State units leaving net113
COMPTROLLER GENERAL
appropriation of 25850000 To meet expenditures approved on budget
an additional amount of 1052621 was transferred from the State Emer
gency fund making total allotment to the Comptroller Generals office in
the year 26902621
The 26902621 provided as the current years appropriation and the
1883763 cash balance at the beginning of the fiscal year made a total of
28786384 available to meet expenditures for the period under review
28395321 of the available funds was expended for the expense of operat
ing the Department and 391063 remained on hand June 30 1954 the end
of the fiscal year
COMPARISON OF OPERATING COSTS
Operating costs for the past three years are compared in the following
statement
YEAR ENDED JUNE 30th
BY ACTIVITY
1954
1953
1952
General Office14076683 10765869 9515356
Rating Dept Ins 1662823 1726611 1480208
Safety Fire Dept 12655815 12449953 12179019
Totals28395321 24942433 23174583
BY OBJECT
Personal Services178275 60 15500713 137 303 82
Travel 3735204
Supplies 600986
Communication 1114206
Printing Publicity 3495970
Repairs 36265
Insurance Bonding 9250
Pensions To Emp Ret System 280837
Equipment 1089768
Miscellaneous 205275
35 739 36 30 436 76
4 734 79 4 233 22
12 148 30 8 046 54
36178 44 35 643 48
31213 1 533 62
178 7192
119 10 9408
3 463 47 13 008 51
1 723 39 1 373 88
Totals28395321 24942433 23174583
Number of Employees June 30th
General
Rating Dept
Fire Safety Dept
29 22 22
5 5 4
23 18 16
57
45
42114
COMPTROLLER GENERAL
Legislative Act approved March 4 1953 effective ninety days after
approval providing for examination and licensing of insurance agents in
this State has placed additional duties and responsibilities on the office
of the Comptroller General and has required additional personnel
GENERAL
Advisory Board Members appointed under authority of the Act of March
4 1953 to make recommendations with respect to the scope type and con
duct of written examinations for insurance agents are
Mr Howard Dobbs Chairman
Life Insurance Company of Georgia
573 W Peachtree St N W
Atlanta Georgia
Mr C L Varnadoe Vice Chairman
Independent Life Accident Insurance Company
McRae Georgia
Mr LaFayette Davis
Provident Life Accident Insurance Company
22 Marietta Street Bldg
Atlanta Georgia
Mr J M Ellis
Interstate Life Accident Company
85 Merritts Ave
Atlanta Georgia
Mr W C Turpin
Bankers Health Life Ins Company
Box 678
Macon Georgia
Mr John L Taylor
Guarantee Trust Life Insurance Company
P 0 Box 1731
Atlanta Georgia
Mr George Fairleigh
Ga Assoc of Ins Agents
Trust Company of Georgia Bldg
Atlanta Georgian
MB
115
COMPTROLLER GENERAL
Mr George F Albright Dist Mgr
Life Ins Co of Virginia
414 Ponce de Leon Ave N E
Atlanta Georgia
Mr Wm F Buchanan Committeeman
National Life Accident Ins Co
C S Bank Bldg Natl
Atlanta Georgia
Mr R V McBrayer
Interstate Life Accident Ins Co
85 Merritts Ave N E
Atlanta Georgia
Mr F M Akers Jr
Prudential Life Ins Co
WilliamOliver Bldg
Atlanta Georgia
Advisory Board Members appointed under provisions of Legislative
Act of February 25 1949 creating the office of Safety Fire Commissioners
are
Betts Oscar
Ralston Hotel Columbus Georgia
Harris Robert L
Jesup Georgia
Cleary H W
Fire Chief Headquarters Fitzgerald Georgia
Collier E W
P 0 Box 669 Atlanta 1 Georgia
Dent Quinten
Ga R E Assn 563 Mulberry Street Macon Georgia
Forbes T M
C S Natl Bank Bldg Atlanta Georgia
McKinney W T
Fire Chief Headquarters Rome Georgia
Medsker Dale
National Surety Corporation 1001 Hurt Bldg Atlanta Georgia116
COMPTROLLER GENERAL
Pye N H
S E Fire Underwriters Trust Co of Ga Bldg Atlanta Georgia
Tidmore W E
Heating Inspector City Hall Atlanta Georgia
McKinnie W P
Building Inspector City Hall Augusta Georgia
Roberts Leon A
Route No 3 Valdosta Georgia
Alternate Advisory Board Members
NeSmith Jimmie D
Manchester Georgia
The Comptroller General is bonded in the amount of 2000000 the
Deputy Insurance Commissioner for 500000 and all other employees of
the office are under schedule bond for 100000 each
Shown in Balance Sheet at June 30 1954 is the amount of 7127 for
U S Tax paid on telephone tolls for which reimbursement is to be secured
from the Southern Bell Telephone Company as the State is not liable for
this Federal tax
Also carried as accounts receivable are 200 due by F P Reinert 050
due by F E Robinson and 100 due by Geo D Maddox for bridge tolls
paid Payments for bridge tolls are illegal under the provisions of law fixing
a mileage allowance as total to be paid for use of motor vehicles and the
above toll charges aggregating 350 have now been refunded to the Comp
troller Generals accounts and will be reported as a receipt in next fiscal year
All receipts disclosed by examination have been accounted for and ex
penditures for the period under review were within the limits of budget
approvals and supported by proper voucher except as noted
Appreciation is expressed to the Comptroller General and the staff of
his office for the cooperation and assistance given the State Auditors office
during this examination and throughout the year117
DEPARTMENT OF
CONFEDERATE PENSIONS
118
DEPARTMENT OF CONFEDERATE PENSIONS
RECEIPTS 1954 1953
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 41500000 49500000
Budget Balancing Adjustment 7494234 12305539
Total Income Receipts 34005766 37194461
CASH BALANCE JULY 1st
Budget Funds 3240078 3631263
37245844 40825724
PAYMENTS
EXPENSE
Personal Service 1240400 1186550
Supplies Materials 39671 39057
Communication 56048 56096
Repairs 1800 3708
Insurance 625 625
Equipment 29650 138806
Pensions 32986040 36160804
Miscellaneous 2933
Total Expense Payments 34357167 37585646
CASH BALANCE JUNE 30th
Budget Funds 2888677 3240078
37245844 40825724119
DEPARTMENT OF CONFEDERATE PENSIONS
SUMMARY

FINANCIAL CONDITION
The Department of Confederate Pensions ended the fiscal year on June
30 1954 with a cash surplus of 2888677 of which 21177 was available
jfor administration and 2867500 was in the State Treasury and reserved
for payment of pensions due July 1 1954
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation for the administrative cost of the Department for
the fiscal year ended June 30 1954 was 1500000 The amount approved
on budget to meet expenditures in the year was 1372566 and the remaining
ijj 127434 was lapsed to the State General Fund as provided by law
The 1372566 provided for administrative cost and the 1078 cash
balance at the beginning of the fiscal period made total funds available
i 1373644
I
1352467 of the available funds was expended for the administrative
cost of the Department and 21177 remained on hand June 30 1954 the
close of the fiscal year
Appropriation for payment of pensions and Ordinaries fees in the fiscal
year ended June 30 1954 was 40000000 The amount provided with
if which to pay pensions and ordinaries fees was 32633200 and the remain
ing 7366800 was lapsed to the State General Fund as provided by law
The 32633200 provided for pensions and Ordinaries fees together
with 3239000 balance at the beginning of the year made a total of
35872200 available
Of the 35872200 funds available 82200 was paid in fees to Ordinaries
and 32922500 pensions paid to widows of Confederate Soldiers and
2867500 remained on hand June 30 1954 This remaining cash balance
is reserved for payment of pensions due July 1 1954wmemm
120
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 1954 1953 1952
Confederate Soldiers 7500 per month 00 37500 90000
Widows of Confederate Soldiers 7500 per
month 32872500 35985000 40537500
Widows of Confederate Soldiers in Soldiers
Home 500 per month 50000 79000 81500
329 225 00 361 015 00 407 090 00
ORDINARIES FEES
Fees Based on 2 00 per year per pensioner 822 00 918 00 1 044 00
NUMBER ON PENSION ROLLS AT JUNE 1st
Confederate Soldiers 0 0 1
Widows of Confederate Soldiers 344 388 422
Widows of Confederate Soldiers in Soldiers
Home 9 11 14
353 399 437 I
ADMINISTRATIVE EXPENSE
Personal Service1158200 1094750 969800
Supplies 39671 39057 31409
Communication Services 56048 56096 55644
Other AdminExpense 98548 202443 210699
13 524 67 13 923 46 12 675 52
Number of Employees on Payroll June 30th 4 4 4
During the year ended June 1 1954 4 were added under Act of 1953 49
died 1 entered Milledgeville State Hospital 46 net loss of pensioners
in the year ended 611954g
121
DEPARTMENT OF CONFEDERATE PENSIONS
GENERAL
Records of the office were found in excellent condition and all expendi
tures for the period under review were within the limits of approved budgets
and provisions of State law
Miss Lillian Henderson Director of the Department is bonded in the
amount of 250000 as required by law
Appreciation is expressed to the Director and the staff of the Depart
ment for the cooperation and assistance given the State Auditors office
during this examination and throughout the yearmmmsmm
122
DEPARTMENT OF CONFEDERATE PENSIONS
PENSION PAYMENTS TO CONFEDERATE SOLDIERS WIDOWS
IN YEAR ENDED JUNE 30 1954
NUMBER OF PENSIONERS ON ROLLS JUNE 1 1954
NUMBER PENSION
COUNTY Appling 611954 2 75 Mo 2 625 00
Atkinson 1 900 00
Bacon 1 900 00
Baldwin 2 1 800 00
Banks 1 900 00
Barrow 5 4 500 00
Bartow 1 900 00
Ben Hill 2 1 800 00
Bibb 9 9150 00
Bleckley 1 900 00
Brooks 2 1 800 00
Bulloch 1 900 00
Burke 2 1 800 00
Butts 5 5 025 00
Calhoun 0 450 00
Candler 1 900 00
Carroll 4 4 350 00
Catoosa 0 525 00
Chatham 11 11 025 00
Chattooga 1 900 00
Cherokee 6 5 850 00
Clarke 4 3 675 00
Clay 1 1 125 00
Clayton 2 1 800 00
Cobb 4 3 600 00
Colquitt 1 1 125 00
Columbia 0 750 00
Cook 3 2 700 00
Coweta 7 6 300 00
Crawford 1 900 00
Crisp 1 900 00
Dade 1 1 275 00
Dawson 2 2 025 00
Decatur 5 4 500 00
DeKalb 6 5 550 00
Dodge 5 5 325 00
Dooly 3 2 700 00
Dougherty 2 1 800 00
Douglas 1 900 00
Early 4 3150 00
Elbert 7 6 300 00
EmanueL 1 90000
Floyd 3 3 225 00
Forsyth 2 1 800 00
123
DEPARTMENT OF CONFEDERATE PENSIONS
PENSION PAYMENTS TO CONFEDERATE SOLDIERS WIDOWS
IN YEAR ENDED JUNE 30 1954
NUMBER OF PENSIONERS ON ROLLS JUNE 1 1964
NUMBER PENSION
COUNTY
Franklin
Fulton
Gilmer
Glascock
Glynn
Gordon
Grady
Greene
Gwinnett
Habersham
Hall
Haralson
Harris
Hart
Heard
Henry
Houston
Jackson
Jasper
Jenkins
Johnson
Jones
Lamar
Laurens
Lee
Lincoln
Long
Lowndes
Lumpkin
Macon
Madison
Meriwether
Miller
Mitchell
Monroe
Montgomery
Morgan
Murray
Muscogee
Newton
Oconee
Oglethorpe
Paulding
Peach
611954 75 Mo
3 2 700 00
48 44 475 00
5 4 200 00
2 1 800 00
2 1 800 00
4 4125 00
4 3 600 00
4 3 900 00
4 3 600 00
0 600 00
4 4 350 00
2 2 625 00
0 300 00
2 2175 00
0 675 00
2 1 800 00
3 2 700 00
2 1 800 00
2 1 800 00
1 900 00
2 1 800 00
1 1 800 00
1 90000
4 3 600 00
1 900 00
2 1 800 00
1 900 00
1 900 00
0 30000
2 1 800 00
2 1 200 00
2 2 400 00
1 1 725 00
4 3 600 00
1 900 00
2 1 800 00
4 3 600 00
2 2 400 00
2 1 950 00
1 1 725 00
2 1 800 00
3 3 300 00
1 900 00
1 900 00

124
DEPARTMENT OF CONFEDERATE PENSIONS
PENSION PAYMENTS TO CONFEDERATE SOLDIERS WIDOWS
IN YEAR ENDED JUNE 30 1954
NUMBER OF PENSIONERS ON ROLLS JUNE 1 1954
NUMBER PENSION
COUNTY
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
Walker
Walton
Ware
Warren
Washington
Wheeler
White
Whitfleld
Wilkes
Wilkinson
Worth
Soldiers Home 5 per Mo
611954 75 Mo
3 2 700 00
3 2 70000
1 1 275 00
2 1 800 00
2 1 800 00
1 90000
3 2 700 00
1 1 575 00
6 5 400 00
2 1 800 00
1 90000
3 2 700 00
2 2 325 00
3 2 700 00
2 1 800 00
2 1 875 00
2 1 650 00
1 90000
1 90000
5 4 950 00
2 97500
0 15000
1 90000
1 90000
5 4 500 00
2 1 800 00
2 1 800 00
1 90000
1 90000
1 900 00
3 2 700 00
1 900 00
2 1 575 00
3 315000
1 90000
3 2 700 00
3 2 700 00
2 1 800 00
2 1 275 00
1 900 00
9 50000
353 329 225 00
125
STATE BOARD OF
CORRECTIONS126
STATE BOARD OF CORRECTIONS
RECEIPTS 1954 1953
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 136500000 135000000
Budget Balancing Adjustment 4949640 15562100
Revenues Retained
Earnings 124339190 128867380
Total Income Receipts 255889550 248305280
NONINCOME
Private Trust Funds 22153588 20336599
CASH BALANCES JULY 1st
Budget Funds 16772148 27777422
Private Trust Funds 43 605 67 38106 48
299175853 300229949
PAYMENTS
EXPENSE
Personal Services 77561687 72701849
Travel 3695195 3125551
Supplies Materials 148128536 161613933
Communication 1439153 1484631
Heat Light Power Water 5542635 4176424
Publications Printing 44275 17669
Repairs 1344693 2040397
Rents 50175 43223
Insurance 718 56 1138 27
Indemnities 311328 6000
Equipment 7343307 13617911
Miscellaneous 473004 324995
Pensions Benefits 469189 4144
Total Expense Payments 246475033 259270554
OUTLAYS
Lands Buildings
Personal Services 1 99000
Travel 130
Supplies Materials 1517330
Rents 30000
Contracts 46000 40000
Equipment 286202
NONCOST
Private Trust Funds 20762811 19786680
CASH BALANCES JUNE 30th
Budget Funds 24108003 16772148
Private Trust Funds 5751344 4360567
299175853 300229949B
127
STATE BOARD OF CORRECTIONS
CURRENT BALANCE SHEET
JUNE 30 1954
ASSETS
AVAILABLE CASH
Administrative Accounts 326591
Institutional Accounts 237 81412
Trust and Agency Account 5751344 29859347
ACCOUNTS RECEIVABLE
State Highway Contracts Collections in July 9150094
Miscellaneous Sales and Inmate Labor 646945 97 970 39
396 563 86
LIABILITIES RESERVES SURPLUS
LIABILITIES
Accounts Payable
Administrative Office 67155
Institutions
State Prison 113 81612
Prison Branches 6294738 17743505
RESERVES
Trust and Agency AccountsReidsville 5751344
SURPLUS Subject to Budget Control
Administrative Account 2 59436
Institution Account 15902101 16161537
396 563 86

128
STATE BOARD OF CORRECTIONS
SUMMARY
FINANCIAL CONDITION
The State Board of Corrections ended the fiscal year on June 30 1954
with a surplus of 259436 available for administration and 15902101
for prison institution operations after providing the necessary reserve of
17743505 to cover outstanding accounts payable and reserving 5751344
for Private Trust and Agency Funds held on this date
REVENUE COLLECTIONS
The State Board of Corrections is a revenuecollecting agency for re
ceipts from farming manufacturing and other activities at the Prison
Total revenue collected in the year ended June 301954 was 124339190
all of which was retained by the Board as reimbursement of expenses in
curred in operations as authorized by Legislative Act approved February
25 1949
Revenue receipts the past year are compared with collections by the
Board in the two previous fiscal periods as follows
YEAR ENDED JUNE 30th
FARM SALES 1954 1953 1952
Canned Vegetables 40230 444260 260713
Cotton 2010520 1039610
Livestock 533830 98840 381500
Hides and Fats 127076 91015 93501
Turpentine and Rosin 221854 318657 474487
Onions 869535
Federal Farm Program 250000 170000
31 83510 19 923 82 22 497 36
INDUSTRIAL DEPT SALES
Tags and Markers262002 70 23315123 260 517 44
Printing 42500 77223 45285
Wearing Apparel 514 61
262 427 70 233 923 46 261 484 90
INMATE LABOR 753926 636996 1236304
ROAD CONTRACTS87425407 95987221 85196101
129
STATE BOARD OF CORRECTIONS
YEAR ENDED JUNE 30th
1954 1953 1952
OTHER SALES AND INCOME
Utility Services 913750 899375 893110
Insurance Recoveries 228649 52570 53790
Crushed Stone 5273512 5586680 2046500
Other Receipts 317666 319810 186661
67 335 77 68 584 35 81800 61
Total Revenue Collections124339190 128867380 118010692
AVAILABLE INCOME AND OPERATING COSTS
State Appropriation to the Board for Administration in the year ended
June 30 1954 was 11500000 This was reduced by 690000 in compliance
with the Budget Bureaus directive for a six per cent reduction in all State
appropriations leaving net appropriation of 10810000 To meet expendi
tures approved on budgets 40360 was transferred from the State Emer
gency Fund making total allotment of State funds for the year 10850360
Appropriation for operation of the prison institutions under the control
of the State Board of Corrections in the fiscal year was 125000000 Six
per cent reduction left net appropriation of 117500000 This was increased
to 120700000 by special appropriation of 3200000 from State Emer
gency Fund to meet budgetapproved expenditures as provided by law
In addition to the 131550360 total funds provided by allotment of
State funds for the operation of the Board and the Prison Institutions the
Board collected and retained revenue amounting to 124339190 as pre
viously referred to making total income for the year 255889550
The 255889550 income receipts and the 16772148 cash balance at
the beginning of the fiscal period made a total of 272661698 available
246475033 of the available funds was expended in the year for budget
approved items of expense 2078662 was paid for land buildings and equip
ment and 24108003 remained on hand June 30 1954 the end of the fiscal
year
The first lien on this remaining cash balance is for liquidation of out
standing accounts payable and the remainder will be available for expendi
ture in the next fiscal period subject to budget reapprovals130
STATE BOARD OF CORRECTIONS
COMPARISON OF OPERATING COSTS
The Boards expenditures for operations for the past three years are
compared in the following statement
YEAR ENDED JUNE 30th
BY ACTIVITY 1954 1953 1952
Administration 10825398 9703220 9866733
Maintenance and Operation Insts 798 302 20 750 245 44 675 891 47
Industries 4765690 20587637 10362726
Farms 19429919 21971338 18365481
CorrectionafInstitution Rome 3233787 1053675 2537141
Ga Ind Inst Toccoa and Alto 241 65814 172166 97 133 820 28
Prison Branches 106302867 113753443 112490270
Totals248553695 259310554 234593526
BY OBJECT
EXPENSE
Personal Services 77561687 72701849 68537205
Travel 3695195 3125551 2893438
Supplies and Materials 148128536 161613933 146474291
Communication 1439153 1484631 1378267
Lights Power Water 5542635 4176424 3487569
Printing Publicity 44275 17669 85341
Repairs Alterations 1344693 2040397 1523009
Rents 50175 43223 35295
Insurance Bonding 71856 113827 1581785
Pensions To Ret System 469189 4144
Indemnities 311328 6000 813252
Equipment 7343307 13617911 6754176
Miscellaneous 473004 324995 529898
Total Expense Payments2464 750 33 2 592 705 54 2 340 935 26
OUTLAY
Land 46000 40000 500000
Buildings 1746460
Equipment 2 86202
2078662 40000 500000
Total Cost Payments248553695 259310554 234593526
Average Daily Inmate CountAll Units 2 749 2 260 2110
Number of Employees June 30
Administration 21 20 21
Institutions 313 289 268
334 309 289131
STATE BOARD OF CORRECTIONS
Figures on the number of inmates furnished by officials of the Board of
Corrections covering all the prison branches show an increase in average
daily inmate count the past year of 489 Operating expense payments de
creased from 259270554 to 246475033 for the same period
The Board of Corrections still assigns tubercular prisoners and approxi
mately one hundred colored women prisoners to the Battey Tubercular
Hospital Rome Georgia The Board of Corrections pays approximately
fifty per cent of custodial expense of these prisoners and Battey Hospital
pays the remainder and furnishes food and clothing for the use of the prisoners
PRIVATE TRUST AND AGENCY FUNDS
Private Trust and Agency Fund receipts in the year ended June 30 1954
amounted to 22153588 which with a balance of 4360567 on hand at
the beginning of the period made a total of 26514155 to be accounted for
Of this amount 20762811 was disbursed for objects of trust and 5751344
remained on hand June 30 1954 the end of the fiscal year
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
Purchases are made at the Prison Store by employees at the Prison for
groceries and other commodities and the profits from the store are paid into
the Athletic and Miscellaneous Account which is maintained for the benefit
of the prisoners
Inmate deposits shown in the within report are the personal funds of
the inmates at the Prison at Reidsville only
GENERAL
The Director Treasurer and other responsible officials and employees
of the Board are properly bonded
Members of the State Board of Corrections on June 30 1954 were
L C Burns Chairman
Warden Chatham Co P W Camp
Savannah Georgia
John Collins
Cotton Georgia
132
STATE BOARD OF CORRECTIONS
W B Morrison
Mount Vernon Georgia
C 0 Nixon
Covington Georgia
J B Stanley
Louisville Georgia
Books and records of the Board of Corrections are well kept all known
receipts for the period under review have been accounted for and expendi
tures were within the limits of budget approvals and supported by proper
voucher
Appreciation is expressed to the officials and staff of the Board of Cor
rections for the cooperation and assistance given the State Auditors office
during this examination and throughout the year
TRUST AND AGENCY FUNDS
YEAR ENDED JUNE 30 1954
Balances Pay Balances
FUNDS 711953 Receipts ments 6301954
Athletics and Miscellaneous
Transfers from Store Acct 10 000 00
Publications 31 10
Beauty Shop 91 70
Ga Prison Wardens Assn 126 17
Other 378
Store Mgr Inmate 10400
Chaplain
Volunteer Prison League 5000
Chapel Rprs and Supplies
and Music 113 47 3892
TravelInmate
Wearing ApparelInmates 195 16
Medical Services
Dr Lamar Brown 678 50
Awards and Other Supplies
Inmates 4533
Postage 150 85
FilmsRental and Express 1 84518
Special EventsXmas
Entertainments 1 682 01
PublicationSupplies
Print Shop 1 042 30
Womens Bldg Beauty
Shop Supplies 841 78
STATE BOARD OF CORRECTIONS
TRUST AND AGENCY FUNDS
YEAR ENDED JUNE 30 1954
133
FUNDS
Balances
711953
Receipts
Floral Offerings and
Arrangements
Reimbursements
Wardens Account
Athletic Expense and
Supplies
Equipment
Balances 783947
Pay
ments
7250
206 15
215 07
5 374 21
Balances
6301954
5 436 79
7 839 47 10 252 75 12 655 43 5 436 79
Barber Shop 13161
Uniform Account 55 75
Ledger AccountsSuspense 8400
Discharge Account 933 86
Discharge Clothing 1 30
Inmate Deposits2538326
Store Account
Sales
Purchases
Transfer to Athletics
Sales Tax Store 16100
Group Insurance Premium
BalancesStore Account 9186 02
43 605 67
524 00
354 00
1075
94 449 22
115 843 04
10 000 00
1 613 08
8 489 04
53111 124 50
5575
434 40 164 40
933 86
945
91 446 61 28 385 87
92 444 85
1 626 67
8 489 04
147 41
22 584 21
221 535 88 207 62811 57 513 44mm
135
DEPARTMENT OF
EDUCATION
136
DEPARTMENT OF EDUCATION
RECEIPTS 1954 1953
INCOME FROM STATE REVENUE ALLOTMENTS
Appropriation 9530000000 8305585200
Budget Balancing Adjustment 146 295 40 10 78711500
Revenues Retained
Grants from U S Government
Vocational Education 72064356 72064356
Vocational Rehabilitation 1 583486 41 1 274 633 82
Lunch Program 231646808 242740600
VeteransFarm Program 53996348 200518795
VeteransOntheJob Training 68912227 86360245
Donations 961600 1387614
Earnings Educational Services 30180215 7017680
Transfers Other Spending Units 1190 890 39 1 948 59914
Total Income Receipts 100123 91616 99 269 894 58
NONINCOME
Private Trust Funds 450138 256776000
CASH BALANCES JULY 1st
Budget Funds 1632424541 1155007045
Private Trust Funds 288953537
116 452 662 95 116 277 260 40
PAYMENTS
EXPENSE
Personal Services 159042140 155782985
Travel 21316653 20928211
Supplies Materials 6078205 4782177
Communications 6456624 9937565
Heat Light Power Water 298228 279693
Publications Printing 3585687 3984189
Repairs 2683654 491536
Rents 3683251 4548205
Insurance 68151 58495
Benefits Pensions 185318074 180827501
Grants to Civil Divisions 100 659922 94 88152 516 32
Equipment 4275183 2390845
Miscellaneous 584681 448672
Total Expense Payments 10459382825 9199711706
OUTLAY
Equipment Text and Library Books 2 834 369 68 2 498 602 56
NONCOST
Private Trust Funds 450138 545729537
CASH BALANCE JUNE 30th
Budget Funds 901996364 1632424541
116 452 662 95 116 277 26040wm
137
DEPARTMENT OF EDUCATION
CURRENT BALANCE SHEET
JUNE 301954
ASSETS
CASH ASSETS
Cash in Banks and State Treasury
State Funds839391588
Federal Funds 62604776 901996364
Accounts Receivable
Various Agencies 9 707 21
029 670 85
LIABILITIES RESERVES AND SURPLUS
LIABILITIES
Accounts Payable
School Administration 49130058
County School Superintendents 100000
General Administration Temperance Education 544513
Textbooks and Libraries 92637537
School Lunch Division 16429442
Division of Vocational Education 1272575
Vocational Rehabilitation FedFds 222359
Vet Farm Tr Program Federal Funds 45 802 50
Vet onthej ob Tr Prog Federal Funds 76 97518
Surplus Commodity Division 11028
War Surplus Prop Division 37500 172662780
RESERVES
For Contracts to Mature 2938931
For Federal Funds
Vet Farm Training Program 17690200
Vet onthej ob Training Program 161 799 65
For Unearned Income 27702842
For Capital Outlay Allotments to Common Schools 4091 794 22
For Balance carried forward to apply on 195455
Budget approved by the State Board of Education 2 383 79804 7120 711 64
SURPLUS
Available for Operations subject to Budget
Approvals 18233141
9029 670 85
138
DEPARTMENT OF EDUCATION
SUMMARY
INTRODUCTION
The operations of the State Department of Education of the fiscal year
ended June 30 1954 are reported herein covering the following divisions
and funds
AdministrationState Department
Grants to County and City School Systems
Text and Library Books
Lunch Room Program
Vocational Education
Vocational Rehabilitation
Veterans Farm Training
Veterans onthejob Training
Surplus Commodities
War Surplus Equipment
Special and Kellogg Foundation Funds
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 1954
with an unallotted and unencumbered surplus of 18233141 after providing
reserve of 172662780 for accounts payable to be liquidated and reserving
238379804 to be utilized in meeting the school budget which has been
approved by the State Board of Education for the 195455 fiscal year
409179422 for capital outlay allotments and 64511938 for other pur
poses as shown on Balance Sheet preceding this Summary
Undrawn appropriation funds in the State Treasury on June 30 1954
amounted to 698027255 of which 339403789 was for current operations
of county and city schools and 358623466 for capital outlay allotments
to common schools These amounts are gross credit balances before taking
into consideration provisions for liquidation of outstanding encumbrances139
DEPARTMENT OF EDUCATION
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 1954 was 8280000000 which
was reduced to 7783200000 in compliance with Budget Bureaus directive
for a six per cent reduction in all State appropriations This was increased
to 8065370460 by transfer of 282170460 as a special appropriation
from the State Emergency Fund to meet expenditures given budget approval
as provided by law
Appropriation for capital outlay for the year ended June 30 1954 was
1250000000 which was reduced to 1175000000 by application of the
Budget Bureaus six per cent reduction of all State appropriations To
meet capital outlay allotments given budget approval 275000000 was
transferred as a special appropriation from the State Emergency Fund as
authorized by law making net capital outlay appropriation for the year
1450000000
In addition to the 9515370460 income from appropriations the De
partment received 584968380 in Grants from the U S Government
495554 transfers from other units of the State Government and 31141815
from gifts and earnings making total receipts for the year 10131976209
From the 10131976209 received 119584593 was transferred to
various units as listed below leaving 10012391616 net income available
to the Department of Education
Academy for the Blind 25000000
School for the Deaf 36500000
No Ga Trade Vocational School 27713250
No Ga Trade Vocational School Voc Funds 225000
So Ga Trade Vocational School 20982700
University System Branches 87 503 66
State Personnel BoardMerit System Administration 4132 77
1195 845 93
The 10012391616 net income together with 1632424541 cash
balance at the beginning of the fiscal year made total funds available
11644816157
From the 11644816157 funds available 218812106 was expended
for administration and supervision 10065992294 for Grants to County
and City School Systems 174578425 for Vocational Rehabilitation Trainee
costs and 283436968 for text and library books and film equipment
and 901996364 remained on hand June 30 1954 the end of the fiscal
year
140
DEPARTMENT OF EDUCATION
Of this remaining cash balance 172662780 is reserved for liquidation
of accounts payable and purchase orders outstanding 473691360 for
special and restricted purposes and the remainder represents the excess of
funds which have been provided over obligations incurred and will be avail
able for expenditure in the next fiscal period subject to budget reapprovals141
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
1954
Grants to County and City School
Systems10065992294
Administration 43616584
Text and Library Books 324654959
Surplus Commodities 3701858
War Surplus Equipment 3906686
Vocational Education 349 255 67
Vocational Rehabilitation 2 48158706
Vet Farm Training 5061891
Vet onthejob Training 4575762
Lunch Room Program 7215221
Special Funds 1010265
Totals10742819793
1953
B8152 516 32
401 763 89
2 908 444 56
44 807 24
36 545 57
336109 05
2 438 635 06
43 544 45
56 702 21
71 003 62
6 897 65
1952
77 667 078 52
332171 29
2 777 448 60
3895756
35 04518
293 485 29
2 051114 32
52 551 91
5102519
59 069 49
65719
94 496 969 62 83 358 604 54
BY OBJECT
Personal Services 159042140
Travel 21316653
Supplies 6078205
Communication 6456624
Heat Light Power Water 2 982 28
Printing Publications 35 856 87
Repairs 2683654
Rents 3683251
Insurance Bonding 68151
Pensions 10739649
Equipment 287712151
Miscellaneous 5 846 81
Grants 10065992294
Trainee Costs 174578425
Libraries and Other
Totals10742819793
155782985 1 314 796 55
209 28211 200 716 55
47 821 77 51 429 95
99 375 65 82 928 09
2 796 93 2 33817
39 841 89 28 857 85
6165 36 2 243 36
45 482 05 39 287 47
584 95 10 782 23
91 52810 69 861 68
2 522 511 01 2 477 309 58
4 486 72 4 965 78
88152 516 32 77 667 078 52
1 716 746 91 1 395 58776
10 421 00
94 496 969 62 83 358 604 54

142
DEPARTMENT OF EDUCATION
YEAR ENDED JUNE 30th
1954
Number of Employees on
Payrolls June 30th
Administration
Textbook Division
Lunch Room Program
Surplus Commodity Division
War Surplus Equip Division
Veterans Farm Training Prog
Vet onthejob Training
Vocational Education
Vocational Rehabilitation
Special Funds
Totals
1953
1952
76 71 66
88 83 85
14 14 13
6 8 8
7 7 7
6 9 11
11 13 15
62 57 53
135 134 120
2 1
407
397
378
GENERAL
Membership of the State Board of Education is as follows
H W Blount
J D Rogers Jr
Clark W Duncan
James S Peters
Geo P Whitman Jr
Herschel Lovett
Glenn Milner
L E Sweat
Irwin Kimzey
Mrs Julius Y Talmadge
Waynesboro Georgia
Blakely Georgia
Buena Vista Georgia
Manchester Georgia
College Park Georgia
Dublin Georgia
Rome Georgia
Blackshear Georgia
Clarkesville Georgia
Athens Georgia
The State School Superintendent and the Assistant Superintendent
have on file surety bonds in the amount of 1000000 each as required by
law and the accountant for the Department of Education is bonded in the
amount of 500000
Shown on the Balance of the Department at the close of the fiscal year
on June 30 1954 is the amount of 409179422 which has been set up as
a reserve for outstanding capital outlay allotments made to the common
schools of the State This is 50555956 in excess of the 358623466 un
drawn capital outlay appropriation funds in the State Treasury on this date
As regards this excess it must be pointed out that the allotments for capital
outlay have been made to the common schools based on a fouryear buildV t

DEPARTMENT OF EDUCATION
0 ing program ending June 30 1955 and the above figures reflect the con
il dition of the fund on June 30 1954
All receipts disclosed by examination have been accounted for and ex
penditures for the period under review were within the limits of budget
approvals and supported by proper voucher
Excellent records are kept of all financial transactions of the Depart
ment of Education and appreciation is expressed to the members of the
Board of Education the Superintendent of Schools and the officials and
I staff of the Department for the cooperation and assistance given the State
Auditors office during this examination and throughout the year
144
DEPARTMENT OF EDUCATION
ANALYSIS OF PAYMENTS FOR REHABILITATION STUDENTS
YEAR ENDED JUNE 30 1954
State Federal
BENEFIT CASE SERVICE Total Funds Funds
Examinations
Medical Psychiatric 10845368 5422684 5422684
Treatments
Medical Psychiatric Surgical
Dental 42253861 21126931 21126930
Artificial Appliances
Limbs Braces Aids Appl 11063423 5531711 5531712
Hospitalization
Care Therapy Nursing Medical 52280381 26140191 26140190
Training
Educational Institution 29023587 14511793 14511794
Employment 24173533 12086767 12086766
Correspondence Schools 5284852 2642426 2642426
Tutorial 58670 29335 29335
Actual Trainee Cost 195354174983675 87491838 87491837
Adjustments 195253 4052 50 202625 202625
Total Expenditures Match BasisSl 745 784 25 872 89213 872 89212
ACTUAL EXPENDITURES
By Funds174578425 90032414 84546011B

145
DEPARTMENT OF EDUCATION
VOCATIONAL REHABILITATION DIVISION
RECAP OF RECEIPTS AND PAYMENTS
YEAR ENDED JUNE 30 1954
A RECEIPTS Total State Federal
Grants Appropriations248348641 90000000 158348641
Balances July 11953 32425 32425

PAYMENTSACTUAL
Adrninistration Less Refunds 9190621 9190621
Vocational Guidance Placement
Service 64389660 64389660
Case Service
Detail Preceding Page 174578425 90032414 84546011
BALANCE JUNE 30 1954 222360 11 222349
483 810 66 900 324 25 1 583 486 41
248381066 90032425 158348641
146
DEPARTMENT OF EDUCATION
DETAIL OF BOOK AND FILM PURCHASES
YEAR ENDED JUNE 30 1954
Text T
Special
Books
Films
AudioVis
Education
Library
Books
Rural
Libraries
A B C School Supply House
A F Films Inc
AbelardSchuman Inc 389T
Ahrens Publishing Co Inc
Allen Map Globe Chart Co
Allen Moore Productions
Allyn Bacon 116 71795T
American Book Co 372 960 60T
Am Book Pub Council Educ 600
Am As of Colleges for Tea Ed 2 62
American Crayon Co 238
American Library Assoc 11250
American Parents Committee 150
American Seating Co
Americana Corp
American Technical Society
Am Printing House for Blind
Anders Book Store Inc
AppletonCenturyCraf ts
Archives History Dept of
Associated Films Inc
Assoc for Childhood Educ 183
Association Press
Assoc Supv Curr Dev
Atlanta Board of Educ 210
Atlanta News Agency 560
Audio Visual Guide
Avalon Dagget Productions
Aycock Edward L
Audio Visual Materials Service
Bailey Film Service
Baker Taylor Co
Baptist Sunday School Board
Beckley Cardy Co
BeelandKing Film Products
Bennett Charles A Co 37419T
Bete Channing L Co 1600
Blackhawk Films Inc
BobbsMerrill Co Inc
Book Center The
BookCraftShop
BookoftheMonth Club
Bowker R R Co 4303
Brandon Films
8205
400 69
9000
3 384 78
1220
7273 56
378 79
950
4100 00
8 77500
1625
1 201 37
485250
8200
961 07
922 94
500
219 52
350
100 81
48 707 03
9442
4 228 67
1360
718 72
25987
769511 199344 I
600
1 917 50
395 40
3500
2160
47 418 37
1013
4 23315
1 01513 I
12668 I
23809 I
17500147
DEPARTMENT OF EDUCATION
DETAIL OF BOOK AND FILM PURCHASES
YEAR ENDED JUNE 30 1954
Brethren Publishing House
British Information Service
BroDart Industries
Burke J W Co
Building Standards
Byron Inc
Cable Piano Co
t Calhoun Company
Cambridge Univ Press
Carter Company
Cat of Free Teaching Aids
in Cathedral Films Inc
Childrens Reading Service
Christian Education Press
ChurchCraft Pictures
Co Craft Music Co
i Cody Publications Inc
i Colher P F Sons
Cokesbury Bookstore
Colonial Films
Columbia Univ Press
Compton F E Co
Cordele Book Co
Cornell Univ Press
Coronet Films
Craft Arthur C Publications
rCrown Publishers
Dallas Jones Productions
Demco Library Supplies
Denver Public Schools
Doubleday Co Inc
Dryden Press
Hi Duke University Press
Duke University Press
fDutton E P Co
Dykes Mrs W F
Economy Company The
Eastman Kodak Stores Inc
Education Music Bureau
Educational Recording Services
Educators Progress Service
Educational Screen The
Educ Rec Guides Inc
Elementary FilmStrip Club
Text T
Special
Books
270
1025
Films
AudioVis
Education
2772
9 401 71
402
125
33 943 52
617
110
277 34
800
4 96T
180
500
1 941 52T
1000
2000
263 31
600
1400
500
Library
Books
852
4550
9000
26 47818
5978
4575
9871
3800
3129 00
2 270 58
53011
212 70
18 998 00
2339
5 533 62
217
Rural
Libraries
3069
5 765 35
9611
150 76
500
300
1000
616 50
53818
1 02150
24505
916511 41 228 74
3628
7 551 99 6 771 39
1763
7375
5025 2825
114 50 400
3000148
DEPARTMENT OF EDUCATION
DETAIL OF BOOK AND FILM PURCHASES
YEAR ENDED JUNE 30 1954
Enrichment Records
England R D Co
Encyclopedia Britannica Inc
Encyclopedia Brit Films Inc
Eye Gate House Inc
Field Enterprises Inc
Film Council of America
Film Images Inc
Filmstrip House The
Fitzpatrick Jas A Travel
Pictures
Kent Lane Inc
Kimseys Book Shop
Kirkus Virginia3
Knapf Alfred A Inc
Kjas Neil A Music Co
Library Book House
Library Products Inc
Library Service
Library of Congress
Lippincott J P Co
Linguaphone Institute The
Little Brown Co
McClintock T M Productions
McClurg A C Co
McCormick Mathers Pub Co
McDaniel Mrs M M
McGraw Hill Book Co
McGregor Co The
McQueen A S
MacMillan Co
Mahnke Carl F Productions
Maj estic Studio
Malone Book Stores Inc
Maurice Sales Co
Max News Store
Meth Fed f or Soc Action
Methodist Publishing House
Midwest Debate Bureau
Milton Bradley Co
Modern School Supply Co
Museum Extension Service
Natl Council of Tea of English
Natl Council of Books Inc
Text T Films
Special AudioVis Library Rural
Books Education Books Libraries
6000
4230 5810 i
7 023 45 1 320 65 i
5647643 15 910 54 241 32 5 419 47
30 355 42 249072 2700
40000
72297
7500
1000
3400
2667
2106
6828
1870
863
666
2400T
630
240
1408
998
3 620 29
1131
9636
11747 60
2500
2439
8600
28900
6039
2 760 80
10186 06 8104 57
159 50 1980
1050
12542
432 96T 975
79 96T 4 209 72 5 23207 5415 25 2 918 96
600 800
22 524 94 10 981 41
5522
6071Natl
Natl
Natl
Natl
Natl
Natl
Natl
ii
Bid
DEPARTMENT OF EDUCATION
DETAIL OF BOOK AND FILM PURCHASES
YEAR ENDED JUNE 30 1954
Assn of Sec Sen Prin
Educ Assoc
Forum Inc
Library Bindery Co
P T A
Rehabilitation Assoc
Training Laboratory
New Am Library of World Lit
New Method Book Bindery Co
Newsmap oftheweek Inc
Newhouse Sales Assoc
Noble Noble Publishers
Norwoods Record Shop
Nystrom A J Co
Orleans Samuel P Assoc
Pacer The
Pepper J W Son
Personal Book Shop The
Phillips Dan R
Phillips Sales Co
PhonoVisual Products
Pitts Walter Agt
Pictorial Events
Polk R L Co
Popular Science Pub Co
Public Affairs Committee
Quarterly Journal of Studies
on Alcohol
Quarterman L H
Racine Public Library
Raemer House of Childrens
Books
Rand McNally Co
Record Center The
Richs Inc
RKOPathe Inc
Rinehart Co
Rod Chisholm Publications
Ritter Music Co Inc
Rogers Studio
Row Peterson Co
Rutan Music Co Inc
Ruzicka Joseph
Sales Management
107 50
2044
136 22T
1000
200
7214
5174
400
149
Text T Films
Special AudioVis Library Rural
Books Education Books Libraries
1777
512 2 380 00 455 09 5250
3 22T
1 087 73 20452
125 17600
34000 9560
4 796 32 85018 35
993 23 17705
105596T 1112 13322
9 45316 1545
18500
425 800
7 954 50 19 30413 11900
2283 84T 114 07 1980
300 656 98 4 73111
7500 8100 2100
1000
330 99 1695
4 370 09 462 68
2 486 53 319811
4338
9909
1000
5080
450
9137
1590
1 318150
DEPARTMENT OF EDUCATION
DETAIL OF BOOK AND FILM PURCHASES
YEAR ENDED JUNE 30 1954
School College Service
Science Research Associates
Scott Foresman Co
Scribners Chas Sons
Sears Roebuck Co
Seminar Films Inc
Silver Burdett Co
Simon Schuster Inc
Smith Herschel Co
Shuler Edward L
Society for Vis Educ Inc
Sound Devices Inc
Southeastern Library Assoc 500
Sou Asso of Colleges
Sec Schools
Stackhouse J M Co
Stanwix House 816T
Stanley Bomar Co The
Standard Book Co
State Board of Educ
Sterling Films Inc
Sterling Television Co
Stevens Pictures Inc
Stillfilm Inc
Subject Index to Childrens
Magazines
Teaching Films Oust Inc
Times Inc
Tupper Love Inc 750
Turner S E
United Nations
United World Films Inc
U S Govt Printing Office 300
Univ of Ga Press 300
University of Illinois 500
University Microfilms
Univ of North Carolina Press
Univ of Wisconsin 575
Viking Press The
Virginia State Bd of Educ
Wards Natural Science Estab
Weber Costello Co
Webster Publishing Co
Welch W M Mfg Co
Text T Films
Special AudioVis Library Rural
Books Education Books Libraries
87 32T 3502
23 32T 7894 325C
340 400 82T 605 92
1 80018T 4 094 51 5985 2 815 72
i i 26306 583 06
1 524 47 1 054 17
14600
220 5173 1080
10000
9 094 12
3250
1 617 29
9000
2 289 00
194 18
439 57
800
1191 50
38600
526
180 00
56 707 46 14119 52
3045
11000
5700
156 85
8 973 71
2175
4400
1378
2880
6700
2637
6525
7 594
1734 55
2928
4076151
Wilcox Follett Co
Wilson H W Co
Wittich W A
Wolfe Ernest E
Wright A H
Yale University Press
Yancey Company The
DEPARTMENT OF EDUCATION
DETAIL OF BOOK AND FILM PURCHASES
YEAR ENDED JUNE 30 1954
Text T Films
Special AudioVis Library Rural
Books Education Books Libraries
80027 4 975 64
900 5000 62811 7 071 55 3182 3 675 74
300
2 249 48 647 84
3180
Textbooks1 866 464 20T
Spec Bk Supplies 116284
1 867 627 04 210138 34 541 893 63 450 516 33
Less Credits
Special Textbooks 5 758 52
Lost Damaged Books 1081092
Audio Vis Fees 3473130
Library BooksMatching 18450492
Total 2 834 369 68 1 851 057 60 175 407 04 357 388 71 450 516 33
YQ
152
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SYSTEMS
YEAR ENDED JUNE 30 1954
County
City
Total
Appling 68640926
Atkinson 37670384
Bacon 36466090
Baker 25510602
Baldwin 55499791
Banks 30147796
Barrow 29306972
Winder 132 650 60
Bartow 67943616
Cartersville 218 806 58
Ben Hill 29999990
Fitzgerald 22824090
Berrien 53197727
Bibb 207286266
Bleckley 193 231 60
Coehran 12160616
Brantley 29683183
Brooks 54824267
Quitman 175994 81
Bryan 23939743
Bulloch 107206473
Burke 76197001
Butts 35489695
Calhoun 42248520
Camden 39192178
Candler 35416856
Carroll 76475990
Carrollton 21177418
Catoosa 53866319
Charlton 26224741
Chatham 204022075
Chattahoochee 4359561
Chattooga 57736983
Trion 11489942
Cherokee 63961991
Canton 6032796
Clarke 33863777
Athens 62845355
Clay 25854697
Clayton 66614519
Clinch 24654120
Cobb 137070485
Marietta 38141013
Coffee 82880155
Douglas 17872440
Salary of School
Supt Allotment Vocational
3 420 00 478 843 75 2 829 70
3 960 00 283 460 16 5103 43
2 760 00 295 168 79 2 775 52
2 220 00 196 591 02 1 290 00
3 420 00 396 764 36 3 516 58
2 880 00 225 627 01 2156 31
3 420 00 226133 29 3 706 88
76 040 16 1 442 10
3 720 00 523 518 78 140 570 42 6 835 71
3 420 00 242 857 38 2 194 84
179 736 34 3 324 80
3 960 00 438183 64 4 621 51
3 420 00 1 580 292 03 93 576 06
2 760 00 184 963 61 1 092 50
61 722 97 507 30
3 420 00 248 574 87 2 655 00
3 960 00 40815814 4 111 30
120 975 61 2 061 73
3 330 00 223 636 31 1 619 48
3 960 00 746 903 86 14 998 33
3 960 00 616 947 23 6 962 47
3 960 00 220 585 65 1 707 15
3 960 00 317100 34 7 395 52
3420 00 273 528 77 1 850 60
3 420 00 253105 73 4 201 60
3 960 00 713 328 22 162 590 51 9 617 70
3 960 00 403 467 95 2 248 40
3 960 00 192 630 33 1 543 07
3 960 00 1 793 070 41 60 634 00
2 220 00 38 946 65
3 230 00 397 39015 6 553 06
75 549 04 1 995 75
3 960 00 466 306 67 3 140 67
50 415 96 1 460 00
3 420 00 266 202 72 4 644 51
335 382 85 5 913 63
3 420 00 169 945 61 1 58315
3 960 00 538 336 27 1 921 70
1 299 60 193 908 46 2 212 42
3 960 00 1 095 661 36 10 916 98
352 30303 829 35
1 560 00 561 874 29 6 512 55
159 573 91 60000
153
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SYSTEMS
YEAR ENDED JUNE 30 1954
Veterans
Farm
Training
414219
4 345 46
2 589 80
1 863 97
3 935 05
9 433 43
5 091 81
1 567 96
1 308 75
292 46
1 897 29
611149
3 43415
1 69017
6 860 66
3 280 68
3 218 93
1 417 95
15127 35
2 633 61
1 690 31
3 927 51
1 194 01
17316
1 749 70
2 629 03
7 431 26
OnTheJob
Training
6 940 78
1 159 34
1 444 92
64 134 08
13 015 96
73 572 35
Lunch
Room
Program
10 432 84
8 634 79
566 79
2 441 03
11 896 97
3 479 59
10 07612
2 468 34
14 269 86
6 83616
4 559 72
2 779 76
13 003 37
92 874 57
4 123 03
5 375 89
6 184 67
9 801 74
3 923 32
9 121 47
21 541 88
7 719 63
6 684 81
3 765 49
8 522 41
3 823 28
22 726 63
6 683 67
22 053 23
4 623 70
118 422 26
2 428 96
10 932 74
4 454 63
23 785 06
3 852 00
8 276 53
29 957 07
2 225 05
21127 22
3 971 02
6016513
28 27775
15 823 45
7 550 49
Capital
Outlay
Payments
179 800 00
71 200 00
60 800 00
50 700 00
139 400 00
63 400 00
40 300 00
52 700 00
126 000 00
71 400 00
45 400 00
42 400 00
70 900 00
302 700 00
54000 00
34100 00
116100 00
45 600 00
277 800 00
123 100 00
120 800 00
85 600 00
104 600 00
88 200 00
42 500 00
104 300 00
57 800 00
140 600 00
32 900 00
138 500 00
4 600 00
54 900 00
257 200 00
81 200 00
100 800 00
43 400 00
123 800 00
235 600 00
11 000 00
Balance
Capital
Outlay
Allotment
2 000 00
2 000 00
54 400 00
51 000 00
4 000 00
133 900 00
466 400 00
15 400 00
78 200 00
27 400 00154

DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SYSTEMS Continued
YEAR ENDED JUNE 30 1954
County
City
Total
Colquitt 102369542
Moultrie 31168285
Columbia 39955270
Cook 36819588
Coweta 72547059
Newnan 21935612
Crawford 28488906
Crisp 26192247
Cordele 34638941
Dade 29312260
Dawson 19744477
Decatur 88327876
DeKalb 240375591
Decatur 42349551
Dodge1 72517493
Dooly 47988699
Dougherty 105472759
Douglas 49016779
Early 72151835
Echols 13543778
Effingham 49858574
Elbert 54445649
Elberton 19203436
Emanuel 87332963
Evans 29788307
Fannin 51279896
Fayette 35511661
Floyd 107890491
Rome 34950540
Forsyth 32796583
Franklin 55552382
Fulton 2043 15720
Atlanta 395629982
Gilmer 41140769
Glascock 15691154
Glynn 78657828
Gordon 49316534
Calhoun 14273867
Grady 82708729
Green 68774970
Gwinnett 106218125
Buford 12373496
Habersham 635 028 98
Tallulah Falls 10 07309
General
Salary of School
Supt Allotment Vocational
2 760 00 726 703 33 6 435 91
203 429 67 13 622 21
3 420 00 284 011 49 3 220 65
3 960 00 344 758 79 3 392 66
3 960 00 484 742 79 3 848 83
204 403 11 3 094 53
3 420 00 234 28313 1 917 50
3 360 00 241 483 42 192 471 89 2 25215
1 560 00 187 304 55 507 30
3 390 00 141 469 82 2 053 75
3 420 00 731 506 47 10 492 21
3 960 00 1 696 337 86 294 365 57 13 281 83
3 070 00 531 992 79 6 82111
3 420 00 454 483 95 7 019 05
3 960 00 762 693 99 23 248 65
2 760 00 341 843 81 3 813 94
3 420 00 583 562 29 14 868 70
3 420 00 101 642 66 1 464 92
3 420 00 344 948 53 5 220 16
3 420 00 401 537 21 7 682 37
133 156 40 8 544 81
2 340 00 657 773 31 9 403 44
3 420 00 215 665 77 2 904 92
3 420 00 418 269 85 4 667 89
3 420 00 243 134 39 4 317 60
3 870 00 759 795 48 24 093 41
326 511 60 712 50
3 420 00 280 175 34 1 795 92
3 420 00 398 302 74 5 867 56
3 960 00 1 716 299 75 6 222 53
3 112 630 80 80 777 80
2 760 00 283 329 21 4 183 30
1 740 00 114 266 48 1 173 52
3 960 00 614 970 08 5 948 82
3 420 00 375 226 01 1 415 00
87 842 59 597 50
3 420 00 550 423 97 6 469 44
3 960 00 412 453 66 3 771 07
3 420 00 774 223 42 12 91014
68 613 06 427 50
3 960 00 432 84014 5 161 68 4 802 75
155
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SYSTEMS Continued
YEAR ENDED JUNE 30 1954
Veterans
Farm
Training
3 70315
10 023 81
2 081 39
4156 06
2 979 00
7 75212
1 443 17
163 48
3 926 37
2 894 89
5 348 89
3 926 35
1 802 28
2 589 62
2 039 31
2 689 01
15 271 06
206 11
1 110 94
3 026 50
4 360 84
3 224 83
4 629 67
6 043 05
3 463 65
8 937 79
6 882 79
2 806 90
2 53386
3 28726
OnTheJob
Training
5 611 08
5 055 58
60 691 84
1 429 52
8 318 23
2 837 20
33 724 29
1 422 90
2 998 84
2 549 61
49 514 33
1 114 68
28 614 36
19 437 65
12 628 07
6 133 88
70 083 68
Lunch
Room
Program
24 69303
17 30716
10 200 56
14 003 04
11 751 83
6 802 90
2 689 43
7 074 78
8 625 68
7 878 06
4 967 72
14 415 48
86 481 33
14 029 94
14 914 94
11 037 64
29 300 66
10 424 86
7 178 90
2 510 20
8 357 74
7 227 90
10 483 54
13 327 49
5 886 27
10 230 28
4 703 44
26 690 82
22 281 30
7 149 74
12 403 85
70 231 87
203 293 79
2 871 53
2 131 54
25 299 38
14 666 54
5 670 51
15 357 21
9 674 39
31 493 83
2 894 40
18 738 83
171141
Capital
Outlay
Payments
i 259 400 00
67 300 00
98 700 00
211 400 00
39 600 00
84 600 00
93 000 00
45 400 00
111 200 00
600 800 00
115100 00
160190 00
201 800 00
128100 00
106 900 00
26 400 00
134 600 00
121 900 00
37 300 00
125 700 00
69 800 00
75 100 00
95 400 00
231 480 00
32 200 00
130 900 00
240 400 00
540 159 78
114 800 00
37 600 00
136 400 00
89 500 00
36 000 00
238 400 00
185 000 00
237 600 00
51 800 00
171 400 00
3 200 00
Balance
Capital
Outlay
Allotment
99 800 00
79 900 00
68 600 00
14190 00
158 700 00
4 300 00
9 400 00
147 800 00
8022156
pwaw
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SYSTEMS Continued
YEAR ENDED JUNE 30 1954
County
City
Total
Hall 841910
Gainesville 169 706
Hancock 346711
Haralson 411 682
Bremen 68129
Tallapoosa 80721
Harris 443084
Hart 623120
Heard 395834
Henry 738968
Houston 737761
Irwin 489895
Jackson 349930
Commerce 113137
Jefferson 40626
Jasper 288516
Jeff Davis 449 601
Jefferson 601266
Jenkins 437471
Johnson 421730
Jones 331653
Lamar 294298
Barnesville 90781
Lanier 245947
Laurens 1104425
Dublin 315556
Lee 286065
Liberty 394266
Lincoln 235896
Long 215612
Lowndes 713 645
Valdosta 514925
Lumpkin 241298
Macon 383709
Madison 570 969
Marion 279168
McDuffie 335143
Mclntosh 210706
Meriwether 729175
Miller 418535
Mitchell 637180
Pelham 230462
Monroe 424433
Montgomery 353 207
General
Salary of School
Supt Allotment 805 041 35 Vocational
1 42 3 960 00 6 665 34
100 155148 50 3 032 00
26 2 820 00 334 97513 4 040 90
54 3 420 00 279 811 68 1 964 70
i49 37 386 46
36 76 236 82
60 3 420 00 324 467 52 1 984 00
154 2 690 00 393 27114 3 632 50
48 3 960 00 264 493 16 8 461 71
171 3 960 00 493 567 39 4 035 66
96 2 220 00 558 262 94 2 517 97
i46 3 420 00 393 250 29 4 449 60
125 2 270 00 328 211 21 6 476 95
57 105 330 69 2 883 84
34 37196 70
1 42 2 760 00 207155 51 2 832 73
93 3 420 00 323 028 75 2 476 37
59 3960 00 573 482 60 6 825 68
84 3 420 00 326 863 86 5 959 35
54 1 200 00 357 617 29 4 216 30
14 3 420 00 260 972 89 1 580 95
13 3 960 00 196 61818
23 78 413 40 1 015 00
29 3 960 00 174 884 77 3 516 21
08 3 960 00 761 401 02 11 629 41
02 168 414 48 1 574 50
11 1 200 00 195 725 85 193150
11 144000 295 20713 1 333 22
18 2 760 00 185 591 94 1 908 27
14 3 420 00 155 448 22 934 92
21 3 960 00 596100 24 7 948 44
65 315 862 91 3 313 80
94 2 340 00 199 909 85 1 545 79
93 3 960 00 367 810 29 3 354 95
68 3960 00 352 429 05 7 284 91
63 3 960 00 212147 73 2 726 38
00 3 420 00 315 200 09 4 809 71
15 396000 201129 97 2 669 15
43 396000 568 944 21 5 397 55
32 3 510 00 340 583 47 3 907 22
31 276000 517 573 51 5 849 66
59 160 451 62 2 531 27
99 3920 00 318 800 84 2413 75
60 396000 264 900 58 3 004 17
157
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SYSTEMS Continued
YEAR ENDED JUNE 30 1954
Veterans Lunch Capital Balance
Capital
Farm OnTheJob Room Outlay Outlay
Training Training Program 21 01612 Payments Allotment
5227 61 13410000
11 525 50 89 900 00
553 05 4 32218 116 300 00
1 50811 4 94123 6 536 82 113 500 00 200000
3 243 03 27 500 00 2 000 00
1 51400 2 970 54 15 800 00
2487 06 10 526 02 100 200 00
4 894 74 15 63216 203 000 00
4 763 99 5 555 62 108 600 00
8 004 54 1 36080 12 240 32 16 361 05 215 800 00 158 400 00
1 939 78 8 235 79 78 600 00
3 23513 9 736 96 81 500 00
1 047 31 387573 3 429 64 3360000 20 500 00
3137 77 313041 69 500 00
1 866 22 7 810 59 11100000
3 845 49 13152 82 188000 00
2 658 67 4 069 96 94 500 00
2 50216 4 894 79 4 679 30 51 300 00 61 000 00
2 521 78 3 59817 87 600 00
2 752 83 860000 300000
378631 59 800 00
6 005 77 14 228 88 12167 04 307 200 00 133 400 00
3 607 76 83 600 00 10000
6 285 76 90 000 00
3 835 97 41 800 00
3 609 00 52 200 00
2529 35 11 60718 21 948 94 91 500 00 173 800 00 78 604 00
1 41334 2 289 96 33 800 00
2 520 49 6 064 20 96 000 00
3 20110 10 894 62 193 200 00
5 744 98 4 089 54 50 500 00
2 370 55 9 342 65 2 947 03 6200000 6040000
7 815 47 14 558 20 128 500 00 4 800 00
2 096 47 2 485 54 3 652 62 62 300 00
1 79050 155276 9 65388 3 679 70 98 000 00 63 800 00
4 30000 579940 89 200 00
584 34 1 958 51 78 800 00
158
wmmm
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SYSTEMS Continued
YEAR ENDED JUNE 30 1954
County
City
Total
Morgan 47688236
Murray 42165638
Muscogee 222043547
Newton 71694218
Oconee 27079653
Oglethorpe 48398154
Paulding 49114304
Peach 36905959
Pickens 339 213 21
Pierce 39768557
Pike 39310599
Polk 64683173
Cedartown 26656039
Pulaski 29846029
Hawkins ville
Putnam 30205702
Quitman 16324774
Rabun 323 914 95
Randolph 58457633
Richmond 2 042 77314
Rockdale 29472088
Schley 17619278
Screven 79910046
Seminole 405 549 60
Spalding 68931409
Stephens 405 67040
Toccoa 12857427
Stewart 28116979
Sumter 34671494
Americus 24603893
Talbot 32046877
Taliaf erro 203188 88
Tattnall 74114017
Taylor 47479132
Telfair 47348690
Terrell 51118721
Thomas 645 79410
Thomas ville 258 838 08
Tift 51652930
Tifton 8882711
Toombs 54536444
Vidalia 14192721
Towns 25718340
Treutlen 31332176
Salary of
Supt
3 420 00
3 420 00
3 960 00
3 420 00
3 310 00
3 420 00
3 420 00
3 960 00
3 420 00
1 560 00
3 960 00
3 420 00
2 340 00
General
School
Allotment
354
283
708
448
205
296
335
297
243
372
276
517
147
257
618 00
489 73
514 61
584 27
043 81
97113
361 09
318 81
306 38
337 72
538 35
901 47
070 63
037 34
Vocational
3 351 44
3178 29
49 416 16
15 552 59
4 989 75
1 658 23
2 804 29
9 706 14
4 339 90
7 005 30
2 202 57
10 017 73
1174 20
1 558 20
3 960 00 224 943 74 2 029 70
1 200 00 107 513 82 1 263 56
3 960 00 232 943 82 7 575 64
3 960 00 428 014 92 7 557 79
3 960 00 1 595188 29 59 090 26
3 960 00 215 830 12 1 920 00
1 740 00 124 941 86 1 360 71
3 960 00 561 803 88 4 215 65
3 420 00 284 961 96 6 336 21
3 960 00 597 056 49 3 949 50
3 240 00 325 555 73 3 501 40
119 623 81 2 01210
3 960 00 267 631 53 5 069 85
3 420 00 329 566 36 3 836 25
185 956 91 1 533 47
3 420 00 255172 47 2 025 57
1 200 00 140 597 34 3 110 39
3 420 00 520 863 71 5 227 40
3 960 00 313 673 67 4 170 90
3 420 00 453 824 97 3 401 80
3 420 00 350 876 54 4 73310
3 960 00 603 389 22 7 964 63
242 67619 3 220 98
3 420 00 494 382 93 4 748 41
74 542 04 1 017 45
1 200 00 333 594 05 5 004 54
133 045 06 1 627 20
2 340 00 175 816 35 1 858 90
3 960 00 207 533 02 3 428 90
159
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SYSTEMS Continued
YEAR ENDED JUNE 30 1954
Veterans
Farm
Training
3 858 44
1 989 58
1 719 78
3 582 31
2 431 95
2 313 09
3 636 29
909 54
4 636 68
2 895 28
3 128 86
3 012 71
1 790 98
2 379 84
3 965 83
4 156 06
379 79
3 707 36
3 609 31
5664
2 729 61
1 256 30
2 336 59
910 31
5 488 22
4 819 87
2 369 98
8 918 46
15 893 55
3 951 54
4 248 24
3 327 82
1 84618
OnTheJob
Training
6 908 50
1 568 25
1 628 56
2 965 76
688 10
38 544 98
58 134 82
1 426 50
Lunch
Room
Program
8 534 48
12 070 28
33 744 70
14 497 29
7 220 66
5 500 23
10 244 57
6 938 35
4 237 39
12145 87
7 909 79
20 763 67
13515 56
6 912 04
5 332 60
1 890 52
13 469 66
5 759 00
78 694 80
4 545 00
1 750 21
12 013 57
5134 02
32 746 48
12 508 84
6 938 36
3 252 11
7 555 74
6148 55
3 350 73
1 770 84
13 540 84
4 966 88
10 470 15
7 612 61
14 586 70
12 940 91
10 026 42
13 267 62
9 317 61
7 254 95
2 840 33
3 753 66
Capital
Outlay
Payments
103100 00
110 600 00
424 800 00
231 600 00
46 650 00
174 000 00
137 000 00
47 500 00
83 000 00
99 600 00
91 600 00
104 800 00
27 600 00
64 000 00
49 000 00
62 000 00
133 500 00
305 460 00
65 500 00
46 400 00
213 400 00
101 400 00
13 000 00
52 400 00
56 500 00
55 600 00
192 600 00
143 200 00
134 200 00
192 000 00
71 000 00
92 800 00
Balance
Capital
Outlay
Allotment
71 300 00
50 900 00
11 600 00
129 500 00
71 700 00
46 600 00
86 600 00
118 100 00
127 200 00
182 700 00
94 800 00
161 600 00
28 700 00
31 700 00160
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SYSTEMS Continued
YEAR ENDED JUNE 30 1954
County
City
Total
Troup 86111546
Hogansville 15962648
LaGrange 41061728
West Point 9910165
Turner 42324936
Twiggs 37045017
Union 34938301
Upson 65690095
Thomaston 268 614 27
Walker 105542258
Chickamuaga 39 840 87
Walton 52542396
Monroe 6713037
Ware1 39041271
Waycross 53710988
Warren 33089672
Washington 880 38100
Wayne 52364612
Webster 11658652
Wheeler 23925234
White 29177397
Whitfield 69175335
Dalton 34095958
Wilcox 45561690
Wilkes 50053544
Wilkinson 395 565 95
Worth 82241997
Supts Office Diocese
of Savannah Atlanta 21089 99
Episcopal Day School 15240
Sankey Booth 1 564 99
10065992294
Contingent
General
Salary of School
Supt Allotment 562143 04 Vocational
3 960 00 104840
100 090 76 3 077 44
383 409 10 376 20
68 821 90
3 420 00 308 897 93 5 210 55
3 420 00 255 997 06 2 770 89
2 340 00 234 194 99 2146 41
3 960 00 428 218 05 2 91415
235 082 56 2 750 80
3 960 00 696 668 77 1723 28
34 265 12 62517
364000 494 72175 517510
55 888 82 1 836 79
3 960 00 371 400 32 2 874 22
319 368 80 7 636 52
1 200 00 224 655 50 1 589 39
3 420 00 593 310 84 4 588 43
3 420 00 493 307 40 7 684 27
2 340 00 110 84316 113602
3 960 00 222167 45 4 222 65
3 420 00 217 823 89 3 349 92
2 640 00 537 234 75 7 835 55
242 905 98 78375 f
4 410 00 333 639 74 5 326 75
3 420 00 349 92712 5 87313
3 240 00 305 466 54 2 271 47
3 420 00 542 416 41 5 156 09
1 564 99
529 319 60 76 34728557 1154495 93161
DEPARTMENT OF EDUCATION
GRANTS TO COUNTY AND CITY SYSTEMS Continued
YEAR ENDED JUNE 30 1954
Veterans Lunch Capital Balance Capital

Farm OnTheJob Room Outlay Outlay
Training Training Program 11 564 02 Payments 282 400 00 Allotment
1
1 39708 2 361 20 26 831 99 2 879 75 53 700 00 27 400 00 101 00000
2 326 95 7193 93 96 200 00
2 557 43 4 304 79 101 400 00
3 656 43 3 44518 103 600 00
i 1 49 042 68 11166 07 10 780 91 161 600 00 20 000 00
i 4 575 67 4 855 51 30 639 35 313 000 00 13 20000
2 853 96 2 096 62 3 400 00
i 5148 67 2 701 70 14 036 74 9 404 76 146 300 00 17 000 00
1 019 54 11158 63 101 900 00
49 760 98 20 743 58 139 600 00
2 887 02 5 964 81 94 600 00
i 2 375 25 9 886 48 266 800 00
2 552 80 16 681 65 2 267 34 75 200 00 32 500 00
2 360 31 6 541 93 63 800 00
3 967 79 5 812 37 57 400 00
7 950 46 30 759 03 22 533 56 10 469 85 82 800 00 86 800 00
751 01 7 689 40 103 800 00
4198 50 6 516 69 130 600 00
253 80 5 93414 78 400 00
12 846 41 10181 06 21 089 99 152 40 248 400 00
490 638 09 736 126 83 2 624 61714 18 777 439 78
Net Allotment Balances at 6 3054 14 600 00
4106 394 22
14 600 00

for Capital Outlay 4 091 794 22
B
163
DEPARTMENT OF
EDUCATION
School for the Deaf
Cave Spring
164
DEPARTMENT OF EDUCATION
SCHOOL FOR THE DEAF CAVE SPRING
RECEIPTS 1954 1953
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units363 651 65 858 347 25
Revenues Retained
Earnings Educational Services 23 413 93 20 283 56
Grants from U S Govt 6300 00
Total Income Receipts38706558 872330 81
NONINCOME
Private Trust Funds 1152 38
CASH BALANCE JULY 1st
Budget Funds33241056 35904591
720 628 52 1 231 376 72
PAYMENTS
EXPENSE
Personal Services24341117
Travel 132432
Supplies Materials 90 96606
Communication 2 109 77
Heat Light Power Water 1099299
Publications Printing 666 75
Repairs 227030
Rents 88 00
Insurance 52 50
Pensions Benefits 1814825
Equipment ll 56583
Miscellaneous 824 02
Total Expense Payments 382 419 96
OUTLAYS
Lands Buildings
Personal Services 38 867 21
Travel 162 77
Supplies Materials 2069771
Printing 3420
Repairs 2257895
Rents 97 50
Insurance 68 23
Pensions Benefits 30055
Miscellaneous 66 00
Contracts 9847073 446711 77
Equipment 9503871 6543854
NONCOST
Private Trust Funds 1152 38
CASH BALANCE JUNE 30th
Budget Funds 6068362
224 848 80
1741 70
79167 38
1657 10
9273 62
781 79
2663 11
3000
2 021 08
14 460 50
11 746 76
5 595 09
353 986 93
29 061 90
3653
3 730 49
332 410 56
720 628 52 1 231 376 72165
DEPARTMENT OF EDUCATION
SCHOOL FOR THE DEAFCAVE SPRING
CURRENT BALANCE SHEET
JUNE 30 1954
ASSETS
CASH ASSETS
Available Cash60 683 62
Accounts Receivable 57667 6126029
LIABILITIES
CASH LIABILITIES
Accounts Payable 8178 39
Purchase Orders Outstanding 800000 1617839
RESERVES
Contracts to Mature Bldg Fund1118000
Accumulated Income from Room Board3389080 4507080
SURPLUS
Available for Operations 1110
61 260 29

166
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 1954 with a surplus of 1110
after providing the necessary reserve of 1617839 to cover accounts payable
and purchase orders outstanding and reserving 1118000 for contracts
to mature for buildings and improvements and 3389080 for unearned
income
The amount reserved as unearned income represents surplus funds
which have resulted from operations of dormitories and dining halls and is
reserved for expenditure on auxiliary enterprises in future periods subject
to budget approvals
AVAILABLE INCOME AND OPERATING COSTS
Allotment of State Appropriation funds to the School by the Depart
ment of Education in the year ended June 30 1954 was 36500000
In addition to the 36500000 provided as the current years appro
priation 2341393 was received from earnings making total income re
ceipts 38841393
From the 38841393 received 134835 was transferred to the State
Personnel Board for the pro rata cost of Merit System Administration
leaving 38706558 available to the school
The 38706558 available income and the 33241056 cash balance at
the beginning of the fiscal year made a total of 71947614 funds available
241996 of the available funds was expended in the fiscal year for
budget approved items of expense 27637256 was paid for new buildings
improvements and equipment and 6068362 remained on hand June 30
1954 the end of the fiscal year167
DEPARTMENT OF EDUCATION
SCHOOL FOR THE DEAF CAVE SPRING
COMPARISON OF OPERATING COSTS
Operating costs for the past three years are compared in the statement
following
YEAR ENDED JUNE 30th
EXPENSE 1954 1953 1952
Personal Services24341117 22484880 19498852
Travel 132432 174170 111187
Supplies Materials 9096606 7916738 6873071
Communication 210977 165710 111232
Heat Light Power Water 1099299 927362 846193
Printing Publicity 66675 78179 8107
Repairs 227030 266311 122866
Rents 8800 3000 3000
Insurance Bonding 5250 202108 633194
Pensions To Ret System 1814825 1446050 994000
Equipment 1156583 1174676 700596
Miscellaneous 82402 559509 43523
Total Expense Payments382419 96 353 986 93 299458 21
OUTLAY
Bldgs Improvements 18133385 47954069 16522469
Equipment 9503871 6543854
Total Cost Payments65879252 89896616 46468290
Number of Employees on payrolls
June 30th 73 76 76
Average Enrollment of Deaf Children in
School for year ended June 30th 317 319 277
Annual Student Per Capita Cost
Expense 120637 110967 108107
Outlay 87184 170839 59648
207821 281806 167755wmm
168
DEPARTMENT OF EDUCATION
SCHOOL FOR THE DEAFCAVE SPRING
GENERAL
The Superintendents official bond is written in the amount of 500000
Books and records of the School are maintained in the Department of
Education and were found in good condition All receipts disclosed by
examination have been accounted for and expenditures for the period under
review were within the limits of budget approvals and supported by proper
voucher
Appreciation is expressed to the officials and staff of the School for the
cooperation and assistance given the State Auditors office during this exami
nation and throughout the yearH
169
DEPARTMENT OF
EDUCATION
Academy for the Blind
Macon
170
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND MACON
RECEIPTS 1954 1953
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units249105 25 456 417 52
Revenues Retained
Earnings Educational Services 1090540 1301059
Total Income Receipts26001065 46942811
NONINCOME
Public Trust Funds
Interest on Investments 21923 25000
Investments 300000
Private Trust Funds 19974
CASH BALANCES JULY 1st
Budget Funds21631999 49906823
Public Trust Funds 104364 79764
480 793 25 969 543 98171
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND MACON
PAYMENTS 1954
1953
EXPENSE
Personal Services15230342 15638042
Travel 262947 265512
Supplies Materials 3893464 4073117
Communication 93235 69661
Heat Light Power Water 984595 366567
Publications Printing 49898 17245
Repairs 80896 246263
Rents 2880 4824
Insurance 7240 199071
Pensions Benefits 935925 793955
Equipment 1194581 2162260
Miscellaneous 23231 25169
Total Expense Payments22744754 23861686
OUTLAYS
Lands Improvements
Personal Services 3657960 4740510
Travel 7712
Supplies Materials 4554416 2144061
Communication 62 31
Heat Light Power Water 25216
Repairs 127341
Insurance 81 81
Miscellaneous 9 87
Contracts 2060029 42235974
Equipment 3292680 2235404
NONCOST
Public Trust Funds
Expense 400 400
Investments 300000
Private Trust Funds 19974
CASH BALANCES JUNE 30th
Budget Funds 11147557 21631999
Public Trust Funds 125887 104364
480 793 25 969 543 98KJP
172
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLINDMACON
CURRENT BALANCE SHEET
JUNE 30 1954
ASSETS
CASH ASSETS
Available Cash n2 734 44
Investments Trust Funds
10 V S Savings Bonds Series G 2J 1000000
3StateSchBldgAuthBonds26 300000 1300000
ACCOUNTS RECEIVABLE
For Room Board 2 09450
127 828 94
LIABILITIES
CASH LIABILITIES
Accounts Payable 2113987
Purchase Orders Outstanding 1525860 3639847
RESERVES
For Contracts to Mature 5061606
Accumulated IncomeRoom Board 2653141
Trust Funds H 258 87 9140634
SURPLUS
For Operations 24 13
127 828 94173
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND MACON
SUMMARY
FINANCIAL CONDITION
The Academy for the Blind which is under the control of the Depart
ment of Education ended the fiscal year on June 30 1954 with a surplus
of 2413 after providing the necessary reserve of 3639847 for liquidation
of accounts payable and purchase orders outstanding 5061606 for con
tracts to mature 2653141 for accumulated income from room and board
and 1425887 for Public Trust Funds
AVAILABLE INCOME AND OPERATING COSTS
Allotment of State Appropriation funds to the Academy by the De
partment of Education in the year ended June 30 1954 was 25000000
In addition to the 25000000 provided as the current years appropri
ation 982290 was received for room and board of students and alumni
and 108250 from sale of scrap and surplus equipment making total in
come receipts for the year 26090540
From the 26090540 received 89475 was transferred to the State
Personnel Board for the pro rata cost of Merit System Administration
leaving net income of 26001065 available to the Academy
The 26001065 income and the 21631999 cash balance at the be
ginning of the fiscal year made a total of 47633064 available with which
to meet expenditures approved on budget for the year
22744754 of the available funds was expended in the fiscal year for
budgetapproved items of expense 13740753 was paid for new buildings
land and equipment and 11147557 remained on hand June 30 1954 the
end of the fiscal period
The first lien on this remaining cash balance is for liquidation of out
standing accounts payable 5061606 is reserved for contracts to mature
2653141 for accumulated income from room and board and remainder
will be available for expenditure in the next fiscal year subject to budget
reapprovals
174
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLINDMACON
COMPARISON OF OPERATING COSTS
Operating costs for the past three years are compared in the statement
following
YEAR ENDED JUNE 30th
EXPENSE 1954 1953 1952
Personal Services152 303 42 156 380 42 134 250 54
Travel 262947 265512 225184
Supplies 3893464 4073117 3591460
Communication 93235 69661 59951
Heat Light Power Water 984595 366567 340174
Printing Publicity 49898 17245 28600
Repairs 80896 246263 58618
Rents 2880 4824 1260
Insurance Bonding 7240 199071 484223
Pensions To Ret System 935925 793955 539162
Equipment 1194581 2162260 113145
Miscellaneous 23231 25169 46759
Total Expense Payments227447 54 238 616 86 189 135 90
OUTLAY
Land Buildings and New Equipment137407 53 513 559 49 23143 97
Total Cost Payments364 85507 752176 35 212 279 87
Number of Employees on Payroll at
June 30th 55 45 46
Average Enrollment of Blind Pupils in
Academy 173 157 154
Annual Student Per Capita Cost
Expense 131473 151985 122815
Outlay 79426 327108 15029
2 10899 479093 137844
The large expenditure for outlay particularly in the previous fiscal year
ended June 30 1953 was due to construction of class rooms dormitories
and other buildings needed for use of the colored division of the AcademyH
175
DEPARTMENT OF EDUCATION
ACADEMY FOR THE BLIND MACON
PUBLIC TRUST FUNDS
In the Pupils Trust Fund a fund established many years ago for the
benefit of blind children at the Academy there were investments of 1300000
in stocks and bonds and 125887 in the Trust Fund bank account at June
30 1954 making the corpus of the fund on this date 1425887
GENERAL
The Superintendents bond is written in the amount of 400000
Books and records of the Academy are maintained in the Department
of Education and were found in excellent condition All receipts disclosed
by examination have been accounted for and expenditures for the period
under review were within the limits of budget approvals and supported by
proper voucher
Appreciation is expressed to the officials and staff of the Academy for
the cooperation and assistance given the State Auditors office during this
examination and throughout the year wTirmJftfl
177
DEPARTMENT OF
EDUCATION
Middle Georgia
Vocational School
Milledgevillemmm
178
DEPARTMENT OF EDUCATION
MIDDLE GEORGIA VOCATIONAL SCHOOL MILLEDGEVILLE
RECEIPTS 1954 1953
CASH BALANCE JULY 1st
Budget Funds132044 132044
1 320 44 1 320 44
PAYMENTS
CASH BALANCE JUNE 30th
Budget Funds132044 132044
132044 132044
InactiveB
179
DEPARTMENT OF
EDUCATION
North Georgia
Trade and
Vocational School
Clarkesville180
DEPARTMENT OF EDUCATION
NORTH GEORGIA TRADE AND VOCATIONAL SCHOOL CLARKESVILLE
RECEIPTS 1954 1953
INCOME FROM STATE REVENUE ALLOTMENTS
Transfer Other Spending Units27846800 31734725
Revenue Retained
Earnings Educational Services 91 698 79 85 282 53
Total Income Receipts37016679 40262978
NONINCOME
Private Trust Funds 231 76 238 32
CASH BALANCE JULY 1st
Budget Funds 7504270 2502914
445 441 25 427 897 24
PAYMENTS
EXPENSE
Personal Services21182715 20892293
Travel 243063 272642
Supplies Materials 7441010 8098298
Communication 102001 92433
Heat Light Water Power 10 371 71 9 281 44
Publications Printing 66850 95205
Repairs 133208 208407
Rents 5400 4050
Insurance 8800 8800
Pensions Benefits 1558105 1331350
Equipment 1905332 1208084
Miscellaneous 62814 665 45
Total Expense Payments33746469 33306251
OUTLAY
Lands Improvements
Personal Services 583080 223263
Supplies Materials 4847900 959296
Equipment 1370353 772812
NONCOST
Private Trust Funds 23176 23832
CASH BALANCE JUNE 30th
Budget Funds 3973147 7504270
445 441 25 427 897 24V
CASH ASSETS
Available Cash
Accounts Receivable
Agencies 211375
Canteen Sales 11771
181
DEPARTMENT OF EDUCATION
NORTH GEORGIA TRADE AND VOCATIONAL SCHOOLCLARKESVILLE
CURRENT BALANCE SHEET
JUNE 30 1954
ASSETS
39 731 47
2 231 46
41 962 93
LIABILITIES RESERVES SURPLUS
CASH LIABILITIES
Accounts Payable1096410
For Purchase Orders Outstanding 248000 1344410
RESERVES
For Contracts to MatureBuilding2300000
Unearned IncomeInfirmary Fees 245208
Canteen FundsOperations 299659 2844867
SURPLUS
For Operations
7016
4196293
warns
182
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 1954 with a surplus of 7016 after providing the necessary reserve of
1344410 to cover accounts payable and purchase orders outstanding and
reserving 2300000 for contracts to mature 245208 for unearned income
and 299659 for canteen accounts
AVAILABLE INCOME AND OPERATING COSTS
Allotment of State Appropriation funds to the School by the Depart
ment of Education in the year ended June 30 1954 was 27713250 In
addition to this allotment the Department of Education transferred 225000
vocational education funds to the school in the year
Income from tuition rents and sales in the year amounted to 9169879
which with funds received from the Department of Education made total
receipts for the period 37108129
From the 37108129 received 91450 was transferred to the State
Personnel Board for the pro rata share of the cost of Merit System Adminis
tration leaving net income of 37016679 available to the school
The 37016679 net income and the 7504270 cash balance at the be
ginning of the fiscal year made total funds available 44520949 with which
to meet expenditures approved on budget for the fiscal year
33746469 of the available funds was expended in the fiscal year for
current expense of operating the school 6801333 was paid for buildings
improvements and equipment and 3973147 remained on hand June 30
1954 the end of the fiscal year183
DEPARTMENT OF EDUCATION
NORTH GEORGIA TRADE AND VOCATIONAL SCHOOL CLARKESVILLE
COMPARISON OF OPERATING COSTS
Expenditures for the operating costs of the school for the past three
years are compared in the following statement
YEAR ENDED JUNE 30th
EXPENSE 1954 1963 1952
Personal Services21182715 20892293 21163718
Travel 243063 272642 656745
Supplies Materials 7441010 8098298 7722698
Communication 102001 92433 89141
Heat Light Power Water 1037171 928144 895346
Printing Publicity 66850 95205 55893
Repairs 133208 208407 220989
Rents 5400 4050 6525
Insurance Bonding 8800 8800 425377
Pensions To Ret System 1558105 1331350 1230650
Equipment 1905332 1308084 3548394
Miscellaneous 62814 66545 93445
Total Expense Payments337464 69 333 062 51 361 089 21
OUTLAY
New Buildings Improvements and Equip
ment 6801333 1955371 2761544
Total Cost Payments40547802 35261622 38870465
Number of Employees on Payroll at June
30th 59 59 71
Average Number of Students 412 325 287
Annual Student per Capita Cost
Expense 81909 102481 125815
Outlay 16508 6016 9622
98417 108497 135437NwmIJ
184
DEPARTMENT OF EDUCATION
NORTH GEORGIA TRADE AND VOCATIONAL SCHOOL CLARKESVILLE
CANTEEN OPERATIONS
Income and expense statement of the Canteen operated by the North
Georgia Trade and Vocational School shows a net profit of 131361 for
the fiscal year ended June 30 1954 as follows
SALES
Cash1060130
Credit 11771 1071901
Less
COST OF SALES
Purchases for resale 8 833 74
Add Inventory July 11953 68300
Less Inventory June 301954 64673 887001
Gross Profit 184900
Less
COST OF OPERATIONS
Personal ServicesPaid from Canteen 511 75
Supplies 11 64
Bonding 1200 53539
Net Profit 131361
In addition to the canteen operating expense 10825 was paid out of
the canteen fund for a billiard table
GENERAL
The Director and the Business Manager of the School are each bonded
in the amount of 500000 the Canteen Manager for 200000 and the
Assistant Canteen Manager for 125000 The State Superintendent of
Schools acts as disbursing officer for the school
All receipts disclosed by examination have been accounted for and ex
penditures for the period under review were within the limits of budget
approvals and supported by proper voucher
Appreciation is expressed to the officials and staff of the School and the
State Department of Education for the cooperation and assistance given
the State Auditors office during this examination and throughout the yearDEPARTMENT OF
EDUCATION
185
South Georgia
Trade and
Vocational Schools
Americus
186
DEPARTMENT OF EDUCATION
SOUTH GEORGIA TRADE AND VOCATIONAL SCHOOL AMERICUS
RECEIPTS 1954 1953
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 209 247 80 187 237 31 33 967 35
Revenues Retained Earnings Educational Services 5091389
Total Income Receipts
26016169 221 204 66
NONINCOME
Private Trust Funds 46046 104 74
CASH BALANCES JULY 1st
Budget Funds 8881688 42 582 56 731
Private Trust Funds f
PAYMENTS
349 439 03 263 899 27

EXPENSE
Personal Services 125 741 60 98 67010 2 203 25 44 978 02 786 14 8 429 16 1 722 64 26916 4112 1288 6 367 85 3 516 60 1116 74
Travel 325678
Supplies Materials Communication Heat Light Power Water 53182 15 855 53 938707
Publications Printing Repairs 549 47 1 535 33
Rents 5100
Insurance Pensions Benefits Equipment Miscellaneous Total Expense Payments 4000 9 674 80 22 601 97 2 034 01
223 909 71 168113 66
OUTLAYS
Lands Buildings Personal Services 2 420 00 2 617 06 3 716 43 351 25 171 94
Supplies Materials Repairs Equipment 60 379 93 1229133
NONCOST
Private Trust Funds 46046 112 05
CASH BALANCE JUE 3 1
Budget Funds 4497760 88 816 88
349 439 03 263 899 27187
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
1954 with a surplus of 6083 after providing the necessary reserve of
3702000 to cover accounts payable and purchase orders outstanding and
reserving 223000 for contracts to mature 418870 for unearned income
and 147807 for canteen account
AVAILABLE INCOME AND OPERATING COSTS
Allotment of State Appropriation funds to the School by the Depart
ment of Education in the year ended June 30 1954 was 20982700 Income
from tuition rents and sales in the year amounted to 5091389 which
with the funds received from the Department of Education made total
receipts for the year 26074089
From the 26074089 received 57920 was transferred through the
Department of Education to the State Personnel Board for the pro rata
share of the cost of Merit System Administration leaving 26016169 net
income available to the South Georgia Trade and Vocational School
The 26016169 net income and the 8881688 cash balance at the be
ginning of the fiscal year made a total of 34897857 available with which
to meet expenditures approved on budget for the fiscal year
22890971 of the available funds was expended in the fiscal year for
current expense of operating the School 7509126 was paid for new build
ings improvements and equipment and 4497760 remained on hand June
30 1954 the end of the fiscal yearmm
188
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 1954 1953 1952
Personal Services12574160 9867010 9260860
Travel 325678 220325 504444
Supplies Materials 5318215 4497802 3992744
Communication 85553 78614 70913
Heat Light Power Water 938707 842916 873541
Printing Publicity 54947 172264 152596
Repairs 153533 26916 25739
Rents 5100 4112 200
Insurance Bonding 4000 1288 454792
Pensions To Ret System 967480 636785 585105
Equipment 2260197 351660 325350
Miscellaneous 203401 111674 90451
Total Expense Payments228 909 71 168113 66 163 367 35
OUTLAY
New Bldgs Improvements and Equipment 75 091 26 6 856 68 11 559 96
Total Cost Payments30400097 17407034 17492731
Number of Employees at June 30th 36 34 28
Average Enrollment 273 143 115
Annual Student Per Capita Cost
Expense 83849 117562 142058
Outlay 27506 4795 10052
111355 1223 57 1521 10
Average enrollment at the South Georgia Trade and Vocational School
the past year was almost double that of the previous fiscal year which neces
sitated increase expenditures However with the increased enrollment the
annual student per capita cost was reduced189
DEPARTMENT OF EDUCATION
SOUTH GEORGIA TRADE AND VOCATIONAL SCHOOL AMERICUS
GENERAL
The Director and the Business Manager of the South Georgia Trade
and Vocational School are each bonded in the amount of 500000 and the
State Superintendent of Schools acts as 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 Auditors office during this examination and throughout the year191
DEPARTMENT OF
EDUCATION
South Georgia Trade
and Vocational School
Americus
Army Ordnance SchoolI WR
192
DEPARTMENT OF EDUCATION
SOUTH GEORGIA TRADE AND VOCATIONAL SCHOOL AMERICUS
ARMY ORDNANCE SCHOOL
RECEIPTS 1954 1953
INCOME FROM STATE REVENUE ALLOTMENTS
Transfers Other Spending Units 10 000 00
Revenues Retained
Earnings Educational Service 23 511 31
Total Income Receipts 1351131
CASH BALANCE JULY 1st
Budget Funds1493149 190090
14 931 49 15 412 21
PAYMENTS
EXPENSE
Personal Services 4000
Supplies Materials 421 23
Miscellaneous 19 49
Total Expense Payments 48072
CASH BALANCE JUNE 30th
Budget Funds1493149 1493149
14 931 49 15 412 21
Inactive193
EMPLOYEES RETIREMENT SYSTEM194
EMPLOYEES RETIREMENT SYSTEM
RECEIPTS 1954 1953
INCOME
Transfers Other Spending Units 7255 11419
Transfers Public Trust Funds 32 945 97 61 513 90
Revenues Retained
Earnings 2113864
NONINCOME
Public Trust Funds
Contributions from
Employees 146230508 111448147
Employers 249633716 189842485
Income from Investments 285 90316 150 838 23
Transfers to Budget Fund 32 945 97 6151390
Private Trust Funds 60965810 9525440
CASH BALANCES JULY 1st
Budget Funds 1669123 445967
Public Trust Funds 32569275 11935878
Private Trust Funds 9377723 804384
5 311 430 80 3 390 747 05
PAYMENTS
EXPENSE
Personal Services 4042925
Travel 642583
Supplies 126515
Communication 1 027 51
Publications Printing 1 615 61
Repairs 1115
Rents 819629
Insurance 337 50
Pensions Benefits 264785
Miscellaneous 110 35
Total Expense Payments 6206649
OUTLAYS
Equipment 157785 50790
NONCOST
Public Trust Funds
Investments 388254085 270468273
Pensions Benefits 31630035 19121395
Private Trust Funds 67898374 952101
CASH BALANCES JUNE 30th
Budget Funds 705895 1669123
Public Trust Funds 33845098 32569275
Private Trust Funds 2445159 9377723
33 066 39
4 576 55
1 175 96
798 88
6300
6550
6 625 30
183 60
1 909 01
196 06
48 660 25
5 311 430 80 3 390 747 05
From Audit Report by W R Osborn Co Certified Public AccountantsB
195
EMPLOYEES RETIREMENT SYSTEM
BENEFIT FUND AND EXPENSE FUND
BALANCE SHEET
AS AT JUNE 30 1954
ASSETS
CURRENT ASSETS
Cash on Deposit
INVESTMENTS
34550993
1188272773
12 228 237 66
LIABILITIES
CURRENT LIABILITIES
Annuity Savings Fund 480724105
FUNDS
Annuity Reserve 92 559 64
Pension Accumulation 7128 471 81
Expense Fund 7 058 95
Survivors Benefit Fund 192 906 21
12 228 237 66Hft
196
EMPLOYEES RETIREMENT SYSTEM
SOCIAL SECURITY TRUST FUND
EMPLOYEES RETIREMENT SYSTEMTRUSTEE
BALANCE SHEET
AS AT JUNE 30 1954
ASSETS
CURRENT ASSETS
Cash on Deposit 2445159
Investments 124 677 71
149 129 30
LIABILITIES
CURRENT LIABILITIES
Deposits by Local Governments132 70518
Contributions by Local Governments 9 226 71
141 93189
Fund Balance 719741
149129 30197
EMPLOYEES RETIREMENT SYSTEM
W R OSBORN COMPANY
Certified Public Accountants
Atlanta Georgia
September 9 1954
Honorable B E Thrasher Jr
State Auditor
State Capitol
Atlanta Georgia
Dear Sir
We have made an audit of the accounting records of the Employees
Retirement System of the State of Georgia for the year ended June 30 1954
and submit herewith our report
The Employees Retirement System Law was enacted by the General
Assembly of the State of Georgia during the regular session in 1949
The Board of Trustees consisting of seven members serves without
compensation however the members are reimbursed for expenses incurred
while on business of the Retirement System The members at June 30 1954
were as follows
B E Thrasher Jr State Auditor
Zack D Cravey State Insurance Commissioner
Edwin L Swain Director State Merit System
George B Culpepper Attorney At Law
Dr T F Abercrombie Director Emeritus State Health Department
Ben T Huiet Commissioner of Labor
J W Speas Trust Officer of First National Bank Atlanta Georgia
The officers elected by the Board are as follows
B E Thrasher Jr Chairman
George B Culpepper Jr ViceChairman
W Frank DeLamar Secretary and Treasurer
Our examination consisted of verification of the assets and liabilities
at June 30 1954 and receipts and payments for the year then ended
The financial position of the System at June 30 1954 is presented in
the Balance Sheet198
EMPLOYEES RETIREMENT SYSTEM
ASSETS
Cash on deposit 34550993 was reconciled with the balance certified
to us by the depository The First National Bank Atlanta Georgia The
account is secured by 50000000 of U S Treasury Bonds
Investments 1188272773 were as follows
Bonds 1133800000
Deposits in Federal Savings and Loan Association 16500000
Stocks 18106665
Mortgages 19866108
1188272773
The Trust receipts or pass books and certificates were inspected by us
LIABILITIES
Annuity savings fund 480724105 is an accumulation of employee
contributions and interest
Annuity reserve fund 9255964 represents the amount available for
payments of annuities to retired members
Pension accumulation fund 712847181 represents the amount avail
able for payments of pensions to retired members interest on annuity savings
and annuity reserve fund and subsequent transfers to the pension reserve
fund
Survivors benefit fund 19290621 represents the amount available for
payments of benefits to survivors of employees who elected coverage
RECEIPTS AND PAYMENTS
A comparative statement of receipts and payments for the years ended
June 30 1954 and June 30 1953 is presented for the Benefit and Expense
Funds combined
Payments were verified by comparison of paid checks with cash book
entries and by inspection of vouchers and other supporting data
We reviewed the minutes of the meetings held by the Board of Trustees
during the current year
A separate report for the Social Security Trust Fund has been submitted
Respectfully submitted
W R Osborn Company
Certified Public Accountants199
EMPLOYEES RETIREMENT SYSTEM
W R OSBORN COMPANY
Certified Public Accountants
Atlanta Georgia
August 25 1954
Honorable B E Thrasher Jr
State Auditor
State Capitol
Atlanta Georgia
Dear Sir
We have made an audit of the accounting records of the Employees
Retirement System of the State of Georgia Trustee for the Social Security
Trust Fund for the year ended June 30 1954 and submit herewith our
report
Employees Retirement System is a State Agency designated to administer
the Enabling Act passed by the General Assembly in 1951 This Act provided
for extension on a voluntary basis of Federal Social Security coverage to
employees of political subdivisions of the State Contributions are received
from participating local governments to be remitted to the Social Security
Administrator Statepolitical subdivision agreements provide for addi
tional contributions not to exceed 5 of contributions for Federal Old Age
and Survivors Insurance These additional contributions are retained by
the Employees Retirement System to defray administrative expenses in
curred in administering the Act
Our examination consisted of verification of the assets and liabilities
at June 30 1954 and receipts and payments for the year then ended
The financial position of the Fund at Jun3 30 1954 is presented in the
Balance Sheet
ASSETS
Cash on deposit with the Citizens and Southern National Bank Atlanta
Georgia 2445159 was verified by direct communication with the de
pository
Investments 12467771 represent the purchase price of U S Govern
ment securities redeemed on July 6 1954 for 12500000200
EMPLOYEES RETIREMENT SYSTEM
LIABILITIES
Deposits by local governments 13270518 are held as security for the
State against default by political subdivisions in making reports and contri
butions Deposits are not required from political subdivisions receiving
State funds for roads andor education In the event of default these funds
shall be withheld until full restitution has been made to the State
Contributions by local governments 922671 represent contributions
received which had not been remitted to the Social Security Administrator
at June 30 1954
The Fund balance amounted to 719741 at June 30 1954
Respectfully submitted
W R Osborn Company
Certified Public AccountantsEMPLOYEES RETIREMENT SYSTEM
BENEFIT FUND
SCHEDULE OF INVESTMENTS
AS AT JUNE 30 1954
201
Description
Date Due
Interest
Rate
Cost
Income
BONDS NOTES AND BILLS
American Telephone
Telegraph Co 7 186
Georgia Power Company 4 180
U S Savings Bonds Series G 4 162
Columbia Gas Series A Bonds 6 175
Columbia Gas Series B Bonds 8 175
University System
Building Authority Bonds 10 180
U S Savings Bonds Series G 12 162
Louisiana Power Light Co 11 180
American Telephone
Telegraph Co 8 180
Southern Natural Gas Co 12 170
U S Savings Bonds Series G 2 163
Consolidated Edison of N Y 2 181
Southern California Edison
Company 21576
Consumers Power Company
1st Mortgage 4 181
Consolidated Edison of N Y
1st Ref Mtge Bonds
Series G 5 181
Georgia Power Company 6 181
Consolidated Natural Gas 5 176
American Telephone
Telegraph Co 12 173
Peoples Gas Light Coke Co 6 181
Carolina Power Light Co 2 181
Appalachian Electric Power
Company 6 181
Atlanta Gas Light Company 8 171
Washington Gas Light Co 71576
Pacific Telephone
Telegraph Co 91583
Southern Counties Gas Co
of California 10 181
Columbus Southern Ohio
Electric Company 9 181
Michigan Consolidated Gas
Company 8 176
Arkansas Power Light Co 10 181
Detroit Edison Company 111576
A 10000000 2 625 00
2A 100 000 00 2 875 00
2V2 100 000 00 2 500 00
3 100 900 00 3 000 00
3 100 000 00 3 000 00
3 200 000 00 6 000 00
A 150 000 00 3 750 00
3 50 000 00 1 500 00
2 100 000 00 2 750 00
A 100 000 00 2 875 00
A 100 000 00 2 500 00
3 150 000 00 4 500 00
2Vs 75 000 00 2156 26
A 100 000 00 3 125 00
m 100 000 00 3 250 00
VA 100 000 00 3 500 00
3M 100 000 00 3 250 00
m 150 000 00 5 062 50
3Vs 100 000 00 3 625 00
A 100 000 00 2 875 00
3M 100 000 00 3 750 00
4 96 000 00 3 880 00
m 195 000 00 6 825 00
VA 50 000 00 1 562 55
3H 150 000 00 5 250 00
3M 75 000 00 2 437 50
3 75 000 00 2 625 00
3 150 000 00 5 437 50
A 100 000 00 3 375 00
202
EMPLOYEES RETIREMENT SYSTEM
BENEFIT FUND
SCHEDULE OF INVESTMENTS
AS AT JUNE 30 1954
Interest
Description Date Due Rate Cost Income
BONDS NOTES AND BILLS
Pacific Telephone Telegraph
Company 111581
Niagara Mohawk Power Co12 181
Indiana Michigan Electric
Company 1 182
United Gas Corporation 2 172
Carolina Clinchfleld Ohio
RR 9 165
Pacific Gas Electric Co12 185
Southern California Gas Co 4 182
Illinois Bell Telephone Co
1st Mortgage 4 184
Service Pipe Line Co 4 182
Union Electric Co of Missouri 5 182
Texas Electric Service Co 5 182
Northern States Power Co 6 182
Southern New England
Telephone Co 7 185
Kansas City Southern Ry 6 168
Public Service Co of Indiana 7 182
Georgia Power Co
1st Mortgage 7 182
Southern California Gas
1st Mortgage 4 182
Pacific Tel Tele Co10 187
Consumers Power Corporation 4 187
Union Electric Co of Missouri 5 182
Columbia Gas System 4 177
State School Building
Authority of Georgia 10 169
Virginia Electric Power Co 12 181
Carolina Power Light Co 10 182
Virginia Electric Power Co 10 182
Pacific Tel Tele Co111579
Mrs Marguerite Emmert Quarterly
Mtgs Uncollected to
Balance 1 373
Union Electric Co of Missouri 5 182
Kansas City Power Light 11583
Gulf States Utilities 12 182
Ohio Power Company 1183
NiagaraMohawk Power Corp
GenMtge 2 183
A 15000000 5 250 00
m 50 000 00 1 687 50
m 100 000 00 3 250 00
VA 98 000 00 3 430 00
4 49 000 00 1 960 00
3 200 000 00 6 750 00
A 100 000 00 3 500 00
m 50 000 00 1 562 50
SH 50 000 00 1 600 00
m 200 000 00 6 500 00
Qi 100 000 00 3 250 00
m 100 000 00 3 250 00
m 50 000 00 1 625 00
m 48 000 00 1 740 00
m 50 000 00 1 687 50
Ws 125 000 00 4 218 76
m 100 000 00 3 500 00
m 50 000 00 1 562 50
m 50 000 00 1 625 00
m 50 000 00 1 625 00
m 50 000 00 1 687 50
2 200 000 00 5 200 00
m 150 000 00 5 062 50
m 150 000 00 5 250 00
3H 250 000 00 8125 00
A 50 000 00 1 625 00
4M 33 571 08 1 457 45
m 50 000 00 1 625 00
vi 100 000 00 3 250 00
VA 75 000 00 2 343 76
A 75 000 00 2 53126
m 200 000 00 700000
n
EMPLOYEES RETIREMENT SYSTEM
BENEFIT FUND
203
SCHEDULE OF INVESTMENTS
AS AT JUNE 30 1954
Description
Date Due
BONDS NOTES AND BILLS
Consolidated Edison of N Y 2 183
Annually
Lockheed Heights Subdivision to
Mtge 123173
Georgia Power Co 1st Mtge 4 183
USTreasury Bonds 61583
State Hospital Authority
of Georgia 4
f 5
University System I 5
Building Authority of 5
Georgia 5
Consolidated Gas Electric
Light Power Co of Balti
more 6
9
State School Building
Authority of Georgia
University System Building
Authority of Georgia 6
Atlanta Gas Light Co
1st Mortgage 9
Niagara Mohawk Power Co
State Office Building
Authority of Georgia
167
Indiana Michigan Electric
Company 9 183
Appalachian Electric Power
Company 10 182
Gulf States Utilities Co12 183
General Motors Corp
25YrDeb 1 179
Pacific Gas Electric Co12 185
Appalachian Electric Power
Company 3 180
Consolidated Edison of N Y 1 184
Atlantic Refining Company 11579
Appalachian Electric Power
Company 12 183
Public Service Co of Indiana 1 184
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Wi
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